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Resolution Of 17 February 1995, Of The Intervention General Of The Administration Of The State, Which Approves The Temporary Adaptation Of The General Plan Of Public Accounting With The General Administration Of The State And Regulates The Opera...

Original Language Title: Resolución de 17 de febrero de 1995, de la Intervención General de la Administración del Estado, por la que se aprueba la adaptación transitoria del Plan General de Contabilidad Pública a la Administración General del Estado y se regula la opera...

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TEXT

On 6 May 1994, a new General Plan for Public Accounting (PGCP) was approved by Order of the Ministry of Economy and Finance, with the character of a Framework Accounting Plan for all Public Administrations. This Plan, in accordance with Article 2 of the aforementioned Ministerial Order, has been applied by the General Administration of the State since 1 January 1995.

The entry into force of the new Plan was accompanied by the entry into operation of new information systems, designed in accordance with the requirements of the new plan. The entry into operation of the system applicable to the General Administration of the State has been delayed which could not affect the entry into force of the new Plan, which has made it necessary to bring it into line with the existing system, I would also like to thank Mr SIOP for the introduction of certain accounts or the development of some of them, also on a transitional basis, in order to collect in the same way that the various operations were being carried out so far. This has led to a transitional adaptation of the new Plan to the General Administration of the State, which is listed as Annex I to this Resolution, in which the accounts or developments referred to are in bold.

On the other hand, the implementation of the new Plan implies that the opening of the accounting in January 1, 1995, in the various accounting offices that make up the General Administration of the State, must be done according to its accounts. For this reason, all the accounts that existed in 1994 have been linked to those that would correspond to them according to the new Plan. This relationship has been developed on the basis of the most comprehensive and updated accounts table in 1994, namely the table of accounts used in the Accounting Central. From this table, the so-called "balance sheets" have been extracted (as the remainder would not be left in the balance sheet in 1994), and their correspondence has been established with accounts of the transitional adaptation of the Plan to which it has been made. reference in the preceding paragraph. This correlation table is set out in Annex II to this Resolution.

In considering the relationship between balance sheet accounts of the Plan applicable in 1994 and the balance sheet accounts of the Plan applicable in 1995, it became clear that there were open accounts in their day for collecting transactions at present. non-existent, or that there were accounts that had remained open even though they never made any sense in the accounting of the General Administration of the State (as is the case of commercial stocks), or that according to the new Plan they collect a information to be presented differently when the relative financial statements are drawn up for the financial year 1995 (as is the case for so-called order accounts). In these cases, no relation has been established with the accounts of the Plan applicable in 1995.

Moreover, it should be noted that the opening in the year 1995 is carried out with the same balances existing in the 1994 closure (although according to the table of relation they are in different accounts), that is, they do not have In the light of the possible changes which some balances may have in accordance with the new valuation rules applicable from 1995 onwards. This circumstance shall be taken into account when drawing up the information for the purpose of the financial year 1995.

For all of the above, and based on the competencies attributed to the General Intervention of the State Administration in Article 125 of the Recast Text of the General Budget Law, I have had to have:

First.-The transitional adaptation of the General Plan of Public Accounting (approved by the Order of the Ministry of Economy and Finance of 6 May 1994, hereinafter PGCP) to the General Administration of the State is approved. figure as Annex I to this Resolution.

Second. -This adaptation of the PGCP to the General Administration of the State will apply from January 1, 1995.

Third. -The correlation table between the balance sheets of the Plan applicable to the General Administration of the State up to the financial year 1994 and those of the adaptation approved by this Resolution is approved. particulars listed in the notes annexed hereto. This table will serve to justify the transfer of balances between 31 December 1994 and 1 January 1995. Figure as Annex II.

Madrid, February 17, 1995. -General Interventor, Gregorio Manez Vindel.

Ilmos. Mr Interventors delegates, Territorial Interventors and Regional Interventors.

