Article 8 of Law 19/1989, of 25 July, of partial reform and adaptation of commercial law to the Directives of the European Economic Community in the field of companies, and the second provision of the Royal Legislative Decree 1564/1989 of 22 December 1989 approving the recast of the Law on Companies, authorizing the Minister of Economy and Finance to propose, on a proposal from the Accounting and Audit Institute of Accounts and by Order, approve the sectoral adaptations of the General Accounting Plan, when nature the activity of such sectors requires a change in the structure, nomenclature and terminology of the balance sheet items and the profit and loss account.

Likewise, the final provision of Royal Decree 1643/1990 of 20 December, which approves the General Accounting Plan, provides for approval by the Minister of Economy and Finance, on a proposal from the Institute of Accounting and Audit of Accounts, and by Order, of the sectoral adaptations of the General Accounting Plan, adding that such sectoral adaptations will be drawn up taking into account the characteristics and nature of the activities of the specific sector in question, in accordance with both the rules and criteria the structure, nomenclature and terminology of the annual accounts.

For these purposes, a working group to adapt the General Accounting Plan to the specific characteristics and the nature of the operations and to the nature of the operations was established within the Institute of Accounting and Audit of Accounts. activities of the healthcare companies.

The detailed rules for adaptation are structured in the same way as the General Accounting Plan in five parts, which are preceded by an introduction explaining the main features of the activity of the health care companies, as well as the changes made to this adaptation and their justification.

The first part, accounting principles, has not been modified in relation to the General Accounting Plan.

In the second part, table of accounts, although it is not intended to exhaust all the possibilities that may occur in reality, specific accounts have been enabled for healthcare companies and have been eliminated, in certain cases, as provided for in the General Accounting Plan, without prejudice to the possibility of being used if certain transactions so require. However, as in the General Accounting Plan, the table of accounts is not to be compulsory in respect of the numbering and denomination of the accounts, although it constitutes a guide or a binding reference in relation to the headings of the accounts year.

The third part, definitions and accounting relationships, gives content and clarity to the accounts by virtue of the definitions that are incorporated, adding the specific concepts of the health activity. This third party shall not be compulsory, except where it refers to or contains criteria for assessment or serves for its interpretation, and without prejudice to the explanatory nature of the various items in the annual accounts.

The fourth part, annual accounts, of mandatory compliance, includes the rules for the elaboration of the annual accounts, in their normal and abbreviated model, as well as clarifications and norms on the material content and the form of fill in the same. Also included in this part are the models of balance sheet, profit and loss account and memory that have undergone modifications, to adapt their various items to the special characteristics of the healthcare companies.

Also, the fourth part of these adaptation rules includes the amendments made to the recast text of the Companies Act by the second provision of Law 2/1995 of 23 March, of Companies of Limited Liability. These modifications have reflected in the present adaptation rules, although they are of general application, and can be concretized basically in a new wording of Articles 181 and 190 extending the possibility of using models (a) the annual accounts abbreviated and the inclusion in the second indication of Article 200 of an extension of the information contained in the report.

The fifth part, valuation rules, has been modified as it incorporates the mandatory criteria for valuation and accounting of the economic operations and operations carried out by these companies.

In the text of rules for adapting the General Accounting Plan to healthcare companies, which is inserted below, only those parts that have been modified with respect to this text have been included. to which the rest fully agrees.

In relation to the foregoing, it must be specified that in all the non-modified provisions the General Accounting Plan will be applied in the terms provided for in Royal Decree 1643/1990 of 20 December, as well as the Resolutions issued by the Accounting and Audit Institute under the fifth final provision of the aforementioned standard.

In order to clearly define the application of the various sectoral adaptations for those undertakings which jointly carry out various activities, an additional provision is introduced in general, which establishes the obligation of the rules governing each activity, specifying that in any case the relevant valuation rules will be applied and that the annual accounts will be formulated taking into account the specific information of each activity.

This Order also contains a final provision that includes the date of entry into force, as well as the enforcement of these rules of adaptation to the General Accounting Plan.

For all the above, in order to allow healthcare companies to have a technically prepared text to provide, in a standardised manner, the corresponding accounting information, in accordance with the opinion of the State Council and on a proposal from the Accounting and Audit Institute of Accounts

This Ministry has agreed:

First. -Approve the rules for adapting the General Accounting Plan to healthcare companies, the text of which is inserted below.

Second. -1. This text shall be binding for all undertakings, irrespective of their legal, individual or corporate form, which carry out the activity indicated.

By way of derogation from the preceding subparagraph, the numbering and the denomination of accounts of the second part of these adaptation rules, and the accounting movements included in the accounts, shall not be binding. the third part of them.

2. The General Accounting Plan will be implemented in all the unmodified terms in the terms of Royal Decree 1643/1990 of 20 December 1990, as well as the Resolutions issued by the Accounting and Audit Institute of Accounts under the of the fifth final provision of the said standard.

Additional disposition.

For companies that perform a health activity in conjunction with another or other ordinary activities, the adjustment rules for each activity shall apply. In any case the following applies:

1. The valuation rules that correspond to each of the activities.

2. The annual accounts shall be drawn up:

In the balance sheet and profit and loss account models, all items corresponding to the various activities shall appear, according to the normal or abbreviated model, provided that they are significant, in terms of business or in the amount of expenditure, without prejudice to the provisions on grouping, subdivision and the addition of items.

In the memory, all the information corresponding to each of the activities must be included, breaking down, where appropriate, the corresponding material and intangible fixed assets, stocks, credits and debits for traffic operations, operating expenses and operating income, as well as the turnover corresponding to each activity.

Repeal provision.

At the entry into force of this Order, the Order of the Ministry of Finance of 20 October 1981 is hereby repealed and the rules for the adaptation of the General Accounting Plan to health care centres are approved.

Final disposition.

This rule shall enter into force on the day following that of its publication in the "Official State Gazette".

The rules for adapting the General Accounting Plan shall be binding, in accordance with the terms set out in the second paragraph of this Order, for the financial years beginning after 31 December 1996.

What I communicate to VV. EE. and VV. I., for their knowledge and effects.

Madrid, 23 December 1996.

HANGING OUT AND FIGAREDO

Excms. and Ilmos. Mr Secretary of State for Economic Affairs, Secretary of State for Finance, Undersecretary and President of the Accounting and Audit Office.

RULES FOR ADAPTING THE GENERAL ACCOUNTING PLAN TO HEALTHCARE COMPANIES

INTRODUCTION

I

1. The rules for adapting the General Accounting Plan to the special characteristics of health care companies have been drawn up by a working group consisting of experts who have developed their adaptation work in the field of health care. Accounting and Audit Institute of Accounts. In the course of the meetings held, the various issues raised by the matter have been studied, deepening the most typical problems of health activity and proposing, in each case, the solutions which are judged to be more reasonable. the objective of obtaining a technically appropriate text for accounting for the operations carried out by healthcare companies.

The present adaptation rules provide for the activities carried out by healthcare companies, facilitating at the end of the financial year, through the appropriate calculation process, the external information contained in the annual accounts.

Obvious is to say that these standards of adaptation, like all those formulated by the Accounting and Audit Institute of Accounts, are open to collect the modifications that proceed. Everything will depend on the evolution of the health activity, the accounting progress and most especially the suggestions of professionals and experts, supported by their observations when applying the model.

These rules are based on the principles, structure and systematic of the General Accounting Plan, approved by Royal Decree 1643/1990 of 20 December, which constitutes development in accounting matters. of the commercial legislation; that is to say, both rules are in line with the corresponding provisions of Law 19/1989, of 25 July, of partial reform and adaptation of the commercial legislation to the directives of the EEC in the field of societies and therefore, to the Community Directives.

2. These rules of adaptation shall apply to undertakings which carry out the activities listed below, in accordance with the name contained in Royal Decree 1560/1992 of 18 December 1992 approving the National Classification of Economic Activities, and which have been defined by the working group as follows:

85.1 Healthcare activities.

Hospital activities. -Hospitalization services provided primarily to internal patients under the direct supervision of doctors. It includes both diagnostic, treatment, operations, analysis, emergency services, etc., as well as accommodation, dining rooms, etc.

Medical activities. -Comprises the consultations and treatments performed by physicians of general medicine, specialists and surgeons to patients, usually external, regardless of the place in which the consultation takes place.

Dental activities. -Dental activities of a general or specialized nature, regardless of the place in which they are performed, includes those carried out in operating rooms on an external basis.

Other health activities. -Health activities of independent professionals, except medical professionals. It includes all activities related to human health not carried out in hospitals or by doctors in medicine, but by other health personnel legally empowered to treat patients.

Ambulance service activities.

Clinical analysis laboratories of pathological anatomy and the like.

In order to complement the above classification, the working group has considered that the following actions can be cited as an example of health activity: those with the main purpose of providing care services for prevention, diagnosis, treatment or rehabilitation under home, outpatient or inpatient treatment, and in particular the following: Hospitals, clinics, sanatoriums, health centers, polyclinics, outpatient clinics, offices, emergency centres, dental clinics, diagnostic centres, centres of rehabilitation, hemodialysis centres, as well as all those activities which from an economic point of view are similar to those covered by the said heading.

3. The adaptation of the General Accounting Plan to healthcare companies has been imposed by the differential characteristics offered by these companies in relation to other sectors of activity.

The health activity is immersed in a given socio-economic environment; the differential facts of this activity are significant, so that the service they perform, which constitutes the main object of traffic of the It is intended to satisfy a basic need for citizens, whose access to a decent health is also a recognised constitutional right.

4. The working group that has studied the adaptation of the General Plan of Accounting was aware from the first moment that the health sector required a detailed study of those economic facts of the activity, that the General Plan In the case of the accounting system, the Commission's analysis must be made in the present adaptation.

Although the criteria set out by the various components of the working group have been assessed, the decisions taken have given priority to those which, in line with the lines set out in the General Accounting Plan and In view of the nature of the facts, they allow an adequate accounting reflection of their economic and financial significance.

II

5. The rules for adapting the General Accounting Plan to healthcare companies have the same structure as that. They contain five parts:

Accounting principles.

Chart of Accounts.

Definitions and Accounting Relationships.

Annual accounts.

Valuation rules.

6. The first part, accounting principles, does not contain modifications to the text of the General Accounting Plan as it develops, systematizes and complements the provisions of Article 38 of the Commercial Code, applicable to all types of employers.

7. The second part, table of accounts, contains the sector-specific accounts and sub-groups, which are not included in the General Accounting Plan, and those that have suffered some form of adjustment, without prejudice to the fact that the aid companies In cases where certain transactions so require, health care must be taken from other accounts included in the General Accounting Plan.

The titles and structure of the sub-groups of the General Accounting Plan have been respected as far as possible, but the elaboration of the sectoral adaptation has, in some cases more significant, required the modification of the accounts and the breakdown of several of them into four-digit accounts. In addition, specific accounts for health activity have been enabled.

8. In the third part, definitions and accounting relationships, for the incorporation of the terminology of the health activity, it has been necessary to make certain changes in the definition and movement of some accounts, among which it is important to emphasize the following:

In relation to Group 1, it is necessary to specify that the account 131 "Capital Grants" collects donations and legacies granted by companies or individuals. This accuracy is due to the fact that these are operations that are most frequently given in healthcare companies. Moreover, account 132 "Other grants" has been included which collects the amounts corresponding to grants, donations and legacies, other than those of capital, which according to the corresponding valuation standard, which is then commented on, are charged to results of subsequent years of exercise of their concession.

In Group 2, it is worth mentioning the adaptation of subgroup 22, which collects the inmobilizations characteristic of the health activity, clearly differentiating those assets that are specifically intended for the clinical use of those others which, even if necessary for the provision of the service, are not properly clinical. It should be borne in mind that this classification has been carried out according to the use of the good and not by its nature, as classified in the General Accounting Plan. The working group justifies the chosen criterion because in healthcare companies it is significant to obtain information about the immobilized affection to the clinical use in relation to the other auxiliary activities that they can develop.

Group 3, whose importance in healthcare companies is obvious to highlight, has a structure that is well-suited to the needs of its own management, and has undergone significant changes in terms of nomenclature, definition and content.

Subgroups 30, 31, 32, 33, 34 and 35 are developed in three-figure accounts, which has been done as a guideline, and can be grouped in the same way according to the needs of each company based on their experience. as rational as possible and forming units other than the various elements that make up these sub-groups. For reasons of control, other developments, of lower level, may be included in each individual case to obtain more detailed data on the movements of pharmaceutical products and consumer health material. Some sub-groups have been developed in four-figure accounts for information purposes.

