Key Benefits:
The first General Public Accounting Plan (hereinafter the PGCP) was approved by Order of the then Ministry of Finance of 14 October 1981. As stated in its preamble, " in view of the importance of this plan, both for the reason of the matter and for the breadth of the public sector, it seems prudent to initiate an experimental period in which it is applied on a provisional basis and only for the State sub-sector, in accordance with Article 2. it was decided to apply provisionally to the public subsector State from 1 January 1982.
This application was carried out centrally, was provisional in nature and developed in parallel with the then current Administrative Accounting. It was regulated by the Order of the Ministry of Finance of 19 November 1982, which was reported at the end of the year.
This stage of centralized and provisional application was extended until 1 January 1986 and, among other objectives, it allowed for the first time to obtain an Integral Balance of the State (albeit with many limitations) and to verify the goodness of the Contable Plan. This was the result of the review of the plan and the drafting and approval of a new version by means of a Resolution of the General Intervention of the State Administration of 11 November 1983.
During this period, efforts focused primarily on designing, developing and implementing a fully decentralized accounting information system with accounting information in the General Administration of the State. (a) autonomous regions in each and every one of the offices that make up their accounting organisation. This information system would have to be necessarily supported in an IT infrastructure. Thus, the computerization of the State's accounting offices became one of the basic objectives with regard to the modernization of public accounts.
In January 1983, we began to work on the design of the new system, giving rise to a major project that came to be called the SICOP (Budget Accounting Information System) Project. The implementation of the necessary work for the development, implementation and implementation of this Project, as well as the rest of the activities related to the acquisition of equipment for data processing, local conditioning, formation of staff, etc., spread over the years 83, 84 and 85.
The implementation of the new Accounting Information System of the State Administration is regulated by Royal Decree 324/1986 of 10 February, and, in its development, the corresponding Instructions of Accounting for the different types of Offices: Managers of the Budget of Expenditure, Delegations of Finance, Directorate General of the Treasury and Financial Policy and Central Accounting.
In the field of autonomous organizations, the process of reform of the accounting system begins with Royal Decree 2145/1985 of 23 October. In this rule the character of the accounting for management is accentuated.
In the exercise of the powers that the General Budget Law attributes to the General Intervention of the State Administration, the Accounting Instruction of the Autonomous Bodies of the State was drawn up. by Order of the Ministry of Economy and Finance of 31 March 1986, which came to replace the legislation in force until then. Through this Accounting Instruction, the Accounting Plan adapted to the Institutional Administration was approved and its application was made compulsory from the 1987 financial year.
The effort made during the 1980s, in order to modernize the accounting technique and infrastructure, has allowed greater attention to be paid in recent years to the elaboration of a conceptual framework of the public accounting.
It can be affirmed that the Spanish public accounting model has responded to the continental accounting model, more concerned with the normative aspect than the theoretical support, to the extent that public accounting was, until recently, a The subject of the Spanish university. In the face of this model we find the Anglo-Saxon characterized by a great tradition in the theoretical study of the accounting of governmental entities, both in the academic field and within the professional associations of accounting.
With the aim of developing the conceptual and theoretical support of the accounting model of our Public Administrations, the Commission of the European Communities was established by Resolution of the Secretariat of State of Finance of 28 December 1990. Public Accounting Principles and Standards, which, presided over by the General Controller of the State Administration, is composed of a large number of accounting professionals and representatives from the academic world and the public administration. at its three levels: state, regional and local.
In the short time of existence, this Commission has drawn up seven documents containing statements on the accounting treatment, among other matters, of the rights to be charged, the obligations to pay, the indebtedness, of the fixed assets and subsidies, integrating a set of accounting rules and criteria that inspire the new public accounting regulations in our country.
When more than ten years have already been completed since the first application of the PGCP in the state sphere, there are several reasons for the elaboration and approval of a new Public Accounting Plan.
First, the development of the conceptual framework of public accounting carried out by the Commission on Public Accounting Principles and Standards would, on its own, require the drafting of this new plan in a way that will completely uncardinated in those principles.
Secondly, the experience acquired in the implementation of the first plan in different administrations and different assumptions has made it necessary to make numerous changes to it, and therefore a new wording is required.
Third, the modification of the Spanish Accounting Plan for the business sector, approved by Royal Decree 1643/1990 of 20 December, which is the reference framework of the PGCP, in order to adapt it to the Community Directives European in this field, it also requires the modification of the Public Plan.
In conclusion, the new Public Accounting Plan that is now approved presents as a reference model the Spanish Accounting Plan of 1990, collects all the modifications and updates that the current one has so far specified as its application and incorporates the set of accounting principles and rules issued by the Commission.
In its virtue, and in the use of the powers granted to this Minister by Article 125 of the Recast Text of the General Budget Law, on a proposal from the General Intervention of the State Administration, prior to a favorable report of the Committee on Public Accounting Principles and Standards, and according to the State Council, I come to have:
First. Approval of the plan.
It is approved, with the character of a framework accounting plan for all Public Administrations, the General Public Accounting Office (hereinafter PGCP), the text of which is inserted as an annex to this Order.
Second. Implementation in the state public sector.
The PGCP will be enforced as of 1 January 1995 by the following entities:
a) The State Administration.
(b) The autonomous bodies referred to in Article 4 of the recast of the General Budget Law, approved by Royal Decree No 1091/1988 of 23 September (hereinafter TRLGP).
(c) The entities referred to in Article 6.5 of the TRLGP, in accordance with the provisions of their specific rules.
Transitional disposition.
As long as this Ministry does not approve the specific accounting regulations for each of the public entities referred to in the previous second point, it will continue to be applied in the current Instructions of Accounting, in everything that is not affected by this Order and the new PGCP.
Repeal provision.
1. All rules of the same or lower rank are repealed in that they contradict or oppose the provisions of this Order.
2. The following provisions are expressly repealed:
(a) Order of the Ministry of Finance of 14 October 1981 approving, on a provisional basis, the General Public Accounting Plan.
(b) Order of the Ministry of Economic Affairs and Finance of 19 November 1982, for which rules concerning PGCP are issued in the State sub-sector.
(c) Order of the Ministry of Economy and Finance of 20 September 1983 approving the development of group 9 of the PGCP on Analytical Accounting.
d) Resolution of the General Intervention of the State Administration of 11 November 1983 approving the new version of the PGCP.
Final disposition.
This Order shall enter into force on the day following its full publication in the Official Journal of the State.
Madrid, 6 May 1994.
SOLBES MIRA
Excms. and Ilmos. Mr Ministers and Presidents of Public Law and Autonomous Bodies.
GENERAL PUBLIC ACCOUNTING PLAN
SUMMARY
Introduction.
Part One. Accounting principles.
Part II. Table of accounts.
Part Three. Definitions and accounting relationships.
Group 1. Basic financing.
Group 2. Quiesced.
Group 3. Stocks.
Group 4. Creditors and debtors.
Group 5. Financial accounts.
Group 6. Purchases and expenses by nature.
Group 7. Sales and revenue by nature.
Group 0. Budgetary control accounts.
Part four. Annual accounts.
1. Rules for drawing up annual accounts.
2. Annual accounts models.
Balance.
Account of the economic-wealth result.
Budget Settlement Status.
Memory.
Fifth part. Valuation rules.
1. Development of accounting principles.
2. Fixed assets.
3. Special rules on tangible fixed assets.
4. Investments for general use and managed investments.
5. Intangible fixed assets.
6. Expenses to be distributed in various exercises.
7. Marketable securities.
8. Appropriations and other non-budgetary receivables.
9. Own obligations.
10. Debts and other non-budgetary obligations.
11. Rights to collect budget and budgetary obligations.
12. Stocks.
13. Foreign currency exchange differences.
14. Value added tax.
15. Purchases and other expenses.
16. Sales and other income.
17. Changes in accounting criteria and estimates.
18. Generally accepted principles and accounting standards.
Glossary of terms.
INTRODUCTION
I. Background
1. The first General Plan of Public Accounting (PGCP), approved by the Order of the then Ministry of Finance of 14 October 1981, was the first step of accounting standardization in its field of application, as part of the general process of Standardisation initiated in Spain with the General Accounting Plan for the company, approved by Decree 530/1973 of 22 February.
Accounting normalization, considered to be an activity aimed at the elaboration and issuance of accounting standards for homogeneous information, tries to respond to the need to be able to compare this information within each one of the areas of application of both Plans and, in addition, of them. This is the main reason why the first PGCP will model the Plan approved previously for the company.
The elaboration and approval of the two Plans referred to was part of an attempt at normalization initiated in Spain spontaneously and individually, that is, regardless of other normalization processes. developed in the international landscape. These standardisation processes have become widespread and deepened over time as a result of the evolution of the economic, political and social relations of the countries, especially, and as far as our environment is concerned, between the Member States of the European Communities. Proof of this is the Community directives on accounting for compulsory compliance for the Member States, which have had to adapt their legal systems to the content of these directives.
Consequence and technical instrument of the adaptation of the Spanish legal order to the European Communities Directives is the new General Plan of Accounting for the company, approved by Royal Decree 1643/1990, of 20 December, the Plan adopted in 1973 was expressly repealed. With this, the accounting harmonization with the rest of the community countries in the business field is achieved, again the need to complete the internal process of normalization in our country with a new PGCP.
2. The second paragraph of the Order of 14 October 1981, for which the PGCP was approved, provided, for reasons of prudence, the provisional application of that order to the subsector State, for an experimental period, from 1 January 1982. In the third section of the same Order, a commission was established for the implementation of the PGCP and the General Controller of the State Administration was authorized to introduce the necessary modifications with the application. Provisional Plan.
A new version of the PGCP was approved in this way by Resolution of the General Intervention of the State Administration of 11 November 1983, which entered into force for the subsector State on 1 January 1984, and the that the adjustments to the PGCP should be adjusted.
The application of the PGCP required the modernization of the accounting processes, so a new system of accounting information was designed for the State Administration (SICOP), which was implemented by the Royal Decree 324/1986, of 10 of February, supported informally, making use of the technological advances of the time. The introduction of the new system of precise information of a normative complement that materialized in accounting instructions, approved by ministerial order and elaborated for each homogeneous set of accounting offices that make up the State administration. These instructions contained the adaptation of PGCP to different types of centers:
PGCP adapted to the Management Centers of the Expense Budget.
PGCP adapted to the Finance Delegations.
PGCP adapted to the Directorate General of the Treasury and Financial Policy.
addition, the PGCP adaptations were made to each and every one of the autonomous organizations that make up the Institutional Administration of the State, whose application, as well as in the State Administration, demanded the modernization of accounting processes, also materialized in a new Accounting Information System (SICAI). Finally, and in line with this approach, adaptations of the PGCP were developed and the corresponding information systems for Social Security (SICOSS) and the Local Administration were developed.
The successive adaptations were completing the original PGCP, not only in the possible omissions that it could suffer, but also, and more importantly, because they were collecting new types of operations carried out in their different areas of application over the last few years, given the development and development of the public sector. This circumstance is added to the one indicated in the previous point, forcing the elaboration of a new PGCP.
3. The application of the PGCP was a challenge that first passed through the necessary modernization of the accounting processes. This first stage was made clear by the need for the accounting information to be obtained not to be simply comparable, as a result of standardisation, but also to be able to draw up a sufficient degree of impartiality and objectivity, concepts that constitute the notion of
As a response to this need, the development of what has been known as the
Elaborated the document "Public accounting principles", it was decided to deepen the study of each of the principles, developing them to their last levels. A working group consisting of professionals from the various public administrations (state, regional and local), from the university and the public sector, was created for this purpose, by means of a Resolution of the Secretariat of State of Finance of 28 December 1990. of other public and private corporations and professional institutions, known as the "Commission of Principles and Accounting Standards". As a result of the work of this committee it has been a set of documents that collect general accounting criteria, once the application of each and every one of the public accounting principles to the most significant headings of the accounting:
Rights to collect and revenue.
Obligations and expenses.
Transfers and grants.
Public indebtedness.
Non-financial fixed assets.
Public-economic information.
This developed conceptual framework does not constitute a mandatory standard. However, it is a point of reference that did not exist when the first PGCP was developed and that it should be taken into account at present in the elaboration and implementation of accounting rules, starting with the new PGCP.
4. In view of the need for a new PGCP, the General Intervention of the State Administration began the work to be carried out during 1992 to submit its approval to the Minister of Economy and Finance, according to the powers conferred by Article 125 of the recast text of the General Budget Law (TRLGP).
II. Scope of application
5. The new PGCP is conceived as a framework plan applicable by those entities belonging to the public sector that develop their activity in an environment with their own characteristics that affect their economic and legal aspects. In the economic aspect, the characteristic notes can be summarized as follows:
The activity consists, either in the production of services destined to satisfy the needs of the community, directed, therefore, to the plurality of the same; well in the realization of the operations of redistribution of the income and national wealth. The result of the activity itself is the form of financing constituted by public funds from compulsory, direct or indirect payments, without any proportionate or measurable consideration.
However, at times the activity may consist of the production of goods and services intended to meet individual needs through a price. In these cases, the financing of the activity may be, in whole or in part, from the sale of the production.
Whatever activity is developed, it is not for any profit.
The means at your disposal to perform the activity are public ownership.
The public ownership of the economic means determines the notes that characterize the applicable legal regime, constituted by a set of rules that make up the Administrative Law, which regulates, among other aspects, the economic and financial activity, which is subject to a restrictive and binding budget and checks on legality, finance and efficiency.
The set of defined characteristics constitute the own environment of public accounting and, therefore, any entity that affects all or any of those characteristics must develop its accounting by means of the present PGCP, unless any legal provision requires it, in spite of the environment to which it belongs, to implement the General Accounting Plan for the company.
6. In accordance with the above, and taking into account the current configuration of the Spanish public sector, they are subject to public accounting and, therefore, susceptible to the application of this Plan, either directly or through the corresponding adaptation, inter alia, of the following entities:
In the state public sector:
The constitutional bodies.
The General Administration.
The autonomous bodies referred to in Article 4 of the TRLGP.
The public entities referred to in Article 6.5 of the TRLGP.
The management entities and the common services of Social Security.
In the Autonomous Public Sector:
The General Administration.
Autonomous organisms.
Public entities with special legal status.
The management entities and the common services of Social Security.
In the local public sector:
The General Administration, that is, the local entity itself.
The autonomous bodies referred to in Article 145.2 of the Local Government Law Regulatory Law.
III. Recipients and requirements of accounting information
7. The accounting information contained, fundamentally, in the so-called "Plan" in this Plan,
This broad spectrum can be synthesized in the following groups:
Organs of political representation, that is, the legislative assemblies elected by universal suffrage in each of the levels in which the territorial organization of the State is structured: General Cortes, Legislative Assemblies of the Autonomous Communities and the Plenos of the Diputaciones, Cabildos and Insular Councils, Councils and other Local Corporations.
Management bodies, in charge of the various Public Administrations at the political and administrative levels, including the Government of the Nation and its Ministers, the Governments of the Autonomous Communities and their respective Directors, Mayors and Presidents of Local Corporations, as in the purely managerial levels, among which the other steps of the different Administrations would be counted.
Management and management bodies of public companies and companies.
External control bodies, the Court of Auditors and the Courts, Chambers and Commissions of Accounts of the Autonomous Communities and Local Corporations, and organs responsible for internal control in their multiple meanings: Financial, legality, efficiency and effectiveness, etc.