ANNEX I

ACCOUNT BOX

GROUP I

Basic Financing

10. HERITAGE.

100. Heritage.

101. Heritage received in subscription.

102. Central Accounting Officer.

103. Patrimony received in cession.

107. Heritage delivered in subscription.

108. Patrimony delivered in cession.

109. Heritage delivered to general use.

11. RESERVATIONS.

111. Revaluation reserves.

12. PENDING RESULTS OF IMPLEMENTATION.

120. Positive results from previous exercises.

121. Negative results from previous years.

129. Results of the financial year.

13. INCOME TO BE DISTRIBUTED IN VARIOUS EXERCISES.

132. Deferred financial income of marketable securities.

15. LOANS AND OTHER SIMILAR ISSUES.

150. Bonds and bonds.

1500. Bonds and bonds.

1501. Bonds and bonds assumed.

1508. Bonds and bonds to be applied to the budget.

155. Debts represented in other marketable securities.

156. Long-term interest in borrowings and other similar issues.

1560. Of bonds and bonds.

1561. Of bonds and bonds assumed.

158. Borrowings and other similar issues in foreign currency.

1580. Borrowings and other similar issues in foreign currency.

1581. Borrowings and other similar issues in foreign currency assumed.

1588. Borrowings and other similar issues in foreign currency to be applied to the budget.

159. Long-term interest in borrowings and other similar issues in foreign currency.

1590. Of borrowings and other similar issues in foreign currency.

1591. Of borrowings and other similar issues in foreign currency assumed.

16. METALLIC COIN EMITTED.

160. Metallic coin applied to the Budget.

161. Issued metal currency entered in Treasury pending to be applied to the Budget.

162. Metallic coin pending entry into the current account of the Treasury.

17. LONG-TERM DEBTS FOR LOANS RECEIVED AND OTHER CONCEPTS.

170. Long-term debt with credit institutions.

1700. Long-term debt with credit institutions.

1701. Long-term assumed debts with credit institutions.

171. Long-term debts.

1710. Long-term debts.

1711. Long-term assumed debts.

173. Suppliers of fixed assets in the long term.

176. Long-term interest in debt with credit institutions.

1760. Long-term debt with credit institutions.

1761. Of long-term assumed debts with credit institutions.

177. Long-term interest on debts.

1770. Of long-term debts.

1771. Of long-term assumed debts.

178. Long-term debts for loans received and other concepts in foreign currency.

1780. Long-term debts for loans received and other concepts in foreign currency.

1781. Long-term assumed debts for loans received and other concepts in foreign currency.

179. Long-term interest in foreign currency debts.

1790. Long-term debts for loans received and other concepts in foreign currency.

1791. Long-term assumed debts for loans received and other concepts in foreign currency.

18. BONDS AND DEPOSITS RECEIVED IN THE LONG TERM.

180. Bonds received in the long term.

1800. Lease bonds.

1809. Other sureties.

185. Deposits received in the long term.

1850. Advances in Real Estate Sales.

1859. Other deposits.

19. TRANSITIONAL FINANCING SITUATIONS.

197. State debt for conversion pending delivery.

GROUP 2

Quiesced

20. INVESTMENTS FOR GENERAL USE.

200. Land and natural goods.

201. Infrastructure and goods for general use.

205. Military investments in infrastructure and other goods.

208. Heritage of historical, artistic and cultural heritage.

21. INTANGIBLE FIXED ASSETS.

210. Research and development expenditure.

212. Industrial property.

215. Computer applications.

216. Intellectual property.

217. Property rights under the leasing scheme.

218. Military investments of immaterial character.

219. Other intangible fixed assets.

22. TANGIBLE FIXED ASSETS.

220. Land and natural goods.

2200. Land and natural goods CIMA.

2202. Land and natural assets managed by DGV.

2203. Land and natural goods abroad.

2208. Land and natural goods. Not CIMA.

2209. Land and natural goods. Others.

221. Buildings.

2210. CIMA constructs.

2212. Buildings managed by DGV.

2213. Construction abroad.

2218. Buildings. Not CIMA.

2219. Buildings. Others.

222. Technical installations.

223. Machinery.

224. Tools.

225. Military investments associated with the operation of services.

226. Furniture.

227. Equipment for information processes.

228. Transport elements.

229. Other tangible fixed assets.

2290. Goods in the state of sale.

2291. Fixed equipment and equipment.

2295. Precious metals.

2298. Tangible fixed assets for ongoing acquisition operations.

2299. Other tangible fixed assets.

23. MANAGED INVESTMENTS FOR OTHER PUBLIC ENTITIES.

230. Managed investments for other public entities.

240. Decentralised accountancy offices.

25. PERMANENT FINANCIAL INVESTMENTS.

250. Permanent financial investments in capital.

2501. Commercial state-owned companies (Article 6.1.a) of the TRLGP).

2506. Private companies.

2508. Exterior.

2509. International bodies.

251. Fixed income securities.

2510. State autonomous bodies (TRLGP Article 4).

2511. Commercial state-owned companies (Article 6.1.a) of the TRLGP).

2512. Public entities (Article 6.1.b) of the TRLGP.

2513. Public authorities (Article 6.5 of the TRLGP).

2514. Social Security.

2515. Territorial authorities.

2516. Private companies.

2517. Families and non-profit institutions.

2518. Exterior.

2519. International bodies.

252. Long-term loans.

2520. State autonomous bodies (TRLGP Article 4).

2521. Commercial state-owned companies (Article 6.1.a) of the TRLGP).

2522. Public entities (Article 6.1.b) of the TRLGP.

2523. Public authorities (Article 6.5 of the TRLGP).

2524. Social Security.

2525. Territorial authorities.

2526. Private companies.

2527. Families and non-profit institutions.

2528. Exterior.

2529. International bodies.

253. Long-term credit for the disposal of fixed assets.

254. Institute of Official Credit.

2542. Ordinary loan to the ICO.

2543. Special loans to the ICO.

2544. Fund for official development assistance.

2546. State contribution to the ICO's estate.

255. Financial exchange operations.

2551. Long-term loans. Cancellation by integration.

2552. Long-term loans. Cancellation by differences.

256. Long-term interest in fixed income securities.

2560. State autonomous bodies (TRLGP Article 4).

2561. Commercial state-owned companies (Article 6.1.a) of the TRLGP).

2562. Public entities (Article 6.1.b) of the TRLGP.

2563. Public authorities (Article 6.5 of the TRLGP).

2564. Social Security.

2565. Territorial authorities.

2566. Private companies.

2567. Families and non-profit institutions.

2568. Exterior.

2569. International bodies.

257. Long-term interest on loans.

2570. State autonomous bodies (TRLGP Article 4).

2571. Commercial state-owned companies (Article 6.1.a) of the TRLGP).

2572. Public entities (Article 6.1.b) of the TRLGP.

2573. Public authorities (Article 6.5 of the TRLGP).

2574. Social Security.

2575. Territorial authorities.

2576. Private companies.

2577. Families and non-profit institutions.

2578. Exterior.

2579. International bodies.

258. Financial fixed assets for ongoing operations.

259. Outstanding disbursements on shares.

26. BOND AND DEPOSITS CONSTITUTED IN THE LONG TERM.

260. Bonds formed in the long term.

265. Long-term constituted deposits.

27. EXPENSES TO BE DISTRIBUTED IN VARIOUS EXERCISES.

270. Expenditure on formalisation of debts.

2700. Expenditure on formalisation of debts in national currency.

2701. Expenditure on formalisation of debts in foreign currency.

271. Deferred financial expenses of marketable securities.

2710. Deferred financial expenses in national currency.

2711. Deferred financial expenses in foreign currency.

272. Deferred financial expenses for other debts.

2720. Deferred financial expenses in national currency.

2721. Deferred financial expenses in foreign currency.

28. CUMULATIVE DEPRECIATION OF FIXED ASSETS.

281. Accumulated depreciation of intangible fixed assets.

282. Accumulated depreciation of tangible fixed assets.

29. PROVISIONS FOR FIXED ASSETS.

297. Provision for depreciation of marketable securities in the long term.

298. Provision for long-term credit insolvencies.

GROUP 4

Creditors and debtors

40. BUDGETARY CREDITORS.

400. Creditors for recognised obligations. Current expenditure budget.

4000. Creditors for recognised obligations. Current expenditure budget.

4001. Proposals for payment in processing. Current expenditure budget.

4002. Creditors for ordered payments. Current expenditure budget.

401 Creditors for recognized obligations. Budget for closed expenses.

4010. Creditors for recognised obligations. Budget for closed expenses.

4011. Proposals for payment in processing. Budget for closed expenses.

4012. Creditors for ordered payments. Budget for closed expenses.

408. Creditors for return of income.

409. Creditors for outstanding transactions to be applied on a budget.

41. NON-BUDGETARY CREDITORS.

410. Creditors for VAT incurred.

411. Creditors on the basis of budgetary expenditure.

412. Creditors for recognised obligations. Treasury advances (Article 65 of the TRLGP).

4120. Creditors for recognised obligations. Treasury advances (Article 65 of the TRLGP).

4121. Proposal for payment in processing. Treasury advances (Article 65 of the TRLGP).

4122. Creditors for ordered payments. Treasury advances (Article 65 of the TRLGP).

419. Other non-budgetary creditors.

4190. Creditors for amortization of Public Debt pending implementation of budget.

4191. For interest on outstanding Public Debt outstanding from application to budget.

4192. For conversion of Public Debt.

4193. For interest on short-term bonds and bonds.

4198. For reintegrating of Public Debt.

4199. Other non-budgetary creditors.

43. BUDGETARY DEBTORS.

430. Debtors for recognised rights. Current income budget.

4300. Of prior contracted settlements, direct income.

4301. Of autoliquid statements.

4302. Of other income without prior contract.

431. Debtors for recognised rights. Revenue budgets closed.

433. Entitlements cancelled from current budget.

4330. Rights annulled for cancellation of prior contracted settlements and direct income.

4331. Rights annulled by insolvencies and other causes, of prior contracted settlements and direct income.

4332. Rights cancelled by deferment and fractionation, of prior contracted settlements and direct income.

4339. Rights cancelled by return of income.

434. Rights cancelled from closed budgets.

4340. Rights annulled for cancellation of prior contracted settlements and direct income.

4341. Rights annulled by insolvencies and other causes, of prior contracted settlements and direct income.

4342. Rights cancelled by deferment and fractionation, of prior contracted settlements and direct income.

4343. Rights cancelled by prescription, settlement of prior contract and direct income.

437. Return of income.

438. Rights cancelled in kind of current budget.

439. Rights cancelled in kind of closed budget.

44. NON-BUDGETARY DEBTORS.

440. Debtors for VAT passed on.

441. Debtors for provisions of funds to justify.

442. Debtors for collection service.

443. Short-term debtors for deferment and fractionation.

444. Long-term debtors for deferment and fractionation.

449. Other non-budgetary debtors.

4490. For reintegrating of Public Debt.

4499. Other non-budgetary debtors.

45. DEBTORS AND CREDITORS FOR THE ADMINISTRATION OF RESOURCES ON BEHALF OF OTHER PUBLIC ENTITIES.

450. Debtors for recognized rights of resources of other public entities.

4500. Of prior contracted settlements, direct income.

4501. Of autoliquid statements.

4502. Of other income without prior contract.

4503. Of prior contracted settlements, income per receipt.

451. Rights annulled by resources of other public entities.

4510. For cancellation of prior contracted and direct income.

4511. For insolvencies and other causes, of prior contracted and direct income.

4513. By prescription of prior contracted liquidations in direct income.

4514. For the cancellation of prior contract and receipt payments.

4515. For insolvencies and other causes, of prior contracted settlements and receipt.

4517. By prescription of prior contracted settlements and receipt of receipt.

4519. By return of income.

452. Public entities, for receivables.

4521. Local authorities, receivables, direct attribution.

4522. Local authorities, receivables, objective attribution.

4523. Institutional entities, receivables, direct attribution.

4524. Public authorities, for rights to be charged pending application.

453. Public entities for outstanding income from liquidating.

4531. Local authorities, income to be settled, direct allocation.

4532. Local authorities, revenue to be settled, objective allocation.