An important issue that needs to be addressed within healthcare companies is the development of other possible activities, such as the production of medicines, which are generally intended for final consumption. of the company itself and that they have been excluded from these rules, because by being considered ancillary or complementary to the specific one they are not widespread in healthcare. In those companies that perform this type of auxiliary activity, the accounts of the General Accounting Plan may be applied to obtain accurate information and more effective control.

Groups 4 and 5 do not show any variations worthy of special mention with respect to the contents of the General Accounting Plan, except those necessary to adapt certain concepts, relating to the Corporate Tax, to Law 43/1995, of 27 December, of the Tax on Societies.

In Group 6, subgroups 60 and 61 have been logically ordered with the same criteria used in the structuring of Group 3.

The subgroup 60 comprises, in addition to the purchases, the services and works that are entrusted to other companies and professionals, whose development has been carried out in four-figure accounts, although, as in group 3, has been made to Orientation title.

In subgroup 62, although the three-digit accounts do not differ from those of the General Accounting Plan, it has been disaggregated, as in previous cases, in four-digit accounts for guidance, in order to achieve a more detailed information in accordance with the nature of the various external services.

In the account 630 "Tax on benefits" has changed its movement, for the adequacy of certain concepts regulated in Law 43/1995, of December 27, of the Tax on Societies.

Subgroup 64 presents the appropriate classification to obtain sufficient information on the personnel costs of healthcare companies.

Group 7 has been the subject of major modifications. Sub-group 70 includes the accounts required to account for the income of the company for healthcare; the three-figure accounts are developed in order to differentiate the origin of the income they produce. the different companies, properly separating the concerts performed with those public and private entities most representative; the account 709, whose denomination is "Other income for the provision of services", has been modified to collect those revenues that are still specific to these companies are not strictly derived of health care, such as those obtained as a result of the services provided to patients ' companions, which can sometimes be an important source of income.

The content of account 708 of the General Accounting Plan has also been varied, including, in this adaptation, bonuses that healthcare companies grant for different concepts to their clients, as long as These are granted off-the-bill, thus omitting the issue of returns, since the latter cannot be practiced when they are services provided.

As in other sub-groups referred to above, it has been necessary to develop the three-digit accounts in other sub-groups, with the result that the classification of the revenue is to be carried out on the basis of either of the nature of the health service provided, such as surgical interventions, radiological examinations, analytical determinations, etc., or of the system in which the service is carried out, i.e. hospitalisation, emergency, queries, etc. In the adaptation rules, the second solution has been chosen, considering that in most companies the personal and material resources of these services have a specific affiliation other than the activities envisaged in the first classification.

The sub-group 71 has also been deleted, reflecting changes in stocks which are undergoing processing by companies, since it has been considered that this cannot be given, in general, in this type of entity, which they provide health services, without prejudice to the fact that, if the company carries out ancillary production activities, the indicated subgroup may be used.

The subgroup 75 does not contain any noteworthy modifications, although reference should be made to account 757, which collects those sales of products of a marginal nature that the company performs outside its ordinary activity.

9. The fourth part, annual accounts, has been the subject of some amendments.

First of all, it should be noted that this adaptation contains the modifications established in Law 2/1995, of March 23, of Societies of Limited Liability, to the recast text of the Law of Companies. In particular these changes refer to the obligation of the discipline of models to the collective societies and simple comanditaries that all their partners are national or foreign societies, extension of the limits to formulate accounts (a) short-yearly, and certain information in the memory relating to investments in related companies.

Balance and profit and loss account models have undergone the necessary modifications to adapt their items to the concepts of healthcare companies.

In particular, the profit and loss account has been omitted from the increase and reduction in stocks of finished products and in the course of manufacture because of the fact that the production of goods is not covered by these rules. (a) commented on the deletion of sub-group 71, without prejudice to the possibility for companies to use the corresponding items when performing any ancillary activities.

In the memory model, innovations are introduced in several sections. In the section corresponding to the activity of the company, it is necessary to give information on the existence of any activity carried out by the same one that is not of a clinical-care nature, as well as the integration in sanitary organizations. In the case of fixed assets, information on value adjustments made as a result of technical obsolescence, the amount of investments in more representative fixed assets as a function of their assets is required. technological value or complexity, as well as the tangible fixed assets transferred, usufruct or any other similar figure to other undertakings. In the case of grants, it is required to provide information on the origin of such subsidies by specifying whether they are received from the public or private sector and indicating within the public sector the entity that grants it. In the case of non-commercial debts, information is required in "Other debts", specifically distinguishing those of the Public Administration and Social Security.

Capital and other grants have been included in the financing table.

10. The fifth part, the valuation rules, contains the accounting criteria and the rules applicable to the economic operations or events carried out by the company. Although the adaptation rules have been adjusted as far as possible to those of the General Accounting Plan, it has been necessary to include amendments.

In accordance with the above, it should be specified that in everything not modified expressly the rules and criteria of valuation contained in the General Plan of Accounting, as well as the Resolutions dictated by the Accounting and Audit Institute of Accounts, under the fifth final provision of Royal Decree 1643/1990 of 20 December, approving the General Accounting Plan.

In the valuation standard for service delivery income and others, the necessary criteria are introduced to properly assess the different income earned by healthcare companies.

A topic much discussed by the working group that has developed these adaptation standards has been the accounting treatment that must be given to the grants, donations and legacies that are often received by companies. health care. The different ways in which these operations are carried out, including the criteria necessary for their proper accounting, have been included in the valuation standard for grants, donations and legacies. accounting treatment to be used for each transaction, collecting as a general criterion the consideration of these amounts as extraordinary results, being operations of an exceptional nature, without prejudice to the fact that in certain cases, deficit and ensure minimum profitability, should be treated as an income ordinary.

11. Finally, the Accounting and Audit Institute of Accounts recommends to healthcare companies the implementation of any cost accounting system, thereby enriching the information from external accounting and with this is open to the possibility of a deep understanding of the costs, as well as of applying the most appropriate price policy in their economic transactions at any given moment.

III

12. In accordance with the requirements of the Code of Commerce, the recast of the Law on Limited Companies and in accordance with the fourth Directive, particular attention has been paid to the objective of the annual accounts being the true image of the the company's assets, its financial position and its results. According to this way of thinking, it is a question of avoiding the interference of foreign elements to those that condition the rigor as a basic requirement of the accounting information that produces the application of a very careful model as is the General Plan of Accounting.

Adapted the General Accounting Plan to the special characteristics of healthcare companies, the Accounting and Audit Institute of Accounts has the assurance that they will have a very good instrument useful for their own management. In addition, the standard information obtained through the implementation of the plan will lead to such companies formulating their annual accounts with sufficient content to meet the demands of the various economic operators and to improve national statistics.

SECOND PART

Chart of Accounts

Note: Only sector-specific accounts and sub-groups that do not appear in the General Accounting Plan and those that have been the subject of modification in terms of their nomenclature, definition or relationships are included. accounting.

For these purposes, these accounts appear in the corresponding subgroup, with the rest of the accounts that complete the same.