Private entities, associations, and citizens interested in public 8. The information needs of each of the different target groups, and even within the same group, are very diverse, both in the amount of information to be provided and in their presentation. The public accounts must satisfy the various recipients, supplying the information with the structure and at the right time, for which it must meet certain requirements. The main reason why I have requirements for accounting information is the separation between the function of recording and processing information and the adoption of decisions. It follows from this fact that the decision-makers or the addressees of the information are required to require certain guarantees as regards the preparation of the accounting statements, as the necessary premise for the efficient use of the the information contained therein. The essential requirements to be met by the periodic accounting statements are as follows: Identifiability. The annual accounts refer to perfectly defined economic subjects in terms of their area of economic activity and at times or time intervals perfectly identified. They must expressly show the personal and temporary identification data of the information contained therein. Opportunity. Accounting information should be offered to its recipients in a timely manner, as data presented in time becomes useless for the purpose to which they are addressed. The fixing of the time limits for the submission of the annual accounts is a matter for the relevant bodies to be identified according to the needs of the recipients and the capacity for processing and issuing data. However, the legal system sets deadlines for the submission of annual accounts. Clarity. The accounting information must be shown in clear and affordable terms, in order to ensure, as far as possible, the proper use of the same by its different recipients, which do not have to be specialists in accounting matters. Accounting standards substantially favour the clarity of information by generating uniform states in terms of structure, terminology and design criteria. Relevance. The information must be of considerable, potential or real value for the purposes pursued by different recipients of the annual accounts, it must also be complete so that sufficient knowledge can be obtained of the facts which are they are trying to disclose, so all relevant data and additional information necessary for the decision-making process must be declared. Reasonableness. The accounting information cannot in all cases reach an absolute accuracy on the events of the economic activity which it seeks to make known, and should therefore pursue a reasonable approximation of those events. Most economic events are offered to various guesses, they are not measurable with complete precision, they depend on random events, etc. Therefore, it is sufficient for the annual accounts to achieve a reasonable exposure of the facts they are trying to represent. The reasonableness of these accounts is achieved through the correct application of the accounting principles that inspire their elaboration. In any event, the registration of the implementation of the budgets, as long as they are legally binding, must comply with the current rules. Economicity. Accounting information is useful for the decision-making process, but at the same time it costs them. The information to be provided to the addressees must take into account the cost-benefit criterion when judging the level of aggregation or development of certain data which may favour a more detailed knowledge of the data. facts by the respective addressees. Impartiality. The information contained in the annual accounts must be drawn up with the intention of being absolutely neutral and impartial, i.e. not to distort or distort the data in favour of certain recipients and to the detriment of others. Objectivity. Accounting information should be developed using a processing mechanism to prevent the introduction of subjective criteria by those responsible for the process to the maximum. This depends on the degree of concreteness and consistency of the accounting processing system to automatically produce data measurements outside possible subjective influences of the processors. The accounting information has a sufficient degree of objectivity when several processors of the same accounting facts, within the same information system and applying the same rules, can reach similar data between them. Verificability. The information contained in the annual accounts should be subject to control and review. Both can have an internal or an external character. Internal verificability essentially depends on the internal control rules that regulate the different operations that the public entity develops and the accounting information processing system itself. External verificability represents the property that has the information to be checked through relevant tests outside of the processing system. It represents a guarantee necessary for the addressees of the information regarding the fulfilment of the requirements that must be demanded, of the correct application and of the compliance of the applicable regulations. The guarantee is maximum when the review is carried out by external control bodies to the public subject. IV. Structure of the Plan 9. This Plan is structured in the following parts: Public accounting principles. Chart of Accounts. Definitions and Accounting Relationships. Annual accounts. Valuation rules. In addition, a glossary of terms that defines those most significant used throughout the text is attached as an annex. The first part takes up the set of principles set out in the document A brief reference to the notion of a faithful image in dealing with the background of this Plan has already been made. It should be added that this concept has been devoted to its final consequences, in such a way as to It is even more than legal provisions or legal requirements in the field of accounting. The same cannot be said at present in the field of public accounting, whose accounting subjects require certain provisions above any concept; however, it would be desirable for those cases to be exceptional in that a In the case of accounting, it is incompatible with the true image that the annual accounts must show, such a rule is modified to meet the stated objective of the fair image. 10. The second part of the General Public Accounting Plan contains the table of accounts, which, like the previous one, maintains the decimal classification. The accounts are integrated into eight groups. Groups 1 to 5 contain balance sheet accounts; groups 6 and 7, management groups and other components of the result, and group 0, budget control accounts. The PGCP extends its scope to entities of various kinds, without prejudice to the necessary adaptations of it. For this reason, the sub-groups and first and second order sub-groups are marked with an asterisk and in italics, the use of which occurs only in the State sub-sector. This is the case of subgroup 16, On the other hand, there is a special development of the 400 accounts, On the other hand, some blanks or gaps appear in the table of accounts corresponding to accounts that have not been shown in the table, since they are very unlikely to be used; however, the space they have has been reserved, thus maintaining the possibility of using them. This situation occurs, for example, in subgroup 12, , for the account that reflects the contributions received for cumulative loss compensation, and in subgroup 19, (a) a transitional period for financing, which is not yet developed, keeping open the possibility of using certain accounts to record the issuance and subscription of borrowings and other similar issues while the securities are in the period of subscription n, if the accounting officer considers it appropriate. Similar reasoning has been used for subgroup 29, Finally, they remain unoccupied in the sub-groups that in the General Accounting Plan for the company contemplate intercompany operations, with the exception of the sub-group 16, It should also be noted that the classification of the time limits for transactions is that introduced by the Plan for the company, which distinguishes between short and long term, in the case of operations up to twelve months or longer than is, taking as a reference at least the date of the end of the period. This is therefore reflected in the accounts of the institution's representative credit and debit plan, as well as in the annual accounts in which they are to appear. 11. The third part comprises the definitions and accounting relationships of the groups, subgroups and accounts of the Plan. The accounting relationships define the most common reasons for the charge and the payment of the accounts, without exhausting all the possibilities that they admit. For this reason, the accounting of transactions which are not particularly collected shall be carried out by carrying out the seat or seats which come, using the criteria laid down in general. 12. The fourth part refers to the annual accounts, as a result of the accounting development of the financial year, which constitute the instrument for the reporting of the various users. Annual accounts comprise: The Balance Sheet. The account of the economic-patrimonial result. The State of Settlement of the Budget. The Memory. The Balance sheet presents the position of a patrimony referred to at the end of the financial year, being structured through two masses, active and passive, each of them developed in groupings representing heritage elements. Homogeneous: The asset collects the assets and rights, as well as any deferred expenses. Liabilities and own funds are collected by the liability. The account of the economic-patrimonial result presents this result, that is, the saving or saving, referred to an exercise, being structured in two currents, positive and negative, developed each one of them according to the economic nature of the operation and collecting: The positive, revenue and profit. The negative, expenses and losses. In this Plan we present two models of account of the economic-heritage result, one for administrative entities and one for entities that carry out operations of an industrial or commercial character. The State of Settlement of the Budget presents, with due separation, the liquidation of the expenditure budget, the liquidation of the revenue budget, the result of commercial transactions (for entities whose regulations (i) the budgetary outcome and the budgetary outcome. The settlement of the expenditure budget contains information relating to the total appropriations, distinguishing between initials, modifications and definitive, the committed appropriations, the net recognised obligations, the remaining the payments made and the obligations recognised in the financial year and outstanding at the end of the financial year. The liquidation of the revenue budget reflects the amounts relating to the final forecasts, distinguishing between initial forecasts, modifications and definitive, the net recognised rights, the net collection, the cancelled and the rights recognised in the financial year to be recovered at the end of the financial year. The result of trading operations collects the estimated and realized amounts of stock variation, net purchases and sales, changes in stock provision, expenses and commercial income. net and the result of commercial, positive or negative operations. The budget result is collected in a state that presents a set of measures defined in the : The financial result of the financial year. Net variation of financial liabilities. The financial balance for the financial year. The financial year's surplus or deficit. For its part, the Full Memory, extends and comments on the information contained in the Balance Sheet, the Economic and Heritage Result Account and the State of Settlement of the Budget. The Memory collects the minimum information to be completed, and the principle of relative importance must be taken into account in its elaboration, incorporating only the relevant information; however, it can and must add the information required to reflect the true image. The Memory is structured in 10 points, with most development and additional information of items from the rest of the annual accounts. The remainder refers to information not contained in other annual accounts even if it is derived from them. For example, the information relating to the cash balance, which is contained in an additional state, or the so-called "financing table", can be cited as a description of the basic financing that has entered and its investment or employment, as well as its impact on the changes in circulation, in the end, in the case of a state of origin and application of funds. Finally, it should be noted that points relating to information that do not directly follow from accounting, but relevant to the economic and financial situation of the accounting officer, have been included. 13. The fifth part contains the valuation rules, which constitute a development of the accounting principles referred to in the first part of the Plan, containing the criteria and rules of application to economic operations or facts, as well as to various heritage elements. In this part, the "acquisition price principle" is fundamentally developed, studying what its components are for each of the most relevant headings in the Balance Sheet and enunciating particular rules of departure in the case of certain headings. On the other hand, the application of the Finally, it is defined that generally accepted accounting principles are considered, adding to those contained in this Plan or to those that can be collected in possible adaptations to it, the pronouncements drawn up by the Committee on Public Accounting Principles and Standards. V. Content and features 14. In this context, an analysis of the most significant features and novelties presented by the Plan is presented, for which each of the groups of accounts has been studied in an orderly manner, comparing its content with the which presented the former PGCP and with which it presents the current General Plan of Accounting for the company. First of all, the change in the structure of the Plan has to be highlighted, with the addition of a first part in which the public accounting principles are collected, which inspire the philosophy underlying the rest of the parts: Accounts table, accounting definitions and relationships, annual accounts and valuation rules. The latter part, previously known as valuation criteria, has only been used to contain rules for the development of accounting principles, which were set out in the previous plan in the aforementioned part of the assessment criteria. In relation to the table of accounts, two points should be highlighted: The disappearance of group 8 of the old PGCP, whose contents are now more simplified in group 1, specifically in account 129, The content of group 0, which has gone from collecting budget and order control accounts, to exclusively containing budget control accounts. Both new developments have their origin in the Plan for the recently approved company, although in the latter it has disappeared the whole group 0 containing the so-called special and special accounts, opting to collect the information corresponding to that type of operations basically in the Memory. 15. The most significant changes within group 1 affect subgroups 10, Subgroup 10 of the current Plan is more developed, taking into account the changes made in the old Plan by Resolution of the General Intervention of the State Administration of 27 December 1989, for which The Plan approves the provisional instruction of the accounting of the non-financial fixed assets of the State Administration. Does not currently exist in Group 1 to collect the received capital grants, as these are considered to be income from the year in which they are received, thus being counted in the corresponding account of Group 7. This criterion is a novelty not only in relation to the old PGCP, but also in relation to the standard of valuation number 20 of the current Plan of the company. The decision to consider any grant, whether current or capital, income from the financial year in which it is received, was adopted within the Commission of Principles and Public Accounting Standards with the development of the document. grants >. 16. Group 2 has significant differences, on the one hand with regard to the former PGCP, some of which had already been introduced with the above-mentioned Resolution of 27 December 1989, and on the other hand, in respect of the Plan for the company, given the activities of the Public Administrations. The main characteristic notes have been previously analyzed during the elaboration of the document The existence, on the one hand, of goods whose consideration leads to the adoption of similar rules and accounting criteria to those applicable in the business field. These goods are those included in subgroups 21, The existence of other goods that need special treatment. This is the case for those fixed assets that the Plan collects in subgroup 20, These goods, in turn, have special characteristics: These are public domain goods, in the case of goods intended for general use, they are legally dependent on the guardianship of the accounting officer, in the case of infrastructure has been carried out from the respective budgets, or, where appropriate, formally received from another public or private subject; in addition, these are elements whose useful life transcends the duration of an economic exercise, and are direct use of the general public by the general public, without any restrictions on the use of administrative police. According to all this, subgroup 20 of the Plan collects in three-digit accounts the land and natural goods that comply with the definition and characteristics mentioned, as well as the infrastructures and goods destined for use general. But in addition, other goods also fall within this sub-group which, even without fully enjoying the characteristics corresponding to this category, must have equal consideration in their accounting treatment. This is, on the one hand, the case of communal goods, that is, those goods that, even being in the public domain, their use exclusively corresponds to the common of the neighbors of a given local municipality or local entity. On the other hand, the goods that are integrated in the historical and artistic heritage are also included in this group, when they are not intended primarily for the provision of public or administrative services; this is due to the fact that their accounting treatment responds to their consideration as infrastructure and goods for general use. Special mention deserve the assets of fixed assets classified as military investments, which, according to their singular nature and in accordance with international pronouncements on the subject, are the subject of a register independent and differentiated from other acquisitions or investments, presenting the information of their flows exclusively at the level of large aggregates. In this Plan, we have chosen to record all the information regarding these investments in three different accounts, each in a different subgroup from the ones mentioned so far. In this way, the subgroup 20 makes room for The PGCP contemplates one more category of fixed assets, not included in the previous plan, in subgroup 23, with the name of "Investments managed for other public entities". It comprises goods which are acquired or constructed from the expense budget of the entity, the accounting officer, must necessarily be transferred to another entity after the completion of the acquisition procedure or the end of the work for the construction of the same. It is the operative itself that accompanies these goods and their special and differentiated treatment, which makes them have a differentiated consideration of the rest of elements of immobilized. Finally, note that there is no independent subgroup, unlike the PGC for the company, to collect the ongoing fixed assets. 17. As regards the company's PGC, group 4 presents the already traditional characteristics of creditors and debtors of a budgetary nature. But, in addition, it presents some differences from the old PGCP: An important difference is the disappearance of the sub-group which, in the old plan, collected the payment order. The current Plan includes the registration of the payment of obligations as development of the accounts of The reason for this change is that the payment order constitutes an internal operation in some organization with a decentralized structure, but without economic content against third parties. However, to meet the needs of this type of organization, the ability to count the sort of payment is maintained, but, as indicated, as the development of the Another novelty of the Plan is that of the analysis carried out in the document Sub-groups 40, The accounts for the collection of creditors arising from transactions served with cash advances granted which in the former PGCP were included within the sub-group of creditors of a budgetary nature due to transactions with a similar treatment to the budget, they now appear within the subgroup of non-budgetary creditors according to the true nature of the operation. Highlights the existence of a very peculiar account named In the same line of analysis as the one explained in explaining the account Special mention deserves the difference between the accounts 18. Group 5, as its definition indicates, collects, among other transactions, short-term creditors and debtors for financial transactions; that is why the creditors and debtors of a non-budgetary character in the former PGCP were included in this group and that they did not derive from financial operations, are located in the present Plan in group 4 of creditors and debtors. Special interest offers the change that the accounting treatment of For these purposes, cash advances have been considered as provisions of non-budgetary funds to the paying boxes, which do not involve an expense, but merely a decentralization of cash. The initial provision of funds is considered to be an internal cash flow movement, which should be charged, for the amount of the provision, the account When debt obligations are met, a transitional account must be charged that reflects the outstanding amounts of assets and liabilities, in particular the account The presentation of the accounts of the expenses incurred implies the subsequent replenishment of funds with the corresponding patrimonial and budgetary imputation, the account being cancelled contacably, reorder >. For their part, in the The treatment, as stated in this Plan, is to account for a non-budgetary debtor at the time of the provision of funds through the account 19. Groups 6 and 7 do not have special characteristics; the structure, in general, responds to that of the Plan for the company, without other differences than those relating to expenses and revenues of the Public Administrations which, for its This is a reflection of the fact that some sub-groups have been forced to recast the plan for the company. 20. With regard to Group 0, which has already been mentioned in explaining the structure of this Plan, only add that accounts have been incorporated to collect the operations derived from the figure called 21. It should be noted that the Plan maintains criteria in its valuation rules, which in some cases move away from those established by the Plan for the company. These are, on the one hand, those relating to assets and liabilities whose value is conditioned by fluctuations in currency, foreign currency, in respect of which they have chosen to take account of the economic outcome-both the positive change differences such as negative ones, calculated at the end of the financial year. And, on the other hand, the criterion maintained for the treatment of the grants received that was mentioned above. 22. Finally, it is necessary to mention the already traditional characteristics of the PGCP, of which the following are highlighted: This is an open text and, therefore, prepared to make changes to the changes in the existing regulations, accounting progress, scientific research and technological innovations. etc. The opening of the Plan should also be very sensitive to the demands for information from the various recipients of the accounting information. The Plan enjoys flexibility, so it should not be understood as a rigid regulation to be applied in its strictest literal sense. The great variety of accounting subjects, both for their magnitude and for their activity, to which they are directed, as well as their probable evolution in time and the wide existing casuism, would make it impossible to apply an accounting regulation lacking of reasonable flexibility. VI. Analytical Accounting 23. To conclude, this introduction refers to the situation in which internal accounting or analytics is found. Group 9, which in the General Public Accounting Plan of 1983 was reserved for such accounting, remains undeveloped. This does not mean the abandonment of this field of accounting, on the contrary, the increasing demands to improve the information in the public sector come demanding the introduction of new and improved techniques among which the Analytical accounting plays a fundamental role as an instrument for the improvement of management, which will help to achieve an efficient use of public resources, an inexcusable objective contained in the Spanish Constitution. For these purposes, the General Intervention of the State Administration, as a management center for public accounting, will establish the basic principles and procedures of analytical accounting, develop the necessary guidelines for the standardisation of reports and shall seek the submission of reports where appropriate, while maintaining an advisory and support attitude. The aforementioned management center will undertake a project consisting of the design and implementation of analytical accounting systems that will represent an important advance in the qualitative improvement of public management. The accounting model will have a sufficient degree of flexibility to adapt to the specific characteristics of each entity, but it must be borne in mind that in this area of accounting production methods and techniques are decisive in the design of the accounting device, it is necessary to carry out an important effort of systematization and study of the different organizations, so the implementation of analytical accounting systems will be carried out in a gradual way, initially addressing the scope of the Institutional Administration, in which the characteristics of its The need to have these techniques is more imperative. It is necessary to specify that the mechanics of the analytical accounting processes require information structures (which is for the system) in different aspects. These "minimum needs" in matters such as the acquisition of goods and services are fully guaranteed by the adoption by the entity in question of the new Accounting Information System for the Institutional Administration that is developing the General Intervention. The analytical accounting system will be embedded in an integrated system of accounting information, allowing a standard flow of information to be obtained and, through the timely process of reconciliation between accounting And the external, analytical and external, will be achieved a coherence of the different ones FIRST PART Accounting principles 1. The application of the accounting principles included in the following paragraphs shall lead to the annual accounts clearly expressed in the true picture of the assets, the financial situation, the implementation of the budget and the results of the entity. Where the application of the accounting principles laid down in this rule is not sufficient for the annual accounts to express the aforementioned true picture, the necessary explanations must be provided in the additional accounting principles applied. In exceptional cases where the application of an accounting principle is incompatible with the true picture to be shown by the annual accounts, that application shall be deemed to be inappropriate. All of which will be mentioned in the Report, explaining its motivation and indicating its influence on the patrimony, the financial situation, the execution of the budget and the results of the entity. 