4533. Institutional entities, income to be settled, direct allocation.

4534. Public entities, outstanding income to be settled, pending application.

454. Return of income from resources of other public entities.

455. Public entities, for return of outstanding income.

4551. Local authorities, for return of outstanding revenue, direct attribution.

4552. Local authorities, for repayment of outstanding revenue, objective attribution.

4553. Institutional entities, by return of outstanding income, direct attribution.

4554. Public entities, by return of outstanding revenue, pending application.

456. Public entities, c/c cash.

4560. Public entities, c/c cash. Town halls.

4561. Public entities, c/c cash. Deputations.

4562. Public entities, c/c cash. Community. Taibilla channels.

4563. Public entities, c/c cash. Social Security.

4564. Public entities, c/c cash, Local Corporations.

4569. Public entities, c/c cash. Royal Decree 1079/1986.

457. Creditors for the return of income from other entities ' resources.

458. Rights cancelled in kind by resources of other public entities.

4580. Of prior contracted settlements, direct income.

4583. Of prior contracted settlements, income per receipt.

47. PUBLIC ADMINISTRATIONS.

471. Social Welfare Agencies, debtors.

4710. Social Security.

476. Social Welfare Agencies, creditors.

4760. Social Security.

4761. MUFACE.

4762. MUGEJU.

4763. ISFAS.

4769. Other Social Welfare bodies, creditors.

48. ADJUSTMENTS FOR THE TIMING.

480. Anticipated expenses.

485. Anticipated revenue.

49. Provisions.

490. Provision for insolvencies.

495. Provision for tax refunds.

GROUP 5

Financial Accounts

50. LOANS AND OTHER SIMILAR SHORT-TERM ISSUES.

500. Short-term bonds and bonds.

5000. Short-term bonds and bonds.

5001. Bonds and short-term bonds assumed.

5002. Letters from the Treasury.

5008. Short-term bonds and bonds to be applied to the budget.

505. Debts represented in other marketable securities in the short term.

506. Short-term interest on borrowings and other similar issues.

5060. Short-term interest on borrowings and other similar issues.

5061. Short-term interest on borrowings and other similar issues assumed.

508. Borrowings and other short-term similar issues in foreign currency.

5080. Borrowings and other short-term similar issues in foreign currency.

5081. Borrowings and other short-term similar issues in foreign currency assumed.

5088. Borrowings and other short-term similar issues in foreign currency to be applied to the budget.

509. Short-term interest on borrowings and other similar issues in foreign currency.

5090. Short-term interest on borrowings and other similar issues in foreign currency.

5091. Short-term interest on borrowings and other similar issues in foreign currency assumed.

52. SHORT-TERM DEBTS FOR LOANS RECEIVED AND OTHER ITEMS.

520. Short-term debt with credit institutions.

5200. Short-term debt with credit institutions.

5201. Short-term assumed debts with credit institutions.

521. Short-term debts.

5210. Short-term debts.

5211. Debts assumed in the short term.

523. Suppliers of fixed assets in the short term.

526. Short-term interest on debt with credit institutions.

5260. Short-term interest on debt with credit institutions.

5261. Short-term interest on debts assumed with credit institutions.

527. Short-term interest on debts.

5270. Short-term interest on debts.

5271. Short-term interest on assumed debts.

528. Short term debts for loans received and other concepts in foreign currency.

5280. Short term debts for loans received and other concepts in foreign currency.

5281. Short term assumed debts for loans received and other concepts in foreign currency.

529. Short-term interest in foreign currency debts.

5290. Short-term interest in foreign currency debts.

5291. Short-term interest on debts assumed in foreign currency.

54. TEMPORARY FINANCIAL INVESTMENTS.

540. Temporary financial investments in capital.

5401. Commercial state-owned companies (Article 6.1 (a) of the TRLGP).

5406. Private companies.

5408. Exterior.

5409. International bodies.

541. Fixed income securities in the short term.

5410. State Autonomous Bodies (TRLGP Article 4).

5411. Commercial state-owned companies (Article 6.1 (a) of the TRLGP).

5412. Public entities (Article 6.1 (b) of the TRLGP).

5413. Public authorities (Article 6.5 of the TRLGP).

5414. Social Security.

5415. Territorial authorities.

5416. Private companies.

5417. Families and non-profit institutions.

5418. Exterior.

5419. International bodies.

542. Short-term loans.

5420. State Autonomous Bodies (TRLGP Article 4).

5421. Commercial state-owned companies (Article 6.1 (a) of the TRLGP).

5422. Public entities (Article 6.1 (b) of the TRLGP).

5423. Public authorities (Article 6.5 of the TRLGP).

5424. Social Security.

5425. Territorial authorities.

5426. Private companies.

5427. Families and non-profit institutions.

5428. Exterior.

5429. International bodies.

543. Short-term loans for the disposal of fixed assets.

544. Short-term credit to staff.

545. Dividend receivable.

5451. Commercial state-owned companies (Article 6.1 (a) of the TRLGP).

5456. Private companies.

5458. Exterior.

5459. International bodies.

546. Short-term interest on fixed income securities.

5460. State Autonomous Bodies (TRLGP Article 4).

5461. Commercial state-owned companies (Article 6.1 (a) of the TRLGP).

5462. Public entities (Article 6.1 (b) of the TRLGP).

5463. Public authorities (Article 6.5 of the TRLGP).

5464. Social Security.

5465. Territorial authorities.

5466. Private companies.

5467. Families and non-profit institutions.

5468. Exterior.

5469. International bodies.

547. Short term interest on loans.

5470. State Autonomous Bodies (TRLGP Article 4).

5471. Commercial state-owned companies (Article 6.1 (a) of the TRLGP).

5472. Public entities (Article 6.1 (b) of the TRLGP).

5473. Public authorities (Article 6.5 of the TRLGP).

5474. Social Security.

5475. Territorial authorities.

5476. Private companies.

5477. Families and non-profit institutions.

5478. Exterior.

5479. International bodies.

548. Short-term impositions.

549. Outstanding disbursements on short-term shares.

55. OTHER NON-BANK ACCOUNTS.

550. Non-bank checking accounts.

551. Operations carried out on behalf of other offices.

5510. Branches of the General Deposit Box.

5511. Central Deposit Box.

5512. Virtual transfers to the DGTPF.

5513. Purchase of goods made on behalf of other offices.

5514. Income and payments on behalf of other offices.

5516. Operations managed by the DGTPF.

5517. CIMA acquisitions, on behalf of Central Accounting.

5518. Disposal operations, on behalf of Central Accounting.

552. Operations performed in other offices on our own.

5522. Virtual transfers of delegations.

5523. Acquisition of goods in other offices on our own.

5524. Income and payments in other offices on our own.

5526. Operations in other management centers on our own.

5527. CIMA acquisitions, made in other offices on our own.

5528. Disposal operations carried out in other offices on our own account.

553. Recovery orders referred and received.

5530. Recovery orders referred to the disposal of the fixed assets and investments for general use.

5531. Recovery orders referred to the disposal of intangible fixed assets.

5532. Recovery orders referred to the disposal of financial assets.

5533. Recovery orders referred for repayment of loans.

5535. Recovery orders received from the disposal of the fixed assets and investments for general use.

5536. Recovery orders received from the disposal of intangible fixed assets.

5537. Recovery orders received from the disposal of the financial fixed assets.

5538. Recovery orders received from loan repayment.

554. Charges pending application.

5541. Of collaborating entities, contracted prior.

5542. Of collaborating entities, autistic.

5543. Collections in Banco de España pending application.

5545. Parafiscal charges and levies.

5546. In-box charges pending application.

5547. Charges in restricted c/c, Royal Decree 2659/1985.

5549. Other charges pending application.

555. Payments pending application.

5550. Deliveries in execution of operations.

5554. Charges for collection of metallic coin pending application.

5556. Difference emission External public debt to be applied.

5557. Difference financial exchange operations to be applied.

5559. Other payments pending application.

556. Payment proposals issued and received.

5560. Proposals for payments issued. Current budget.

5561. Proposals for payments issued. Budgets closed.

5563. Proposals for payments issued. Cash advances (Article 65 of the TRLGP).

5565. Payment proposals received. Current budget.

5566. Payment proposals received. Budgets closed.

5568. Payment proposals received. Treasury advances (Article 65 of the TRLGP).

557. Payment orders issued and received.

5570. Payment orders issued. Current budget.

5571. Payment orders issued. Budgets closed.

5573. Payment orders issued. Cash advances (Article 65 of the TRLGP).

5575. Payment orders received. Current budget.

5576. Payment orders received. Budgets closed.

5578. Payment orders received. Cash advances (Article 65 of the TRLGP).

558. Fixed cash advances to be repayable.

559. Other items pending application.

5590. Endowments to the financial service of the debt. 5591. Advances in the financial service of the debt.

5592. External payments to be applied. Interest on loans and other expenses.

5593. External payments to be applied: Depreciation of loans.

5594. External payments to be applied: Ministerial departments.

5595. External payments to be applied: Exchange differences toll motorway obligations.

5596. Payments to the outside pending application account provisional.

5597. General Deposit Box. Other operations.

5598. Revenue in current accounts of collections and fees.

5599. Other items pending application.

56. BONDS AND DEPOSITS RECEIVED AND CONSTITUTED IN THE SHORT TERM.

560. Bonds received in the short term.

561. Deposits received in the short term.

565. Bonds formed in the short term.

566. Deposits constituted in the short term.

57. Treasury.

570. Box.

5700. From the Treasury.

5701. From the General Deposit Box.

571. Banks and credit institutions. Operational accounts.

5710. Banco de España. Current account. Public Treasure.

5711. Banco de España. Current account. General Deposit Box.

572. Banks and credit institutions. Other accounts.

5721. Financial service of the debt. Envelopes.

5722. Cash coin account.

5726. Account for metallic currency pending entry.

5727. Financial service of the debt. Advances.

5728. Account of operations with the outside.

5729. Metal coin account collected.

573. Banks and credit institutions. Collection restricted accounts.

5730. Collection restricted accounts.

5731. Tax and levy restricted accounts.

575. Banks and credit institutions. Payment restricted accounts.

577. Banks and credit institutions. Financial accounts.

578. Internal cash movements.

5780. Internal cash movements.

5781. Cash remittances received.

5782. Remittance of cash referred.

5789. Other internal cash movements.

579. Formalisation.

5790. Formalisation.

5791. No material outflow of funds.

58. ADJUSTMENTS FOR THE TIMING.

580. Anticipated financial expenses.

585. Anticipated financial income.

59. FINANCIAL PROVISIONS.

597. Provision for depreciation of marketable securities in the short term.

598. Provision for short-term credit insolvencies.

GROUP 6

Expenses by Nature

62. EXTERNAL SERVICES.

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

621. Leases and royalties.

6210. Land and natural goods.

6211. Buildings.

6212. Technical installations.

6213. Machinery.

6214. Tools.

6215. Furniture.

6216. Equipment for information processing.

6217. Transport elements.

6218. Other tangible fixed assets.

6219. Cannons.

622. Repairs and conservation.

6220. Land and natural goods.

6221. Buildings.

6222. Technical installations.

6223. Machinery.

6224. Tools.

6225. Investments for general use.

6226. Furniture.

6227. Equipment for information processing.

6228. Transport elements.

6229. Other tangible fixed assets.

623. Services of independent professionals.

624. Transport.

625. Insurance premiums.

626. Banking and similar services.

627. Advertising, propaganda and public relations.

628. Supplies.

6280. Electrical energy.

6281. Water.

6282. Gas.

6283. Fuels.

6288. Coin minting costs.

6289. Other supplies.

629. Communications and other services.

6290. Non-inventorable ordinary office material.

6291. Press, magazines, books and other publications.

6292. Cleaning and grooming.