GROUP 1

Basic Financing

13. Income to be distributed in various exercises.

130. Official capital grants *.

1300. State subsidies.

1301. Grants from other public administrations.

131. Capital grants *.

132. Other grants *.

135. Deferred interest income.

136. Positive differences in foreign currency.

17. Long-term debts for loans received and other concepts.

170. Long-term debt with credit institutions.

1700. Long-term loans of credit institutions.

1709. Other long-term debts with credit institutions.

171. Long-term debts.

172. Long-term debts that can be transformed into grants *.

173. Suppliers of fixed assets in the long term.

174. Effects to be paid in the long term.

GROUP 2

Quiesced

22. Tangible fixed assets.

220. Land and natural goods.

221. Buildings.

2210. Clinical use *.

2211. For social purposes *.

2212. Administrative *.

2213. Of teacher use *.

2219. Other constructs *.

222. Technical installations *.

2220. Diagnostic *.

2221. Treatment *.

2222. Rehabilitation *.

223. Machinery and apparatus *.

2230. Machinery for clinical use *.

2231. Apparatus for clinical use *.

2232. Internal transport elements *.

2235. Machinery and apparatus for non-clinical use *.

224. Instruments and tools *.

2240. Instruments and tools for clinical use *.

2245. Instruments and tools for non-clinical use *.

225. Other facilities.

2250. Facilities for reception and distribution *.

2251. Treatment of solid and liquid waste *.

2252. Fire systems *.

2253. Air conditioning *.

2259. Other non-technical installations *.

226. Furniture.

2260. Clinical use furniture *.

2261. Non-clinical use furniture *.

2262. Hospitality furniture *.

2269. Other furniture *.

227. Equipment for information processes.

228. Transport elements *.

229. Other tangible fixed assets *.

23. Tangible assets in progress.

230. Adaptation of land and natural goods.

231. Constructions in progress.

232. Technical installations in assembly.

233. Machinery and apparatus in assembly *.

235. Other installations in assembly *.

237. Equipment for mounting information processes.

239. Advances for tangible fixed assets.

28. Accumulated depreciation of fixed assets *.

281. Accumulated depreciation of intangible fixed assets.

2810. Accumulated depreciation of research and development expenditure.

2811. Accumulated depreciation of administrative concessions.

2812. Accumulated depreciation of industrial property.

2813. Accumulated amortisation of goodwill.

2814. Cumulative amortisation of transfer rights.

2815. Cumulative depreciation of IT applications.

2817. Accumulated depreciation of rights on goods under the leasing scheme.

282. Accumulated depreciation of tangible fixed assets.

2821. Accumulated depreciation of buildings.

2822. Accumulated depreciation of technical facilities.

2823. Accumulated depreciation of machinery and equipment *.

2824. Cumulative depreciation of instruments and tools *.

2825. Accumulated depreciation of other facilities.

2826. Accumulated depreciation of furniture.

2827. Accumulated depreciation of equipment for information processes.

2828. Accumulated depreciation of transport elements.

2829. Accumulated depreciation of other tangible assets.

GROUP 3

Stocks

30. Pharmaceutical products *.

300. Specific drugs *.

3000. Hydroelectrolytic and caloric solutions *.

3001. Serums and dialyses *.

3003. Antibiotics *.

3004. Anticoagulants *.

3005. Anti-inflammatory *.

3006. Blood products *.

3007. Cytostatics *.

3009. Other specific drugs *.

309. Other pharmaceutical products *.

31. Consumer health material *.

310. Radiodiagnostic material *.

311. Catheters, probes, drains, collectors, and dialysis membranes *.

312. Material for cures, sutures and dressings *.

313. Other disposable material *.

314. Reagents and analogues *.

315. Antiseptics and disinfectants *.

316. Medicinal gases *.

317. Radioactive material *.

318. Prosthesis and implants *.

319. Other sanitary material *.

32. Instrumental and small tools *.

320. Instrumental and small use of clinical use *.

325. Instruments and small tools for non-clinical use *.

33. Food products *.

330. Edible and drinks *.

3300. Perishable *.

3305. Non perishables *.

3308. Soft drinks and drinks *.

339. Other food products *.

34. Wardrobe, lingerie and footwear *.

340. Wardrobe and lingerie *.

3400. Costumes and uniforms *.

3401. Operating room clothes *.

3402. Room clothes *.

3409. Other lingerie *.

345. Footwear *.

35. Other supplies *.

351. Fuels *.

3510. Gasoline, fuel-oil, gas-oil *.

3511. Gas *.

3519. Other fuels *.

352. Spare parts *.

353. Repair and preservation materials *.

3530. Mechanics *.

3531. Carpentry *.

3532. Electricity *.

3533. Plumbing and heating *.

3534. Masonry *.

3535. Paint *.

3536. Electronics *.

3539. Other materials for repair and preservation *.

354. Cleaning and grooming material *.

3540. Cleaning material *.

3545. Grooming products *.

358. Office materials and miscellaneous *.

3580. Office Material *.

3581. Computer material *.

3582. Photographic material *.

3588. Packaging and packaging *.

3589. Other miscellaneous materials *.

39. Provision for depreciation of stocks *.

390. Provision for depreciation of pharmaceutical products *.

391. Provision for depreciation of consumer health material *.

392. Provision for depreciation of instruments and small tools *.

393. Provision for depreciation of food products *.

394. Provision for depreciation of clothing, lingerie and footwear *.

395. Provision for depreciation of other supplies *.

GROUP 4

Creditors and debtors by traffic operations

40. Suppliers.

400. Suppliers *.

4000. Suppliers (pesetas).

4004. Suppliers (foreign currency).

4009. Suppliers, invoices to receive or to formalize.

401. Suppliers, commercial effects to be paid.

402. Suppliers, companies of the group.

4020. Suppliers, group companies (pesetas).

4021. Commercial effects to be paid, companies of the group.

4024. Suppliers, companies of the group (foreign currency).

4026. Packaging and packaging to be returned to suppliers, companies of the group.

4029. Suppliers, group companies, invoices to receive or to formalize.

403. Suppliers, associated companies.

406. Packaging and packaging to be returned to suppliers *.

407. Advances to suppliers.

43. Customers.

430. Clients *.

4300. Customers (pesetas).

4304. Clients (foreign currency).

4309. Customers, invoices pending formalize.

431. Customers, commercial effects to be charged.

4310. Commercial effects on portfolio.

4311. Discounted trade effects.

4312. Commercial effects on collection management.

4315. Unpaid business effects.

432. Customers, companies in the group.

4320. Customers, group companies (pesetas).

4321. Commercial effects to be charged, companies of the group.

4324. Clients, group companies (foreign currency).

4329. Customers, companies in the group, invoices to be formalized.

433. Customers, associated companies.

434. Public entities account of clients *.

435. Clients of doubtful collection.

437. Customer advances *.

47. Public Administrations.

470. Public Finance, debtor for various concepts.

4700. Hacienda Pública, debtor for VAT.

4708. Public finances, debtor for grants awarded.

4709. Hacienda Pública, debtor for tax refund.

471. Social Security Agencies, debtors.

472. Public finances, VAT incurred.

473. Public Finance, withholding and payments to account *.

474. Advance benefit tax and loss compensation.

4740. Advance benefit tax.

4745. Credit for losses to compensate for the financial year ...

475. Public Finance, creditor by tax concepts.

4750. Hacienda Pública, creditor for VAT.

4751. Hacienda Pública, creditor for withholding taxes.

4752. Public Finance, creditor by corporation tax *.

4758. Public Finance, creditor for grants to be reintegrated.

476. Social Security Agencies, creditors.

477. Public finances, VAT passed on.

479. Deferred benefit tax.

49. Provisions for traffic operations.

490. Provision for traffic insolvencies.

493. Provision for business traffic insolvencies of the group.

494. Provision for traffic insolvencies of associated companies.

499. Provision for other traffic operations *.

GROUP 5

Financial Accounts

GROUP 6

Purchases and Expenses

60. Shopping.

600. Purchases of pharmaceuticals *.

6000. Specific drugs *.

6009. Other pharmaceutical products *.

601. Purchases of consumer health material *.

6010. Radiodiagnostic material *.

6011. Catheters, probes, drains, collectors, and dialysis membranes *.

6012. Material for cures, sutures and dressings *.

6013. Other disposable material *.

6014. Reagents and analogues *.

6015. Antiseptics and disinfectants *.

6016. Medicinal gases *.

6017. Radioactive material *.

6018. Prosthesis and implants *.

6019. Other sanitary material *.

602. Purchases of instruments and small tools *.

6020. Instrumental and small use of clinical use *.

6025. Instruments and small tools for non-clinical use *.

603. Purchases of food products *.

6030. Edible and drinks *.

6039. Other food products *.

604. Costume shopping, lingerie and footwear *.

6040. Wardrobe and lingerie *.

6045. Footwear *.

605. Purchases of other supplies *.

6051. Fuels *.

6052. Spare parts *.

6053. Repair and preservation materials *.

6054. Cleaning and grooming material *.

6058. Office materials and miscellaneous *.

606. Care services provided by professionals and other companies *.

6060. Healthcare graduates *.

6061. Health technicians *.

6062. Care services provided by companies *.

607. Work done by other companies or professionals *.

6070. Laundry *.

6071. Cleaning *.

6072. Security *.

6073. Restore *.

6079. Other jobs and services *.

608. Purchases returns and similar transactions.

6080. Pharmacy product purchases returns *.

6081. Consumer health material purchases returns *.

6082. Instruments and small tools purchases returns *.

6083. Food product purchases returns *.

6084. Costume, lingerie and footwear purchases returns *.

6085. Purchases returns from other supplies *.

609. "Rappels" for purchases.

6090. "Rappels" for purchases of pharmaceuticals *.

6091. "Rappels" for purchases of consumer health material *.

6092. "Rappels" for instrumental purchases and small tools *.

6093. "Rappels" for purchases of food products *.

6094. "Rappels" for costume purchases, lingerie and footwear *.

6095. "Rappels" for purchases of other supplies *.

61. Change in stocks.

610. Stock variation of pharmaceuticals *.

611. Change in stocks of consumer health material *.

612. Variation of stock of instruments and small tools *.

613. Change in stocks of food products *.

614. Change in stock of clothing, lingerie and footwear *.

615. Stock variation of other supplies *.

62. External services.

620. Expenditure on research and development of the financial year.

621. Leases and royalties.

6211. Build leases *.

6212. Technical facility leases *.

6213. Machinery and apparatus leases *.

6214. Instrument and tool leases *.

6215. Leases from other installations *.

6216. Furniture leases *.

6217. Equipment leases for information processes *.

6218. Transport element leases *.

6219. Other leases and canyons *.

622. Repairs and conservation.

6221. Constructs *.

6222. Technical installations *.

6223. Machinery and apparatus *.

6224. Instruments and tools *.

6225. Other installations *.

6226. Furniture *.

6227. Equipment for information processes *.

6228. Transport elements *.

6229. Other immobilized *.

623. Services of independent professionals.

624. Transports *.

625. Insurance premiums.

6251. Constructs *.

6252. Technical installations *.

6253. Machinery and apparatus *.

6254. Instruments and tools *.

6255. Other installations *.

6256. Furniture *.

6257. Equipment for information processes *.

6258. Transport elements *.

6259. Other insurance premiums *.

626. Banking and similar services.

627. Advertising, propaganda and public relations.

6270. Advertising and propaganda *.

6275. Protocol attentions and representation *.

628. Supplies. 6280. Electrical power *.

6281. Water *.

6282. Gas *.

6289. Other supplies *.

629. Other services.

6290. Travel and transport expenses *.

6291. Communications *.

6292. Personnel selection and incorporation expenses *.

6299. Other miscellaneous services *.

63. Tributes.

630. Profit tax *.

631. Other tributes.

633. Negative adjustments in taxation on profits.

634. Negative adjustments to indirect taxation.

6341. Negative adjustments in circulating VAT.

6342. Negative adjustments in VAT on investments.

636. Tax refund.

638. Positive adjustments in taxation on profits.

639. Positive adjustments in indirect taxation.

6391. Positive adjustments in circulating VAT.

6392. Positive adjustments in VAT on investments.

64. Staff costs.

640. Wages and salaries.

6400. Of medical graduates *.

6401. Of health technicians *.

6402. Health auxiliaries *.

6405. Address *.

6406. Administration *.

6407. Of manuals and trades *.

6408. Of unqualified *.

6409. From other non-healthcare personnel *.

641. Compensation.

642. Social security in charge of the company.

643. Contributions to supplementary pension schemes.

649. Other social expenditure.

66. Financial expenses.

661. Bond and bond interest.

6610. Long-term bond and bond interest in group companies.

6611. Long-term bond and bond interest in associated companies.

6613. Interest on long-term bonds and bonds in other dams.

6615. Interest on short-term bonds and bonds in companies in the group.

6616. Interest on short-term bonds and bonds in associated companies.

6618. Interest on short-term bonds and bonds in other dams.

662. Interest on long-term debts.

6620. Long-term debt interest with group companies.

6621. Long-term debt interest with associated companies.

6622. Long-term debt interest with credit institutions.

6623. Long-term debt interest with other companies.

663. Interest on short-term debts.

6630. Interest on short-term debts with companies in the group.

6631. Short-term debt interest with associated companies.

6632. Interest on short-term debts with credit institutions.

6633. Interest on short-term debts to other companies.

664. Interest on discount for effects.

6640. Interest on discount of effects on credit institutions of the group.

6641. Interest on discount of effects on associated credit institutions.

6643. Interest on discount for effects on other credit institutions.

665. Discounts for early payment on service delivery *.

6650. Discounts to group companies for early payment in service provision *.

6651. Discounts to associated companies for early payment in service delivery *.

6659. Other discounts for early payment on service delivery *.

666. Losses in marketable securities.

6660. Losses on long-term marketable securities of group companies.

6661. Losses on long-term marketable securities of associated companies.

6663. Losses on long-term marketable securities of other companies.

6665. Losses on short-term marketable securities of group companies.

6666. Losses on short-term marketable securities of associated companies.

6668. Losses on short-term marketable securities of other companies.

667. Credit losses.

6670. Long-term credit losses to companies in the group.

6671. Long-term credit losses to associated companies.

6673. Long-term credit losses to other companies.

6675. Short term credit losses to companies in the group.

6676. Short term credit losses to associated companies.

6678. Short-term credit losses to other companies.

668. Negative differences of change.

669. Other financial expenses.

69. Allocations to the provisions.

690. Allocation to the reversal fund.

691. Allocation to the provision of intangible fixed assets.

692. Provision for the provision of tangible fixed assets.

693. Allocation to the provision of stocks.

694. Provision for the provision for traffic insolvencies.

695. Provision to provision for other traffic operations *.

696. Provision for the provision for long-term marketable securities.

6960. Provision for the provision for long-term equity holdings of companies in the group.

6961. Provision for the provision for long-term equity holdings of associated companies.

6963. Provision for the provision for long-term marketable securities of other companies.

6965. Provision for the provision for long-term fixed income securities of companies in the group.

6966. Provision for the provision for long-term fixed income securities of associated companies.

697. Provision for the provision of long-term credit insolvencies.

6970. Provision for the provision of long-term credit insolvencies to companies in the group.

6971. Provision for the provision of long-term credit insolvencies to associated enterprises.

6973. Provision for the provision of long-term credit insolvencies to other companies.

698. Provision for the provision for marketable securities in the short term.

6980. Provision for the provision for short-term marketable securities of group companies.

6981. Provision for the provision for short-term marketable securities of associated companies.

6983. Provision for the provision for short-term marketable securities of other companies.

699. Provision for the provision of short-term credit insolvencies.

6990. Provision for the provision of short-term credit insolvencies to companies in the group.

6991. Provision for the provision of short-term credit insolvencies to associated companies.

6993. Provision for the provision of short-term credit insolvencies to other companies.

GROUP 7

Sales and revenue

70. Service Benefit Income *.

700. Services to private persons *.

7000. Hospitalization *.

7005. Emergency *.

7006. External queries *.

7009. Other non-hospitalization services *.

701. Agreed with private insurers *.

7010. Hospitalization *.

7015. Emergency *.

7016. External queries *.

7019. Other non-hospitalization services *.

702. Concerted with mutual work accidents and social security partners *.

7020. Hospitalization *.

7025. Emergency *.

7026. External queries *.

7029. Other non-hospitalization services *.

704. Concerted with entities or agencies of the National Health System *.

7040. Hospitalization *.

7045. Emergency *.

7046. External queries *.

7048. Differences by concertation *.

7049. Other non-hospitalization services *.

706. Concerted with other entities and public bodies *.

7060. Hospitalization *.

7065. Emergency *.

7066. External queries *.

7068. Differences by concertation *.

7069. Other non-hospitalization services *.

708. Bonuses *.

7080. By social indication *.

7083. To the staff and their families *.

7085. For PR *.

7089. Other bonuses *.

709. Other income from services *.

75. Other management revenue.

750. Revenue from complementary activities *.

751. Results of operations in common.

7510. Loss transferred (manager).

7511. Profit attributed (participating or non-managing partner).

752. Revenue from leases.

753. Industrial property revenue ceded in operation.

754. Income from the provision of teaching services *.

755. Income from services to staff.

756. Income from the provision of research services *.

757. Miscellaneous Product Sales Revenue *.

758. Revenue from sales of publications *.

759. Miscellaneous Services Revenue *.

77. Benefits from fixed assets and exceptional income.

770. Profits from intangible fixed assets.

771. Profits from tangible fixed assets.

772. Profit from long-term equity holdings of companies in the group.

773. Profits from long-term equity holdings of associated companies.

774. Profit from operations with own shares and obligations.

775. Grants transferred to the result of the exercise *.

778. Extraordinary income.

779. Income and benefits from previous years.

THIRD PART

Accounting definitions and relationships

Note: Only those subgroups and accounts whose coding, definition or accounting relationship have been modified are included.

GROUP 1

Basic Financing

Comprises own resources and long-term foreign financing of the company, generally intended to finance the permanent asset and to cover a reasonable margin of circulation; it also includes the income to be distributed in various exercises, own actions and other transitional situations of basic financing.