2. The accounting of the institution shall be developed by obligatorily applying the accounting principles set out below: Accounting entity principle. It constitutes an accounting entity with legal personality and its own budget, which must form and account. Where organisational structures and management and information needs so require, sub-entities may be set up, the accounting system of which is duly coordinated with the central system. Continuous management principle. It is presumed that the activity continues for an indefinite period. The application of these principles will therefore not be aimed at determining the value of the assets. Principle of uniformity. Adopted a criterion in the application of these principles, it should be maintained uniformly in time and in space as soon as the assumptions that have motivated the choice of such criterion are not altered. If justified alteration of the criteria used, this end should be mentioned indicating the reasons, as well as its quantitative and, where appropriate, qualitative incidence in the periodic accounting statements. Principle of relative importance. The application of these principles, as well as of the alternative criteria which may sometimes be deduced from them, should be presided over by the consideration of the importance in relative terms that they themselves and their effects could present. Consequently, the strict application of some principle may be admissible provided that the relative importance in quantitative terms of the variation found is scarcely significant and does not alter, therefore, the true image of the the assets situation and the results of the economic subject. The application of this principle will not in any case involve the transgression of legal rules. Record principle. All accounting facts must be recorded in the appropriate chronological order, without any gaps, jumps or gaps in the information. The recording of the facts must be carried out by means of the technical procedures most appropriate to the organisation of the accounting institution, in order to ensure the internal consistency of the information. Principle of prudence. Only those actually carried out on the date of the end of the financial year must be counted against the income; those who are potential or subject to any condition must not be counted. On the other hand, expenditure must be taken into account not only of the actual expenditure, but also, as long as they are known, those which involve foreseeable risks or eventual losses, with origin in the financial year or in another Member State. (a) to this effect, the potential or reversible losses of the realised or irreversible effects should be distinguished. However, in accordance with the current budgetary rules, these charges, which are not actually carried out, the risks and losses, will not have a budgetary impact, will only have an impact on the calculation of the result. economic-patrimonial. accrual principle. The temporary imputation of expenses and income must be made according to the actual current of goods and services that they represent and not at the moment when the monetary or financial current derived from those goods occurs. The expenditure and revenue arising from the implementation of the budget shall be charged when, in accordance with the procedure laid down in each case, the corresponding administrative acts are given. However, at least at the date of the end of the period, even if the abovementioned administrative acts have not been given, the expenditure actually incurred by the institution shall also be recognised in the account of the economic result. up to that date. If the actual current of goods and services cannot be clearly identified, it shall be understood that the expenditure or revenue has occurred when the increases in obligations or duties or the value adjustments are recognised. which affect property assets. The imputation principle of the transaction. The imputation of the accounting transactions or facts must be made to assets, liabilities, expenses or annual or multi-year revenues in accordance with the rules established in this Plan of Public Accounting and other rules that will be dictated. The imputation of the operations to be applied to the expenditure and revenue budgets must be carried out according to the following criteria: The budgetary expenditure and revenue will be charged in accordance with its economic nature and, in the case of expenses, in addition, according to the purpose that it is intended to achieve. Expenditure and revenue shall be classified, where appropriate, by the body responsible for its management. The budgetary obligations arising from acquisitions, works, services, benefits or expenses in general shall be charged to the budget of the financial year in which they are carried out and charged to the respective appropriations. shall be charged to the budget of the financial year in which they are recognised or settled. In cases of conflict between this principle and the rest of the public accounting principles, the latter must prevail, in particular the principles of registration and accrual. The acquisition price principle. As a general rule, all goods, rights and obligations must be included in their purchase price or cost of production. However, the obligations should be accounted for by their redemption value. The principle of purchase price must always be respected, except where, by legal provision, corrections to it are authorized; in this case, information must be provided. Income and expense correlation principle. The accounting system should show the relationship between the costs incurred by an institution and the revenue required for its financing. The economic-wealth result of an exercise shall be constituted by the difference between the income and the economic costs incurred during that period. The calculated result represents gross, positive or negative savings. Principle of non-compensation. In no case should the assets and liabilities of the balance sheet be compensated, neither the expenses and income that make up the account of the economic-patrimonial income, nor the expenses and income that make up the State of liquidation of the budget. The component elements of the various assets and liabilities items must be assessed separately. Principle of disaffection. As a general rule, budgetary revenue is intended to cover all expenditure of that nature, without any direct relationship between each other. In the event that certain budgetary expenditure is financed from specific budgetary revenue to them, the accounting system should reflect this and allow it to be monitored. SECOND PART Chart of Accounts 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. Reserve of revaluation. 12. Results pending implementation. 120. Positive results from previous exercises. 121. Negative results from previous years. 129. Results of the financial year. 14. Provisions for risks and expenses. 142. Provision for responsibilities. 143. Provision for major repairs. 15. Borrowing and other similar issues. 150. Bonds and bonds. 155. Debts represented in other marketable securities. 156. Long-term interest in borrowings and other similar issues. 158. Borrowings and other similar issues in foreign currency. 159. Long-term interest in borrowings and other similar issues in foreign currency. 16. + Metal coin issued. 17. Long-term debts for loans received and other concepts. 170. Long-term debt with credit institutions. 171. Long-term debts. 173. Suppliers of fixed assets in the long term. 176. Long-term interest in debt with credit institutions. 177. Long-term interest on debts. 178. Long-term debts for loans received and other concepts in foreign currency. 179. Long-term interest in foreign currency debts. 18. Bonds and deposits received in the long term. 180. Bonds received in the long term. 185. Deposits received in the long term. 19. Transitional financing situations. Group 2. Quiesced 20. Investments for general use. 200. Land and natural goods. 201. Infrastructure and goods for general use. 202. Communal goods. 205. + Military investments in infrastructure and other goods. 208. Assets 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. 22. Tangible fixed assets. 220. Land and natural goods. 221. Buildings. 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. 2295. + Precious metals. 23. Managed investments for other public entities. 230. Managed investments for other public entities. 24. Relations with accounting offices and decentralised entities. 240. Decentralised accountancy offices. 25. Permanent financial investments. 250. Permanent financial investments in capital. 251. Fixed income securities. 252. Long-term loans. 253. Long-term credit for the disposal of fixed assets. 256. Long-term interest in fixed income securities. 257. Long-term interest on loans. 259. Outstanding disbursements on shares. 26. Bonds 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. 271. Deferred financial expenses of marketable securities. 272. Deferred financial expenses for other debts. 28. Accumulated 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. Group 3. Stocks 30. Commercial. 300. Goods A. 301. Goods B. 31. Raw materials. 310. Raw materials A. 311. Raw materials B. 32. Other supplies. 320. Embeddable elements and assemblies. 321. Fuels. 322. Spare parts. 325. Miscellaneous materials. 326. Packaging. 327. Packaging. 328. Office material. 33. Products in progress. 330. Products in progress A. 331. Products under way B. 34. Semi-finished products. 340. Semi-finished products A. 341. Semi-finished products B. 35. Finished products. 350. Finished Products A. 351. Finished products B. 36. By-products, waste and recovered materials. 360. By-products A. 361. By-products B. 365. Waste A. 366. Waste B. 368. Recovered materials A. 369. Recovered materials B. 39. Provisions for depreciation of stocks. 390. Provision for depreciation of goods. 391. Provision for depreciation of raw materials. 392. Provision for depreciation of other supplies. 393. Provision for depreciation of current products. 394. Provision for depreciation of semi-finished products. 395. Provision for depreciation of finished products. 396. Provision for depreciation of by-products, waste and recovered materials. 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 recognised obligations. Budgets for closed expenses. 4010. Creditors for recognised obligations. Budgets for closed expenses. 4011. Proposals for payment in processing. Budgets for closed expenses. 4012. Creditors for ordered payments. Budgets for closed expenses. 405. Creditors for commercial transactions. Current budget. 406. Creditors for commercial transactions. Budgets closed. 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. 4120. Creditors for recognised obligations. Treasury advances. 4121. Proposals for payment in processing. Treasury advances. 4122. Creditors for ordered payments. Treasury advances. 419. 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. 4303. Of prior contracted settlements, income per receipt. 431. Debtors for recognised rights. Revenue budgets closed. 4310. Of prior contracted settlements, direct income. 4313. Of prior contracted settlements, income per receipt. 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. 4334. Rights cancelled due to cancellation of prior contract and receipt. 4335. Entitlements cancelled due to insolvencies and other causes, of prior contracted settlements and receipt of receipt. 4336. Rights cancelled by deferment and fractionation, settlement of prior contract and receipt by receipt. 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. 4344. Rights cancelled by cancellation, settlement of prior contract and receipt by receipt. 4345. Entitlements cancelled due to insolvencies and other causes, of prior contracted settlements and receipt of receipt. 4346. Rights cancelled by deferment and fractionation, settlement of prior contract and receipt by receipt. 4347. Rights cancelled by prescription, settlement of prior contract and receipt of receipt. 435. Debtors for commercial transactions. Current budget. 436. Debtors for commercial transactions. Budgets closed. 437. Return of income. 438. Rights cancelled in kind of current budget. 4380. Of prior contracted settlements, direct income. 4383. Of prior contracted settlements, income per receipt. 439. Rights cancelled in kind of closed budgets. 4390. Of prior contracted settlements, direct income. 4393. Of prior contracted settlements, income per receipt. 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. 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 settlements and 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. 453. Public entities, for outstanding income from liquidating. 454. Return of income from resources of other public entities. 455. Public entities, for return of outstanding income. 456. Public authorities, c/c. cash. 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. 470. Public Finance, debtor for various concepts. 4700. Hacienda Pública, debtor for VAT. 4707. Public Finance, debtor by IGIC. 4709. Public Finance, debtor for other concepts. 471. Social Welfare Agencies, debtors. 4710. Social Security. 472. Public finances, VAT incurred. 4720. VAT supported. 4727. IGIC supported. 475. Hacienda Pública, creditor for various concepts. 4750. Hacienda Pública, creditor for VAT. 4751. Hacienda Pública, creditor for withholding taxes. 4757. Public Finance, creditor by IGIC. 4759. Hacienda Pública, creditor for other concepts. 476. Social Welfare Agencies, creditors. 4760. Social Security. 4761. MUFACE. 4762. MUGEJU. 4763. ISFAS. 4769. Other Social Welfare bodies, creditors. 477. Public finances, VAT passed on. 4770. VAT passed on. 4777. IGIC passed on. 48. Adjustments for the time-to-year 480. Anticipated expenses. 485. Anticipated revenue. 49. Provisions. 490. Provision for insolvencies. 495. Provision for tax refunds. Group 5. Financial accounts 50. Borrowings and other similar short term issues. 500. Short-term bonds and bonds. 505. Debts represented in other marketable securities in the short term. 506. Short-term interest on borrowings and other similar issues. 508. Borrowings and other short-term similar issues in foreign currency. 509. Short-term interest on borrowings and other similar issues in foreign currency. 52. Short term debts for loans received and other concepts. 520. Short-term debt with credit institutions. 521. Short-term debts. 523. Suppliers of fixed assets in the short term. 526. Short-term interest on debt with credit institutions. 527. Short-term interest on debts. 528. Short term debts for loans received and other concepts in foreign currency. 529. Short-term interest in foreign currency debts. 54. Temporary financial investments. 540. Temporary financial investments in capital. 541. Fixed income securities in the short term. 542. Short-term loans. 543. Short-term loans for the disposal of fixed assets. 544. Short-term credit to staff. 545. Dividend receivable. 546. Short-term interest on fixed income securities. 547. Short term interest on loans. 548. Short-term impositions. 549. Outstanding disbursements on short-term shares. 55. Other non-bank accounts. 550. Non-bank checking accounts. 554. Charges pending application. 555. Payments pending application. 557. Link accounts. 5570. Cash remittances received. 5571. Remittance of cash referred. 5572. Payment proposals issued. 5573. Payment proposals received. 5574. Payment orders issued. 5575. Payment orders received. 5576. Operations carried out on behalf of other offices. 5577. Operations performed in other offices on our own. 5578. Recovery orders referred. 5579. Recovery orders received. 558. Fixed cash advances to be repayable. 559. 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. 571. Banks and credit institutions. Operational accounts. 573. Banks and credit institutions. Collection restricted accounts. 575. Banks and credit institutions. Payment restricted accounts. 577. Banks and credit institutions. Financial accounts. 578. Internal cash movements. 579. Formalisation. 58. Adjustments for the time-to-year 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. Purchases and expenses by nature 60. Shopping. 600. Merchandise purchases. 601. Purchases of raw materials. 602. Purchases of other supplies. 607. Jobs performed by other entities. 608. Purchases returns and similar transactions. 609. 61. Change in stocks. 610. Variation of stock of goods. 611. Change in stocks of raw materials. 612. Change in stocks of other supplies. 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. 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. 632. State taxes. 634. Negative adjustments to indirect taxation. 639. Positive adjustments in indirect taxation. 64. Staff expenditure 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. 662. Interest on long-term debts. 663. Interest on short-term debts. 665. Sales discounts for early payment. 666. Losses in marketable securities. 667. Credit losses. 668. Negative differences of change. 669. Other financial expenses. 67. Losses arising from fixed assets, other losses 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. 693. Allocation to the provision of stocks. 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. Sales and revenue by nature 70. Sales. 700. Merchandise sales. 701. Sales of finished products. 702. Sales of semi-finished products. 703. Sales of by-products and waste. 704. Sales of packaging and packaging. 705. Provision of services. 708. Sales returns and similar transactions. 709. 71. Change in stocks. 710. Change in stocks of products in progress. 711. Change in stocks of semi-finished products. 712. Change in stocks of finished products. 713. Change in stocks of by-products, residues and recovered materials. 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. 724. Tax on Real Estate. 725. Mechanical Traction Vehicle Tax. 726. Tax on the Increase of the Value of the Land of Urban Nature. 727. Tax on Economic Activities. 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. 733. Tax on Construction, Facilities and Works. 734. Taxes on Foreign Traffic. 739. Other taxes. 74. Rates, 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. 765. Discounts on purchases for early payment. 766. Benefits in marketable securities. 768. Positive differences of change. 769. Other financial income. 77. Profits from fixed assets, other revenue from current management and exceptional income. 770. Profits from intangible fixed assets. 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. 790. Excess provision for risks and expenses. 793. Provision of applied stocks. 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. Budgetary control. Current exercise. 000. Budget year. 001. Budget for expenditure: initial appropriations. 002. Budget of expenditure: changes of credit. 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: committed expenditure. 006. Revenue Budget: initial forecasts. 007. Revenue budget: modification of forecasts. 008. Revenue budget: final estimates. 03. Treasury advances. 030. Treasury advances granted. 031. Advance credits. 034. Authorised expenditure. 035. Committed expenses. THIRD PART Accounting definitions and relationships Group 1. Basic financing It comprises the own resources and long-term foreign financing of the entity, subject to accounting, intended, in general, to finance the permanent asset and to cover a reasonable margin of circulation. 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. 100. Equity. -Representative account, generally, of the difference between the entity's own asset and the liability of the entity, subject to the accounting, unless there are outstanding results or reserves, or that account 109, Your balance, normally a creditor, will be included in the balance sheet liability. Your move is as follows: (a) Account 120, b) It will be loaded with credit to: b.1) Account 121, b.2) Account 109, 101. Property received in subscription. -Account that collects the value of the real estate that has been attached to the accounting subject, for its exploitation or use, coming from the entity of which it depends. Your balance, creditor, will be included in the liability of the balance sheet. Your move is as follows: (a) It shall be paid, by the value of the assets assigned, to the account of the fixed assets representative of them. (b) The term of the subscription shall be debited with the same payment. The goods to be delivered must be discharged by the net book value that is present at that time, and any differences, generally, in the accounts 671, 102. Central Accounting Office. -Account of the liaison of the accounting offices, which collects the net assets in them existing and derived from the operations carried out as a result of their relations with the Central Accounting Office. Your balance, normally a creditor, will pick up the position of the accounting offices in front of the Central. Your move is as follows: (a) It shall be paid for positive changes in equity. b) It will be charged for the negative variations of the same. 103. Assets received by transfer. -Account that collects in the transferee the value of the goods that have been transferred to it, for their exploitation or use, subject to reversal. Your balance, creditor, will be included in the liability of the balance sheet. Your move is as follows: (a) It shall be paid, by the value of the assets transferred, to the account of the fixed assets representative of them. b) To be charged, to the reversal of the goods, with credit to the same counterpart. The goods to be delivered must be discharged by the net book value that is present at that time, and any differences, generally, in the accounts 671, 107. Equity delivered in subscription. -Account debtor representative of the value of the real estate delivered in subscription. Your balance, debtor, will appear on the balance sheet liability by minoring the account 100, Your move is as follows: (a) It shall be charged, for the value of the goods delivered in connection, with credit to the account of fixed assets representative of the same. (b) To be paid, to the reinstatement of the goods under the same consideration. The property that is reincorporated must be discharged by the net value that it presents in the beneficiary's accounts at that time, with the possible differences, generally, in the accounts 671, material>, or 771, 108. Equity delivered on assignment. -Account debtor representative of the value of the assets transferred. Your balance, debtor, will appear on the balance sheet liability by minoring the account 100, Your move is as follows: (a) It shall be charged, for the value of the assets transferred, with credit to the account of the fixed assets representative thereof. b) To be paid, to the reversal of the goods, with the same payment to the same counterpart. 109. Equity delivered to general use. -Account debtor representative of the value of the investments delivered to the general use. Your balance, debtor, will appear on the liability side of the balance sheet, minoring the account 100, Your move is as follows: a) It will be loaded with credit to: a.1) Accounts of subgroup 20, a.2) Accounts of subgroup 22, b) Be paid from: b.1) The account 100, b.2) Sub-group 22 accounts for the disaffection of goods for general use when their balance has not been incorporated into account 100, 11. Reservations. 111. Reserve of revaluation. -Account that collects the revaluations of assets from the application of a rule that authorizes it and in the terms established in it. It will appear on the liabilities side of the balance sheet, forming part of own funds. Your move is as follows: (a) It shall be paid, for the net amount of the revaluation, that is, for the difference between the charge to the comprehensive asset accounts of the revalued items and the credit to the corresponding amortisation fund. b) We will charge, for the provision of the reservation, with credit to the corresponding account. 12. Results pending implementation. 120. Positive results from previous exercises. 121. Negative results from previous years. 129. Results of the financial year. The accounts of this sub-group shall be included in the balance sheet liabilities, as part of the own funds, with a positive or negative sign as appropriate. 120. Positive results from previous exercises. -Positive results from previous exercises not specifically applied to any other account or incorporated in the Heritage. Your move is as follows: a) Account 129, b) The account 100, 121. Negative results from previous exercises. -Negative results from previous exercises not specifically applied to any other account or incorporated in the Heritage. Your move is as follows: a) Account 129, (b) The account or accounts with which your balance is cancelled shall be credited to the account or accounts. 129. Results of the financial year. -It covers the positive or negative results of the last financial year, pending implementation. Your move is as follows: a) It will be paid out of: a.1) Accounts of groups 6 and 7 that present at the end of the financial year credit balance to determine the outcome of the financial year. a.2) The account 121, a.3) The account 100, b) It will be loaded with credit to: b.1) Accounts of groups 6 and 7 that present at the end of the financial year the debtor balance to determine the outcome of the financial year. b.2) Account 120, b.3) The account 100, 14. Provisions for risks and expenses. 