6293. Security.

6294. Diets.

6295. Locomotion.

6296. Transfers.

6297. Telephone communications.

6298. Other communications.

6299. Other services.

63. Tributes.

630. Tributes of local character.

631. Tributes of an autonomous nature.

64. EXPENDITURE ON STAFF AND SOCIAL BENEFITS.

640. Wages and salaries.

641. Compensation.

642. Social contributions from the employer.

644. Other social expenditure.

6440. Training and further training of staff.

6441. Social action.

6442. Insurance.

6449. Others.

645. Social benefits.

65. TRANSFERS AND GRANTS.

650. Current transfers.

651. Current subsidies.

655. Capital transfers.

656. Capital grants.

66. FINANCIAL EXPENSES.

661. Bond and bond interest.

6610. Interest on bonds and bonds in national currency.

6611. Interest on bonds and bonds in foreign currency.

662. Interest on long-term debts.

6620. Interest on long-term debt in national currency.

6621. Interest on long-term foreign currency debts.

663. Interest on short-term debts.

6630. Interest on short-term debts in national currency.

6631. Interest on short-term debt in foreign currency.

666. Losses in marketable securities.

667. Credit losses.

668. Negative differences of change.

669. Other financial expenses.

6690. Expenditure on formalisation in national currency.

6691. Expenditure on formalisation in foreign currency.

6699. Other financial expenses.

67. LOSSES ARISING FROM FIXED ASSETS, OTHER LOSS OF CURRENT MANAGEMENT AND EXCEPTIONAL EXPENDITURE.

670. Losses arising from intangible fixed assets.

671. Losses from tangible fixed assets.

674. Losses from borrowing operations.

675. Bad credit losses.

676. Other current management losses.

678. Extraordinary expenses.

679. Expenditure and losses of previous years.

6790. Loss due to the modification of closed budget obligations.

6791. Loss from modification of closed budget rights.

6799. Other expenses and losses from previous years.

68. ENDOWMENTS FOR REDEMPTIONS.

681. Depreciation of intangible fixed assets.

682. Depreciation of tangible fixed assets.

69. ALLOCATIONS TO THE PROVISIONS.

694. Provision for the provision for insolvencies.

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

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

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

GROUP 7

Revenue by nature

72. DIRECT TAXES AND SOCIAL CONTRIBUTIONS.

720. Tax on the Income of the Physical Persons.

721. Corporation tax.

722. Tax on Successions and Donations.

723. Tax on the Heritage.

728. Other taxes.

729. Social contributions.

73. INDIRECT TAXES.

730. Tax on Heritage Transmissions and Documented Legal Acts.

731. Value Added Tax.

7310. Value added tax.

7311. General indirect tax.

732. Special taxes.

734. Taxes on foreign traffic.

739. Other taxes.

74. FEES, PUBLIC PRICES AND SPECIAL CONTRIBUTIONS.

740. Fees for the provision of services or activities.

741. Public prices for the provision of services or activities.

742. Public prices for private use or special use of the public domain.

743. Tax rates.

744. Special contributions.

75. TRANSFERS AND GRANTS.

750. Current transfers.

751. Current subsidies.

755. Capital transfers.

756. Capital grants.

76. FINANCIAL INCOME.

760. Income from equity participations.

761. Income from fixed income securities.

762. Revenue from long-term loans.

763. Short-term credit income.

766. Benefits in marketable securities.

768. Positive differences of change.

769. Other financial income.

7690. Of deposits.

7691. Differences in financial exchange operations.

7692. Positive emission premiums.

7693. Interests of financial exchange operations.

7699. Other financial income.

77. EARNINGS FROM FIXED ASSETS, OTHER REVENUE FROM CURRENT MANAGEMENT AND EXCEPTIONAL INCOME.

770. Benefits from intangible immobilisate.

771. Profits from tangible fixed assets.

773. Reintegros.

774. Profits from borrowing operations.

775. Revenue from leases.

776. Miscellaneous services revenue.

777. Other income.

778. Extraordinary income.

779. Income and benefits from previous years.

7790. Benefit from the modification of obligations on closed budgets.

7791. Benefit from the modification of the rights of closed budgets.

7799. Other income and benefits from previous years.

78. JOBS PERFORMED FOR THE ENTITY.

780. Work carried out for investments intended for general use.

781. Work carried out for intangible fixed assets.

782. Work carried out for the fixed assets.

783. Work done for managed investments.

787. Incorporation into the asset of debt formalization expenses.

79. EXCESS AND APPLICATION OF PROVISIONS.

794. Provision for applied insolvencies.

796. Excess provision for long-term marketable securities.

798. Excess provision for marketable securities in the short term.

799. Excess provision for short-term credit insolvencies.

GROUP 0

Budget Control Accounts

00. BUDGET CONTROL, CURRENT YEAR.

000. Budget for the current financial year.

001. Budget of expenditure: Initial appropriations.

002. Spending budgets: Credit changes.

0020. Extraordinary appropriations.

0021. Credit supplements.

0022. Credit extensions.

0023. Credit transfers.

0024. Additions of credit holdovers.

0025. Credits generated by income.

0027. Adjustments for budgetary extension.

0028. Casualties for cancellation and rectification.

0029. Redistribution of appropriations.

003. Budget for expenditure: Final appropriations.

0030. Appropriations available.

0031. Credits withheld to spend.

0032. Credits withheld for transfers.

0033. Credits retained to deconcentrate.

0034. Credits retained to concentrate.

0038. Defused credits.

0039. Appropriations not available.

004. Budget of expenditure: Authorised expenditure.

005. Budget of expenditure: Expenditure committed.

006. Revenue Budget: Initial checks.

007. Revenue Budget: Modification of forecasts.

008. Revenue Budget: Final revisions.

03. TREASURY ADVANCES.

030. Treasury advances granted (Article 65 of the TRLGP).

031. Advance appropriations (Article 65 of the TRLGP).

034. Authorised expenditure (Article 65 of the TRLGP).

035. Committed expenditure (Article 65 of the TRLGP).

ANNEX II

Correspondence Table, Balance Accounts at December 31, 1994, and January 1, 1995

Literal/Account ' 95/Literal

100/Heritage/100/Heritage.

101/Heritage in subscription/101/Heritage received in subscription.

102/Central accounting officer/102/Central accounting officer.

103/Heritage in cession/103/Patrimony received in cession.

107/Heritage attached/107/Heritage given in subscription.

108/Ceded Heritage/108/Heritage delivered on assignment.

109/Heritage delivered to general use/109/Heritage delivered to general use.

1110/Plusvalia for asset revaluation. Regularisation value precious metals of the treasury/-/Note 11.

112/Metal Currency Regularization on 1 January 1982/-/Note 11.

120/Metal Currency Applied to Budget/160/Metal Currency applied to budget.

121/Metal currency issued entered in treasury pending to be applied to budget/161/Metal currency issued entered in treasury pending to be applied on budget.

122/Pending Metal Currency Income Current Account Account/162/Metal Currency Pending Income in the Treasury Current Account.

130/Results Pending Application/121/Negative Results of Previous Exercises.

140/Capital Grants Received from the State//Note 1.

141/Capital Grants received from Administrative Autonomous Bodies/-/Note 1.

142/Capital Grants received from Commercial, Industrial and Financial Autonomous Bodies/-/Note 1.

143/Capital Grants Received from Social Security/-/Note 1.

144/Capital grants received from territorial entities/-/Note 1.

145/Capital grants received from other public entities/-/Note 1.

146/Capital Grants received from public companies/-/Note 1.

147/Capital Grants received from private companies/-/Note 1.

148/Capital grants received from families and non-profit institutions/-/Note 1.

149/Capital Grants Received From Outside/-/Note 1.

1500/Internal perpetual debt/1500/Obligations and Bonds.

1508/Internal perpetual debt to be applied to budget/1508/Obligations and Bonds to be applied on a budget.

151/Foreign perpetual debt/1500/Obligations and Bonds.

1520/Obligations and Bonds in the medium and long term. State debt/1500/Obligations and Bonds.

1522/Obligations and Bonds in the medium and long term. Cedulas for investments/1500/Obligations and Bonds.

1523/Obligations and Bonds in the medium and long term. Debts assumed by the State/1501/Obligations and Bonds assumed.

1524/Obligations and Bonds in the medium and long term. Monetary Policy Treasury Bonds and Pagars/-/Note 11.

1528/Obligations and Bonds in the medium and long term. Debt of the State to be applied to budget/1508/Obligations and Bonds to be applied to the budget.

1529/Obligations and Bonds in the medium and long term. Other special debts/-/Note 11.

1600/Medium and Long Term Loans of the State/-/Note 11.

1601/Medium and long-term loans of the Banco de España/1700/Long term debt with credit institutions.

1602/Medium and long term loans of public credit institutions/1700/Long-term debt securities with credit institutions.

1610/Short-Term Loans of the State/-/Note 11.

1611/Short-term loans of the Banco de España/5200/Short-term debt with credit institutions.

1612/Short-term loans of public credit institutions/5200/Short-term debt with credit institutions.

162/Loans assumed by the State in the medium and long term/1701/Deures assumed in the long term with credit institutions. Note 2.

163/Loans assumed by the State in the short term/5201/Deures assumed in the short term with credit institutions. Note 2.

164/Immobilized Providers/173/Long Term Immobilized Providers.

170/Medium and long-term domestic/1700/Long term loans with credit institutions.

171/Medium and long term loans from abroad/1780/Long term debt for loans received and other foreign currency concepts. Note 3.

172/Medium-and long-term loans taken from the hinterland/1701/Deudas assumed in the long term with credit institutions.

173/Medium and long term loans assumed from abroad/1781/Long-term assumed loans for loans received and other concepts in foreign currency.

174/Immobilized Providers/173/Long Term Immobilized Providers.

180/Half-and long-term bonds/1809/Fixed-term bonds. Other sureties.

1850/Deposits in the medium and long term. Leases of Leases/1800/Fiances received in the long term. Lease bonds.

1851/Medium-and long-term deposits. Advances sales of real estate/1850/Deposits received in the long term. Advances in Real Estate Sales.

197/State Debt by Conversion Pending to Deliver/197/State Debt by Conversion Pending to Deliver.

2000/Land and natural goods CIMA/2200/Terrain and natural goods CIMA.

2002/Land and natural goods managed by DGV. /2202/Land and natural goods managed by DGV.

2003/Land and natural goods on the outside/2203/Land and natural goods abroad.

2008/Terrain and natural goods no CIMA/2208/Terrain and non-CIMA natural goods.

2009/Land and natural goods. Other/2209/Terrain and natural goods. Others.

2020/Buildings and other buildings. CIMA/2210/CIMA Constructions.

2022/Buildings and other buildings managed by DGV/2212/DGV-managed Constructions.

2023/Buildings and other buildings on the exterior/2213/Constructions abroad.

2028/Buildings and other constructions not CIMA/2218/Constructions. Not CIMA.

2029/Buildings and other constructions. Other/2219/Constructions. Others.

203/Machinery, facilities and tools/222/Technical installations. Note 4.

204/Transport Items/228/Transport Items.

205/Furniture and Enseres/226/Furniture.

206/Equipment for information processes/227/Equipment for information processes.

2070/Precious Metals. Gold in bullion deposited in Banco de España/2295/Other tangible fixed assets. Precious metals. Note 5.

2071/Precious Metals. Gold in bullion deposited in other financial institutions/2295/Other tangible fixed assets. Precious metals. Note 5.

2072/Precious Metals. Gold in coins deposited in the Banco de España/2295/Other tangible fixed assets. Precious metals. Note 5.

2073/Precious Metals. Gold in coins deposited in other financial institutions/2295/Other tangible fixed assets. Precious metals. Note 5.

2074/Precious Metals. Silver in bullion deposited in the Banco de España/2295/Other tangible fixed assets. Precious metals. Note 5.

2075/Precious Metals. Silver in bullion deposited in other financial institutions/2295/Other tangible fixed assets. Precious metals. Note 5.

2076/Precious Metals. Silver in coins deposited in Banco de España/2295/Other tangible fixed assets. Precious metals. Note 5.

2080/Other tangible fixed assets. Goods in the state of sale/2290/Other tangible fixed assets. Goods in the state of sale.