13. Income to be distributed in various exercises.

130. Official capital grants *.

131. Capital grants *.

132. Other grants *.

135. Deferred interest income.

136. Positive differences in foreign currency.

130. Official capital grants *: Those granted by the Public Administrations, for the establishment or fixed structure of the company, when they are not reintegrable, according to the criteria set out in the Valuation Standard.

Your move is as follows:

a) It will be paid:

(a) For the subsidy granted to the company, generally, to the accounts of the subgroup 47 or 57.

(a) For long-term debts that are transformed into grants, under account 172.

(b) The amount of the subsidy charged as revenue shall be charged at the end of the financial year with a subscription to the account 775.

131. Capital grants *: Grants, donations and legacies granted by companies or individuals, for the establishment or fixed structure of the company, when they are not reintegrable, according to the criteria set out in the Standard of Valuation.

Your movement is analogous to account 130.

132. Other grants *: Grants, donations and legacies granted that do not appear in the previous accounts, when they are not reintegrable, according to the criteria set out in the Valuation Standard.

Four-figure accounts will be opened to distinguish those granted by Public Administrations, companies and individuals.

Your movement is analogous to account 130.

17. Long-term debts for loans received and other concepts.

170. Long-term debt with credit institutions.

171. Long-term debts.

172. Long-term debts that can be transformed into grants *.

173. Suppliers of fixed assets in the long term.

174. Effects to be paid in the long term.

172. Long-term debts that can be converted into grants *: Amounts granted by public administrations, companies or individuals with a grant, donation and reintegrable legacy.

Your move is as follows:

(a) It shall be paid for the amounts granted to the undertaking in charge, generally, to the accounts of the subgroup 47 or 57.

b) Charged:

(b) For any circumstance determining the total or partial reduction thereof, in accordance with the terms of its concession, with credit, generally, to the account 4758.

b) If you lose your reintegrable character, with credit of your balance to the accounts 130, 131 or 132.

GROUP 2

Quiesced

Comprises the elements of the patrimony destined to serve in a lasting way in the activity of the company. Also included in this group are "establishment expenses" and "expenses to be distributed in various exercises."

22. Tangible fixed assets.

220. Land and natural goods.

221. Buildings.

222. Technical installations *

223. Machinery and apparatus *

224. Instruments and tools *

225. Other installations

226. Furniture.

227. Teams for information processes

228. Transport elements *

229. Other fixed assets *

222. Technical installations *: Complex units of use specialised in healthcare, comprising: buildings, machinery, material, parts or elements, including computer systems which, while being separable by nature, are The following shall be permanently linked to their operation and subject to the same rate of depreciation; spare parts or spare parts shall be included exclusively for this type of facility.

223. Machinery and apparatus *: Collect the value of machinery and apparatus, distinguishing those of clinical and non-clinical use.

This account will include all those elements of internal transport that are intended for the transfer of persons and materials within the company, without going outside.

224. Instruments and tools *: Collect the value of the instruments required by the professionals to provide their service, as well as the tools that can be used autonomously or in conjunction with the machinery, distinguishing those of clinical use and not clinical.

The annual regularization (by physical count) to which the Valuation Rules refer will require the payment of this account, with account 659.

228. Transport elements *: Vehicles of all kinds which can be used for the transport of persons and materials, except for those to be registered in account 223.

229. Other tangible fixed assets *: Other tangible fixed assets not included in the other accounts of subgroup 22. Spare parts for fixed assets with a storage cycle of more than one year shall be included in this account.

23. Tangible assets in progress.

230. Adaptation of land and natural goods.

231. Constructions in progress.

232. Technical installations in assembly.

233. Machinery and apparatus in assembly *.

235. Other installations in assembly *.

237. Equipment for mounting information processes.

239. Advances for tangible fixed assets.

230/238............ *.

Mobilizations in adaptation, construction or assembly, at the end of the financial year.

Your move is as follows:

a) They will be loaded:

(a) By the reception of works and works corresponding to the ongoing immobilizations.

(a) For the works and works that the company carries out for itself, with credit to the account 733.

(b) These works and works shall be paid after completion of the work, from the accounts of the subgroup 22.

28. Accumulated depreciation of fixed assets *.

281. Accumulated depreciation of intangible fixed assets.

282. Accumulated depreciation of tangible fixed assets.

Accounting expression of the time distribution of investments in fixed assets for their intended use in healthcare. The accumulated write-downs shall be included in the balance sheet asset by minoring the investment.

GROUP 3

Stocks

Pharmaceutical products, consumer sanitary material, instruments and small tools, food products, clothing, lingerie, footwear and other supplies.

30. Pharmaceutical products *.

300. Specific drugs *.

309. Other pharmaceutical products *.

Medicinal products duly registered, in accordance with the legal regulations in force at any time, supplied by a supplier and intended for their exclusive application to patients without any processing of the product by the healthcare company.

Accounts 300/309 will be included in the balance sheet asset; they will only work on the occasion of the end of the financial year.

Your move is as follows:

(a) The amount of the initial stock inventory shall be paid at the end of the financial year to account for 610.

(b) They shall be charged for the amount of the inventory of stocks at the end of the financial year that is closed, with credit to the account 610.

If the medicines on the way are owned by the company, under the terms of the contract, they will be listed as stocks at the end of the financial year in the respective sub-group 30 accounts. This rule shall also apply where products, materials, etc. are on the way, including in the following sub-groups.

31. Consumer health material *.

310. Radiodiagnostic material *.

311. Catheters, probes, drains, collectors, and dialysis membranes *.

312. Material for cures, sutures and dressings *.

313. Other disposable material *.

314. Reagents and analogues *.

315. Antiseptics and disinfectants *.

316. Medicinal gases *.

317. Radioactive material *.

318. Prosthesis and implants *.

319. Other sanitary material *.

Material that without having the status of pharmacist is used in the care of the patient without possibility of their later use.

Accounts 310/319 will be included in the balance sheet asset and its movement is similar to that for the 300/309 accounts.

32. Instrumental and small tools *.

320. Instrumental and small use of clinical use *.

325. Instruments and small tools for non-clinical use *.

Instrumental and tools, which because of its reduced economic value and real life period, are not considered immobilized to write down, especially in cases where healthcare companies update the endowment annually. of this type of material according to different centers of responsibility (units of hospitalization, surgical area, kitchen etc.).

The value of the instrument and use of clinical use and non-clinical use should be distinguished.

Accounts 320 and 325 will be included in the balance sheet asset and its movement is similar to that reported in subgroup 30.

33. Food products *.

330. Edible and drinks *.

339. Other food products *.

Products that are intended to be part of the power services.

Accounts 330 and 339 will be included in the balance sheet asset and its movement is similar to that reported in the sub-group 30.

34. Wardrobe, lingerie and footwear *.

340. Wardrobe and lingerie *.

345. Footwear *.

Textile or other materials and footwear products, which are used by the company as room endowment, diverse care areas, uniformation, etc.

Accounts 340 and 345 will be included in the balance sheet asset and its movement is similar to that reported in subgroup 30.

35. Other supplies *.

351. Fuels *.

352. Spare parts *.

353. Repair and preservation materials *.

354. Cleaning and grooming material *.

358. Office materials and miscellaneous *.

351. Fuels *: Energy materials susceptible to storage.

352. Spare parts *: Parts intended to be mounted on installations, equipment or machines to replace such parts. This account shall include those with a storage cycle of less than one year.

353. Repair and preservation materials *: Consumer materials used in the repair and preservation of the immobilized material, whether or not they are subjected to prior processing.

354. Cleaning and grooming material *: Material used for general hygiene of premises and persons of immediate consumption.

358. Office materials and miscellaneous *: Those intended for administrative activities, unless the company chooses to consider that the materials acquired during the year are consumed in the exercise.

The 350/359 accounts shall be included in the balance sheet asset and its movement is similar to that for the accounts 300/309.

39. Provisions for depreciation of stocks *.

390. Provision for depreciation of pharmaceutical products *.

391. Provision for depreciation of consumer health material *.

392. Provision for depreciation of instruments and small tools *.

393. Provision for depreciation of food products *.

394. Provision for depreciation of clothing, lingerie and footwear *.

395. Provision for depreciation of other supplies *.

Accounting expression of reversible losses that are evidenced on the basis of the inventory of stocks at the end of the financial year.

The 390/395 accounts will be included in the balance sheet asset by minoring stocks.

Your move is as follows:

(a) They shall be paid for the allocation to be made in the financial year which is closed, under account 693.

(b) They shall be charged for the allocation made at the end of the preceding financial year, with payment of account 793.

GROUP 4

Creditors and debtors by traffic operations

Personal accounts and active and passive commercial effects that have their origin in the company's traffic, as well as the accounts with the Public Administrations, even those that correspond to balances with a maturity of more than one year. For the latter and for the purposes of classification, sub-groups 42 and 45 may be used or the reclassification of sub-groups may be carried out in their own accounts.

40. Suppliers.

400. Suppliers *.

401. Suppliers, commercial effects to be paid.

402. Suppliers, companies of the group.

403. Suppliers, associated companies.

406. Packaging and packaging to be returned to suppliers *.

407. Advances to suppliers.

400. Suppliers *: Deures with suppliers of materials and products defined in Group 3.

It will appear on the liability side of the balance sheet.

Your movement, generally, is as follows:

a) It will be paid:

(a) By the "in conformity" receipt of the remittance from the suppliers, from the accounts of the sub-group 60.

(a) For packaging and packaging loaded on invoice by suppliers with the option of returning them to these, from account 406.

b) Charged:

b) By the formalization of the debt in order of turn accepted, with credit to the account 401.

b) By the total or partial cancellation of the company's debts to the suppliers, with credit to the accounts of subgroup 57.

b) By the "rappels" that correspond to the company, granted by the suppliers, with credit to the account 609.

b) For the discounts, whether or not included in the invoice, that you grant to the company for soon payment of its suppliers, with credit to the account 765.

b) For the purchases made, with credit to the account 608.

b) For packages and packages returned to suppliers that were loaded into invoice by these and received with the right of return, with credit to the account 406.

406. Packaging and packaging to be returned to suppliers *: Amount of packaging and packaging loaded on invoice by suppliers, with the right to return them.

The balance sheet liabilities will be shown by minoring the account 400.

Your move is as follows:

(a) The amount of the packages and packages will be charged to the reception of the products contained in them, with payment to the account 400.

b) It will be paid:

(b) For the amount of the packages and packages returned from the account 400.

(b) For the amount of packaging and packaging that the company decides to reserve for use, as well as the lost and damaged, from account 605.

43. Customers.

430. Clients *.

431. Customers, commercial effects to be charged.

432. Customers, companies in the group.

433. Customers, associated companies.

434. Public entities account of clients *.

435. Clients of doubtful collection.

437. Customer advances *.

430. Customers *: Credits with users, of care services, provided by the company, provided they constitute a main activity.

It will appear in the balance sheet asset.

Your move is as follows:

a) It will be charged, for the services performed, with credit to the accounts of the subgroup 70.

b) It will be paid:

b) By the formalization of the credit in order to be accepted by the client, with charge to the account 431.

(b) By the total or partial cancellation of the debts of the clients, usually charged to the accounts of subgroup 57.

b) By its classification as clients of doubtful collection, with charge to the account 435.

b) For the part that will definitely be uncollectible, with account of the account 650.

b) For discounts, whether or not included in the invoice, which are granted to customers for payment of the account 665.

b) For off-invoice bonuses from account 708.

434. Public entities account of clients *: Credits with public entities with which there is concertation for the provision of services of the company, provided they constitute a main activity.

When the prices/rates of the service provided are not approved and there is no reasonable doubt of their future approval and application, the corresponding amounts will be reflected in a four-figure account.

It will appear in the balance sheet asset.

Your movement is analogous to the one pointed out for account 430.

437. Customer advances *: Customer deliveries, usually in cash, as "on account" for future care delivery.

When these deliveries are made by group, multi-group or associated companies, the corresponding three-figure accounts must be developed.

It will appear on the liability side of the balance sheet.

Your move is as follows:

(a) It shall be paid for the cash receipts from the account corresponding to the sub-group 57.

(b) It shall be charged for the issue of the invoice, with credit, generally, to the accounts of the subgroup 70.