142. Provision for responsibilities. 143. Provision for major repairs. Those intended to cover future commitments and which are determined using criteria which, while reliable, involve a certain degree of subjectivity both in their quantification and in the setting of their time limit. maturity. The accounts of this subgroup shall be on the liabilities side of the balance sheet. 142. Provision for responsibilities. Estimated amount to deal with probable or certain liabilities arising from ongoing litigation, indemnities or outstanding liabilities, as is the case for guarantees or other similar guarantees to position of the institution. Your move is as follows: (a) It shall be paid, at the birth of the liability or the obligation determining the compensation or payment, in charge, generally, to the accounts of subgroup 62, b) It will be loaded with credit to: b.1) The account 400, b.2) Account 790, , for excess provisioning. 143. Provision for major repairs. Constituted to attend to revisions or extraordinary repairs of immobilized material. Your move is as follows: (a) It shall be paid, by the estimate of the annual accrual, with account 622, b) It will be loaded with credit to: b.1) The account 400 b.2) Account 790, , for excess provisioning. 15. Borrowing and other similar issues. 150. Bonds and bonds. 155. Debts represented in other marketable securities. 156. Long-term interest in borrowings and other similar issues. 158. Borrowings and other similar issues in foreign currency. 159. Long-term interest in borrowings and other similar issues in foreign currency. Collects long-term foreign funding obtained through the mass issuance of marketable securities. The accounts for this subgroup will be in the balance sheet liability, forming part of the The share of long-term debt that has a short maturity must be included in the liability of the balance sheet in the pool 150. Bonds and bonds. -Reflects the bonds and bonds in circulation whose maturity is to occur within a period of more than one year. Your move is as follows: (a) It shall be paid, by the amount of reimbursement, from account 430, (b) It shall be charged, for the amount to be repaid of the securities, for the early repayment, with credit to the account 400, 155. Liabilities represented in other marketable securities. -Other financial liabilities represented in marketable securities, offered for public savings, other than those above. Your move is analogous to the one pointed out for account 150, 156. Long-term interest in borrowings and other similar issues. Collects the amount of interest payable, with a maturity of more than one year, of borrowings and other similar issues. Your move is as follows: (a) It shall be paid, for the amount of interest accrued during the financial year, from account 661, b) You will be charged, to the early redemption of securities, with credit to the account 400, 158. Borrowings and other similar issues in foreign currency. -Reflects marketable securities in circulation with long-term maturity issued in foreign currency. Your move is analogous to the one flagged for account 150, 159. Long-term interest in borrowings and other similar issues in foreign currency. -It covers the amount of interest payable, with a maturity of more than one year, of borrowings and other similar issues in foreign currency. Your movement is analogous to the one for account 156, 16. + Metal coin issued. Collects the operations of coin issuance, the application of the profit to the revenue budget, as well as the control of the entry into circulation and collection of the same. 17. Long-term debts for loans received and other concepts. 170. Long-term debt with credit institutions. 171. Long-term debts. 173. Suppliers of fixed assets in the long term. 176. Long-term interest in debt with credit institutions. 177. Long-term interest on debts. 178. Long-term debts for loans received and other concepts in foreign currency. 179. Long-term interest in foreign currency debts. Non-instrumented long-term foreign financing in marketable securities. The accounts for this subgroup will be in the balance sheet liability, forming part of the The share of long-term debt that has a short-term maturity must be included in the balance sheet in the pool 170. Long-term debt with credit institutions. -For loans with credit institutions for loans received and other debts, with a maturity of more than one year. Your move is as follows: (a) The amount of the loan will be paid to the formalization of the loan from the account 430, b) It will be charged, for the full or partial reconsideration, with credit to the account 400, 171. Long-term debts. -Other liabilities to third parties for loans received and other debits not included in other accounts of this sub-group, with a maturity of more than one year. Your move is analogous to that for account 170, . 173. Suppliers of fixed assets in the long term. -Deures with suppliers of goods included in Group 2 with a maturity of more than one year. This account shall be collected in respect of amounts due in subsequent years after the year in which the expenditure is authorised. Your move is as follows: (a) To be paid, to the formalisation of the acquisition of the goods supplied or to the formalisation of a lease, from group 2 accounts and, where appropriate, to account 272, deferred from other debts >. b) It will be charged, for the early cancellation, in whole or in part, of the debts, with credit to the account 400, 176. Long-term interest in debt with credit institutions. -Interest to pay, with long-term maturity, of debts with credit institutions. Your move is as follows: (a) It shall be paid, for the amount of interest accrued on the financial year, with a maturity of more than one year, with account 662, b) You will be charged for the early, total or partial cancellation of the debts, with credit to the account 400, 177. Long-term interest in debt. -Interest to pay, with long-term maturity, of debts that have not been contracted with credit institutions. Your move is analogous to the one noted for account 176, . 178. Long-term debts for loans received and other concepts in foreign currency. -Foreign currency contracts with a maturity of more than one year. Your move is as follows: a) It will be paid out of: a.1) The account 430, a.2) Group 2 accounts and, where applicable, account 272, the formalisation of the acquisition of the goods supplied, or the formalisation of a lease. b) You will be charged or paid with credit or charge to accounts 768, c) It will be charged, for the early cancellation, in whole or in part, of the debts, with credit to the account 400, 179. Long-term interest in foreign currency debts. -Interest in paying, with long-term maturity, of debts incurred in foreign currency. Your move is analogous to that for account 176, , with the specialty that you will be charged or paid with credit or charge to the accounts 768, change>, or 668, 18. Bonds and deposits received in the long term. 180. Bonds received in the long term. 185. Deposits received in the long term. The accounts for this subgroup will be in the balance sheet liability, forming part of the The share of bonds and deposits received in the long term that has a short maturity must be included in the liability of the balance sheet in the pool 180. Bonds received in the long term. -Cash received as a guarantee of compliance with an obligation, with a maturity of more than one year. Your move is as follows: (a) It shall be paid, to the constitution of the security, under the account 430, b) It will be loaded with credit to: b.1) The account 400, b.2) Account 778, 185. Deposits received in the long term. -Cash received as an irregular deposit, with a maturity of more than one year. Your move is as follows: (a) It shall be paid, to the deposit, under the account 430, b) You will be charged, to the early cancellation, with credit to the account 400, 19. Transitional financing situations. Collects information regarding possible intermediate situations arising from the issuance and amortization of bonds and bonds. Group 2. Quiesced It includes the assets of the entity, the subject of the accounting, which are permanent and are not intended for sale. Also included in this group are 20. Investments for general use. 200. Land and natural goods. 201. Infrastructure and goods for general use. 202. Communal goods. 205. + Military investments in infrastructure and other goods. 208. Heritage of historical, artistic and cultural heritage. Investments in infrastructure and goods destined to be used directly by the general public. The accounts of this subgroup will be included in the balance sheet asset. Your move is as follows: a) They will be charged, for the purchase price or production cost, with credit, generally, to the account 400, (b) They shall be paid, for the amount of investments that have become operational, from account 109, 200. Land and natural goods. -Solares of urban nature, rustic estates and other non-urban land, mines and quarries for general use, livestock roads, public use mountains, national parks, etc. 201. Infrastructure and goods for general use-Investments in the construction of goods for general use or intended to create, improve, extend or renew infrastructure of any kind such as roads, roads, streets, squares, levees, sea access, shelter and dock works, maritime signs and balization, bridges and escorts, canalisations, urban furniture and other public works of use or general use. 202. Communal goods. -Those goods that, even being in the public domain, their use correspond exclusively to the common of the neighbors of a particular Municipality or Local Entity. Includes the land and natural assets of communal use and the investments and infrastructures made on natural lands. 205. + Military investments in infrastructure and other goods. -Includes investments aimed at creating, improving or replenishing military infrastructures of any kind that are susceptible to general use and other types of goods. 208. Property of historical, artistic and cultural heritage. -Furniture and objects of artistic, historical, paleontological, archaeological, ethnographic, scientific or technical. Exceptionally goods which are primarily intended for the provision of public or administrative services may, for accounting purposes, be regarded as tangible fixed assets. 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. A set of intangible assets and rights, capable of economic valuation, which also meet the characteristics of permanence in time and use in the production of public goods and services or constitute a source of resources of the accounting officer. The accounts of this subgroup will be included in the balance sheet asset. 210. Research and development expenditure. Research: Original and planned study conducted in order to obtain new scientific or technological knowledge. Development: It is the concrete application of the achievements made in the research. Your move is as follows: a) It will be charged, for the amount of expenses that must be included in this account, with credit to account 781, b) Be paid from: b.1) The account 670, b.2) Accounts 212, When it comes to research and development by companies, universities or other institutions dedicated to scientific or technological research, the movement of the account 210 is also the one that has just been indicated. 212. Industrial property. -Amount satisfied by the property or by the right to use or to grant the use of the various manifestations of the property industrial. This account will also include expenses incurred in research and development when the results of the respective projects were positive and, in compliance with the necessary legal requirements, were entered in the Register. Your move is as follows: a) It will be loaded with credit to: a.1) Generally, the account 400, a.2) Account 210, a.3) The account 400, for the disbursements required for registration in the corresponding Register. (b) It shall be paid, generally, for the disposal of the account 430, 215. Computer applications. -Amount satisfied by the property or the right to the use of computer programs, or the cost of production of those made by the accounting subject itself, when it is intended to be used in various exercises. Your move is analogous to the one flagged for account 212, 216. Intellectual property. -Amount satisfied by the property, or by the right to use, or to the granting of the use of the various manifestations of the intellectual property. Your move is analogous to the one flagged for account 212, 217. Property rights under the leasing arrangements-Value of the right of use and the option of purchase on the assets that the entity uses under the leasing scheme. Your move is as follows: (a) You will be charged, for the formalization of the contract, for the spot value of the good, with credit to the account 400, (b) The corresponding fixed assets account shall be paid at the end of the contract. 218. + Military investments of immaterial nature. -Investments aimed at the acquisition or creation of intangible assets of military use. Your move is as follows: a) It will be loaded with credit to: a.1) The account 400, a.2) The account 781, b) Account 100, 22. Tangible fixed assets. 220. Land and natural goods. 221. Buildings. 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. 2295. + Precious Metals. tangible assets, furniture or buildings, which are used continuously by the accounting officer in the production of public goods and services and which are not intended for sale. It shall be differentiated, with due development into four-digit accounts, the fixed fixed material fixed to the fixed assets in adaptation, construction or assembly, when the inventory management system so permits. The accounts of this subgroup will be included in the balance sheet asset. Your movement, except for account 225, is as follows: a) They will be loaded with credit to: a.1) Generally, the account 400, a.2) The account 100, (b) They shall generally be paid for the fees charged to the account 430, 220. Land and natural goods. -Solares of urban nature, rustic estates, other non-urban areas, such as state mountains, reserves and hunting, mines and quarries. 221. Constructions. -Edifications in general, whatever their destination. The administrative, commercial, educational, sports, residential, health centers, shelters and forest houses, nurseries, blocks and stables, tanatories and cemeteries, etc. are included. 222. Technical installations.-Complex units of specialized use comprising: buildings, machinery, material, parts or elements, including computer systems which, while being separable by nature, are permanently linked to its operation and subject to the same rate of depreciation; spare parts or spare parts for such installations shall also be included. 223. Machinery. -Set of machines by which the extraction, processing or treatment of the products is carried out or used for the provision of services that constitute the activity of the accounting subject. It will include those elements of internal transport that are destined to the transfer of personnel, animals, materials and goods within factories, workshops, etc, without going outside. 224. Use. -Set of utensils or tools that can be used autonomously or in conjunction with the machinery, including moulds and templates. An annual physical count will be made, in order to determine the losses incurred in the financial year, with this account being credited to account 676, 225. + Military investments associated with the operation of services. Investments aimed at improving the internal functioning and the operability of the armed forces. Your move is as follows: a) It will be loaded with credit to: a.1) The account 400, a.2) The account 781, b) Account 100, 226. Furniture. -Mobilary, material and office equipment, with the exception of those to be included in the account 227, . 227. Equipment for information processing. -Computers and other electronic assemblies. 228. Transport elements-Vehicles of any kind used for land, sea or air transport of persons, animals, materials or goods, except those to be recorded in account 223, 229. Another material immobilized. -Cuentano other material immobilizations not included in the other accounts of this subgroup, as the bibliographic and documentary funds or the cattle affected research activities. Packaging and packaging which must be regarded as fixed and fixed for fixed assets for which the storage cycle is more than one year shall be included in this account. Will collect, through sub-account 2295, 23. Managed investments for other public entities. 230. Investments managed for other public entities. -Assets that, being acquired or constructed from the expense budget of the entity, the accounting officer, must be transferred its ownership necessarily to another entity after the end of the the procedure for the acquisition or completion of the work and whether or not the target entity is involved in its financing. It will appear in the balance sheet asset. Your move is as follows: a) will be charged, for the purchase price or production cost, with credit, generally, to the account 400, (b) It shall be paid, for the delivery of the goods or works executed, from account 656, 24. Relations with accounting offices and decentralised entities. 240. Decentralized accounting offices. -It will collect in the Accounting Central the net patrimonial existing in the decentralized accounting offices, as a consequence of its relations with that. Your balance, normally debtor, will pick up the position of the Central Accountable against the decentralised accounting offices. Your move is as follows: a) It will be charged, for positive variations of the net patrimonial. (b) It shall be paid for the negative variations thereof. 25. Permanent financial investments. 250. Permanent financial investments in capital. 251. Fixed income securities. 252. Long-term loans. 253. Long-term credit for the disposal of fixed assets. 256. Long-term interest in fixed income securities. 257. Long-term interest on loans. 259. Outstanding disbursements on shares. -Permanent financial investments, whatever their form of instruments, including accrued interest, with a maturity of more than one year. The share of long-term investments that have a short maturity must be included in the balance sheet asset in the pool 250. Permanent financial investments in capital-long-term investments in capital rights-shares with or without trading on an organised secondary market or other securities-of companies. It will appear in the balance sheet asset. Your move is as follows: a) It will be charged, subscription or purchase, with credit, generally, to the account 400, (b) It shall be paid, generally, for the disposal of the account 430, 251. Fixed income securities-long-term investments, by subscription or acquisition of bonds, bonds or other fixed income securities, including those that set their performance on the basis of indices or similar systems. It will appear in the balance sheet asset. Your move is as follows: (a) The purchase price will be charged, subscription or purchase, excluding the explicit interest accrued and not due, with credit, generally, to the account 400, (b) It shall generally be paid for the disposal or early repayment of the account 430, 252. Long-term loans-Loans and other loans granted to third parties with a maturity of more than one year. To appear in the balance sheet asset Your move is as follows: (a) The amount of credit will be charged to the formalization of the credit, with credit, generally, to the account 400 b) It will be paid, from: b.1) Account 430, b.2) Account 667, , for firm insolvencies. 253. Long-term loans for the disposal of fixed assets. -Appropriations to third parties whose maturity is greater than one year, with origin in transactions involving the disposal of fixed assets. It will appear in the balance sheet asset. Your move is as follows: (a) The amount of such claims shall be charged on the basis of the corresponding fixed assets. b) Be paid from: b.1) Account 430, b.2) Account 667, , for firm insolvencies. 256. Long-term interest on fixed income securities. -Interest receivable, with a maturity of more than one year, of fixed income securities. It will appear in the balance sheet asset. Your move is as follows: a) It will be loaded with credit to: a.1) The account 400, a.2) Account 761, (b) It shall generally be paid for the disposal or early repayment of securities from account 430, 257. Long-term interest on loans-Interest receivable, with a maturity of more than one year, of long-term loans. It will appear in the balance sheet asset. Your move is as follows: (a) It shall be charged, for interest accrued and not due during the financial year, both implied and explicit, the maturity of which is greater than one year, with credit to account 762, . b) It will be paid, from: b.1) Account 430, b.2) Account 667, , for firm insolvencies. 259. Outstanding disbursements on shares. -Pending, not required, on shares. It will appear on the liability side of the balance sheet. Your move is as follows: (a) You will pay, to the acquisition or subscription of the shares, for the amount outstanding, charged to the account 250, b) It will be charged, for the disbursements that are required, with credit to the account 400, 26. Bonds and deposits constituted in the long term. 260. Bonds formed in the long term. 265. Deposits constituted in the long term.-The accounts of this sub-group will be included in the balance sheet asset. The share of long-term deposits and deposits that have a short maturity must be included in the balance sheet asset in the pool 260. Bonds formed in the long term. -Cash delivered as a guarantee of compliance with an obligation, a term of more than one year. Your move is as follows: (a) It will be charged, to the constitution, for the cash delivered, with credit to the account 400, b) Be paid from: b.1) Account 430, b.2) Account 678, 265. Deposits constituted in the long term. -Cash delivered as an irregular deposit with a term of more than one year. Your move is as follows: (a) It will be charged, to the constitution, for the cash delivered, with credit to the account 400, b) You will pay, to the early cancellation, with count 430, 27. Expenses to be distributed in various exercises. 270. Expenditure on formalisation of debts. 271. Deferred financial expenses of marketable securities. 272. Deferred financial expenses of other debts. -Expenses that are different from the entity to consider that they have future economic projection. The accounts of this subgroup will be included in the balance sheet asset. 270. Expenditure on formalisation of debts. -Expenditure on the issue of fixed income and formalisation and debt modification. Your move is as follows: (a) It will be charged, for the amount of expenses incurred, with credit to the account 400, b) It will be paid, for the amount to be imputed to results, from account 669, 271. Deferred financial expenses of marketable securities-Collect the difference between the redemption value and the issuance value of fixed income securities and other similar liabilities. Your move is as follows: (a) It shall be charged, by that difference, with credit to sub-group 15 accounts, . b) Be paid from: b.1) Account 661, b.2) Accounts of subgroup 15, in case of early amortisation of securities. 272. Deferred financial expenses of other debts. -It covers, generally, the difference between the redemption value and the amount received in debts other than those represented in fixed income securities. Your move is as follows: (a) It will be charged, by such difference, with credit to sub-group 17 accounts, b) Be paid from: b.1) Account 662, b.2) Sub-group 17 accounts, due to the early cancellation of debts. 28. Accumulated depreciation of fixed assets. 281. Accumulated depreciation of intangible fixed assets. 282. Accumulated depreciation of the fixed assets. -Accounting expression of the distribution in the time of investments in fixed assets for their use in the activity of the entity, the accounting officer. The accounts of this subgroup will be included in the balance sheet asset by minoring the investment to which they correspond. 281. Accumulated depreciation of intangible fixed assets. -Cumulative amount of the valuation corrections for the depreciation of intangible fixed assets made in accordance with a systematic plan. Your move is as follows: (a) It shall be paid, for the annual allocation, under account 681, (b) It shall be debited, when the intangible fixed assets are put in place or the inventory is lowered for any other reason, with credit to sub-group 21 accounts, 282. Accumulated depreciation of the tangible fixed assets. -Cumulative amount of the valuation corrections for the depreciation of the fixed assets made in accordance with a systematic plan. Your move is as follows: (a) It shall be paid, for the annual allocation, under account 682, (b) It shall be debited, when the fixed assets are fixed or the inventory is reduced for any other reason, with credit to sub-group 22 accounts, 29. Provisions for fixed assets. 297. Provision for depreciation of marketable securities in the long term. 297. Provision for depreciation of marketable securities in the long term. -Amount of the valuation corrections for reversible losses in the securities of the financial fixed assets. The estimation of such losses shall be carried out in a systematic manner in time and in any case at the end of the financial year. It will appear in the balance sheet asset by minoring the investment to which it corresponds. Your move is as follows: (a) It shall be paid, for the amount of the estimated loss, at account 696, . b) It will be loaded with credit to: b.1) Account 796, b.2) Sub-group 25 accounts, Group 3. Stocks Comprises, for entities carrying out industrial or commercial operations, the goods, raw materials, other supplies, products in progress, semi-finished products, finished products and by-products, waste and recovered materials. Each entity shall develop as many accounts as its activity requires. 30. Commercial. 300. Goods A. 301. B. -Mercaderies acquired by the entity, subject to the accounts, intended for sale without the same undergoing any transformation. They will be in the balance sheet asset and will only work on the basis of the end of the financial year. Your move is as follows: (a) The amount of the initial stock inventory, taken into account 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 there were any goods on the way, owned by the entity, they would be included as stocks at the end of the year in the respective accounts of the sub-group 30. This rule shall also apply where products, raw materials, etc. are on the way, including in the following sub-groups. 