2081/Other tangible fixed assets/2299/Other tangible fixed assets.

2089/Other tangible fixed assets. Tangible fixed assets for operations in the course of acquisition/2298/Other tangible fixed assets. Tangible fixed assets for ongoing acquisition operations.

209/Complex specialised installations/222/Technical installations.

210/Administrative Concessions/219/Other intangible fixed assets.

211/Industrial Property/212/Industrial Property.

212/Trade Fund/219/Other intangible fixed assets.

213/Transfer rights/219/Other intangible fixed assets.

215/Intellectual Property/216/Intellectual Property.

2181/Other intangible fixed assets/219/Other intangible fixed assets.

220/Terrain and natural goods/200/Land and natural goods.

221/Infrastructures and goods for general use/201/Infrastructures and goods for general use.

228/Historical Heritage/208/Historical, artistic and cultural heritage.

229/Immobilized material to be classified/2291/Other tangible fixed assets. Fixed equipment and equipment.

230/Military investments in infrastructure and other goods/205/Military investments in infrastructure and other goods.

231/Military investments associated with the operation of the services/225/Military investments associated with the operation of the services.

232/Military expenditure on intangible investments/218/Military investments of immaterial character.

250/Shares with official listing/2501/Permanent financial investments in capital state corporations (art. 6.1.a) TRLGP).

251/Shares without official listing/2501/Permanent financial investments in capital state corporations (art. 6.1.a) TRLGP).

252/Financial immobilized by ongoing operations. /258/Financial fixed assets for ongoing operations.

253/Obligations, Bonds and other fixed income investments/-/Note 11.

2540/Medium and long term loans to the public sector. Al Estado/-/Nota 11.

2541/Medium and long-term loans to the public sector. To Administrative Autonomous Bodies/2520/Long-term credits. State autonomous bodies (Art. 4 TRLGP).

2542/Medium-and long-term loans to the public sector. To Industrial and Financial Commercial Autonomous Bodies/2520/Long-term Credits. State autonomous bodies (Art. 4 TRLGP).

2543/Medium-and long-term loans to the public sector. To Social Security/2524/Long-term credits. Social Security.

2544/Medium-and long-term loans to the public sector. To territorial entities/2525/Long-term credits. Territorial authorities.

2545/Medium-and long-term loans to the public sector. To other public entities/2523/Long-term credits. Public entities (art. 6.5 TRLGP).

2546/Medium and long term loans to the public sector. To public companies/2521/Long-term credits. Commercial State Companies (Art. 6.1.a) TRLGP). Note 6.

2550/Short-term loans to the public sector. Al Estado/-/Nota 11.

2551/Short-term loans to the public sector. To Administrative Autonomous Bodies/5420/Short-term credits. State autonomous bodies (Art. 4 TRLGP).

2552/Short-term loans to the public sector. To Industrial and Financial Commercial Autonomous Bodies/5420/Short-term credits. State autonomous bodies (Art. 4 TRLGP).

2553/Short-term loans to the public sector. To Social Security/5424/Short-term credits. Social Security.

2554/Short-term loans to the public sector. A entes territoriales/5425/Credits in the short term. Territorial authorities.

2555/Short-term loans to the public sector. To other public entities/5423/Short-term credits. Public entities (art. 6.5 TRLGP).

2556/Short-term loans to the public sector. To public companies/5421/Short-term credits. Commercial State Companies (Art. 6.1.a) TRLGP). Note 6.

2560/Institute of Official Credit. ICO by endowments/-/Note 11.

2561/Official Credit Institute. ICO by Interest/-/Note 11.

2562/Institute of Official Credit. Ordinary loan to the ICO/2542/Institute of Official Credit. Ordinary loan to the ICO.

2563/Institute of Official Credit. Special loans to the ICO/2543/Institute of Official Credit. Special loans to the ICO.

2564/Official Credit Institute. Official Development Assistance Fund/2544/Institute of Official Credit. Fund for official development assistance.

2565/Official Credit Institute. Loans by cedulars for investments/-/Note 11.

2566/Official Credit Institute. State contribution to the ICO's estate/2546/Institute of Official Credit. State contribution to the ICO's estate.

257/Appropriations for the disposal of fixed assets/253/Long-term credit for the disposal of fixed assets.

258/Accounting Offices/240/Decentralised Accounting Offices.

259/Downings outstanding on shares and equity/259/Deposits outstanding on shares.

260/Shares with official listing/2506/Permanent financial investments in capital. Private companies.

261/Shares without official listing/2506/Permanent financial investments in capital. Private companies.

262/Participations in International Organizations/2509/Permanent Financial Investments in Capital. International bodies.

2641/Medium and long term loans financial exchange. Cancellation by Integros/2551/Financial Exchange Operations. Long-term loans. Cancellation by integration.

2642/Medium-and long-term loans financial exchange. Cancellation by Differences/2552/Financial Exchange Operations. Long-term loans. Cancellation by differences.

2647/Medium-and long-term loans to private companies/2526/Long-term credits. Private companies.

2648/Medium and long-term loans to families and non-profit institutions/2527/Long-term credits. Families and non-profit institutions.

2649/Medium and long term loans to the outside/2528/Long-term credits. Exterior.

265/Credits for the disposal of fixed assets/253/Long-term credits for the disposal of fixed assets.

269/Downings outstanding on shares/259/Decemboli on shares.

270/Half-and long-term bonds/260/Fixed long-term bonds.

275/Medium and Long Term Deposit/265/Deposits constituted in the long term.

280/depreciable expenses/-/Note 11.

2810/Contributions State for assumed internal debts/-/Note 7.

2811/Contributions Status for foreign assumed debts/-/Note 7.

290/Accumulated amortization of the tangible fixed assets/282/Cumulative amortization of the fixed assets.

292/Accumulated amortization of intangible fixed assets/281/Cumulative amortization of intangible fixed assets.

293/Provision for extraordinary works and repairs/-/Note 11.

294/Provision for Land Depreciation/-/Note 11.

295/Provision depreciation permanent financial investments/297/Provision for depreciation of marketable securities in the long term.

296/Provision for insolvencies/298/Provision for long-term credit insolvencies.

300/Mercers "A"/-/Note 11.

301/Mercaderies "B"/-/Note 11.

310/Products "A"/-/Note 11.

311/Products "B"/-/Note 11.

320/Products "A"/-/Note 11.

321/Products "B"/-/Note 11.

330/Subproducts "A"/-/Note 11.

331/Subproducts "B"/-/Note 11.

335/Waste "A"/-/Note 11.

336/Waste "B"/-/Note 11.

340/Products "A"/-/Note 11.

341/Products "B"/-/Note 11.

345/Jobs "A"/-/Note 11.

346/Jobs "B"/-/Note 11.

350/Raw materials "A"/-/Note 11.

351/Raw materials "B"/-/Note 11.

355/Auxiliary materials "A"/-/Note 11.

356/Auxiliary materials "B"/-/Note 11.

360/Items "A"/-/Note 11.

361/Items "B"/-/Note 11.

365/Sets "A"/-/Note 11.

366/Sets "B"/-/Note 11.

370/Fuels and lubricants/-/Note 11.

371/Miscellaneous Materials/-/Note 11.

372/Repstands/-/Note 11.

380/Packaging "A"/-/Note 11.

381/Packaging "B"/-/Note 11.

385/Envases "A"/-/Note 11.

386/Envases "B"/-/Note 11.

390/Of Goods/-/Note 11.

391/Of finished products/-/Note 11.

392/Of semi-finished products/-/Note 11.

394/Products in Progress/-/Note 11.

395/Raw materials and auxiliaries/-/Standard number 15 of the Resolution.

396/Of embeddable elements and assemblies/-/Note 11.

397/Of Material for Consumption and Reorder/-/Note 11.

398/Packaging and Packaging/-/Note 11.

4000/Creditors for recognised obligations, current year/4010/Creditors for recognised obligations. Budgets for closed expenses.

4001/Payment proposals in processing. Current year/4011/Payment proposals for processing. Budgets for closed expenses.

4010/Creditors for recognised obligations. Closed Budgets/4010/Creditors for recognised obligations. Budgets for closed expenses.

4011/Payment proposals in processing. Closed Budgets/4011/Payment proposals for processing. Budgets for closed expenses.

4030/Creditors for recognised obligations. Cash advances (Article 65 TRLGP)/4120/Creditors for recognised obligations. Treasury advances (article 65 TRLGP).

4031/Payment proposals in processing. Cash advances (Article 65 TRLGP)/4121/Payment proposals for processing. Treasury advances (article 65 TRLGP).

409/Creditors outstanding invoices to receive or formalize/411/Creditors for the purposes of budgetary expenditure.

410/Creditors by ordered payments. Current year/4012/Creditors for ordered payments. Budgets for closed expenses.

411/Creditors for ordered payments. Closed Budgets/4012/Creditors for ordered payments. Budgets for closed expenses.

413/Creditors for ordered payments. Treasury advances (article 65 TRLGP)/4122/Creditors for ordered payments. Treasury advances (article 65 TRLGP).

420/Creditors for return of income/408/Creditors for return of income.

421/Creditors for return of income from resources of other entities/457/Creditors for return of income from resources of other entities.

4300/Debtors for recognized rights. Current financial year of prior contract settlements/431/Debtors for recognised rights. Revenue budgets closed.

431/Debtors for recognized rights. Closed Budgets/431/Debtors for recognised rights. Revenue budgets closed.

4600/Debtors for recognized rights of resources of other public entities. Direct income/4500/Debtors for recognized rights of resources of other public entities. From previous contract, direct income.

4603/Debtors for recognized rights of resources of other public entities. Of prior contracted liquidations. Receipt/4503/Debtors for recognized rights of resources of other public entities. Of prior contracted settlements, income per receipt.

4621/Local Entes, Rights to Charge, Direct Attribution/4521/Local Entes, Rights to Charge, Direct Attribution.

4622/Local Entes, Rights to Charge, Objective Attribution/4522/Local Entes, Rights to Charge, Objective Attribution.