47. Public Administrations.

470. Public Finance, debtor for various concepts.

4700. Hacienda Pública, debtor for VAT.

4708. Public finances, debtor for grants awarded.

4709. Hacienda Pública, debtor for tax refund.

471. Social Security Agencies, debtors.

472. Public finances, VAT incurred.

473. Public Finance, withholding and payments to account *.

474. Advance benefit tax and loss compensation.

4740. Advance benefit tax.

4745. Credit for losses to compensate for the financial year.

475. Public Finance, creditor by tax concepts.

4750. Hacienda Pública, creditor for VAT.

4751. Hacienda Pública, creditor for withholding taxes.

4752. Public Finance, creditor by corporation tax *.

4758. Public Finance, creditor for grants to be reintegrated.

476. Social Security Agencies, creditors.

477. Public finances, VAT passed on.

479. Deferred benefit tax.

473. Public finances, deductions and payments on account (*): amounts withheld from the company and payments made by the same to tax account.

Your move is as follows:

(a) The amount of the withholding or payment shall be charged, with credit, generally, to group 5 accounts and to sub-group 76 accounts.

b) It will be paid:

(b) For the amount of the withholding tax and the income on account of the corporation tax, up to the amount corresponding to the period, resulting from the payment of the full share in the deductions and bonuses different from the above mentioned amounts, from account 630.

(b) For the amount of the withholding tax and income on account of the corporation tax to be returned to the company, with a charge of the account 4709.

4752. Public Finance, creditor by corporation tax *.

Amount to be charged on corporation tax payable.

(a) It shall be paid for the amount to be entered, usually charged to the account 630.

(b) It will be charged when payment is made, with subscription to sub-group 57 accounts.

49. Provisions for traffic operations.

490. Provision for traffic insolvencies.

493. Provision for business traffic insolvencies of the group.

494. Provision for traffic insolvencies of associated companies.

499. Provision for other traffic operations *.

499. Provision for other traffic operations *: Provisions for coverage of expenses for repair guarantees, reviews and other similar concepts.

It will appear on the liability side of the balance sheet.

Your move is as follows:

(a) The amount of the estimate made, at account 695, shall be paid at the end of the financial year.

(b) The allocation made in the previous year shall be charged at the end of the financial year with a subscription to the account 795.

GROUP 5

Financial Accounts

Debts and credits for operations other than traffic with a maturity of not more than one year and available liquid assets.

GROUP 6

Purchases and Expenses

Supplies of pharmaceutical products and other goods necessary for the performance of health care. It also includes all expenditure for the financial year, including purchases of services and consumables, the change in stocks acquired and the extraordinary loss of the financial year.

All accounts in Group 6 are generally paid at the end of the financial year, with account for 129 accounts; for this reason, the movements of the successive accounts of the group will only be referred to the post. The exceptions shall include the reasons for payment and the counterpart accounts.

60. Shopping.

600. Purchases of pharmaceuticals *.

601. Purchases of consumer health material *.

602. Purchases of instruments and small tools *.

603. Purchases of food products *.

604. Costume shopping, lingerie and footwear *.

605. Purchases of other supplies *.

606. Care services provided by professionals and other companies *.

607. Work done by other companies or professionals *.

608. Purchases returns and similar transactions.

609. "Rappels" for purchases.

600/607. Purchases of......... *.

Supply of the goods company included in subgroups 30, 31, 32, 33, 34 and 35.

It also includes the works and services that, as part of the activity, deal with other companies and professionals.

These accounts will be charged, for the amount of the purchases, to the receipt of the remittances from the suppliers or to their placing on the way if the goods are transported on behalf of the company, with credit to accounts of the subgroup 40 or 57.

In particular, the accounts 606 and 607 will be charged to the receipt of the works entrusted to other companies or professionals.

61. Change in stocks.

610. Stock variation of pharmaceuticals *.

611. Change in stocks of consumer health material *.

612. Variation of stock of instruments and small tools *.

613. Change in stocks of food products *.

614. Change in stock of clothing, lingerie and footwear *.

615. Stock variation of other supplies *.

610/615. Stock variation of...... . *.

Accounts intended to record, at the end of the financial year, variations between final and initial stocks, corresponding to sub-groups 30, 31, 32, 33, 34 and 35 (pharmaceutical products, consumer health material, instruments and small tools, food, clothing, lingerie and footwear and other supplies.

Your move is as follows:

They shall be charged for the amount of the initial stock and shall be paid for that of the final stock, with credit and charge, respectively, to the accounts of the sub-groups 30, 31, 32, 33, 34 and 35. The balance resulting from these accounts shall be charged or paid, as the case may be, to account 129.

62. External services.

620. Expenditure on research and development of the financial year.

621. Leases and royalties.

622. Repairs and conservation.

623. Services of independent professionals.

624. Transports *.

625. Insurance premiums.

626. Banking and similar services.

627. Advertising, propaganda and public relations.

628. Supplies.

629. Other services.

624. Transport *: Transport by the undertaking carried out by third parties, where it is not necessary to include them in the purchase price of fixed assets or stocks.

63. Tributes.

630. Profit tax *.

631. Other tributes.

633. Negative adjustments in taxation on profits.

634. Negative adjustments to indirect taxation.

6341. Negative adjustments in circulating VAT.

6342. Negative adjustments in VAT on investments.

636. Tax refund.

638. Positive adjustments in taxation on profits.

639. Positive adjustments in indirect taxation.

6391. Positive adjustments in circulating VAT.

6392. Positive adjustments in VAT on investments.

630. Profit tax *: Amount of profit tax due in the financial year.

Your move is as follows:

a) It will be loaded:

a) For the amount to be entered by this tax, with credit to account 4752.

(a) For the supported holds and the income on account of the tax incurred, up to the amount corresponding to the period, resulting from minoring the full quota in the deductions and bonuses other than those mentioned above amounts to be credited to account 473.

(a) For deferred tax in the financial year, with credit to account 479.

(a) For the application of advance taxes in previous years, with credit to the account 4740.

(a) By the application of the tax credit as a result of the compensation in the exercise of negative tax bases of previous years, with credit to the account 4745.

b) It will be paid:

(b) For the advance tax in the financial year, under the account 4740.

(b) By the tax credit generated in the financial year as a result of the existence of a negative tax base to be offset, with regard to account 4745.

b) By applying deferred taxes in previous years, with account 479.

c) It will be paid or charged, charged or credited to account 129.

66. Financial expenses.

661. Bond and bond interest.

662. Interest on long-term debts.

663. Interest on short-term debts.

664. Interest on discount for effects.

665. Discounts for early payment on service delivery *.

666. Losses in marketable securities.

667. Credit losses.

668. Negative differences of change.

669. Other financial expenses.

665. Discounts for early payment on service delivery *.

Discounts and assimilates that the company grants to its customers, for payment, whether or not they are included in the invoice.

It will be charged for the discounts and assimilated granted, with credit, generally, to the accounts of subgroup 43.

69. Allocations to the provisions.

690. Allocation to the reversal fund.

691. Allocation to the provision of intangible fixed assets.

692. Provision for the provision of tangible fixed assets.

693. Allocation to the provision of stocks.

694. Provision for the provision for traffic insolvencies.

695. Provision to provision for other traffic operations *.

696. Provision for the provision for long-term marketable securities.

697. Provision for the provision of long-term credit insolvencies.

698. Provision for the provision for marketable securities in the short term.

699. Provision for the provision of short-term credit insolvencies.

695. Provision to provision for other traffic operations *.

Endowment, performed at the end of the financial year, for risks and expenses, derivatives of repair guarantees, revisions and other traffic operations.

It will be charged for the estimated depreciation amount, with credit to account 499.

GROUP 7

Sales and revenue

Provision of services that are the object of the business of the company; it also includes other income and extraordinary profits from the financial year.

In general, all accounts in Group 7 are charged at the end of the financial year, with credit to account 129; therefore, when the group is set up, only the credit will be made reference. The exceptions shall include the reasons for the charge and the counterpart accounts.

70. Service Benefit Income *.

700. Services to private persons *.

701. Agreed with private insurers *.

702. Concerted with mutual work accidents and social security partners *.

704. Concerted with entities or agencies of the National Health System *.

706. Concerted with other entities and public bodies *.

708. Bonuses *.

709. Other income from services *.

700. Services to private persons *.

Billing produced by the care services provided to private clients, including those in which the service is on behalf of a company and assumed by it.

This account will be paid for the amount of the invoices, from the accounts of the subgroup 43 or 57.

701. Agreed with private insurers *.

Billing produced by a concerted price, as an economic consideration for the care services provided to clients, whose responsibility for payment is assumed by private insurance companies.

Your movement is analogous to the one pointed out for account 700.

702. Concerted action with mutual work accidents and joint ventures from Social Security *.

Billing produced by a concerted price, as an economic consideration for the care services provided to clients, whose responsibility for payment is assumed by mutual and mutual security companies Social.

Your movement is analogous to the one pointed out for account 700.

704. Concerted with entities or agencies of the National Health System *.

Billing produced by consideration for the care services provided to the clients on behalf of entities or agencies of the National Health System.

This account will be paid for the amount of invoices from sub-groups 43 or 57.

Account 7048 will be paid or charged for positive or negative differences as a result of agreed concertation.

706. Concerted with other entities and public bodies *.

Billing produced as a consideration for the care provided by other entities and public agencies.

Your movement is analogous to the one pointed out for account 704.

708. Bonuses *.

Discounts, bonuses and rebates made out of invoice, such as payment of the same by social indication or by tacit or explicit covenants in the services of care services.

Your move is as follows:

(a) The amount of the allowance granted shall be debited from the accounts of the respective sub-groups 43 or 57.

(b) The balance shall be paid at the end of the financial year, at the expense of account 129.

709. Other income from services *.

Other income from care services not strictly health care that, not being collected in the previous accounts of this subgroup, are part of the ordinary activity of the healthcare company.

This account will be paid for the amount of invoices charged to the accounts of the corresponding subgroups 43 or 57.

75. Other management revenue.

750. Revenue from complementary activities *.

751. Results of operations in common.

7510. Loss transferred (manager).

7511. Profit attributed (participating or non-managing partner).

752. Revenue from leases.

753. Industrial property revenue ceded in operation.

754. Income from the provision of teaching services *.

755. Income from services to staff.

756. Income from the provision of research services *.

757. Miscellaneous Product Sales Revenue *.

758. Revenue from sales of publications *.

759. Miscellaneous Services Revenue *.

750. Revenue from complementary activities *.

Revenue from additional work to the care activities.

To be paid for the corresponding amounts, from the accounts of the subgroups 44 or 57.

754. Income from the provision of teaching services *.

Income for the provision of teaching services, by means of an established agreement with faculties or schools, or by the registration fee for courses, seminars, etc.

Your movement is analogous to the one pointed out for account 750.

756. Income from the provision of research services *.

Amounts received as consideration for research work, usually by clinical programs.

Your movement is analogous to the one pointed out for account 750.

757. Miscellaneous Product Sales Revenue *.

Amounts received from the sale of certain recoverable products, obtained by transactions outside the ordinary business of the company.

Your movement is analogous to the one pointed out for account 750.

758. Revenue from sales of publications *.

Revenue from sales of publications made in the healthcare company.

Your movement is analogous to the one pointed out for account 750.

759. Miscellaneous Services Revenue *.

Those originated by the eventual provision of certain services to other companies or individuals. Examples of advice, reports, etc. are cited as examples.

Your movement is analogous to the one pointed out for account 750.

77. Benefits from fixed assets and exceptional income.

770. Profits from intangible fixed assets.

771. Profits from tangible fixed assets.

772. Profit from long-term equity holdings of companies in the group.

773. Profits from long-term equity holdings of associated companies.

774. Profit from operations with own shares and obligations.

775. Grants transferred to the result of the exercise *.

778. Extraordinary income.

779. Income and benefits from previous years.

775. Grants transferred to the result of the exercise *.

Amount transferred to the result of the exercise of grants, donations and legacies in accordance with the criteria set out in the Valuation Standard.

Your movement is explained in account 130.

FOURTH PART

Annual accounts

Note: Only those rules for drawing up annual accounts that have been subject to adaptation are included.

Balance and profit and loss account models are included in their entirety.

In relation to memory models, only those sections that have been subject to adaptation are included, so that the sections of it that have undergone some change, even the different numbering are included in their all.

I. Rules for drawing up annual accounts

3. Annual Accounts Structure

The annual accounts of public limited liability companies, including employees, of limited liability companies, of companies in the form of shares and of simple collective and limited liability companies All the partners are Spanish or foreign companies, they will have to adopt the normal model.

4. Short Annual Accounts

1. The companies identified in Standard 3 may use the annual accounts abbreviated in the following cases:

(a) Short balance sheet and memory: companies in which at least two of the following conditions are met at the end of the year:

That the total assets of the asset does not exceed 300 million pesetas. For these purposes, the total amount shown in the model of the balance sheet shall be taken as total assets.