31. Raw materials. 310. Raw materials A. 311. Raw materials B. -These are those which, by means of processing or processing, are intended to be part of the products manufactured by the entity, subject to the accounts. They will be in the balance sheet asset and will only work on the basis of the end of the financial year. Its movement is analogous to that of subgroup 30. 32. Other supplies. 320. Embeddable elements and assemblies. 321. Fuels. 322. Spare parts. 325. Miscellaneous materials. 326. Packaging. 327. Packaging. 328. Office material. 320. Embeddable elements and assemblies. -They are those manufactured normally outside the entity and acquired by it to incorporate them into their production without undergoing them for transformation. 321. Fuels. -Energy materials susceptible to storage. 322. Parts. -Parts intended to be mounted on installations, equipment or machines to replace other similar parts. This includes those with a storage cycle of less than one year. 325. Miscellaneous materials. -Other consumer materials that are not to be incorporated into the manufactured product. In this account material of various kinds related to the activity of the entity, subject of the accounting, will be counted. 326. Packages. -Cover or wraps, usually irretrievable, intended to protect products or goods to be transported. 327. Packaging-Recinents or vessels, normally intended for sale, together with the product they contain. 328. Office equipment-The purpose of which is to indicate its name, unless the entity chooses to consider that the office material acquired during the financial year is the subject of consumption. Accounts 320/328 will be included in the balance sheet asset, and their movement is analogous to that of the sub-group 30. 33. Products in progress. 330. Products in progress A. 331. Products under way B. These are those that, in the end of the financial year, are in the process of working or processing and that do not have to be recorded in the accounts of the subgroups 34 or 36. They will be in the balance sheet asset, and will only work on the occasion of the close of the financial year. Your move is as follows: (a) The amount of the initial stock inventory, charged to the account 710, (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 710. 34. Semi-finished products. 340. Semi-finished products A. 341. Semi-finished products B. -They are those manufactured by the entity, subject to the accounts, which must be processed or processed before being disposed of or consumed. Figure in the balance sheet asset and its movement is analogous to that of the subgroup 33. 35. Finished products. 350. Finished Products A. 351. Finished products B. This subgroup accounts for products manufactured by the entity, subject to accounting, that are intended for final consumption or for use by other public or private entities. Figure in the balance sheet asset and its movement is analogous to that of the subgroup 33. 36. By-products, waste and recovered materials. 360. By-products A. 361. By-products B. 365. Waste A. 366. Waste B. 368. Recovered materials A. 369. Recovered materials B. By-products: The secondary or accessory to the main manufacturing process. Wastes: Those obtained inevitably and at the same time as the products or by-products, when they have some intrinsic value and can be used or sold. Recovered materials: Those that, because they have intrinsic value, enter into storage again after they have been used in the production process. The accounts 360/369 will be included in the assets of the balance sheet and their movement is analogous to that of the subgroup 33. 39. Provisions for depreciation of stocks. 390. Provision for depreciation of goods. 391. Provision for depreciation of raw materials. 392. Provision for depreciation of other supplies. 393. Provision for depreciation of current products. 394. Provision for depreciation of semi-finished products. 395. Provision for depreciation of finished products. 396. Provision for depreciation of by-products, waste and recovered materials. Reversible loss accounting expression, which is evidenced on the basis of the exercise closing stock inventory. They will appear in the balance sheet asset by minoring the stock to which they correspond. Your move is as follows: (a) They will be paid, for the allocation that is made in the financial year that is closed, from account 693 (b) They shall be charged, for the allocation made in the preceding financial year, with credit to account 793 Group 4. Creditors and debtors Operations derived from relationships with third parties, except those, which by their n stunning, correspond to accounts included in groups 1, 2 and 5. 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 recognised obligations. Budgets for closed expenses. 4010. Creditors for recognised obligations. Budgets for closed expenses. 4011. Proposals for payment in processing. Budgets for closed expenses. 4012. Creditors for ordered payments. Budgets for closed expenses. 405. Creditors for commercial transactions. Current budget. 406. Creditors for commercial transactions. Budgets closed. 408. Creditors for return of income. 409. Creditors for outstanding transactions to be applied on a budget. -Obligations to be paid by the institution as a result of the implementation of the budget. 400. Creditors for recognised obligations. Current expenditure budget-Obligations recognised during the period of validity of the budget under the appropriations entered in the budget. It will appear on the liability side of the balance sheet, forming part of the Your move is as follows: (a) It shall be paid, for the recognised budgetary obligations, from: a.1) Group 1 accounts, in cases, among others, of early repayment of the long-term payable liability, as well as in the case of early repayment of bonds and deposits received in the long term. a.2) Group 2 accounts, for investments for general and management purposes, as well as investments made in tangible, intangible and financial assets, and for the establishment of long-term bonds and deposits. a.3) Group 5 accounts, in the case of repayment of short-term payable liabilities, temporary financial investments as well as the establishment of short-term bonds and deposits. a.4) Group 6 accounts, for expenses and losses. a.5) The account 411, a.6) The account 441, a.7) Account 634, In case of cancellation of recognized obligations the seat to be performed will be identical but of negative sign. b) It will be loaded with credit to: b.1) Accounts of subgroup 57, , for the amount of payments made. b.2) Account 410, b.3) Account 554, The sum of your credit shall indicate the total of budgetary obligations recognised during the financial year. That of its own, the total budget obligations that have been paid for. Your balance, creditor, will collect the amount of outstanding obligations outstanding. On January 1, in the opening seat, the balance of this account in December 31 will appear directly, without the need for any seat, in the account 401, NOTE: In the case of an entity with a branch organization, whose accounting system is decentralized, the account 400 will work through its divisionaries: 4000. Creditors for recognised obligations. Current expenditure budget. Collects, in the Management of Expenditure Centres, the obligations recognised during the period of validity of the budget under the appropriations included in the budget. Your move is as follows: (a) It shall be paid from the same accounts and for the same reasons as indicated for the account 400. b) Sub-account 5572, The sum of your credit will indicate the total of obligations recognized in the financial year. The total number of payment proposals corresponding to the obligations recognised in the financial year. Your balance, creditor, will collect the recognised obligations for which you have not been paid. On 1 January, in the opening seat, the balance of this sub-account by 31 December will appear directly, without the need for any seat in sub-account 4010, 4001. Proposals for payment in processing. Current expenditure budget. Collects, in the Ordination of Payments, the payment proposals received from the Management of Expenditure Centres concerning obligations recognized by the current budget. Your move is as follows: a) Sub-account 5573, b) Sub-account 5574, The sum of your credit will indicate the total of payment proposals corresponding to obligations recognized in the current financial year. The of your must, the total payment orders. Your balance, creditor, will collect the total of payment proposals received, the payment of which has not yet been ordered, relating to obligations recognized by the current budget. On January 1, the balance of this sub-account will appear directly in the opening seat on December 31, without the need for any seat in sub-account 4011, 4002. Creditors for ordered payments. Current expenditure budget. Collects the payment odenes received regarding obligations recognized from the current budget. Your move is as follows: a) Sub-account 5575, (b) You will be charged with credit to sub-group 57, , for the amount of payments made. The sum of your credit shall indicate the payment orders corresponding to obligations recognised in the current financial year. That of their must, the payments ordered made effective. Your balance, creditor, will collect the amount of outstanding payments ordered. On 1 January in the opening seat the balance of this sub-account in December 31 will appear directly without the need for any seat in the sub-account 4012, 401. Creditors for recognised obligations. Budgets for closed expenses.-On January 1, I collected the balance of obligations recognized from the budget appropriations in force in previous years, the payment of which has not been made effective on 31 December of the previous year. It will appear on the liability side of the balance sheet, forming part of the Your move is as follows: a) It will be paid out of: a.1) Sub-account 6790, a.2) Sub-account 7790, (b) You will be charged with credit to sub-group 57, , for the amount of payments made. The sum of your credit shall indicate the total number of obligations recognised from the budget for closed financial years, the payment of which has not been made effective at the end of the previous financial year. The total of payments made during the financial year, corresponding to the obligations of closed budgets. Your balance, creditor, will collect the total outstanding obligations for closed budgets. NOTE: In the case of an entity with a branched organization, whose accounting system is decentralized, the 401 account will work through its divisionaries: 4010. Creditors for recognised obligations. Budgets for closed expenditure. -It covers the amount of obligations recognised in previous years in the Management Centres for Expenditure. Your move is as follows: (a) It shall be paid from the same accounts and for the same reasons as indicated for the 401 account. b) Sub-account 5572, The sum of your credit will indicate the total number of obligations recognized by previous financial year budgets, the payment of which had not been proposed on 31 December of the previous year. The total number of payment proposals corresponding to the obligations of closed budgets. Your balance, creditor, will collect the obligations of closed budgets the payment of which has not been proposed. 4011. Proposals for payment in processing. Budgets for closed expenses. Collects, in the Order of Payments, the payment proposals received from the Management Centres of Expenditure concerning obligations recognized in previous years. -Their movement is as follows: a) Sub-account 5573, b) Sub-account 5574, The sum of your credit will indicate the total of payment proposals corresponding to obligations recognized in previous years. The of your must, the total payment orders. Your balance, creditor, will collect the total of payment proposals received whose payment has not yet been ordered, relating to obligations recognized in previous years. 4012. Creditors for ordered payments. Closed-cost budgets. -Collect the payment orders received concerning obligations recognized in previous years. Your move is as follows: a) Sub-account 5575, (b) You will be charged with credit to sub-group 57, , for the amount of payments made. The sum of your credit shall indicate the payment orders corresponding to obligations recognised in previous financial years. That of their must, the payments ordered made effective. Your creditor balance will collect the amount of payment orders received for payment outstanding for obligations recognized under closed budgets. 405. Creditors for commercial transactions. Current budget. -It covers the obligations recognised during the period of validity of the budget as a result of commercial transactions. This account shall be used only in those entities whose revenue budget includes the result of commercial transactions. It will appear in the balance sheet liability in the Your move is as follows: a) It will be paid out of: a.1) Subgroup 60 accounts, a.2) The account 708, a.3) The account 709, a.4) Group 6 accounts, where commercial expenditure is charged in these accounts. a.5) Group 7 accounts, for the cancellation of commercial income, when they were charged. b) It will be loaded with credit to: b.1) Accounts of subgroup 57, , for payments derived from commercial transactions. b.2) Account 608, for the amount of purchases returns that would not have been paid. b.3) Group 6 accounts, when commercial type expenses that have not been paid are cancelled. Your balance, creditor, will collect the obligations recognized by commercial transactions pending payment. On January 1, in the opening seat, the balance of this account on December 31, will be part of the initial balance of the account 406, 406. Creditors for commercial transactions. Closed budgets.-On 1 January the balance of obligations recognised in previous financial years as a result of commercial transactions, the payment of which has not been made effective on 31 December of the preceding financial year. This account shall be used only in those entities whose revenue budget includes the result of commercial transactions. It will appear on the balance sheet liability as part of the pool Your move is as follows: a) It will be paid out of: a.1) The account 679, a.2) The account 779, b) It will be debited to the accounts of subgroup 57, , for payments made. Your credit balance represents the obligations recognized in previous financial years for outstanding commercial transactions. 408. Creditors by return of income. -Account holder who collects the recognition of the obligation to pay or return amounts unduly collected, as a consequence of having dictated the corresponding return agreement. The balance sheet liability will appear as part of the Your move is as follows: (a) At the time the revenue return agreement is issued, it shall be paid to the accounts of groups 1, 2, 5 or 7, as the origin of the return or, if applicable, the account 495 has been applied, tax return >. b) It will be debited to the accounts of subgroup 57, , for payments made. The sum of your credit will indicate the total number of obligations recognized by return of income, that is, the total of return agreements dictated in the exercise plus those that, dictated in previous years, were found payment pending at the beginning of the same. That of their must, the returns made. Your balance, creditor, will collect the amount of outstanding payment obligations for return of income. 409. Creditors for outstanding transactions to be applied on a budget. -An accretive account which collects the obligations arising from expenditure incurred or goods and services received for which the application has not been made on a budget itself. The balance sheet liability will appear as part of the Your move is as follows: (a) It shall be paid, at least as of 31 December, to the accounts of Group 6 or of the balance sheet representative of the budgetary expenditure incurred. (b) The payment made to the creditors shall be debited from the accounts of subgroup 57. (c) When the application is made on a budget, it shall be paid out of the accounts of group 6 or of the balance sheet to which it was previously paid and, at the same time, it shall be debited from account 579, The sum of their credit shall indicate the total number of recognized obligations that have not been applied to the budget, the application being made. The sum of their owes, the total of the aforementioned obligations that have been paid. Your balance, creditor, will collect the outstanding outstanding obligations. NOTE: In the opening seat of a financial year, this account shall be included in the amount of the financial year and the amount of the amount that it had before the end of the previous financial year. 41. Non-budgetary creditors. 410. Creditors for VAT incurred. 411. Creditors on the basis of budgetary expenditure. 412. Creditors for recognised obligations. Treasury advances. 4120. Creditors for recognised obligations. Treasury advances. 4121. Proposals for payment in processing. Treasury advances. 4122. Creditors for ordered payments. Treasury advances. 419. Other non-budgetary creditors. 410. Creditors for VAT incurred. -Creditor account that collects debts with third parties corresponding to a value added tax (VAT), which has the condition of deductible, which originates from the purchase of goods or services. It will appear on the liability side of the balance sheet. Your move is as follows: a) It will be paid out of: a.1) Account 472, a.2) Account 472, through its divisionaries, for the amount of the input VAT and deductible corresponding to the operations cancelled. This seat shall be a negative sign. a.3) Accounts of sub-group 57, , to the repayment of the cancelled operations the payment of which had previously occurred. a.4) Account 472, through its divisionaries, for the amount of the input VAT and deductible corresponding to the regularization practiced in the cases of application of the rule of prorrata. It shall be a negative sign if the input VAT and deductible VAT calculated in accordance with the provisional pro rata is higher than that calculated on the basis of the final pro rata. The amount thus paid shall be cancelled against the accounts of debtors or of budgetary creditors, according to the adjustment of the place to a positive or negative sign adjustment. (b) The payment made to the creditors shall be debited from the accounts of subgroup 57. Your balance, creditor, will collect the amount of the input VAT that has the condition of deductible payable to the creditors. 411. Creditors on the basis of budgetary expenditure.-The creditor account which collects the non-payment obligations in the end of the year arising from accrued expenses or goods and services actually received during the year. It will appear on the balance sheet liability, in the Your move is as follows: (a) It shall be paid for the amount of the goods and services corresponding to group 6 or group 2 accounts representative of them. (b) It shall be debited to the accounts of the sub-group 40, 412. Creditors for recognised obligations. Treasury advances. -It covers the obligations recognized by the accounts for the granting of cash advances, in accordance with Article 65 of the recast of the General Budget Law, or the corresponding text of the text legal entity applicable to the entity. It will appear on the liability side of the balance sheet. Your move is as follows: (a) It shall be paid for the recognised obligations under: a.1) Group 1 accounts, in cases, among others, of repayment of the long-term liability payable, as well as for the repayment of bonds and deposits received in the long term. a.2) Group 2 accounts, for investments for general and management purposes, as well as investments made in tangible, intangible and financial assets, and for the establishment of long-term bonds and deposits. a.3) Group 5 accounts, in the case of repayment of short-term payable liabilities, temporary financial investments, as well as the establishment of short-term bonds and deposits. a.4) Group 6 accounts, for expenses and losses. In the case of cancellation of recognized obligations, the same seat will be held, but the opposite sign. (b) The amount of payments made shall be debited from the accounts of subgroup 57, . (c) The cancellation of cash advances shall be paid from groups 1, 2, 5 or 6 in accordance with the nature of the expenditure to which the advance was applied, and shall be debited from account 579, payments made. Both seats are a negative sign. The sum of its credit shall indicate the total of obligations recognised by cash advance payments. The of its must, the total of payments made. Your balance, creditor, will collect the outstanding outstanding obligations. NOTE: The appropriations entered for the granting of cash advances are not subject to temporary delimitation, so they may be used until such advances are cancelled. It is for this reason that this account is included in the opening seat for an exercise and that it must be submitted before the end of the previous financial year. NOTE: In the case of an entity with a branched organization, whose accounting system is decentralized, account 412 will work through its divisionaries: 4120. Creditors for recognised obligations. Treasury advances. Collects, in the Management Centres for Expenditure, the obligations recognised by the accounts for the granting of cash advances, in accordance with Article 65 of the recast text of the General Budget Law or the corresponding to the legal text applicable to the entity. Your move is as follows: (a) It shall be paid from the same accounts and for the same reasons as indicated for account 412. b) Sub-account 5572, (c) The cancellation of cash advances shall be paid from groups 1, 2, 5 or 6 in accordance with the nature of the expenditure to which the advance was applied, with a negative sign. The sub-account 5572, The sum of your credit will indicate the total recognized obligations. That of your must, the total of payments proposed. Your balance, creditor, will collect the outstanding outstanding obligations to propose the payment. 4121. Proposals for payment in processing. Treasury advances. Collects in the Ordination of Payments, the payment proposals received from the Management Centres of Expenditure concerning obligations recognized by credit institutions for the granting of cash advances. Your move is as follows: a) Sub-account 5573, b) Sub-account 5574, The sum of your credit shall indicate the total of the payment proposals corresponding to obligations recognised by cash advances. The of its must, the total of payment orders issued. Your balance, creditor, will collect the total number of proposals received whose payment has not yet been ordered. 4122. Creditors for ordered payments. Treasury advances. Collects the payments ordered from the accounts for the granting of cash advances. Your move is as follows: a) Sub-account 5575, (b) You will be charged with credit to sub-group 57, , for the amount of payments made. The sum of your credit shall indicate the amount of the payment orders corresponding to obligations recognised by cash advance payments. That of their must, the payments ordered made effective. Your balance, creditor, will collect the amount of outstanding payments ordered. NOTE: The appropriations entered for the granting of cash advances are not subject to temporary delimitation, so they may be used until such advances are cancelled. That is why in the opening seat of an exercise these sub-accounts are included in the sums of the due and the amount of the sums to be submitted before the end of the previous financial year. 419. Other non-budgetary creditors-Collect the remaining non-budgetary creditors, not included in the previous accounts. It will appear on the liability side of the balance sheet. Your move is as follows: (a) It shall be paid, for the income made, from account 554, , as applicable. (b) It shall be charged, for payments made, with subscription to sub-group 57 accounts. Your balance, creditor, will pick up the slope to satisfy for this concept. 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. 4303. Of prior contracted settlements, income per receipt. 431. Debtors for recognised rights. Revenue budgets closed. 4310. Of prior contracted settlements, direct income. 4313. Of prior contracted settlements, income per receipt. 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. 4334. Rights cancelled due to cancellation of prior contract and receipt. 4335. Entitlements cancelled due to insolvencies and other causes, of prior contracted settlements and receipt of receipt. 4336. Rights cancelled by deferment and fractionation, settlement of prior contract and receipt by receipt. 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. 4344. Rights cancelled due to cancellation of prior contract and receipt. 4345. Entitlements cancelled due to insolvencies and other causes, of prior contracted settlements and receipt of receipt. 4346. Rights cancelled by deferment and fractionation, settlement of prior contract and receipt by receipt. 4347. Rights cancelled by prescription, settlement of prior contract and receipt of receipt. 435. Debtors for commercial transactions. Current budget. 436. Debtors for commercial transactions. Budgets closed. 437. Return of income. 438. Rights cancelled in kind of current budget. 4380. Of prior contracted settlements, direct income. 4383. Of prior contracted settlements, income per receipt. 439. Rights cancelled in kind of closed budgets. 4390. Of prior contracted settlements, direct income. 4393. Of prior contracted settlements, income per receipt. Rights recognised in favour of the institution as a result of the implementation of the budget. 430. Debtors for recognised rights. Current income budget.