4623/Institutional Entes, receivables, Direct Attribution/4523/Institutional Entes, receivables, Direct Attribution.

4624/Public Entes for Rights to Charge Pending Application/4524/Public Entes, for rights to charge pending application.

4631/Local Entes, Income Pending to Liquidate, Direct Attribution/4531/Local Entes, Income Pending to Liquidate, Direct Attribution.

4632/Local Entes, Income Pending to Liquidate, Objective Attribution/4532/Local Entes, Income Pending to Liquidate, Objective Attribution.

4633/Institutional Entes, Income Pending to Liquidate, Direct Attribution/4533/Institutional Entes, Income Pending to Liquidate, Direct Attribution.

4634/Public Entes, Income Pending to Liquidate, Application Pending/4534/Public Entes, Income Pending to Liquidate, Application Pending.

4651/Local Entes for Return of Income Pending Payment, Direct Attribution/4551/Local Entes, for Return of Income Pending Payment, Direct Attribution.

4652/Local Entes for Return of Income Pending Payment, Objective Attribution/4552/Local Entes, for Return of Income Pending Payment, Objective Attribution.

4653/Institutional Entes for Return of Income Pending Payment, Direct Attribution/4553/Institutional Entes, for Return of Income Pending Payment, Direct Attribution.

4654/Public Entes for Payback of Pending Payment Pending Application/4554/Public Entes, for return of outstanding payment, pending application.

4660/Public Entes, Cash Current Account: Aycement/ 4560/Public Entes, Cash Current Account. Town halls.

4661/Public Entes, Cash Current Account: Diputations/4561/Public Entes, Cash Current Account. Deputations.

4662/Public Entes, Cash Current Account: Commonwealth Channels Taibilla/4562/Public Entes, Cash Current Account. Taibilla's Mancomo Canales.

4663/Public Entes, Cash Current Account: Social Security/4563/Public Entes, Cash Current Account. Social Security.

4664/Public Entes, Cash Current Account: Local Corporations/4564/Public Entes, Cash Current Account. Local Corporations.

4669/Public Entes, Cash Current Account: Real Estate Decree 1079/1986/4569/Public Entes, Cash Current Account. Royal Decree 1079/1986.

475/Public finances, creditor by tax concepts/-/Note 11.

477/Social Security, creditor/4760/Social forecasting bodies, creditors. Social Security.

480/Advance Payments/480/Prev.

481/Deferred Payments/-/Note 11.

485/Early Cobros/485/Early Revenue.

486/Cobros deferred/-/Note 11.

492/For Responsibilities/-/Note 11.

500/Short-Term Treasury Notes and Notes/5000/Short-Term Obligations and Bonds.

5010/Treasury Notes and Notes of Monetary Policy in the short term. Monetary Policy Treasury Bonds and Pagars/5000/Obligations and short-term bonds.

5011/Short-term Monetary Policy Treasury Notes and Notes. Monetary Policy Treasury Letters/5002/Obligations and Short-Term Bonds. Letters from the Treasury.

5020/Short term loans from the interior. Public entities/5200/Short-term debt securities with credit institutions.

503/Short-term loans from abroad/5080/Borrowing and other short term similar issues in foreign currency.

504/Short-term loans assumed from home/5201/Short-term assumed debt with credit institutions.

505/Short-Term Loans assumed from abroad/5281/Short-term assumed loans for loans received and other concepts in foreign currency.

506/Foreign Gradual Provision Credits/5280/Short-Term Deures for Loans Received and Other Concepts in Foreign Currency.

5100/Deposits received. General Deposit Box/561/Deposits received in the short term.

5101/Deposits received. Of autonomous bodies/561/Deposits received in the short term.

5102/Deposits Received. Of public entities/561/Deposits received in the short term.

5107/Deposits received. From other private companies/561/Deposits received in the short term.

5108/Deposits received. From individuals/561/Deposits received in the short term.

5109/Deposits received. Affectation/561/Deposits funds received in the short term.

5118/Anticipates and loans received. From individuals/561/Deposits received in the short term.

5120/Social Welfare Entities of the officials. Mutuality of Finance Officials/4769/Social Welfare Agencies, creditors. Other creditors ' social security institutions.

5121/Social Welfare Entities of the officials. School of Orphans of Finance/4769/Social Welfare Agencies, creditors. Other creditors ' social security institutions.

5122/Social Welfare Entities of the officials. MUFACE. Passive classes/4761/Social forecasting bodies, creditors. MUFACE.

5123/Social Welfare Entities of the officials. MUFACE/4761/Social forecasting bodies, creditors. MUFACE.

5124/Social Welfare Entities of the officials. ISFAS. Passive classes/4763/Social forecasting bodies, creditors. ISFAS.

5125/Social Welfare Entities of the officials. ISFAS/4763/Social forecasting bodies, creditors ISFAS.

5126/Social Welfare Entities of the officials. Mutual Beneficial Keepers of Finance/4769/Social Welfare Agencies, creditors. Other creditors ' social security institutions.

5127/Social Welfare Entities of the officials. ISFAS: INEM/4763/Social forecasting bodies, creditors. ISFAS.

5130/Entes public creditors for the collection of resources. Creditor bodies for parafiscal charges and levies/-/Note 11.

5133/Entes public creditors for the collection of resources. Social Security/-/Note 11.

5143/Creditors for treasury services. Customs Surveillance Service/-/Note 11.

5144/Creditors for treasury services. Superior Sports Board/-/Note 11.

5145/Creditors for treasury services. Institute Public Promotion of Housing/-/Note 11.

515/Territorial Authorities Fund/4199/Other non-budgetary creditors.

5160/Creditors for Public Debt Obligations. For amortization Public debt outstanding to be applied to budget/4190/Other non-budgetary creditors. Creditors for amortization of Public Debt pending implementation of budget.

5161/Creditors for Public Debt Obligations. For interest accrued public debt outstanding to be applied to budget/4191/Other non-budgetary creditors. For interest on outstanding Public Debt outstanding from application to budget.

5162/Creditors for Obligations of Public Debt. By conversion of Public Debt/4192/Other non-budgetary creditors. For conversion of Public Debt.

5163/Creditors for Obligations of Public Debt. By interest of Pagares/4193/Other non-budgetary creditors. For the interest of Short-Term Obligations and Bonds.

5168/Creditors for Public Debt Obligations. By Public Debt Reintegration/4198/Other non-budgetary creditors. For reintegrating of Public Debt.

5170/Creditors by Obligations of Cedulas. By amortized Cedulas/-/Note 11.

5171/Creditors by Obligations of Cedulas. By overdue interest of Cedulas/-/Note 11.

518/EEC Funds/4199/Other non-budgetary creditors.

519/Other non-budgetary creditors/4199/Other non-budgetary creditors.

520/Short-Term Fiances/560/Bails received in the short term.

525/Short-Term Deposits/561/Deposits received in the short term.

530/Public Funds/-/Note 11.

531/Other Fixed Income Securities/-/Note 11.

5347/Loans granted in the short term. To private companies/5426/Short term credits. Private companies.

5348/Loans granted in the short term. To non-profit families and institutions/5427/Short-term credits. Families and non-profit institutions.

5349/Loans granted in the short term. Outside/5428/Short-term credits. Exterior.

540/Short-Term Fiances/565/Short-term securities.

545/Short-term deposits/566/Short-term deposits.

550/Deliveries running operations/5550/Deliveries running operations.

5510/Banco de España Anticipos de España de formformación. Public Debt Payments/5591/Other items pending application. Advances to the financial service of the Debt.

5511/Banco de España to be formalized. External payments to be applied: Interest on loans and other expenses/5592/Other items outstanding. External payments to be applied: Interest on loans and other expenses.

5512/Banco de Espana to be formalized. External payments to be applied: Amortisation of loans/5593/Other outstanding items of application. External payments to be applied: Depreciation of loans.

5513/Banco de España to be formalized. External payments to be applied: From ministerial departments/5594/Other items to be applied. External payments to be applied: Ministerial departments.

5514/Bank of Spain Anticipates pending formalisation. External payments to be applied: Changes in toll motorway obligations/5595/Other outstanding items of application. External payments to be applied: Exchange differences toll motorway obligations.

5519/Banco de España to be formalized. Payments to the outside pending application account/5596/Other items to be applied. Payments to the outside pending application account provisional.

5520/Revenue in restricted current accounts. From collectors/5598/Other items pending application. Income on checking accounts of collectors and fees.

5521/Revenue in restricted current accounts. Parafiscal charges and levies/5598/Other items pending application. Revenue in current accounts of collections and fees.

5530/Creditors for firm payments and to justify//Note 8.

5531/Creditors for endowments to the financial service of the Debt/5590/Other outstanding items of application. Endowments to the financial service of the Debt.

5540/Revenue to be applied. From future budgets/-/Note 11.

5541/Revenue to be applied. From collaborating entities: Prior Contracted/5541/Cobros to be applied. Of collaborating entities, contracted prior.

5542/Revenue to be applied. From collaborating entities: Autoliquidations/5542/Cobros to be applied. Of collaborating entities, autoliquidations.

5543/Revenue to be applied. Income at Banco de España pending application/5543/Cobros to be applied. Collections in Banco de España pending application.

5544/Revenue to be applied. De Administraciones de Hacienda/-/Nota 11.

5545/Revenue to be applied. Parafiscal charges and levies/5545/Cobros to be applied. Parafiscal charges and levies.

5546/Revenue to be applied. In-case receipts pending application/5546/Cobros to be applied. In-box charges pending application.

5547/Revenue to be applied. Income on current account restricted Royal Decree 2659/1985/5547/Cobros to be applied. Current account fees restricted, Royal Decree 2659/1985.

5549/Revenue to be applied. Other Income Pending Application/5549/Cobros to be applied. Other charges pending application.

5553/Other items pending application. Coin minting costs outstanding application/-/Note 11.

5554/Other items pending application. Collection charges metallic coin pending application/5554/Payments pending application. Collection costs metallic coin to be applied.

5556/Other items pending application. Difference Issue External public debt pending application/5556/Payments pending application. Difference emission External public debt to be applied.