That the net amount of your annual turnover does not exceed 600 million pesetas.

The average number of employees employed during the financial year is not more than fifty.

(b) Short-term profit and loss account: companies in which at least two of the following conditions are met at the end of the financial year:

That the total of the asset items does not exceed 1.2 billion pesetas. For these purposes, the total amount shown in the model of the balance sheet shall be taken as total assets.

That the net amount of your annual turnover does not exceed 2.4 billion pesetas.

The average number of employees employed during the financial year is not more than two hundred and fifty.

When a company, on the date of the end of the financial year, becomes two of the circumstances mentioned above or ceases to comply with them, such a situation will only produce effects as to what is stated in this paragraph if repeated for two consecutive exercises.

2. Companies with a different corporate form not mentioned in the previous standard as well as individual entrepreneurs will be required to make at least the abbreviated annual accounts.

3. The requirements set out in the following rules for normal models shall be in line with the characteristics of the abbreviated models.

5

The balance sheet comprising, with due separation, the assets and rights that constitute the company's assets and the obligations and own funds that form the liability of the company shall be made taking into account that:

(a) In addition to the figures for the financial year which is closed, the following shall be shown for each item immediately preceding the preceding financial year. For these purposes, where some and other effects are not comparable, either because there has been a change in the balance sheet structure or a change in imputation, the amounts of the preceding financial year shall be adjusted for the purposes of of its presentation in the current exercise.

(b) The criteria for accounting for one year to another shall not be amended, except for exceptional cases which shall be indicated and justified in memory.

(c) The items to which no amount corresponding in the financial year or in the preceding year shall not be included.

(d) The structure from one financial year to another shall not be modified unless exceptional cases are indicated in memory.

e) New items may be added to those provided for in the normal and abbreviated models, provided that their content is not provided for in the existing ones.

f) A more detailed subdivision of the items appearing on the models can be made, both in the normal and the abbreviated.

g) Items preceded by Arabic numbers may be grouped together, if they represent only an irrelevant amount to show the true image or if clarity is favoured.

(h) Credit and debt to group or associated companies, whatever their nature, shall be in the corresponding assets or liabilities, with the separation of those that do not correspond to group or associated companies, respectively. For these purposes, the associated companies will also include relationships with multi-group companies.

(i) The short-to long-term classification shall be made taking into account the expected maturity, disposal or cancellation. It shall be considered as a long-term period of more than one year from the date of the end of the financial year.

(j) The overall amount of the duties on assets affected by leasing transactions to be shown in the asset shall be entered in separate heading. For these purposes, a item under item B. II of the balance sheet asset shall be created, with the name 'Rights on assets under the financial lease'. The debts relating to such operations shall be entered in separate headings. For these purposes, the items 'Long-term financial leasing creditors' and 'Short-term financial leasing creditors' shall be created in the headings D. II and E. II, respectively, of the liability of the balance sheet.

k) Financial investments with a maturity of not more than one year shall be under the heading D. IV of the asset, "Temporary financial investments".

(l) Pending disbursements on actions constituting permanent financial investments, which are not required but under Article 42 of the recast text of the Companies Act are required in the short term shall be included in item E.V. 3 of the balance sheet liability.

m) Non-financing with a maturity of not more than one year shall be included in the liability group E, "Short-term creditors".

n) Where there are provisions for risks and expenses with a maturity of not more than one year, the liability group F shall be created with the name 'Provisions for short-term risks and expenses'.

or) Where own shares are held, pending redemption, acquired in execution of a capital reduction agreement adopted by the general meeting shall be set up under the heading A. VIII of the liability, with the name ' Shares own for capital reduction. " This heading, which will always have a negative sign, will cover the amount of own funds.

p) For the debit accounts for traffic operations with a maturity of more than one year, item B. VI of the asset shall be created, with the name 'Debtors for long-term traffic operations', the breakdown being made required.

q) For the accounts for traffic operations with a maturity of more than one year, the liability item D. VI shall be created, with the name "Creditors for long-term traffic operations", the breakdown being made required.

r) For the accounts of "Raw materials", "Products in progress" and "Finished products", where the healthcare company carries out complementary activities, the necessary items under item D. II of the asset shall be added of the balance.

6. Profit and Loss Account

The profit and loss account comprising, with due separation, income and expenses for the year and, by difference, the result of the exercise, shall be made taking into account that:

(a) In addition to the figures for the financial year which is closed, the following shall be shown for each item immediately preceding the preceding financial year. For these purposes, where some and other effects are not comparable, either because there has been a change in the structure of the profit and loss account or a change in imputation, the amounts of the the preceding financial year, for the purposes of its submission in the current financial year.

(b) The items to which no amount corresponding in the financial year or in the preceding year shall not be included.

(c) The structure of one financial year shall not be modified unless exceptional cases are indicated in the memory.

(d) New items may be added to those provided for in the normal and abbreviated models, provided that their content is not provided for in the existing ones.

e) A more detailed subdivision of the items appearing in the models, both in normal and abbreviated, may be made.

(f) Items preceded by Arabic numbers may be grouped together if they represent only an irrelevant amount to show the true image or if they favour clarity.

g) In the associated companies, the relationship with multi-group companies will also be included.

h) The financial expenses of long-term debt with short maturity shall be included in the group 6. "Financial expenses and expenses assimilated".

(i) The quantities for "Products in progress" and "finished products", where the healthcare undertaking carries out complementary activities, shall be included in the group 1. 'Reduction of stocks of finished and in-production products', and in the group 2. 'Increased stocks of finished products and in the course of manufacture', and the numbering of successive products has been changed. groupings; where appropriate, the quantities for "raw materials" shall be listed as consumption in the grouping "Aprovisionations".

8. th Financing table

The financing table, which collects the resources obtained in the exercise and its different origins, as well as the application or the use of the same in fixed or circulating, will be part of the memory. It will be formulated taking into account that:

(a) In addition to the figures for the financial year which is closed, the following shall be shown for each item immediately preceding the preceding financial year. Where the amounts of the preceding financial year are not comparable, the amounts of the preceding financial year shall be adjusted for the purposes of their presentation in the current financial year. However, where the preceding financial year has drawn up an abbreviated memory, the figures for the preceding financial year may be omitted.

(b) The headings included in the financing table should be adapted in the light of the importance of the different operations for the institution, making groupings of the different concepts when they are minor importance and incorporating those not included which may be significant in assessing and interpreting the changes in the financial situation.

(c) The financing table shall show separately the different sources and permanent applications of resources on the basis of the operations which have produced them and whether or not these operations have affected or not formally, to working capital, including, inter alia, capital increases carried out through the conversion of long-term debts, which must be included simultaneously as an application and as a source of funds. It shall also summarise the increases and decreases which have occurred in the financial year in that working capital.

(d) The results of the financial year shall be corrected to eliminate the profits or losses resulting from the valuation of fixed assets or long-term liabilities, expenses and revenues that are not (a) the change in working capital and the results obtained in the disposal of fixed assets. The items that result in the correction of the result are, inter alia, the following:

Increased benefit or decrease in loss:

1. Allocations to depreciation and provisions for fixed assets.

2. Provision for the provision for risks and expenses.

3. Expenses arising from deferred interest.

4. Amortization of debt formalisation expenses.

5. Negative change differences.

6. Losses from the disposal of fixed assets.

7. Deferred corporate tax on the financial year and the relevant adjustments.

Decreased benefit or increased loss:

1. Overruns of fixed assets.

2. Excess of provisions for risks and expenses.

3. Income derived from deferred interest.

4. Positive change differences.

5. Benefits in the disposal of fixed assets.

6. Capital grants and other transfers to the result of the financial year.

7. Corporate tax in the financial year and tax credit generated in the financial year for loss compensation and relevant adjustments.

When the result of the corrected exercise is positive (profit) it will be shown in resources under the name "Resources from the operations". On the other hand, if the result of the corrected exercise is negative (loss), it will be displayed in applications with the name "Resources applied in the operations".

As a note to the financing table, a summary of the corrections to the result should be included, reconciling the accounting result of the exercise with the resources from the operations shown in the report. table.

e) Resources obtained in the disposal or early cancellation of tangible, intangible or financial fixed assets shall be obtained by adding or subtracting, respectively, the net book value of the corresponding fixed assets, the profit or loss obtained in the operation.

(f) revaluations of fixed assets made in the financial year under a law shall not be considered as sources or applications of resources, without prejudice to the revaluations that have affected elements of fixed assets in the financial year, are considered as higher book value for the purposes of determining the resources obtained in the financial year as a result of such disposal.

g) The different sources and applications of resources for transactions formalised in the financial year will be shown in the financing table for their actual amount, i.e. deducted the deferred interest expense and income, and any other expenditure or income to be distributed in various financial years that has not been a change in working capital.

(h) Differences in the exchange of fixed income securities, debts and long-term claims incurred during the financial year shall not be shown as a source or application of funds, and the corresponding correction should therefore be made. the result or your compensation with income to be distributed in various exercises.

(i) The application of resources to permanent financial investments resulting from the renegotiation or transfer of temporary financial investments will be shown separately under the name " Renegotiation of temporary financial investments ' where the importance of their volume so advises. This rule will also apply to resources obtained by renegotiating short-term debts, and must be included separately, where appropriate, with the name 'Renegotiation of short-term debts'.

j) The resources applied for short-term transfer of long-term debts will be shown by the debt repayment value.

k) The resources applied for early cancellation of long-term debts will be shown by the effective amount of the cancellation.

(l) Resources from shareholders ' contributions shall be shown in the financing table as a source of funds in the year in which the effective contribution is made or where the disbursement has been agreed.

m) When long-term business operations occur, debits and credits constitute, respectively, permanent sources or applications of resources and must be shown separately in the financing table, according to the next detail:

Resources applied in traffic operations:

Long-term commercial credits.

Short-term transfer of commercial debts.

Resources obtained by traffic operations:

Long-term commercial debts.

Short-term transfer of commercial credits.

(OMITTED MODELS)

MEMORY

Memory content

1. Business activity

a) Description of the care activity.

This section will describe the social object of the company and the activity to which it is dedicated, describing the different care services that are dispensed; likewise, mention will be made, if any, of any other activity. by the company and which does not have a clinical-care nature, expressing the percentage it represents in the income of the center, and indicating the type of specialization as well as the establishments or centers that it manages.

b) Integration in healthcare organizations.

To indicate:

1. The undertaking or undertakings, whether or not they are aid, with which it is linked, functionally and economically, with its activity, with an indication of the services exchanged and the nature of the relationship (shareholding, common advisers, management control or collaboration agreements).

2. Linking with entities responsible for the public or private insurance of healthcare, with the expression of the nature of the relationship.

4. Valuation rules

The accounting criteria applied for the following items shall be indicated:

(a) Establishment expenses; indicating the criteria used for capitalization, depreciation and, where applicable, sanitation.

(b) Intangible fixed assets; indicating the criteria used for capitalization, depreciation, provisions and, where applicable, sanitation.

Justification, if any, for the amortisation of the goodwill over a period of more than five years.

In addition, the criteria for accounting for leasing contracts will be specified.

c) Fixed material, indicating the criteria for:

Amortization and provision of provisions.

Capitalization of interest and exchange differences.

Accounting for extension, modernization, and improvement costs.

Determination of the cost of the works performed by the company for its fixed assets.

The items of the fixed assets held in the asset for a fixed amount.

Value updates practiced under a Law.

(d) marketable securities and other similar financial investments, distinguishing in the short and long term; indicating the valuation criteria and, in particular, specifying the criteria for valuation corrections.

e) Non-commercial credits, distinguishing in the short and long term; indicating the criteria for valuation and, in particular, specifying those followed in the valuation corrections and, where applicable, the accrual of interest.

(f) Stocks; indicating the valuation criteria and, in particular, specifying the criteria for valuation corrections.

In addition, the criteria for the valuation of the items in the asset for a fixed amount shall be specified.

g) Own shares held by the company.

h) Grants, donations and legacies; indicating the criterion of imputation to results.

i) Provisions for pensions and similar obligations; indicating the accounting criterion and carrying out a general description of the method of estimation and calculation of each of the risks covered.

(j) Other provisions of Group 1; indicating the accounting criterion and making a general description of the method of estimation and calculation of the risks or expenses included in those provisions.

k) Debts, distinguishing in short and long term; indicating the valuation criteria, as well as the imputation of the results of the interest or deferred premiums.

l) Profit tax; indicating the criteria used for accounting.

m) Foreign currency transactions; indicating the following:

Criteria for the valuation of foreign currency balances.

A procedure used to calculate the exchange rate in pesetas of assets that are currently or in origin expressed in foreign currency.