-The debtor account which collects the rights recognised during the financial year. The balance sheet asset will appear as part of the It will work through your divisionaries. Your move is as follows: (a) It shall be charged, for the recognition of the rights to be charged, with credit to: a.1) Group 1 accounts, in cases, among others, of formalization of long-term borrowing operations, as well as the establishment of bonds and deposits received in the long term. a.2) Group 2 accounts, for the disposal of tangible fixed assets, intangible assets and financial investments, early repayment of loans, as well as for the anticipated cancellation of long-term deposits and deposits. a.3) Group 5 accounts, by formalization of debt transactions, disposal of temporary financial investments, repayment of loans granted, as well as the establishment of bonds and deposits received in the short term. period. a.4) Group 7 accounts for revenue and profit. a.5) The account 443, a.6) The account 444, a.7) Account 639, te of the annual regularisation. b) Be paid from: b.1) Accounts of subgroup 57, , for the collection of rights recognized in the current financial year. b.2) Account 554, , at the time of the definitive application of those revenues applied transiently in that account. b.3) Account 410, b.4) Account 433, b.5) The account 438, The sum of your must indicate the total of rights settled in the financial year. The rights settled in the financial year during the financial year, before the seat of regularisation, shall be the same. Your balance, debtor, shall, after the regularisation, collect the amount of the rights settled in the financial year for recovery. On January 1, in the opening seat, the balance of this account at December 31, will be part of the initial balance of the account 431 431. Debtors for recognised rights. Closed-income budgets. -It will collect in January 1 the amount of the rights recognized in previous years, the collection of which has not been made effective on 31 December of the previous year. The balance sheet asset will appear as part of the It will work through your divisionaries. Your move is as follows: a) It will be loaded with credit to: a.1) Sub-account 7791, a.2) Sub-account 6791, , or the balance sheet account to which the budget revenue was charged, for the correction of the loss of the incoming balance of rights recognised in previous years. This seat shall be a negative sign. b) Be paid from: b.1) Accounts of subgroup 57, , for the collection of rights recognized in previous years. b.2) Account 554, , at the time of the definitive application of those revenues applied transiently in that account. b.3) The account 434, b.4) Account 439, The sum of your must indicate the total of rights recognized in previous years and that in January 1 were pending collection. The total number of duties charged during the financial year before the regularisation seats. Your balance, debtor, will collect, after regularisation, the rights settled in previous financial years. 433. Rights cancelled from current budgets-Recognition of recognised rights. It will work through your divisionaries. Your move is as follows: a) It will be paid out of: a.1) The imputation accounts listed in point (a) of the account 430, a.2) The account 675, , for the annulment of rights for insolvencies and other causes, in the cases where applicable. a.3) The accounts of subgroup 44, a.4) Account 437, , for cancellation of rights for return of income, once payment has been made. b) It will be loaded with credit to: b.1) Account 430, at the end of the financial year, for the balance of all its divisionaries, except 4339, , as a result of the regularisation of the rights annulled, except those that are have been cancelled by return of income. b.2) The account 437, in the end of the year, for the balance of its divisionary 4339, as a consequence of the regularization of rights cancelled by return of income. Your balance, creditor, before the regularization, will collect the rights cancelled in the year, corresponding to rights recognized in the exercise. 434. Rights annulled from closed budgets. -Recognition of rights recognized in previous years that appear pending collection in the account 431, It will work through your divisionaries. Your move is as follows: a) It will be paid out of: a.1) Sub-account 6791, a.2) The account 675, a.3) The accounts of subgroup 44 a.4) Sub-account 6791, for the cancellation of rights by prescription. b) It will be charged with credit to 431, for the regularization of the nullified rights. This seat will be made in the end of the exercise, and for the balance of its divisionaries. Your balance, creditor, before the regularization, will collect the cancellations that are made during the financial year, of rights settled in previous years. 435. Debtors for commercial transactions. Current budget. -It will collect the rights recognized during the period of the budget as a result of commercial operations. This account shall be used only in those entities whose revenue budget includes the result of commercial transactions. The balance sheet asset will appear as part of the Your move is as follows: a) It will be loaded with credit to: a.1) Subgroup 70 accounts, a.2) Account 608, a.3) The account 609, a.4) Group 7 accounts to which commercial income is charged. a.5) Group 6 accounts, when recognizing the rights to cancellations of commercial type expenses, when they would have been paid. b) Be paid from: b.1) Accounts of subgroup 57, , for collections. b.2) Account 554, , at the time of the definitive application of those revenues applied transiently in that account. b.3) The account 675, , for the firm insolvencies. b.4) Account 708, for the amount of sales returns that would not have been charged. b.5) Group 7 accounts, when commercial-rate revenues that have not been charged are cancelled. Your balance, debtor, will collect the rights settled during the financial year by commercial transactions, which are pending collection. On January 1 in the opening seat, the balance of this account, on December 31, will be part of the initial balance of account 436, 436. Debtors for commercial transactions. Closed budgets.-On January 1, I collected the balance of rights recognized by commercial operations in previous financial years pending recovery in December 31. The balance sheet asset will appear as part of the Your move is as follows: a) It will be loaded with credit to: a.1) The account 779, a.2) Account 679, b) Be paid from: b.1) Accounts of subgroup 57, , for collections. b.2) Account 554, , at the time of the definitive application of those revenues applied transiently in that account. b.3) The account 675, , for the firm insolvencies. b.4) Account 708, b.5) Group 7 accounts or account 679, Your balance, debtor, will collect the amount of rights settled by commercial transactions in previous financial years that are outstanding. 437. Return of income. -Collect the amount of income returns made during the financial year. Your move is as follows: a) The account 433, (b) It shall be paid, by balance, to sub-account 4339, in order to regularise the returns on revenue made during the financial year. This seat shall be held at the end of the financial year. Your balance, debtor, before the regularization, will collect the total of returns made in the financial year. 438. Rights cancelled in kind of current budget. -It covers the cancellations of recognized rights, produced as a result of awards of goods in payment of debts and other charges in kind. It will work through your divisionaries. Your move is as follows: (a) The account or balance sheet accounts of the goods or goods received shall be credited to the account. b) Account 430, Your balance, creditor, before the regularization, will collect the rights cancelled in kind in the year, corresponding to rights recognized in the exercise. 439. Rights cancelled in kind of closed budgets. -Recognition of rights recognized in previous exercises that appear pending collection in the account 431, It will work through your divisionaries. Your move is as follows: (a) The account or balance sheet accounts of the goods or goods received shall be credited to the account. (b) The account shall be debited to the account 431, at the end of the financial year, for the balance of its divisionaries as a result of the regularisation of the rights cancelled. Your balance, creditor, prior to the regularization, will collect the cancellations in kind that are made during the financial year, of rights settled in previous years. 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. 440. Debtors for VAT passed on. -Debtor account which collects the debts of third parties corresponding to a value added tax (VAT) passed as a result of the delivery of goods or services. It will appear in the balance sheet asset. Your move is as follows: a) It will be loaded with credit to: a.1) Account 477, a.2) Account 477, through its divisionaries, in a negative sign seat, for the amount of VAT passed on to operations cancelled. a.3) Accounts of subgroup 57, , for the reintegrated amount in the cancelled operations that had been previously collected. b) Be paid from: b.1) Accounts of subgroup 57 or account 554, b.2) Account 675, , in case of insolvencies. b.3) Account 679, Your balance, debtor, will collect the amount of VAT passed on to the debtors. 441. Debtors for provisions of funds to justify. -Debtor account that collects the amount of the bookings satisfied by the entity with the character of It will appear in the balance sheet asset. Your move is as follows: a) Account 400, (b) The representative account of the expenditure incurred shall be paid out when the accounts are approved for the use of the funds referred to by the recipient of the funds. Your balance, debtor, will collect the amount of funds that are freed with the character of 442. Debtors for collection service. -This account collects the credits in favor of the entity that have arisen as a result of income that is made in the entities entrusted with the management of recovery, provided that, according to the procedures of (a) the management of the funds in question is not the same as the actual receipt of the funds corresponding to the funds. The balance sheet asset will appear as part of the Your move is as follows: (a) It shall be charged, by the birth of the credit in favour of the institution, with credit to: a.1) Accounts that correspond to the nature of the income. a.2) Account 554, , in the case in which it is applicable or where appropriate in accordance with the procedures for applying the revenue used. (b) At the time of collection, the account 554, or to the accounts of sub-group 57, shall be paid, as appropriate. Your balance, debtor, will collect the amount outstanding. 443. Short-term debtors for deferment and fractionation. -Collection of rights to be charged with short-term maturity from cancellations by deferment and fractionation of rights recognized in the accounts 430, It will appear in the balance sheet asset. Your move is as follows: a) It will be charged, for the annulment of the budgetary right, with credit to the accounts 433, (b) In the exercise of the right to charge or the early cancellation of the same, it shall be paid out of account 430. Your balance, debtor, will collect the amount outstanding in the short term. 444. Long-term debtors for deferment and fractionation. -Collection rights to be collected with long-term maturity from cancellations by deferment and fractionation of rights recognized in the accounts 430, It will appear in the balance sheet asset. Your move is as follows: a) It will be charged, for the annulment of the budgetary right, with credit to the accounts 433, b) Be paid from: b.1) Account 430, due to the early cancellation of the collection right. b.2) Account 443, Your balance, debtor, will collect the outstanding amount of long-term maturity. 449. Other non-budgetary debtors. -It covers the remaining non-budgetary debtors not included in the previous accounts. It will appear in the balance sheet asset. Your move is as follows: a) It will be charged, for payments made, with credit to sub-group 57 accounts, . (b) It shall be paid for the revenue incurred, under account 554, Your balance, debtor, will collect the outstanding amount for this concept. 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 settlements and 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. 453. Public entities, for outstanding income from liquidating. 454. Return of income from resources of other public entities. 455. Public entities, for return of outstanding income. 456. Public authorities, c/c. cash. 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. This subgroup aims to collect those actions for the liquidation and collection (management) of resources of other entities that the entity carries out, subject to accounting. 450. Debtors for recognized rights of resources of other public entities. -It collects the settled resources of other public entities, which must be collected by the entity. It will appear in the balance sheet asset. It will work through your divisionaries. Your move is as follows: (a) The account 452, b) Be paid from: b.1) Accounts of subgroup 57, , for the collection of resources from other public entities. b.2) Account 554, , at the time of the definitive application of those revenues applied transiently in that account. b.3) Account 451, b.4) Account 458, The sum of the must indicate the total amount of rights to be charged, by resources of other public entities, recognized during the financial year, as well as the receivables at the end of the previous financial year. That of their being, prior to the regularisation, the collection during the financial year, corresponding to those rights. Your balance, debtor, will collect, after the regularization, the resources of other public entities liquidated and pending collection. 451. Rights nullified by resources of other public entities. -Collect the cancellations of resources accounted for in the account 450, It will work through your divisionaries. Your move is as follows: a) It will be paid out of: a.1) Account 452, a.2) Account 454, b) It will be loaded with credit to: b.1) Account 450, at the end of the financial year, for the balance of the divisionaries as a result of the regularization of rights annulled for the annulment of liquidations, insolvencies, prescription and other causes. b.2) Account 454, in the end of the financial year, for the balance of its divisionary 4519, as a result of the regularization of rights nullified by return of income. Your balance, creditor, before the regularization, will collect the total of rights annulled during the exercise, of resources of other public entities. 452. Public entities, for receivables. -It is the counterpart of the account 450, It will appear on the liability side of the balance sheet. Your move is as follows: (a) Account 450 shall be paid for the recognition of the receivables. b) It will be loaded with credit to: b.1) Account 453, b.2) Account 451, , for the annulment of rights recognized by other public authorities, when it is due to the annulment of liquidations, insolvencies, prescription and other causes. The sum of your credit will indicate the total amount of the rights recognized to be charged by other public entities. The amount of its must, the amount of all the settlements collected or cancelled, plus the nullified ones. Your balance, creditor, will collect the position of the entity against the other public entities for the recognized rights to be collected. 453. Public entities, by income to be liquidated. -Resources collected by the institution, on behalf of other public entities that constitute a credit in favor of the same. It will appear on the liability side of the balance sheet. Your move is as follows: a) It will be paid out of: a.1) The account 452, a.2) Accounts of subgroup 57, , for revenue from revenue from public entities to which resources are administered. a.3) Account 554, b) It will be loaded with credit to: b.1) Account 455, b.2) Account 456, b.3) Accounts of subgroup 57, for the amount of the liquid collection corresponding to public entities to which no income has been made to them, at the time of making their payment. At the end of the financial year, your credit balance will collect the entity's net debt with the public authorities on whose account it manages and collects resources. 454. Return of income from resources of other public entities. -Debit account which collects the operations referred to in its name. Your move is as follows: (a) Sub-account 4519, (b) The same amount shall be paid in respect of the same consideration, for the balance, to the regularisation in order to exercise the income returns made during the same period. Your debtor balance, before regularisation, will collect returns on income during the financial year. 455. Public authorities, for repayment of outstanding income. -Debit account that collects the decrease of the debit of the entity in front of the public entities on behalf of which it collects resources, as a consequence of the returns of income recognised. Your move is as follows: a) It will be charged, for the amount of the revenue return, at the time the return agreement is issued, with credit to account 457, b) Account 453, Your balance, debtor, will collect the minoron in the debt collected by the entity, as a consequence of the returns of income recognized and outstanding. It must be equal to the credit balance of account 457. 456. Public authorities, c/c. cash. -This account is intended to reflect the debtor or creditor situation of the public entities on behalf of which resources are administered and collected, as a result of the cash deliveries that the collecting entity will make to them during the financial year on account of the final settlement, which shall be based on the actual net recovery in the course of the financial year. Your move is as follows: (a) To be charged, for the amount of the deliveries to account made during the financial year, with credit to the accounts of subgroup 57, . This same seat shall be made when the creditor balances that result are made effective. Deliveries to account have been less than the total amount of the collection. b) Be paid from: b.1) Account 453, b.2) Account 554, , or to sub-group 57 accounts, as appropriate, where the deliveries to account have been higher than the amount of the liquid collection and the repayment of those amounts proceeds, at the time of its operation. 457. Creditors for the return of income from other entities 'resources.-The creditor account that collects the recognition of the obligation to pay or return amounts unduly collected, in the case of income from other entities' resources. It will appear on the liability side of the balance sheet. Your move is as follows: a) You will pay the account 455, b) It will be debited to the accounts of subgroup 57, , for the returns paid. The sum of your credit will indicate the total number of obligations recognized by other public entities ' returns, that is, the total number of return agreements issued in the financial year plus those that were issued in financial years. prior to the payment, they were pending payment at the beginning of the same period. That of their must, the returns made. Your balance, creditor, will collect the amount of outstanding obligations for the return of resources from other public entities. 458. Rights cancelled in kind by resources of other public entities. -Collect the cancellations of resources accounted for in the account 450, It will work through your divisionaries. Your move is as follows: (a) The account or representative balance sheet accounts of the bie n or goods received. (b) The balance of the divisionaries as a result of the regularisation of rights cancelled in kind shall be debited from the account of 450 accounts for the purpose of the financial year. Your balance, creditor, before the regularization, will collect the total of rights cancelled in kind during the exercise, of resources of other public entities. 47. General government. 470. Public Finance, debtor for various concepts. 4700. Hacienda Pública, debtor for VAT. 4707. Public Finance, debtor by IGIC. 4709. Public Finance, debtor for other concepts. 471. Social Welfare Agencies, debtors. 4710. Social Security. 472. Hacienda Pública, I.V.A. supported. 4720. VAT supported. 4727. IGIC supported. 475. Hacienda Pública, creditor for various concepts. 4750. Hacienda Pública, creditor for VAT. 4751. Hacienda Pública, creditor for withholding taxes. 4757. Public Finance, creditor by IGIC. 4759. Hacienda Pública, creditor for other concepts. 476. Social Welfare Agencies, creditors. 4760. Social Security. 4761. MUFACE. 4762. MUGEJU. 4763. ISFAS. 4769. Other Social Security Entities, creditors. 477. Public finances, VAT passed on. 4770. VAT passed on. 4777. IGIC passed on. 470. Public Finance, which is the debtor of various concepts. -It has the debtor position of the Public Finance vis-à-vis the entity, as a result of the liquidation of VAT or other causes. It will appear in the balance sheet asset. It will work through your divisionaries. The content and movement of the sub-accounts you understand is as follows: 4700. Public finances, which are liable for VAT. -This represents the excess, in each tax period, of the VAT incurred and deductible on VAT. (a) The tax settlement shall be charged for the positive difference between the input VAT and the deductible VAT, and the VAT passed on, with subscription to sub-account 4720, b) Sub-account 4770, Your balance, debtor, will collect the excess VAT incurred and deductible not yet offset in successive settlements and whose return has not been made. 4707. Public Finance, debtor by IGIC. -It represents the excess, in each tax period, of the IGIC supported and deductible on the IGIC. a) It will be charged upon settlement, for the positive difference between the supported and deductible IGIC, and the IGIC is credited to sub-account 4727, (b) It shall be paid, under sub-account 4777, Your balance, debtor, will collect the excess of the supported and deductible IGIC not yet offset in successive settlements and whose return has not been realized. 4709. Public Finance, which is the debtor for other concepts. -It will collect credits in favor of the entity for reasons other than those indicated in the previous sub-accounts. It will be charged and paid, with credit and charge to the accounts that corresponds according to the nature of the operations. 471. Social Welfare Agencies, debtors.-Credits in favor of the institution, of the various Social Welfare Organizations, related to the social benefits that they perform. It will appear in the balance sheet asset. Your move is as follows: a) You will be charged with sub-group 57 accounts, , when making payments. (b) It shall be paid, for the revenue incurred, from accounts of subgroup 57 or account 554, , as applicable. 472. Public finances, VAT incurred. -VAT due on the acquisition of goods and services and other transactions covered by the corresponding legal texts, which are deductible. It will work through your divisionaries. The content and movement of the sub-accounts you understand is as follows: 4720. VAT incurred.-VAT due on the acquisition of goods and services and other transactions covered by the legal text, which is deductible. Your move is as follows: a) It will be loaded with credit to: a.1) The account 410, a.2) Account 410, by negative sign seat, by the amount of the deductible VAT corresponding to the operations cancelled. a.3) Account 410, for differences resulting in VAT deductible when the regularisations provided for in the Prorrata Rule are practiced. This seat will be positive or negative according to the sign of the differences. a.4) Sub-account 4770, (b) It shall be paid for the amount of deductible VAT that is offset in the settlement of the period, under sub-account 4770. If, after this entry, the balance in sub-account 4720 is entered, the amount of the balance shall be charged to the sub-account 4700, " Public Finance, debtor for IVA>. 4727. IGIC supported. -IGIC accrued on the occasion of the acquisition of goods and services and other transactions included in the legal text, which has a deductible character. Your move is as follows: a) It will be loaded with credit to: a.1) The account 410, a.2) The account 410, by negative sign seat, by the amount of the deductible IGIC corresponding to the operations cancelled. a.3) Account 410, due to differences in the IGIC deductible when the regularisations provided for in the Prorrata Rule are practiced. This seat will be positive or negative according to the sign of the differences. (b) It shall be paid for the amount of the deductible IGIC that is offset in the settlement of the period, under sub-account 4777, 475. Hacienda Pública, creditor for various concepts. -Deures in favor of the Public Finance, by tax or other concepts, pending payment. It will appear on the liability side of the balance sheet. It will work through your divisionaries. The content and movement of the sub-accounts you understand is as follows: 4750. Public finances, creditor for VAT.-In each tax period, VAT has been passed on the deductible input VAT. (a) It shall be paid at the end of that period, for the amount of the excess referred to in sub-account 4770, b) You will be charged, when the payment is made, with credit to the accounts of subgroup 57, . Your balance, creditor, will collect the amount of positive settlements pending entry into the Public Finance. 4751. Hacienda Pública, creditor for withholding tax. -Amount of the tax deductions made to the Public Finance. (a) It shall be paid, for the purposes of withholding tax, when the entity is a substitute for the taxpayer or retainer, with a charge, generally, to account 579, b) It will be charged, for payments made, with credit to sub-group 57 accounts, . 4757. Public Finance, creditor by IGIC. -Excess, in each tax period, of the IGIC passed on the deductible supported IGIC. (a) It shall be paid at the end of that period, for the amount of the excess referred to in sub-account 4777, b) You will be charged, when the payment is made, with credit to the accounts of subgroup 57, . Your balance, creditor, will collect the amount of positive settlements pending entry into the Public Finance. 4759. Hacienda Pública, a creditor for other concepts. -Deures with the Public Finance, for reasons other than those collected in the previous sub-accounts. It will be paid and charged and credited to the accounts that correspond to the nature of the operations. 476. Social security institutions, creditors. -Cantities retained to the workers or, if appropriate, satisfied by the workers to the institution, and which at a later time must be delivered to these Social Security Organizations (Social Security, MUFACE, MUGEJU, ISFAS, etc.). It will appear on the liability side of the balance sheet. It will work through your divisionaries. Your move is as follows: a) It will be paid out of: a.1) Generally, account 579, a.2) Accounts of subgroup 57, , or account 554, , for the entry of the aforementioned quotas into the entity. (b) It shall be charged for payments made on the basis of sub-group 57 accounts. 477. Public finances, VAT passed on.