5557/Other items pending application. Difference Financial exchange transactions pending application/5557/Payments pending application. Difference financial exchange operations to be applied.

5559/Other outstanding items of application/5599/Other items pending application.

556/General Deposit Box. Other transactions/5597/General Deposit Box. Other operations.

5570/Operations en route. Payment Proposals/5561/Proposed payment proposals. Budgets closed. Note 10.

5571/Operations en route. Payment Orders/5571/Issued Payment Orders. Budgets closed. Note 10.

5572/Operations en route. Orders for recovery/5530/Orders for recovery of assets and investments intended for general use. Note 10.

5573/Operations en route. Cash Remittance/5782/Cash Remittance Remitted.

5574/Operations en route. Virtual transfers General cash deposits Deposits/5510/Transactions made on behalf of other branches of the General Deposit Box.

5511/Operations made on behalf of other offices. Central Deposit Box. Note 9.

5575/Operations en route. Revenue and payments between offices/5514/Operations made on behalf of other offices. Income and payments on behalf of other offices.

5576/Operations en route. Centralised funds in DGT and PF/5512/Operations made on behalf of other offices. Virtual transfers to the DGTPF.

5577/Operations en route. Between managers and DGT and PF/5516/Operations made on behalf of other offices. Operations managed by the DGTPF.

5578/Operations en route by acquisitions of immobilized/5513/Operations made on behalf of other offices. Purchase of goods made on behalf of other offices. Note 10.

5579/Operations en route by disposal of immobilized gest. Managers/5518/Operations performed on behalf of other offices. Disposal operations, on behalf of the accounting officer.

558/Budgetary expenses incurred pending application/-/Note 11.

5590/Budget revenue made pending application. Sale of precious metals/-/Note 11.

5599/Other budget revenue made pending application/-/Note 11.

560/Deposits constituted/566/dressings constituted in the short term.

5610/Anticipates and loans granted. Advances to individuals/-/Note 11.

5611/Anticipates and loans granted. For public entities/4499/Other non-budgetary debtors.

5612/Anticipates and loans granted. For territorial entities/4499/Other non-budgetary debtors.

5613/Anticipates and loans granted. Advances to pay boxes/575/Banks and credit institutions. Payment restricted accounts.

5614/Anticipates and loans granted. Advances to Autonomous Bodies/4499/Other non-budgetary debtors.

5616/Anticipates and loans granted. FORPPA/4499/Other non-budgetary debtors.

5617/Anticipates and loans granted. EAGGF Guarantee/4499/Other non-budgetary debtors.

5618/Anticipates and loans granted. Advances to the EEC/4499/Other non-budgetary debtors.

5619/Anticipates and loans granted. Outside//Note 11.

562/Unpaid heels/heels/-/Note 11.

563/Financial institutions, services Royal Decree 2659/1985/442/Debtors for collection service.

5660/Debtors for Reintegration. By Reintegration of Public Debt/4490/Other non-budgetary debtors. Reintegros de Debt Pública.

569/Other non-budgetary debtors/4499/Other non-budgetary debtors.

5700/Caja. From the Treasury/5700/Caja. From the Treasury.

5701/Caja. From the General Deposit Box/5701/Caja. From the General Deposit Box.

5710/Banco de España account current account. Banco de España (Banco de España) account current Treasury/5710/Banks and credit institutions. Operational accounts. Banco de España. Current account. Public Treasure.

5711/Banco de España account current account. Banco de España account current Caja General de Deposits/5711/Banks and credit institutions. Operational accounts. Banco de España. Current account. General Deposit Box.

5721/Banco de España. Other accounts. Financial service of the Debt. Endowments/5721/Banks and credit institutions. Other accounts. Financial service of the Debt. Envelopes.

5722/Banco de España. Other accounts. Currency account. Cash in cash/5722/Banks and credit institutions. Other accounts. Cash coin account.

5723/Banco de España. Other accounts. Collection restricted accounts/5730/Banks and credit institutions. Collection restricted accounts.

5724/Banco de España. Other accounts. Tax and levy restricted accounts/5731/Banks and credit institutions. Tax and levy restricted accounts.

5725/Banco de España. Other accounts. Payments accounts in firm and to justify/-/Note 8.

5726/Banco de España. Other accounts. Account outstanding metal currency/5726/Banks and credit institutions. Other accounts. Account for metallic currency pending entry.

5727/Banco de España. Other accounts. Financial service account of the Debt. Advances/5727/Banks and credit institutions. Other accounts. Financial service of the Debt. Advances.

5728/Banco de España. Other accounts. Foreign Operations Account/5728/Banks and credit institutions. Other accounts. Account of operations with the outside.

5729/Banco de España. Other accounts. Metallic coin account collection/5729/Banks and credit institutions. Other accounts. Metal coin account collected.

5735/Other banks and credit institutions. Payment account on firm and to justify/-/Note 11.

5745/Other banks and credit institutions. Payments accounts in firm and to justify. Other Banks/-/Note 11.

579/Treasury Public/-/Note 11.

5880/Internal Treasury Movements/5780/Internal Treasury Movements.

5889/Other internal movements of Treasury/5789/Other internal movements of Treasury.

59/Provisions/-/Note 11.

0100/Later exercise expense budget. Year 1/-/Note 11.

0101/Later exercise expense budget. Year 2/-/Note 11.

0102/Later exercise expense budget. Year 3/-/Note 11.

0103/Later exercise expense budget. Year 4/-/Note 11.

0104/Later exercise expense budget. Year 5/-/Note 11.

0105/Later exercise expense budget. Year 6/-/Note 11.

106/Later exercise expense budget. Year 7/-/Note 11.

0107/Later exercise expense budget. Year 8/-/Note 11.

0108/Later exercise expense budget. Year 9/-/Note 11.

0109/Budget of subsequent financial years. Year 10/-/Note 11.

0110/Hold of post-exercise credits. Year 1/-/Note 11.

0111/Hold of post-exercise credits. Year 2/-/Note 11.

0112/Hold of post-exercise credits. Year 3/-/Note 11.

0113/Hold of post-exercise credits. Year 4/-/Note 11.

0114/Hold of post-exercise credits. Year 5/-/Note 11.

0115/Hold of post-exercise credits. Year 6/-/Note 11.

0116/Post-exercise credit retention. Year 7/-/Note 11.

0117/Hold of post-exercise credits. Year 8/-/Note 11.

0118/Hold of post-exercise credits. Year 9/-/Note 11.

0119/Hold of post-exercise credits. Year 10/-/Note 11.

0130/Subsequent exercise expense entitlements. Year 1/-/Note 11.

0131/Subsequent Exercise Expense Authorizations Year 2/-/Note 11.

0132/Subsequent exercise expense entitlements. Year 3/-/Note 11.

0133/Subsequent exercise expense entitlements. Year 4/-/Note 11.

0134/Subsequent exercise expense entitlements. Year 5/-/Note 11.

0135/Subsequent exercise expense entitlements. Year 6/-/Note 11.

0136/Subsequent exercise expense entitlements. Year 7/-/Note 11.

0137/Subsequent exercise expense entitlements. Year 8/-/Note 11.

0138/Subsequent exercise expense entitlements. Year 9/-/Note 11.

0139/Subsequent exercise expense entitlements. Year 10/-/Note 11.

0140/Committed expenses for subsequent years. Year 1/-/Note 11.

0141/Committed expenses for subsequent years. Year 2/-/Note 11.

0142/Committed expenses for subsequent years. Year 3/-/Note 11.

0143/Committed expenses for subsequent years. Year 4/-/Note 11.

0144/Committed expenses of subsequent years. Year 5/-/Note 11.

0145/Committed expenses for subsequent years. Year 6/-/Note 11.

0146/Committed expenses for subsequent years. Year 7/-/Note 11.

0147/Committed expenses for subsequent years. Year 8/-/Note 11.

0148/Committed expenses for subsequent years. Year 9/-/Note 11.

0149/Committed expenses for subsequent years. Year 10/-/Note 11.

030/Treasury advances granted/030/Treasury advances granted.

031/Early Credits/031/Early Credits.

034/Authorized expenses/034/Authorized expenses.

035/Committed Expenses/035/Committed expenses.

052/Avales received/-/Note 11.

053/Guarantees materialised in securities//Note 11.

0540/Avalados in national currency/-/Note 11.

0541/Avalados in foreign currency/-/Note 11.

057/Avalistas/-/Note 11.

058/Securities delivered under warranty/-/Note 11.

590/Avales delivered in national currency/-/Note 11.

591/Avales delivered in foreign currency/-/Note 11.

060/Securities on deposit/-/Note 11.

061/Securities in the General Deposit Box/-/Note 11.

062/Documents offered under warranty of deferrals and fractionations/-/Note 11.

063/Pagares and debit certifications/-/Note 11.

064/Documents in Guarantee of VAT Returns//Note 11.

065/Securities Depositors/-/Note 11.

066/Securities Depositors in the General Deposit Box/-/Note 11.

067/Deposit of documents in guarantee for deferrals and fractionations/-/Note 11.

068/Deposits of Notes and Debates/-Note 11.

069/Deposit of documents in guarantee of VAT returns/-/Note 11.

0740/Treasury: Other securities. Shares owned by the State/-/Note 11.

0780/Securities in custody. Shares owned by the State/-/Note 11.

0800/Treasury: Titles of Public Debt. Made-up titles/-/Note 11.

0801/Treasury: Titles of Public Debt. Title in circulation/-/Note 11.

0803/Treasury: Titles of Public Debt. Titles to Inuse/-/Note 11.

0804/Treasury: Titles of Public Debt. Titles made to convert/-/Note 11.

0805/Treasury: Titles of Public Debt. Titles to be converted into circulation/-/Note 11.

0806/Treasury: Titles of Public Debt. Titles to be inused by conversion/-/Note 11.

0807/Treasury: Titles of Public Debt. Titles made to replace/-/Note 11.

0808/Treasury: Titles of Public Debt. Titles to be inused by replacement/-/Note 11.