Criteria for accounting for change differences.

n) Revenue and expenses.

7. Tangible fixed assets

7.1 Analysis of the movement during the exercise of each balance sheet item included in this item and its corresponding accumulated redemptions and provisions; indicating the following:

Initial balance.

Entries or envelopes.

Increases by transfers or transfers from another account.

Outputs, casualties, or reductions.

Decreases by transfers or transfers to another account.

Final Balance.

When updates are made, it must be indicated:

Law that authorizes it.

Amount of revaluation for each item, as well as the increase in accumulated amortization.

Effect of the update on the allocation to amortisation and, therefore, on the outcome of the next financial year.

7.2 Information about:

Amount of net revaluations accumulated at the end of the financial year, carried out under a law and the effect of those revaluations on the allocation to the depreciation and the provisions in the financial year.

Amount of the value adjustments made as a result of technical obsolescence, indicating the equipment assets to which it affects.

Amortization coefficients used by item groups.

Characteristics of investments in tangible fixed assets acquired from group and associated companies, with an indication of their book value and the corresponding accumulated depreciation.

Amount of investments in more representative fixed assets based on their technological value or complexity, specifying the characteristics of use differentiating their clinical destination or not, purchase value, years of life useful and expected depreciation.

Characteristics of investments in tangible fixed assets located outside the Spanish territory, with an indication of their book value and the corresponding accumulated depreciation.

Amount of interest and exchange differences capitalized on the financial year.

Characteristics of the fixed assets did not directly affect the holding, indicating its book value and the corresponding accumulated depreciation.

Amount and characteristics of fully amortized, technically obsolete or unused assets.

Goods affected by guarantees and reversion.

Grants, donations and legacies received related to the immobilized material.

Firm commitments to purchase and predictable sources of financing, as well as firm commitments to sell.

Immobilized material transferred to usufruct or any other analogous figure, to other companies specifying the conditions of use and reversal, if any.

Fixed material received in usufruct or any other analogous figure, from other companies specifying the conditions of use.

Any other circumstance of a substantive nature affecting property of the fixed assets such as: Leases, insurance, litigation, liens and similar situations.

8. Financial investments

8.1 Analysis of movement during the exercise of each balance sheet item included in the headings of "Financial assets" and "Temporary financial investments" and their corresponding provisions, indicating both for the long as for the short term, the following:

Initial balance.

Entries or envelopes.

Increases by transfers or transfers from another account.

Outputs or reductions.

Decreases by transfers or transfers to another account.

Final Balance.

For these purposes, each item shall be broken down on the basis of the nature of the investment, distinguishing, where appropriate, between equity participations, fixed income securities, loans and interest credits.

8.2 Group company and partner information, detailing:

Denomination, domicile and legal form of the companies in the group, specifying for each of them:

Activities that they exercise.

Fraction of capital held directly and indirectly, distinguishing between both.

Amount of capital, reserves and result of the last financial year, breaking down the extraordinary.

Value according to books of equity participation.

Dividends received in the financial year.

Indication of whether or not the shares are admitted to trading on an official secondary market and, where applicable, average price of the last quarter of the year and the closing of the financial year.

Only the information required at this point may be omitted when, by its nature, it can cause serious harm to the undertakings concerned; in that case the omission must be justified.

The same information as the previous point for the associated companies and the companies in which the company is a collective partner.

notifications made, in compliance with the provisions of Article 86 of the consolidated text of the Companies Act, to the companies involved, directly or indirectly, in more than 10 per 100.

8.3 Other information about:

Amount of fixed income and other similar financial investments, as well as loans, which are due in each of the five years following the end of the financial year and the remainder until their last maturity; by debtors (group companies, associates and others). These particulars shall be shown separately for each of the items relating to financial investments, in accordance with the balance sheet model.

Amount of accrued and uncollected interest.

Negotiable securities, other similar financial investments and credits given or affected by collateral.

Breakdown of marketable securities and other similar financial investments, as well as of credits, according to the types of currency in which they are instrumented and, where applicable, coverage of existing exchange differences, distinguishing those issued by group companies, associates and others.

Average rate of return on fixed income and other similar financial investments, by homogeneous groups and, in any case, distinguishing those issued by group companies, associates and others.

Firm commitments to purchase marketable securities and other similar financial investments and predictable sources of financing, as well as firm commitments to sell.

Characteristics and amount of any guarantees received in connection with the credits granted by the company (such as, guarantees, apparel, domain reserves, repurchase agreements, etc.).

Any other substantive circumstances affecting marketable securities, other similar financial investments and loans, such as: litigation, liens, etc.

11. Grants, donations and legacies

Information on the amount and characteristics of the grants, donations and legacies received that appear in the corresponding balance sheet items and the profit and loss account.

Analysis of the movement of the corresponding balance sheet items, indicating the initial and final balance as well as increases and decreases.

Information on the origin of the grants, donations and legacies, specifying whether they are received from the public or private sector and for the first to indicate the entity that grants it, specifying, in any case, whether they are State, Autonomous or Local administration of the same.

Information about compliance and non-compliance with the conditions associated with grants, donations and legacies.

14. Non-commercial debts

14.1 Breakdown of item D. IV.2 of the liability of the balance sheet, 'Other debts', distinguishing between debts that can be converted into grants, fixed assets, public administration, social security and others.

Breakdown of items E. III.1 and E. III.2 of the balance sheet liability, 'Debt to group companies' and 'Debt to associated companies', distinguishing between loans and other debts and interest-bearing debts.

14.2 Information, distinguishing between short and long term, about:

Amount of the debts that are due in each of the five years following the end of the financial year and up to its cancellation, distinguishing between group companies, associates and others. These particulars shall be shown separately for each of the debt items in accordance with the balance sheet model.

Amount of debts with collateral.

Breakdown of foreign currency debts according to the currency types in which they are engaged and, where applicable, coverage of differences in exchange, distinguishing between group companies, associates and others.

Average interest rate on non-commercial long-term debts.

Amount available on discount lines, as well as credit policies granted to the company with their respective limits, specifying the willing part.

Amount of accrued and unpaid financial expenses.

Detail of bonds and bonds in circulation at the end of the financial year, indicating the main characteristics of each one (interest, maturities, guarantees, convertibility conditions, etc.).

17. Revenue and expenditure

17.1 Breakdown of items 1 (a) and 1 (b) of the profit and loss account, "Consumer product consumption" and "Consumer health material consumption", distinguishing between purchases and changes in stocks.

Breakdown of item 2.b) of the profit and loss account "Social Cargas", distinguishing between contributions and endowments for pensions, net result of voluntary collaboration with Social Security, in its case, and other social charges.

Breakdown of item 4.b) of the account of profit and loss account "Change of provisions and losses of bad loans", distinguishing between failed and the variation of the provision for insolvencies.

In the event that the company makes the short profit and loss account, it shall include in this paragraph the breakdowns indicated above in relation to items 1. "Consumption consumption"; 2.b) "Social loads ", and 4. "Variation of the traffic provisions and losses of bad credits" of the abbreviated model of that account.

17.2 Information about:

Transactions made with group and associated companies detailing the following:

Purchases made, purchases returns, and "rappels".

Services received and provided, indicating in the latter case the bonuses granted.

Subcontracted services.

Interest paid and loaded.

Dividends and other distributed profits.

Transactions made in foreign currency, with separate indication of purchases, sales and services received and provided.

Care services and works performed by other companies and professionals with information on the nature of the service, amount recorded, period and amounts contracted, commitments acquired and, in case of services assistance, number of persons providing the subcontracted service.

The distribution of the net amount of the business figure corresponding to the company's ordinary activities, by categories of activities, stays, hospitalization, external consultations, urgencies, other activities, as well as by geographic markets and customers, indicating among others:

Individuals.

Social Security Health Care Management Entities (INHEALTH, SAS, SERGAS, SVS, Osasunbidea, Osakidetxa and ISM)

Health Services of the Autonomous Communities.

Local Administration.

Mutual accidents at work and occupational disease.

Social Security Collaborators.

Traffic accident insurance entities.

Healthcare insurance entities.

Other clients.

The income detail must also include the following services:

Hospitalization.

External queries.

Emergencies.

Other services.

Average number of persons employed in the course of the year, average number of hours worked, distributed by categories according to the following criteria:

Address.

Health graduates.

Healthcare technicians.

Other healthcare personnel.

Non-healthcare personnel.

Extraordinary expenses and revenues, including income and expenses for previous years.

Expenses and revenues that, having been accounted for during the financial year, correspond to a later one.

Expenditure and revenue charged to the financial year to be satisfied in a subsequent year.

20. Table of funding

It will describe the financial resources obtained in the financial year, as well as their application or employment and the effect that such operations have produced on working capital. For these purposes, the accompanying model must be completed.

(MODEL OMITTED)

ABBREVIATED MEMORY

Short memory content

1. Business activity

a) Description of the care activity.

This section will describe the social object of the company and the activity to which it is dedicated, describing the different care services that are dispensed; likewise, mention will be made, if any, of any other activity. by the company and which does not have a clinical-care nature, expressing the percentage it represents in the income of the center, and indicating the type of specialization as well as the establishments or centers that it manages.

b) Integration in healthcare organizations.

To indicate:

1) The company or the companies, whether or not they care, with which it is linked, functionally and economically, its activity, with an indication of the services exchanged and the nature of the relationship (shareholding, common advisers, management control or collaboration agreements).

2) The relationship with entities responsible for the public or private insurance of healthcare, with the expression of the nature of the relationship.

4. Valuation rules

The accounting criteria applied for the following items shall be indicated:

(a) Establishment expenses; indicating the criteria used for capitalization, depreciation and, where applicable, sanitation.

(b) Intangible fixed assets; indicating the criteria used for capitalization, depreciation, provisions and, where applicable, sanitation.

Justification, if any, for the amortisation of the goodwill over a period of more than five years.

In addition, the criteria for accounting for leasing contracts will be specified.

c) Fixed material, indicating the criteria for:

Amortization and provision of provisions.

Capitalization of interest and exchange differences.

Accounting for extension, modernization, and improvement costs.

Determination of the cost of the works performed by the company for its fixed assets.

The items of the fixed assets held in the asset for a fixed amount.

Value updates practiced under a Law.

(d) marketable securities and other similar financial investments, distinguishing in the short and long term; indicating the valuation criteria and, in particular, specifying the criteria for valuation corrections.

e) Non-commercial credits, distinguishing in the short and long term; indicating the criteria for valuation and, in particular, specifying those followed in the valuation corrections and, where applicable, the accrual of interest.

(f) Stocks; indicating the valuation criteria and, in particular, specifying the criteria for valuation corrections.

In addition, the criteria for the valuation of the items in the asset for a fixed amount shall be specified.

g) Own shares held by the company.

h) Grants, donations and legacies; indicating the criterion of imputation to results.

i) Provisions for pensions and similar obligations; indicating the accounting criterion and carrying out a general description of the method of estimation and calculation of each of the risks covered.

(j) Other provisions of Group 1; indicating the accounting criterion and making a general description of the method of estimation and calculation of the risks or expenses included in those provisions.

k) Debts, distinguishing in short and long term; indicating the valuation criteria, as well as the imputation of the results of the interest or deferred premiums.

l) Profit tax; indicating the criteria used for accounting.

m) Foreign currency transactions; indicating the following:

Criteria for the valuation of foreign currency balances.

A procedure used to calculate the exchange rate in pesetas of assets that are currently or in origin expressed in foreign currency.

Criteria for accounting for change differences.

n) Revenue and expenses.

8. Group and partner companies

The name, address and legal form of the companies in which the company is a collective partner or in which it holds, directly or indirectly, at least 3 per 100 of the capital for those companies that have securities admitted to trading on an official secondary market and 20 per 100 for the remainder, with an indication of the proportion of capital held, as well as the amount of capital, reserves and the result of the last financial year.

9. Revenue and expenditure

9.1 Breakdown of item 1. Consumption of the account of profit and loss account (abbreviated model), distinguishing between purchases and variation of stocks.

Breakdown of item 2.b) of the profit and loss account (abbreviated model), "Social charges", distinguishing between contributions and endowments for pensions and other social charges.

Breakdown of item 4 of the profit and loss account (abbreviated model), "Variation of traffic provisions and bad credit losses", distinguishing between failed and the variation of the provision for insolvencies.

9.2 Care services and works performed by other companies and professionals with information on the nature of the service, amount recorded, period and amounts contracted, commitments acquired and, in case of services assistance, number of persons providing the subcontracted service.