-VAT due on the supply of goods or the provision of services and other transactions covered by the relevant legal texts. It will work through your divisionaries. The content and movement of the sub-accounts you understand is as follows: 4770. VAT-VAT payable on the basis of the supply of goods or the provision of services and other transactions covered by the legal text. Your move is as follows: a) It will be paid out of: a.1) Account 440, a.2) Account 440, in a negative sign seat, for the amount of VAT passed on, corresponding to cancelled operations. a.3) Sub-account 4720, (b) It shall be charged, for the amount of deductible input VAT, to be offset against the tax settlement, with subscription to sub-account 4720. If the balance in sub-account 4770 is subsequently entered in the subaccount, the amount of the balance shall be paid to the sub-account 4750, 4777. IGIC has been passed on. -IGIC due to the delivery of goods or the provision of services and other transactions included in the legal text. Your move is as follows: a) It will be paid out of: a.1) The account 440, a.2) The account 440, in a negative sign seat, by the amount of the IGIC passed on, corresponding to cancelled operations. b) It will be charged, for the amount of the deductible incurred IGIC that is compensated for in the settlement of the tax, with credit to the sub-account 4727, 48. Adjustments for the time-to-year 480. Anticipated expenses. 485. Anticipated revenue. 480. Anticipated expenses. -Expenses accounted for in the year that is closed and corresponding to the following. It will appear in the balance sheet asset. Your move is as follows: (a) The balance of the financial year shall be charged to the accounts of Group 6 which have recorded the expenditure to be charged for the subsequent financial year. (b) It shall be paid at the beginning of the following year by group 6 accounts. 485. Anticipated Revenue-Income accounted for in the year that is closed corresponding to the following. It will appear on the liability side of the balance sheet. Your move is as follows: (a) At the end of the financial year, the accounts of Group 7 which have recorded the revenue to be charged for the subsequent financial year shall be paid. (b) It shall be charged at the beginning of the following year with credit to group 7 accounts. 49. Provisions. 490. Provision for insolvencies. 495. Provision for tax refunds. 490. Provision for insolvencies. -Provisions for non-performing loans, with origin in operations typical of the entity's usual business. You will appear in the balance sheet asset by clearing the corresponding accounts in subgroups 43, Your move is as follows, depending on the alternative adopted by the entity: 1. Where the institution encrypts the amount of the provision at the end of the financial year by means of a comprehensive estimate of the risk of the default on the debtors ' balances: (a) At the end of the financial year, the estimate made, with account 694, shall be paid to the provision for insolvencies. (b) It shall also be charged at the end of the financial year for the allocation made at the end of the preceding financial year, with credit to account 794, 2. Where the institution encrypts the amount of the provision by means of an individualized system for tracking debtors ' balances: (a) In the course of the financial year, account shall be paid of the amount of the risks to be estimated from the account 694. (b) It shall be debited as the amount of the debtor's balances for which the individual provision was made out is low or the risk of the amount of the debt is reduced by the amount of the risk, with credit to the account 794. 495. Provision for tax refunds. -Provision for periodic refunds of unrecognised taxes at the end of the financial year, arising from the application of the statutory rules of the same period (it shall not include, for example, refunds derived from undue income). It will appear on the liability side of the balance sheet. Your move is as follows: a) The amount to be paid back to the accounts of subgroups 72, b) You will be charged, at the time the return agreement is issued, with credit to the account 408, c) Account 795, , for the positive difference between the amount of the existing provision at the end of the preceding financial year and the amounts actually returned by the This is the same. Group 5. Financial accounts Short-term creditors and debtors for financial transactions, available liquid assets and own liaison accounts of decentralised accounting organisations. 50. Borrowings and other similar short term issues. 500. Short-term bonds and bonds. 505. Debts represented in other marketable securities in the short term. 506. Short-term interest on borrowings and other similar issues. 508. Borrowings and other short-term similar issues in foreign currency. 509. Short-term interest on borrowings and other similar issues in foreign currency. Collects the foreign financing obtained through the mass issuance of marketable securities, the maturity of which is to occur within a period of not more than one year. The accounts of this subgroup will be listed on the balance sheet liability, forming part of the The share of long-term debt that has a short maturity must be included in the liability of the balance sheet in the pool 500. Short-term bonds and bonds. -Reflects on the bonds and bonds in circulation whose maturity is to occur within a period of not more than one year. Your move is as follows, depending on the alternative adopted by the entity: 1. Where the institution is required to charge to the Budget the net change in the short-term borrowing operations carried out in the financial year: a) It shall be paid, by the redemption value, from the accounts of subgroup 57, (b) It shall be charged, for the amount to be repaid of the securities, for the redemption of the securities, with credit to sub-group 57 accounts, for the issue value, and to the account 400, (c) It shall be charged and paid, in the end of the year, for the budgetary implementation of the net change, with credit and charge to the account 400, 2. Where the institution imputed to the Budget the full amount of short-term borrowing operations carried out in the financial year: (a) It shall be paid, by the amount of reimbursement, from account 430, (b) It shall be charged, for the amount to be repaid of the securities, for the redemption of the securities, with credit to the account 400, 505. Liabilities represented in other securities in the short term. -Other financial liabilities the maturity of which is to occur within a period of not more than one year, represented in marketable securities, offered for public savings, other than previous. Your move is analogous to the one flagged for the 500 account, 506. Short-term interest on borrowings and other similar issues. -It covers the amount of interest payable, with short-term maturity, of borrowings and other similar issues. Your move is as follows: (a) It shall be paid, for the amount of interest accrued during the financial year, due in the following financial year, at account 661, b) It will be charged, at the maturity of the interest, with credit, generally, to the account 400, 508. Borrowings and other short-term similar issues in foreign currency. -Reflects marketable securities in circulation with short-term maturity issued in foreign currency. Your move is analogous to the one flagged for account 500, 509. Short-term interest on borrowings and other similar issues in foreign currency. -It covers the amount of interest payable, with short-term maturity, of borrowings and other similar issues in foreign currency. Your movement is analogous to that for account 506, 52. Short term debts for loans received and other concepts. 520. Short-term debt with credit institutions. 521. Short-term debts. 523. Suppliers of fixed assets in the short term. 526. Short-term interest on debt with credit institutions. 527. Short-term interest on debts. 528. Short term debts for loans received and other concepts in foreign currency. 529. Short-term interest in foreign currency debts. Short-term foreign financing not instrumented in marketable securities. The accounts for this subgroup will be in the balance sheet liability, forming part of the The share of long-term debt that has a short maturity must be included in the liability of the balance sheet in the pool 520. Short-term debt with credit institutions.-The debt to credit institutions for loans received and other debits, in order to cover temporary cash flows, with a maturity of not more than one year. As a general rule, transactions resulting from this type of debt should be applied in the budget for the net change given in the financial year. Your move is as follows: a) It will be credited to the accounts of subgroup 57, . b) It will be charged, generally, with credit to sub-group 57 accounts, . (c) It shall be charged and paid, in the end of the year, for the budgetary implementation of the net change, with credit and charge to the account 400, 521. Short-term debts. -Other liabilities to third parties for loans received and other debits not included in other accounts of this sub-group, with a maturity of not more than one year. Your move is analogous to the one flagged for account 520, . 523. Suppliers of fixed assets in the short term. -Deures with suppliers of goods defined in Group 2, with a maturity of not more than one year. This account shall include amounts due in the financial year following the year in which the expenditure is authorised. Your move is as follows: (a) It shall be paid, to the formalisation of the acquisition of the goods supplied, or to the formalisation of a lease, from group 2 accounts. (b) The debentures shall be debited from the maturity of the debts to the account 400, 526. Short-term interest in debt with credit institutions. -Interest to pay, with short-term maturity, of debts with credit institutions. Your move is as follows: (a) It shall be paid, for the amount of interest accrued during the financial year, due in the following financial year, from accounts 662, (b) It will be charged, when the interest is due, with credit, generally, to the account 400, 527. Short-term interest on debts. -Interest to pay, with short-term maturity, of debts, excluding those that must be recorded in account 526, Your movement is analogous to the one pointed out for account 526. 528. Short-term debts for loans received and other concepts in foreign currency. -Foreign currency contracts with short-term maturity. Your move is as follows: a) It will be paid out of: a.1) The account 430, a.2) Group 2 accounts, to the formalization of the acquisition of the goods supplied, or to the formalization of a lease of finance. b) It will be charged, for the full or partial repayment of the debts, with credit, generally, to the account 400, c) You will be charged or paid, with credit or charge to accounts 768, 529. Short-term interest in foreign currency debts. -Interest to pay, with short-term maturity, of debts incurred in foreign currency. Your move is analogous to that for account 526, 54. Temporary financial investments. 540. Temporary financial investments in capital. 541. Fixed income securities in the short term. 542. Short-term loans. 543. Short-term loans for the disposal of fixed assets. 544. Short-term credit to staff. 545. Dividend receivable. 546. Short-term interest on fixed income securities. 547. Short term interest on loans. 548. Short-term impositions. 549. Outstanding disbursements on short-term shares. Temporary financial investments, whatever their form of instrumentation, including accrued interest, with maturity not exceeding one year. The accounts of this subgroup will be included in the balance sheet asset. The share of long-term investments that have a short maturity must be included in the balance sheet asset in the pool 540. Temporary financial investments in capital-short-term investments in capital rights-shares with or without trading on an organised secondary market or other securities-of companies. Your move is as follows: a) It will be charged, subscription or purchase, with credit, generally, to the account 400, (b) It shall be paid, generally, for the disposal of the account 430, 541. Short-term fixed income securities-short-term investments, by subscription or acquisition of bonds, bonds or other fixed income securities, including those that set their performance on the basis of indices or similar systems. Your move is as follows: (a) The purchase price will be charged, subscription or purchase, excluding the explicit interest accrued and not due, with credit, generally, to the account 400, (b) It shall generally be paid for the disposal or redemption of the securities, at the expense of the account 430, 542. Short-term loans-Loans and other loans granted to third parties with a maturity of not more than one year. Your move is as follows: (a) You will be charged, in the form of the credit, for the amount of credit, with credit, generally, to the account 400, b) Be paid from: b.1) Account 430, b.2) Account 667, , for firm insolvencies. 543. Short-term loans for the disposal of fixed assets. -Appropriations to third parties whose maturity is not more than one year and which takes place in an exercise other than that in which the operation of the disposal of fixed assets originates. Your move is as follows: (a) The amount of such credits shall be charged on the basis of the corresponding fixed assets. b) Be paid from: b.1) Account 430, b.2) Account 667, , for firm insolvencies. 544. Short-term loans to staff-Appropriations granted to staff of the institution whose maturity is not more than one year. Your move is analogous to the one pointed out for account 542, . 545. Dividend receivable. -Credits for dividends, are final or , the distribution of which has been agreed by the company to which they correspond, but their distribution will be carried out for the following year. Your move is as follows: a) It will be charged, for the amount accrued, with credit to the account 760, (b) It shall be paid, at the beginning of the dividend-sharing period, or for the collection thereof, from account 430, 546. Short-term interest on fixed income securities. -Interest receivable, with a maturity of not more than one year, of fixed income securities. Your move is as follows: a) It will be loaded with credit to: a.1) The account 400, a.2) Account 761, b) Be paid from: b.1) Account 430, b.2) Generally account 430, to the disposal or amortization of securities. At the same time the account 666, 547. Short-term interest on loans-Interest receivable, with a maturity of not more than one year, of claims. Your move is as follows: a) It will be charged, for the amount of interest accrued and not due during the financial year, both implied and explicit, with credit to the accounts 762, , or 763, deadline >. b) Be paid from: b.1) Account 430, b.2) Account 667, , for firm insolvencies. 548. Short-term impositions. -Saldos in banks and credit institutions formalized by means of Your move is as follows: a) It will be charged, formalized, with credit, generally, to the account 400, (b) It shall be paid, to the recovery or transfer of funds, generally taken into account 430, 549. Outstanding disbursements on short-term shares-outstanding, not required, on shares, in the case of temporary financial investments. It will appear in the balance sheet asset, minoring the balance of account 540, Your move is as follows: (a) To be paid, to the acquisition or subscription of the shares, for the amount outstanding, with the account of 540. b) It will be charged, for the disbursements that are required, with credit, generally, to the account 400, 55. Other non-bank accounts. 550. Non-bank checking accounts. 554. Charges pending application. 555. Payments pending application. 557. Link accounts. 5570. Cash remittances received. 5571. Remittance of cash referred. 5572. Payment proposals issued. 5573. Payment proposals received. 5574. Payment orders issued. 5575. Payment orders received. 5576. Operations carried out on behalf of other offices. 5577. Operations performed in other offices on our own. 5578. Recovery orders referred. 5579. Recovery orders received. 558. Fixed cash advances to be repayable. 559. Other items pending application. 550. Non-bank current accounts-Current accounts of cash held with natural or legal persons other than bank, banker or credit institution, or debtor or creditor of the institution's normal business. The sum of its debtor balances and liabilities shall be included in the balance sheet asset in the sum of its creditor balances. It will be charged for the remittances or deliveries made by the entity and will be paid for the receipts in favor of the entity, with credit and charge, respectively, to the accounts of the subgroup 57, . 554. Receivables to be applied. -An accretive account intended to collect the charges that are produced in the entity and that are not applicable to its definitive concepts for being this provisional application a prior procedure for its subsequent application final. It will appear on the liability side of the balance sheet. Your move is as follows: a) It will be paid out of: a.1) Accounts of subgroup 57, , for the realization of revenue. a.2) Account 442, (b) The account shall be charged to the account corresponding to the nature of the income. 555. Payments to be applied. -Debit account that collects the payments made by the entity when, exceptionally, its origin is unknown, and in general, those that cannot be applied definitively. It will appear in the balance sheet asset. Your move is as follows: a) It will be charged, for payments made, with credit to sub-group 57 accounts, . (b) It shall be paid, by the final application of the payment, at the time of obtaining such information, from the account to which it is to be charged. 557. Link accounts-Account for the collection of relationships between the various accounting offices of a decentralised organisation. It will work through your divisionaries. 5570. Cash remittances received. -Cash remittance received from the central office or other offices. Your move is as follows: a) It will be paid, for the amount of the consignment received, from the accounts of subgroup 57, , or account 554, (b) The offices shall be debited for the purpose of the financial year, due to their balance, with credit to account 102, (c) The central bank shall be charged at the end of the year for its balance, with credit to the sub-account 5571, 5571. Cash remittances sent. -Cash remittance to be sent to the central office or other offices. Your move is as follows: a) It will be charged, for the amount of the consignment made, with credit to the accounts of subgroup 57, . (b) The office shall be paid at the end of the financial year for its balance, at the expense of account 102, (c) At the end of the financial year, the central bank shall pay the balance of the sub-account 5570 for 5572. Payment proposals issued.-A link account that collects the issue of payment proposals corresponding to recognised obligations. Your move is as follows: a) It will be paid out of the 400 accounts, (b) The offices shall be debited for the purpose of the financial year, due to their balance, with credit to account 102, (c) The central bank shall be charged at the end of the financial year with credit to the sub-account 5573, 5573. Payment proposals received. -Link account that collects the payment proposals received corresponding to recognized obligations. Your move is as follows: a) The 400 accounts will be debited, (b) The office shall be paid at the end of the financial year for its balance, at the expense of account 102, (c) It shall be paid at the central, at the end of the year, for its balance, under sub-account 5572, 5574. Payment orders issued.-Link account that collects the issue of payment orders corresponding to recognized obligations. Your move is as follows: a) It will be paid out of the 400 accounts, (b) The offices shall be debited for the purpose of the financial year, due to their balance, with credit to account 102, (c) The central bank shall be charged at the end of the financial year with credit to the sub-account 5575, 5575. Payment orders received. -Link account that collects the payment orders received corresponding to recognized obligations. Your move is as follows: a) The 400 accounts will be debited, (b) The office shall be paid at the end of the financial year for its balance, at the expense of account 102, (c) It shall be paid at the central, at the end of the year, for its balance, under sub-account 5574, 5576. Transactions carried out on behalf of other offices. -Link account which collects transactions which, carried out in an office, must appear in the accounts of other or other offices. This account will work in the office that performed the operation. Your move is as follows: (a) It shall be paid out of the accounts of subgroup 57, , in the case of income. (b) It shall be debited to accounts in sub-group 57, in the case of payments. (c) You will be charged or paid in the offices, for the financial year, for your credit or debtor balance, with credit or charge to account 102, (d) The balance of the latter shall be charged or paid at the end of the financial year with the credit or charge of the sub-account 5577 5577. Operations carried out in other offices on our own account. -Link account that collects transactions that, made in an office, must appear in accounts of other or other. Your move is as follows: (a) The corresponding account will be charged when the revenue is concerned. (b) The corresponding account shall be paid in respect of payments. (c) The office shall be paid or debited for the purpose of the financial year by its debtor or creditor balance, with or without charge of account 102, (d) The central, at the end of the year, shall be paid or charged for its balance, at the expense of or credited to the sub-account 5576, 5578. Recovery orders sent. -Link account to collect the amount of the disposal of fixed assets, disposal of securities securities or repayment of loans. Your move is as follows: a) It will be charged, for the amount of the disposal or refund, with credit to the accounts of the subgroups 21, (b) The office shall be paid at the end of the financial year for its balance, at the expense of account 102, (c) At the end of the financial year, the central bank shall pay 5579. Recovery orders received. -Link account to collect the amount of the disposal of fixed assets, disposal of securities securities or repayment of loans. Your move is as follows: a) It will be paid out of: a.1) The account 430, a.2) Sub-group 25 accounts, (b) The offices shall be debited for the purpose of the financial year, due to their balance, with credit to account 102, (c) The central bank shall be charged at the end of the year for its balance, with credit to the sub-account 5578, 558. Fixed cash advances to be replenished. -Collect the payments made by the entity with a cash position of the same that have the consideration of It will appear in the balance sheet asset. Your move is as follows: a) It will be charged, for the outflows of funds from the (b) It shall be paid, for the replenishment of funds to the Your debtor balance will collect the amount of payments made, corresponding to expenses to be justified. 559. Other outstanding items of application. -Account that collects income, when its origin is unknown and whether or not they are budgetary and, in general, those that cannot be definitively applied for causes other than those provided in other accounts. Your move is as follows: (a) It will be paid out of the accounts of subgroup 57, , or account 554, , as appropriate, by income, the definitive application of which is not known. (b) The account must be paid to the account to which the income must be charged, at the time of obtaining this information, by the definitive application of the same. 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. The portion of the bonds and deposits received or long-term assets that have a short maturity must appear on the liabilities or assets of the balance sheet in the pools 560. Bonds received in the short term. -Cash received as a guarantee of compliance with an obligation, not exceeding one year. It will appear on the liability side of the balance sheet. Your move is as follows: (a) It shall be paid, to the constitution, under the account 430, b) It will be loaded with credit to: b.1) The account 400, b.2) Account 778, 561. Deposits received in the short term. -Cash received as an irregular deposit, no longer than one year. It will appear on the liability side of the balance sheet. Your move is as follows: (a) It shall be paid, to the constitution, under the account 430, b) You will be charged, to the cancellation, with credit to the account 400, 565. Bonds formed in the short term. -Cash delivered as a guarantee of compliance with an obligation, not exceeding one year. It will appear in the balance sheet asset. Your move is as follows: (a) It will be charged, to the constitution, for the cash delivered, with credit to the account 400, b) Be paid from: b.1) Account 430, b.2) Account 678, 566. Deposits constituted in the short term. -Cash delivered as an irregular deposit, not later than one year. It will appear in the balance sheet asset. Your move is as follows: (a) It will be charged, to the constitution, for the cash delivered, with credit to the account 400, b) You will pay, to the cancellation, with count 430, 57. Treasury. 570. Box. 571. Banks and credit institutions. Operational accounts. 573. Banks and credit institutions. Collection restricted accounts. 575. Banks and credit institutions. Payment restricted accounts. 577. Banks and credit institutions. Financial accounts. 578. Internal cash movements. 579. Formalisation. 570. Box. -Liquid media disponibilities. It will appear in the balance sheet asset. Your move is as follows: (a) It shall be charged, at the entry of liquid means, with credit to the accounts which are to be used as a counterpart according to the nature of the operation giving rise to the recovery. (b) It shall be paid upon departure from the accounts which are to be used as a counterpart in accordance with the nature of the transaction giving rise to the payment. 571. Banks and credit institutions. Operating accounts. -Saldos in favor of the entity in operating accounts in banks and credit institutions. It will appear in the balance sheet asset. Your move is as follows: (a) It shall be charged, for cash or transfers received, with credit to the accounts which are to be used as a counterpart in accordance with the nature of the transaction giving rise to the deposit. (b) It shall be paid, by the total or partial provision of the balance, from the accounts which are to be used as a counterpart in accordance with the nature of the transaction giving rise to the payment. 573. Banks and credit institutions. Collection restricted accounts. -Saldos in favor of the entity in collection restricted accounts. It will appear in the balance sheet asset. Your move is as follows: (a) It shall be charged, for the cash entries, with credit to the accounts which are to be used as a counterpart according to the nature of the operation giving rise to the entry. (b) It shall be paid for the transfers made by the account corresponding to the same sub-group. 