0810/Treasury: Public Debt Coupons. Coupons to Inuse/-/Note 11.

0850/Obligations materialized in securities of Public Debt. Made-up titles/-/Note 11.

0851/Obligations materialized in securities of Public Debt. Titles in circulation/-/Note 11.

0853/Obligations materialized in securities of Public Debt. Unused titles/-/Note 11.

0854/Obligations materialized in securities of Public Debt. Titles made to convert/-/Note 11.

0855/Obligations materialized in securities of Public Debt. Titles to be converted into circulation/-/Note 11.

0856/Obligations materialized in securities of Public Debt. Titles unused by conversion/-/Note 11.

0857/Obligations materialized in securities of Public Debt. Titles made to replace/-/Note 11.

0858/Obligations materialized in securities of Public Debt. Titles unused by replacement/-/Note 11.

0860/Required Obligations in Public Debt Coupons. Unused coupons/-/Note 11.

Note 1.

The accounting treatment of capital grants received is different from 1 January 1995. All those received from that date should be considered as a result of the exercise in which they occur. For this reason the account provided in the PGCP to register these operations is located in Group 7, specifically the account 756 "Capital Grants".

As a result of the above, the balance which the accounts of the subgroup 14 presented at 31 December 1994 in the various accounting offices is integrated into account 102 "Accounting Central" on 1 January 1995. For its part, in the accounts of the Central Accounting Office, the same balance increases on 1 January 1995 that of the 240 accounts "decentralised accounting offices" and 100 "Patrimony".

Note 2.

In the current PGCP there are accounts to distinguish debts owed to credit institutions from other types of debt. For this reason, the balance of the account 162 "Loans assumed by the State in the medium and long term" on 31 December 1994, could be part of one or two of the following two accounts of the current Plan: 170.1 "Deures assumed in the long term" time limit with credit institutions "or" 171.1 "long-term assumed debt".

The entire balance of the old account 162 is included in the current 170.1 as it is mostly loans contracted with credit institutions. If, during the year 1995, it is apparent that part of this balance should have been allocated to account 171.1, the corresponding adjustment shall be made.

The same applies in the case of the old account 163 "Loans assumed by the State in the short term". Its balance of 31 December 1994 appears to be integrated in the current account 520.1 of 1 January 1995 in the case of a short-term debt with credit institutions. If it is apparent during 1995 that part of this balance should have been allocated to the current account 521.1 'Short-term liabilities', the corresponding adjustment will be made.

Note 3.

The old account 171 "Medium and long term loans from abroad" included foreign currency debts arising from singular loans (which should be integrated into the current account 178.0 " Long-term debt loans In the case of the Commission, the Commission has taken into account the fact that the Commission has not been able to take the view that the Commission has not been able to do so.

The entire balance of account 171 at 31 December 1994 is included in the balance of account 178.0 in 1 January 1995, where appropriate, in the case of the corresponding adjustment during 1995.

Note 4.

The old account 203 "Machinery, installations and tools", is unfolded in the current Plan in the accounts 222 "Technical installations", 223 "Machinery" and 224 "Use". The entire balance of account 203 on 31 December 1994 is included in the balance of account 222 in 1 January 1995. In the course of 1995, where appropriate, the corresponding adjustments shall be made.

Note 5.

The old account 207 "Precious Metals" was developed in four-digit sub-accounts to collect different types of precious metals (gold and silver), in turn distinguishing the form in which they were materialized (coins). and bullion) and where they were deposited (Banco de España and other financial institutions). Very few operations related to precious metals are currently scarce, and the entire practice of precious metals has been completed. On the other hand, the breakdown to which reference has been previously made is not really necessary.

According to the above, the balance of each of the sub-accounts of account 207 in December 31, 1994 was integrated into the balance of the current account 2295 "Precious Metals" of January 1, 1995.

Note 6.

The former sub-account 254.6 "Medium and long-term loans to public enterprises" is broken down in the current Plan in sub-accounts 252.1 "Long-term credits to commercial state corporations (article 6.1.a) of the TRLGP)" and 252.2 "Long-term credits to public entities (article 6.1.b) of the TRLGP)".

The balance of sub-account 254.6 is incorporated in 31 December 1994 in the balance of sub-account 252.1 in 1 January 1995. In the course of 1995, where appropriate, the corresponding adjustments shall be made.

The same applies in the case of the former sub-account 255.6 "Short-term loans to public enterprises". Its balance of 31 December 1994 is incorporated in the current sub-account of the current sub-account 542.1 'Short-term appropriations for commercial State-owned companies (Article 6 (a) (a) of the TRLGP)'. If it is apparent during 1995 that part of this balance should have been allocated to the current sub-account 542.2 'Short-term credits to public entities (Article 6.1.b) of the TRLGP', the corresponding adjustment shall be made.

Note 7.

The accounting treatment of assumed debts is different from January 1, 1995. All those assumed from that date must be recorded in the accounts of the entity that they assume by means of a credit in the corresponding liability account and a charge in the expenditure account 656 "Capital Grants". Until 31 December 1994 the counterpart of the debt assumed was recorded as an expense to be distributed in several financial years in the accounts 281.0 "State contributions for debts assumed from the interior" and 281.1 " State contributions for debts assumed from abroad. " The balance of these accounts was being imputed to results to the extent that the assumed debt was depreciated.

As a result of the above, the balance held by the accounts 281.0 and 281.1 at 31 December 1994 in the various accounting offices is integrated (decreasing) on 1 January 1995 in account 102 " Central ". In the accounts of the Central Accounting Office, the same balance decreases on 1 January 1995 in the accounts of the 240 'decentralised accounting offices' and 100 'heritage' accounts.

Note 8.

The accounting treatment of payments to be justified is different from 1 January 1995. Prior to the payments made with the "to justify" character, in addition to the corresponding registration seats for the expenditure and the payment, there was a charge in sub-account 572.5 "Accounts of payments in firm and to justify" and a credit in the 553.0 "Creditors for payments on firm and to justify". At the time when the holder of the firm account or 'to justify' had the funds available or paid to third parties, the opposite seat was made. Therefore, the balance of these accounts at 31 December 1994 represents the funds held in the firm and 'to justify' that they have not been invested in their final destination or satisfied to the corresponding creditor.

In the current Account Plan, the holder of a firm or "to justify" payment account has the consideration of a non-budgetary debtor of the entity. Therefore, the release of funds to justify is to assume a charge of account 441 "Debtors for provisions of funds to justify" with credit to the treasury of the entity. The provision of these funds or the payment to the corresponding creditors is not, as a consequence, a reflection of any accounting. And only when the holder of the payment account to justify to the State Administration the justification of the funds used shall be made to the recognition of the corresponding expenditure and to his imputation to the budget, the aforementioned 441 'Debtors for provisions of funds to be justified', for the justified amount.

Therefore, on January 1, 1995, the accounts 572.5 "Accounts of payments in firm and to justify" and 553.0 "Creditors for payments in firm and to justify" must not appear in the opening seat since the information they provided is not required with the current Account Plan.

Note 9.

The old sub-account 557.4 " Operations en route. Virtual transfers. General Deposit Box "is unfolded in the current Account Plan in the sub-accounts 551.0" Operations made on behalf of other offices. Branches of the General Deposit Box "and 551.1" Operations made on behalf of other offices. Central Deposit Box '. The amount by which these sub-accounts appear in the opening seat as well as the meaning of their balance must coincide with that which at the end of the financial year 1994 presented the sub-accounts 584.0 ' Operations carried out on behalf of other offices. Branches of the General Deposit Box "and 584.1" Operations made on behalf of other offices. Central Deposit Box ", respectively and before they were integrated into sub-account 557.4" Operations on the way. Virtual transfers. General Deposit Box ".

Note 10.

The balance of the old sub-account 557.0 " Operations en route. Proposals for payment "by 31 December 1994 is incorporated in the current Plan in that of sub-account 556.1" Proposals for payment issued. Closed budgets ", if applicable, the same in the course of 1995 between that sub-account and the 556.3" Proposals for payment issued. Treasury advances (Article 65 TRLGP) ".

The balance of the old sub-account 557.1 " Operations en route. Orders for payment 'on 31 December 1994 shall be incorporated in the current Plan in that of the sub-account 557.1' Payment orders issued. Closed budgets ', if applicable, the same in the course of 1995 between that sub-account and the 557.2' Payment orders issued. Treasury advances (Article 65 TRLGP) ".

The balance of the old sub-account 557.2 " Operations en route. Orders for recovery 'on 31 December 1994 is incorporated in the current Plan in that of sub-account 553.0' Orders for recovery referred to the disposal of the fixed assets and investments for general use ', and if applicable, the same in the course of 1995 between that sub-account and the sub-accounts 553.1 'Recovery orders referred to the disposal of intangible fixed assets', 553.2 'Recovery orders referred to the disposal of the fixed assets' and 553.3 ' Recovery orders referred to repayment of loans ".

Finally, the balance of the former sub-account 557.8 "Operations on the way to fixed assets" is broken down in the current Account Plan in that of the sub-accounts 551.3 " Operations made on behalf of other offices. Purchase of goods made on behalf of other offices "and 551.7" Operations made on behalf of other offices. CIMA acquisitions, per account of Central Accounting ".

The balance of sub-account 557.8 is incorporated in 31 December 1994 in the current sub-account balance 551.3 in 1 January 1995. In the course of 1995, where appropriate, the corresponding adjustments shall be made.

Note 11.

For those accounts that did not have a balance in December 31, 1994, either as a result of the fact that they were opened to collect some information whose balance to that date has already been transferred to another account, or because they were accounts collecting transactions which are currently non-existent or meaningless in the General Administration of the State, no correspondence has been established in the table set out in Annex II.

In addition, there are some accounts which, despite having a balance at 31 December 1994, have also not been established as of 1 January 1995 (they are non-heritage accounts of the former sub-group 01) For budgetary control. Of subsequent exercises " and order accounts). The balance of these accounts either has already been transferred to another account or the information collected will be included as of the 1995 financial year in the Annual Report of the General Administration of the State.