The distribution of the net amount of the business figure corresponding to the company's ordinary activities, by categories of activities, stays, hospitalization, external consultations, urgencies, other activities, as well as by geographic markets and customers, indicating among others:

Individuals.

Social Security Health Care Management Entities (INHEALTH, SAS, SERGAS, SVS, Osasunbidea, Osakidetxa and ISM).

Health Services of the Autonomous Communities.

Local Administration.

Mutual accidents at work and occupational disease.

Social Security Collaborators.

Traffic accident insurance entities.

Healthcare insurance entities.

Other clients.

The income detail must also include the following services:

Hospitalization.

External queries.

Emergencies.

Other services.

Average number of persons employed in the course of the year, average number of hours worked, distributed by categories according to the following criteria:

Address.

Health graduates.

Healthcare technicians.

Other healthcare personnel.

Non-healthcare personnel.

10. Grants, donations and legacies

Information on the amount and characteristics of the grants, donations and legacies received that appear in the corresponding balance sheet items and the profit and loss account.

Analysis of the movement of the corresponding balance sheet items, indicating the initial and final balance as well as increases and decreases.

Information on the origin of the grants, donations and legacies, specifying whether they are received from the public or private sector and for the first to indicate the entity that grants it, specifying, in any case, whether they are State, Autonomous or Local administration of the same.

Information about compliance and non-compliance with the conditions associated with grants, donations and legacies.

11. Other information

Information about:

Amount of salaries, allowances and remuneration of any kind accrued in the course of the financial year by the members of the administrative body, whatever their cause. This information shall be given in a comprehensive manner by means of remuneration.

The amount of advances and credits granted to all members of the administrative body, indicating the interest rate, essential characteristics and amounts returned, as well as the obligations, shall be broken down. taken on behalf of them as a guarantee.

Amount of pension and life insurance obligations to the former and current members of the administrative body. This information shall be given in a comprehensive manner and with separation of the benefits in question.

PART QUINTA

Rating Rules

Note: Only those Valuation Standards that have been the subject of any modification are included, as are those whose contents coincide with those of the General Accounting Plan, although they vary their numbering.

3. Special rules on tangible fixed assets

In particular, the rules that are expressed with respect to the goods that are indicated in each case shall apply:

a) Unbuilt Solares. The purchase price shall include the costs of packaging such as closures, movement of land, drainage and drainage works, as well as the demolition of buildings where necessary in order to be able to carry out works of new plant and also the costs of inspection and lifting of plans when they are carried out prior to their purchase.

(b) Constructions: They shall form part of their purchase price or cost of production, in addition to all those facilities and elements that have a permanent nature, the fees inherent in construction and the fees Project and direction of work. The value of the land and the buildings and other buildings must be shown separately.

c) Technical installations, machinery and tools. Its valuation shall include all acquisition, manufacturing and construction costs until it has been put into operation.

(d) The utensils incorporated into mechanical elements shall be subject to the valuation and depreciation rules applicable to such items.

In general, utensils that are not part of a machine and whose period of use is estimated to be no more than one year must be charged as expenditure for the financial year. If the period of their use is greater than one year, it is recommended, for reasons of operational ease, the annual regularisation procedure, by means of a physical account; acquisitions shall be debited from the fixed assets account, at the end of the financial year, on the basis of the inventory taken, with a reasonable reduction by demerit.

(e) The costs incurred during the year in respect of the works and works which the undertaking carries out for itself shall be charged to the accounts corresponding to Group 6. The accounts of sub-group 22 and the end of the year, the accounts 230/237, shall be charged for the amount of such expenditure, with a subscription to the accounts of the sub-group 73.

(f) The costs of renewal, extension or improvement of tangible fixed assets shall be incorporated into the asset as a higher value of the asset as they result in an increase in their capacity, productivity or elongation of their assets. useful life and whenever it is possible to know or estimate reasonably the net book value of the items which, because they have been replaced, must be discharged from the inventory.

g) In exceptional cases, certain tangible fixed assets may be valued for a fixed amount and value, if they meet the following conditions:

Your overall value and composition will not vary significantly and

That this global value is of secondary importance to the enterprise.

The application of this system will be specified in the memory, based on its application and the amount that this quantity and fixed value means.

13

1. Valuation.

Goods included in stocks should be valued at the purchase price or the cost of production.

2. Purchase price.

The purchase price shall include the invoice entry plus any additional costs incurred until the goods are in storage, such as transport, customs, insurance, etc. The amount of indirect taxes levied on the acquisition of stocks shall be included in the purchase price only if that amount is not directly recoverable from the public finances.

3. Production cost.

The cost of production will be determined by adding to the purchase price of raw materials and other consumable materials, the costs directly attributable to the product. The proportion which reasonably corresponds to the costs indirectly attributable to the products in question must also be added to the extent that these costs correspond to the manufacturing period.

4. Value adjustments.

When the market value of a good or any other value that corresponds to it is lower than its purchase price or production cost, it shall carry out valuation corrections, giving the relevant provision, where the depreciation is reversible. If the depreciation is irreversible, this shall be taken into account when assessing stocks. For this purpose market value shall be understood as:

(a) For raw materials, their replacement price or net carrying value if they were less.

(b) For goods and finished goods, their value for completion, deducted from the corresponding marketing costs.

(c) For the products in progress, the value of carrying out the corresponding finished products, deducted all the manufacturing costs outstanding and the marketing costs.

However, the goods which have been the subject of a contract for sale on a firm whose fulfilment must subsequently take place shall not be the subject of the assessment referred to in the preceding paragraph, provided that the the sale price stipulated in that contract covers, at least, the purchase price or the cost of production of such goods, plus all the costs to be incurred for the performance of the contract.

In the case of goods whose purchase price or production cost is not individually identifiable, the average price or weighted average cost method shall be adopted in general. The FIFO, LIFO or other analogue methods are acceptable and can be adopted if the company considers them to be more appropriate for their management.

In exceptional cases, certain raw materials and consumables may be valued for a fixed amount and value, when they meet the following conditions:

a) That they are constantly refreshed,

b) That its overall value and composition do not vary significantly and,

c) That such a global value is of secondary importance to the enterprise.

The application of this system will be specified in the memory, based on its application and the amount that this quantity and fixed value means.

14. Foreign Currency Exchange Differences

1. Tangible and intangible fixed assets.

As a general rule, their conversion into national currency shall be made by applying to the purchase price or production cost the exchange rate prevailing on the date on which the assets were incorporated into the equity.

Depreciation and depreciation provisions should be calculated, as a general rule, on the amount resulting from the application of the preceding paragraph.

2. Stocks.

Your conversion into a national currency shall be made by applying the exchange rate in force at the date of each acquisition to the purchase price or production cost, and this valuation shall be used as long as it is applied. the specific identification method for the valuation of stocks, as if the weighted average price methods, FIFO, LIFO or other analogues are applied.

Provision should be made when the valuation thus obtained exceeds the price that stocks have on the market at the date of the closing of the accounts. If that market price is fixed in foreign currency, the exchange rate in force at that date shall apply for the conversion into national currency.

3. Variable income values.

Your conversion into national currency shall be made by applying to the acquisition price the exchange rate prevailing on the date on which such securities were incorporated into the equity. The valuation thus obtained may not exceed the value of the exchange rate in force at the closing date, at the value of the securities on the market.

4. Treasury.

The conversion into national currency of the foreign currency and other liquid assets held by the company will be made by applying the exchange rate in force at the date of incorporation into the patrimony. At the end of the financial year they shall appear in the balance sheet at the exchange rate in force at that time.

If, as a result of this assessment, a negative or positive change difference is found, the result of the exercise will be charged or paid respectively.

5. Fixed income, credit and debt securities.

The conversion into national currency of fixed income securities as well as foreign currency credits and debits shall be carried out in accordance with the exchange rate in force at the date of the operation. At the end of the financial year, the exchange rate shall be valued at that time. In the case of change coverage (change insurance or similar coverage), only the portion of the risk not covered shall be considered.

The positive or negative exchange differences of each value, debit or credit shall be classified according to the maturity and the currency. For these purposes, those currencies which, although different, will have official convertibility in Spain will be grouped together.

(a) Unrealized positive differences occurring in each group, as a general rule, will not be integrated into the results and will be collected in the balance sheet liability as "Income to be distributed in various exercises".

b) On the contrary, the negative differences that occur in each group, as a general rule, will be attributed to results.

However, unrealised positive differences may be achieved when for each homogeneous group results have been attributed to results in previous years or in the exercise itself negative differences of change, and by the amount that would result from undermining those negative differences due to the positive differences recognised in the results of previous years.

Positive differences deferred in previous years will be attributed to results in the exercise that sell or cancel in advance the corresponding fixed income, credit and debt securities or to the extent that They shall recognise differences in negative change equally or higher in each homogeneous group.

6. Special rules.

By application of the principle of the acquisition price, foreign exchange differences should not be considered as rectifications of the purchase price or the cost of production of the fixed assets. However, where differences in exchange occur in foreign currency debts over a period of more than one year and are intended for the specific financing of the fixed assets, it may be possible to incorporate the potential loss or gain as a greater or lower cost of the corresponding assets, provided that each and every one of the following conditions is met:

That the difference-generating debt has been used unequivocally to acquire a concrete and perfectly identifiable fixed asset;

That the period of installation of said immobilized is greater than twelve months;

That the change in the exchange rate occurs before the immobilized is in operating conditions;

That the amount resulting from the incorporation at the cost does not exceed in any case the market value or the replacement of the fixed assets.

Capitalised amounts in accordance with this option will be considered to be one more element of the cost of tangible fixed assets and will therefore be subject to amortization and provision, if any.

18. Service Delivery Revenue and Others

In the revenue accounting, the following rules will be considered:

(a) Income for the provision of services shall be accounted for without including the taxes which, where applicable, are taxed. The costs of the same shall be entered in the accounts of group 6, subject to the provisions of the following rule. If there are price/tariff revisions and there are no reasonable doubts about their future approval and application to certain services, the corresponding revenue will be quantified according to the prices/tariffs, justifying in the memory application detailing the corresponding amount.

(b) Discounts and similar items included in invoices that do not comply with the payment will be considered as the lower amount of the income.

(c) Discounts and similar discounts that are granted by the company for the time being paid, whether or not included in the invoice, shall be deemed to be financial expenses accounting for 665.

d) The discounts, bonuses and rebates made off the invoice will be counted in the account 708.

In the accounting of the profits from the sale of fixed assets or temporary financial investments, the expenses inherent in the operation shall be included as a lower amount.

20. Grants, donations and legacies

The assets received in the grants, donations and legacies shall be valued for their value, with the limit of the market value, when they are non-reintegrable.

For these purposes, grants, donations and legacies in which the conditions laid down for granting or, where appropriate, no reasonable doubt about their future have already been met are considered to be non-reintegrable. compliance.

Grants, donations and legacies will be accounted for, such as "Revenue to be distributed in various financial years" and will be charged to results as extraordinary revenues depending on their purpose; for this they will be taken into account following rules:

(a) Assets of tangible or intangible fixed assets; the results of the financial year shall be attributed in proportion to the depreciation experienced during the period by the said items. In the case of non-depreciable assets, the result of the financial year in which the disposal or disposal of assets is carried out shall be charged.

(b) Stocks not obtained as a result of commercial rappelling; the results of the financial year in which the disposal, depreciation or inventory of the same are produced shall be charged.

(c) Condonation, assumption or payment of debts; the results of the financial year in which that circumstance occurs.

(d) Interest in debt; the results of the financial year in which the interest on which a grant, donation or legacy is paid shall be charged.

(e) Financial assets and marketable securities; shall be charged to the result of the financial year in which the disposal, depreciation or inventory of such assets takes place.

f) Treasury; results will be charged as follows:

If they are granted without allocation to a particular purpose, they will be recognised as income from the year in which it is granted.

If they are awarded for a particular purpose, they will be charged to results in accordance with the above rules, depending on the purpose of the grant, donation or legacy.

Depreciations of all kinds that may affect the assets, will produce the imputation to the results of the corresponding grant in proportion to the same, considering in any case of irreversible nature in the part where these items have been financed free of charge.

If the grant, donation or legacy is granted in order to ensure a minimum return or to compensate for "deficits" of exploitation, it will be treated as operating income at the time of its concession. However, in the case of compensation for deficits, if they are granted by members or entities of the group, multigroup or associated, they will be treated contably as contributions from partners for loss compensation, without prejudice to the fact that grants are awarded to promote specific activities or the establishment of political prices, in order to compensate for the lower income that is produced, and provided that similar schemes or schemes are implemented in which the amounts and causes of the granting of the amounts are specified, shall be treated as operating income when considering that they ensure a minimum return.