575. Banks and credit institutions. Payment restricted accounts. -Collect funds made by the entity, which according to the applicable regulations have the character of advances of It will appear in the balance sheet asset. Your move is as follows: a) It will be loaded with credit to: a.1) The account that corresponds, in the case of cash transfers or operating accounts, or to account 578, a.2) The account 558, (b) It shall be paid for the outflows of funds from the 577. Banks and credit institutions. Financial accounts. -Saldos in favour of the institution in financial accounts as a result of the placement of cash surpluses in banks and credit institutions. It will appear in the balance sheet asset. Your move is as follows: (a) It shall be charged, for cash inflows and transfers received as a provision of funds, with credit to the accounts to be used as a counterpart, depending on the origin of the funds constituting the provision. (b) It shall be paid, by the total or partial disposition of the balance, from accounts of this same subgroup. 578. Internal cash movements. -Collect the transfer of funds between different accounts of the entity, subject to accounting. Your move is as follows: (a) The account corresponding to this sub-group will be charged with credit for the outflow of funds from the treasury. (b) The account corresponding to this sub-group shall be paid out of the account of the funds from other treasury accounts. Note: Using this account is optional. 579. Formalization. -It is meant to collect the charges and payments that are compensated without real movement of cash. Your move is as follows: (a) It will be charged, for the charges of such nature, with credit to the account that must serve as a counterpart according to the nature of the operation that originates them. (b) It shall be paid, for the payments of that nature, from the account to be served by the counterparty in accordance with the nature of the operation that originates them. Your balance will always be zero. Note: Using this account is optional. 58. Adjustments for the time-to-year 580. Anticipated financial expenses. 585. Anticipated financial income. 580. Advance financial expenditure-Financial expenditure accounted for in the financial year ending and corresponding to the following financial year. It will appear in the balance sheet asset. Your move is as follows: (a) The balance of the financial year shall be charged at the end of the financial year with the accounts of subgroup 66, (b) It shall be paid at the beginning of the following financial year from the accounts of subgroup 66. 585. Anticipated financial income-Financial income accounted for in the financial year that is closed and corresponding to the following year. It will appear on the liability side of the balance sheet. Your move is as follows: (a) The financial revenue to be charged to the subsequent financial year shall be paid at the end of the financial year by the accounts of the sub-group 76, (b) It shall be charged at the beginning of the following year with a subscription to the accounts of subgroup 76. 59. Financial provisions. 597. Provision for depreciation of marketable securities in the short term. 598. Provision for short-term credit insolvencies. Accounting expression of value adjustments due to reversible losses produced in the credits and securities collected in Group 5. The accounts of this subgroup shall be included in the balance sheet asset by minoring the investments or credits to which they correspond. 597. Provision for depreciation of marketable securities in the short term. -Amount of valuation corrections for reversible losses in the short-term securities portfolio. The estimation of such losses shall be carried out in a systematic manner over time and, in any case, at the end of the financial year. Your move is as follows: (a) It shall be paid, for the amount of the estimated loss, from account 698, . b) It will be loaded with credit to: b.1) Account 798, , when the causes that determined the provision to the provision are eliminated. b.2) Subgroup 54 accounts, 598. Provision for short-term credit insolvencies. -Amount of the valuation corrections for reversible losses in sub-group 54 credits, Your move is as follows: (a) It shall be paid, for the amount of the estimated loss, from account 699, b) It will be loaded with credit to: b.1) Account 799, b.2) Accounts of subgroup 54, on the part of the credit that is uncollectible. Group 6. Purchases and expenses by nature Comprises the accounts to be collected, in accordance with its nature or destination, the current expenses and extraordinary losses of the financial year, as well as the transfers and grants of capital granted. 60. Shopping. 600. Merchandise purchases. 601. Purchases of raw materials. 602. Purchases of other supplies. 607. Jobs performed by other entities. 608. Purchases returns and similar transactions. 609. 600/607. Purchases of ... -Collection of goods and other goods included in sub-groups 30, 31 and 32 intended for sale or to be consumed during the financial year. It also includes the works that, as part of the production process itself, are more expensive to other entities. Your move is as follows: (a) They shall be charged, for the amount of purchases, at the receipt of the goods, or for their placing on the way if it is carried on behalf of the entity, with credit, generally, to the accounts of the subgroup 40, In particular, account 607 will be charged to the receipt of the works entrusted to other entities. (b) They shall be paid, for their balance, at the end of the financial year, under account 129, 608. Purchases returns and similar operations. -Remedies returned to suppliers, usually for non-compliance in the order conditions. This account will also account for discounts and similar discounts caused by the same cause, which are after receipt of the invoice. Your move is as follows: (a) It shall be paid, for the amount of purchases that are returned, and where applicable, for the discounts and the like obtained, from the accounts of the subgroup 40, b) You will be charged, for your balance, at the end of the financial year, with credit to account 129, 609. Your move is as follows: a) It will be paid, by the b) You will be charged, for your balance, at the end of the financial year, with credit to account 129, 61. Change in stocks. 610. Variation of stock of goods. 611. Change in stocks of raw materials. 612. Change in stocks of other supplies. 610/612. Change in stocks of ... -Accounts intended to record, at the end of the financial year, changes between final and initial stocks, corresponding to sub-groups 30, 31 and 32 (goods, raw materials and other supplies). Your move is as follows: They shall be charged for the amount of the initial stock and shall be paid for the final stock, with credit and charge, respectively, to the accounts of the sub-groups 30, 31 and 32. The balance resulting from these accounts will 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. 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. 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. Services of a different nature acquired by the entity, not included in the sub-group 60, The subgroup accounts will have the following move: a) They will generally be charged to sub-group 40 accounts, (b) They shall be paid, for their balance, at the end of the financial year, under account 129, 620. Expenditure on research and development of the financial year. -It covers, inter alia, research and development expenditure for services entrusted to undertakings, universities or other institutions engaged in scientific or technological research. 621. Leases and royalties. -Amount of expenses, accrued for the rental of goods, furniture and buildings, as well as the fixed amounts or variables that are satisfied by the right to use or the granting of use of the various manifestations of the industrial property. 622. Repairs and preservation.-In this account, the costs of holding the goods accounted for in Group 2 shall be counted, provided that they are on behalf of the entity. This account will also be charged for surveillance, review, conservation and entertainment expenses on machines and office facilities, operating expenses for libraries, museums, etc; as well as conservation and repair of investments other than the purchase of materials, transport equipment or machinery. 623. Services of independent professionals. -Amount that is satisfied to the professionals for the services provided to the entity. Comprises the fees of economists, lawyers, auditors, notaries, etc., as well as the commissions of independent mediators. 624. Transport-Transport by the entity carried out by third parties, where it is not necessary to include them in the purchase price of fixed assets or stocks. This account shall be recorded, inter alia, in the case of sales. 625. Insurance premiums. -Cantities accrued by the institution in respect of insurance premiums, except those relating to staff, which must be accounted for within account 642, 626. Bank services and the like. -Cantities satisfied in the concept of banking services and the like, which do not have the consideration of financial expenses. 627. Advertising, propaganda and public relations. -Expenditure of dissemination, publishing, catalogues, repertoires and any other means of propaganda and advertising conducive to informing citizens of the services of the entity, campaigns of dissemination, guidance and promotion or cultural, artistic and commercial promotion; information campaigns on public expenditure and revenue, public debt issuance; road safety; preventive medicine and food; and, in general, those aimed at promoting the knowledge and collaboration of public services, through the various means of social communication. 628. Supplies. -Electricity and any other supplies that do not have the quality of storage. 629. Communications and other services. -Telephone, telex, telegraph and post office expenses or other means of communication, as well as expenses not included in the previous accounts. This account will include, among others, the travel expenses of the entity's staff, including transportation, and office expenses not included in other accounts. 63. Tributes. 630. Tributes of local character. 631. Tributes of an autonomous nature. 632. State taxes. 634. Negative adjustments to indirect taxation. 639. Positive adjustments in indirect taxation. 630/632. Taxes of a nature ... -In these accounts the taxes required of the entity are accounted for when it is a taxpayer, except if the taxes must be counted in other accounts, such as those that increase the expenditure for purchases made. Your move is as follows: a) They will be loaded with credit, usually, to the account 400, (b) They shall be paid, for their balance, at the end of the financial year, under account 129, 634. Negative adjustments in indirect taxation. -Increase in indirect tax expenditures resulting from regularisations and changes in the tax situation of the entity. Collects the amount of negative differences that result in deductible input VAT, by practicing the annual regularisations derived from the application of the prorrata rule. Your move is as follows: (a) It will be charged, for the amount of the annual regularization, with credit to the account 400, Simultaneously, two consecutive seats will be held. Account 472, (b) It shall be paid, for its balance, at the end of the financial year, under account 129, 639. Positive adjustments in indirect taxation. -Decrease of the indirect taxes incurred as a result of regularisations and changes in the tax situation of the entity. Collects the amount of positive differences that result in the deductible input VAT, when the annual regularisations derived from the application of the pro rata rule are practiced. Your move is as follows: (a) It shall be paid, for the amount of the annual regularisation, from account 430, Simultaneously, two consecutive seats will be held. The account 472, b) You will be charged, for your balance, at the end of the financial year, with credit to account 129, 64. Staff expenditure 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. -Staff contributions, whatever form or concept they are satisfied, fees charged by the institution to the social security and pension systems of the staff at their service and the other expenses of the staff social character of the staff dependent on it. The accounts for this subgroup will have the following move: a) They will be loaded, with credit, generally, to the account 400, (b) They shall be paid, for their balance, at the end of the financial year, under account 129, 640. Wages and salaries. -Fixed and eventual remunations to the staff who provide their services in the institution. 641. Indemnities. -Cantities that are given to the staff of the entity to resarcirle of damage or injury. Specifically included in this account are severance payments and early retirements. 642. Social contributions by the employer. -It covers the contributions of the entity, subject of the accounting, to the different social security and pension systems of the staff to its service. 644. Other social expenses. -Social expenses incurred in compliance with a legal provision, or voluntarily, by the entity. 645. Social benefits. -It covers retirement and survivor's pensions which, in accordance with the relevant legislation, cause the officials, as well as the exceptional pensions awarded on a personal basis, in their favour or in that of their family members, and there are forced surpluses, and in general, those benefits which the institution satisfies, provided that no remuneration is considered for the staff. Pensions to persons who are not the result of prior benefits from the beneficiaries will be charged to the account 650, 65. Transfers and grants. 650. Current transfers. 651. Current subsidies. 655. Capital transfers. 656. Capital grants. Funds or assets granted by the institution, without direct consideration, intended to finance current and capital operations. 650. Current transfers-Funds or assets granted by the institution for the financing of non-specific and non-specific current operations. Your move is as follows: a) It will be loaded with credit to: a.1) Generally, the account 400, a.2) The account that corresponds according to the nature of the good that is delivered, in the case of transfers in kind. (b) It shall be paid, for its balance, at the end of the financial year, under account 129, 651. Current grants-Funds or assets granted by the institution to finance current, specific and specific operations. These include the operating grants granted by the institution in order to influence prices or to allow sufficient remuneration for the factors of production, as well as to compensate for negative operating results. produced during the financial year. Your move is analogous to the one pointed out for account 650, 655. Capital transfers-Funds or capital goods granted by the institution for the establishment of the basic structure, as a whole, of the beneficiary. Your move is analogous to the one pointed out for account 650, 656. Capital grants.-Funds granted by the institution for the acquisition or construction of fixed assets previously determined, as well as the delivery of capital goods already formed. The funds granted for the compensation of accumulated negative results, and the cancellation or minoration of liability items, shall also be considered. Your move is as follows: a) It will be loaded with credit to: a.1) Generally, the account 400, a.2) Account 230, a.3) Group 2 accounts, for the delivery of capital goods already formed. a.4) Accounts of groups 1 or 5, due to the assumption of debts, according to the nature of the debt assumed. (b) It shall be paid, for its balance, at the end of the financial year, under account 129, 66. Financial expenses. 661. Bond and bond interest. 662. Interest on long-term debts. 663. Interest on short-term debts. 665. Sales discount for early payment. 666. Losses in marketable securities. 667. Credit losses. 668. Negative differences of change. 669. Other financial expenses. 661. Interest on bonds and bonds. -Collect the amount of interest accrued during the financial year corresponding to the financial instrument used in marketable securities, whatever the maturity date and the manner in which they are Such interests shall be implemented. Your move is as follows: a) It will be loaded with credit to: a.1) The account 400, a.2) Accounts of sub-group 15, a.3) Account 271, (b) It shall be paid, for its balance, at the end of the financial year, under account 129, 662/663. Interest on debts ... -Amount of interest on loans received and other outstanding debts to write down, whatever the way such interest is implemented. Your move is as follows: a) They will be loaded with credit to: a.1) The account 400, a.2) Sub-group accounts 17, a.3) Account 272, (b) They shall be paid, for their balance, at the end of the financial year, under account 129, 665. Sales discounts for early payment. -Discounts and assimilated that the entity grants to its debtors for early payment, whether or not they are included in the invoice. Your move is as follows: a) It will be charged, for discounts and assimilated granted, with credit to sub-group 43 accounts, (b) It shall be paid, for its balance, at the end of the financial year, under account 129, 666. Losses in marketable securities-Losses produced in the disposal of fixed or variable income securities. Your move is as follows: a) It will be charged, for the loss produced in the disposal, with credit to the accounts of the subgroups 25, (b) It shall be paid, for its balance, at the end of the financial year, under account 129, 667. Credit losses. -Lost to firm insolvencies of loans. Your move is as follows: a) It will be charged, for the loss produced on the occasion of the firm insolvency, with credit to the accounts of the subgroups 25, (b) It shall be paid, for its balance, at the end of the financial year, under account 129, 668. Negative exchange differences. -Losses produced by changes in the exchange rate, in fixed income, credit, debt, and foreign currency securities. Your move is as follows: a) It will be loaded with credit to: a.1) The accounts representing the securities, claims, debts and cash in foreign currency, for the amount of negative differences calculated at the end of the financial year. a.2) The representative accounts of foreign currency securities and credits, when they are sold or collected. a.3) Representative accounts of foreign currency debts, when they sell or are paid. (b) It shall be paid, for its balance, at the end of the financial year, under account 129, 669. Other financial expenses. -Expenditure of a financial nature not collected in other accounts of this subgroup, including, among others, interest on deposits, interest on late payment and expenses of issuance and formalization of debts. Your move is as follows: a) It will be loaded with credit to: a.1) The account 400, a.2) Account 270, , for the amount to be charged in the exercise of the expenditure on the formalisation of debts. (b) It shall be paid, for its balance, at the end of the financial year, under account 129, 67. Losses arising from fixed assets, other losses 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. 670/671. Losses arising from the ... -Losses generally produced by the disposal of intangible or tangible fixed assets, or by the reduction in total or partial inventory as a result of losses due to irreversible depreciation of such assets. Your move is as follows: a) They will be loaded, for the loss produced, with credit to the accounts of the subgroups 21, (b) They shall be paid, for their balance, at the end of the financial year, under account 129, 674. Losses due to debt transactions-losses arising from the repayment of debts, both represented by marketable securities and those arising from individual loans. Your move is as follows: (a) It will be charged, for the losses incurred in writing down the debts, with credit, generally, to the account 400, (b) It shall be paid, for its balance, at the end of the financial year, under account 129, 675. Bad credit losses. -Lost to firm insolvencies of debtors. Your move is as follows: a) It will be charged, for the amount of the firm insolvencies, with credit to the accounts of subgroup 43, (b) It shall be paid, for its balance, at the end of the financial year, under account 129, 676. Other losses of current management. -Those with this nature do not appear in previous accounts. In particular, it shall reflect the annual adjustment of tools and tools. Your move is as follows: a) It will be charged, for the loss produced, with credit to the corresponding account according to the nature of the decrease. (b) It shall be paid, for its balance, at the end of the financial year, under account 129, 678. Extraordinary expenses-losses and expenses of significant amounts that are not to be considered periodic when evaluating the future results of the entity. As a general rule, a loss or expense will be considered as an extraordinary item only if it originates from facts or transactions that, considering the entity's activity, meet both of the following conditions: -fall outside of ordinary and typical entity activities, or -not expected, reasonably, to occur frequently. The following are indicated: those produced by floods and other accidents, compensation to third parties, loss or reduction of a deposit, etc. Your move is as follows: (a) It will be charged, for the amount of the extraordinary expenses, with credit to the corresponding accounts according to the nature of the loss. (b) It shall be paid, for its balance, at the end of the financial year, under account 129, 679. Expenditure and losses of previous financial years. -Includes relevant expenditure and losses for previous years, with the possibility of accounting by nature for those with little relative importance. It shall, in any event, include losses resulting from the modification of obligations and budgetary rights for closed financial years. It will work through your divisionaries. 6790. Loss due to the modification of closed budget obligations. Your move is as follows: (a) It will be charged, as a result of the correction to the increase of the incoming balance of the obligations recognized in previous financial years with credit to the account 401, (b) It shall be paid, for its balance, at the end of the financial year, under account 129, 6791. Loss from modification of closed budget rights. Your move is as follows: (a) Account 434, b) Be paid from: b.1) The account 431, b.2) Account 129, 6799. Other expenses and losses from previous years. Your move is as follows: (a) It will be charged, for the amount of expenses or losses with credit to the corresponding accounts according to the nature of the expense or loss. (b) It shall be paid, for its balance, at the end of the financial year, under account 129, 68. Endowments for redemptions. 681. Depreciation of intangible fixed assets. 682. Depreciation of tangible fixed assets. 681/682. Depreciation of fixed assets ... -Expression of the effective annual systematic depreciation suffered by the intangible and material immobilized by its use. Your move is as follows: (a) They shall be charged, for the financial year, with credit to the accounts of subgroup 28, (b) They shall be paid, for their balance, at the end of the financial year, under account 129, 69. Allocations to the provisions. 693. Allocation to the provision of stocks. 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. 693. Allocation to the provision of stocks.-Valorative correction, carried out at the end of the financial year, for depreciation of a reversible nature in stocks. Your move is as follows: a) It will be charged, for the amount of the estimated depreciation, with credit to sub-group 39 accounts, . (b) It shall be paid, for its balance, at the end of the financial year, under account 129, 694. Allocation to the provision for insolvencies. -Valorative correction, carried out at the end of the financial year, for depreciation of a reversible character in debtors accounted for in Group 4. Your move is as follows: a) It will be charged, for the amount of the estimated depreciation, with credit to the account 490, (b) It shall be paid, for its balance, at the end of the financial year, under account 129, NOTE: When using the second alternative provided in the account 490, definition and movement of accounts will be adapted to that established in that account. 696. Provision for provision for long-term marketable securities. -Valorative correction for reversible character depreciation in marketable securities accounted for in subgroup 25, Your move is as follows: a) It will be charged, for the amount of the estimated depreciation, with credit to account 297, (b) It shall be paid, for its balance, at the end of the financial year, under account 129, 698. Provision for provision for short term marketable securities. -Valorative correction for reversible character depreciation in marketable securities accounted for in subgroup 54, Your move is as follows: a) It will be charged, for the amount of the estimated depreciation, with credit to account 597, (b) It shall be paid, for its balance, at the end of the financial year, under account 129, 699. Provision for the provision for short-term credit insolvencies. -Value correction for reversible character depreciation in credits accounted for in subgroup 54, Your move is as follows: a) It will be charged, for the amount of the estimated depreciation, with credit to account 598, (b) It shall be paid, for its balance, at the end of the financial year, under account 129, Group 7. Sales and revenue by nature Understands the resources accruing from the entity's tax capacity and the income from the exercise of its activity, as well as the transfers and grants received, both current and capital, other income and benefi extraordinary times. 70. Sales. 700. Merchandise sales. 701. Sales of finished products. 702. Sales of semi-finished products. 703. Sales of by-products and waste. 704. Sales of packaging and packaging. 705. Provision of services. 708. Sales returns and similar transactions. 709. 700/704 Sales of ... -Transactions, with departure or delivery of the goods object of traffic of the entity, subject of the accounting, by price. Your move is as follows: a) They will be paid, for the amount of the transaction, from the accounts of subgroup 43, (b) You will be charged, for your balance, at the end of the financial year, with credit to account 129, 705. Provision of services. -It covers the income derived from the provision of services under private law, thus excluding those whose consideration is constituted by a fee or a public price, which shall be included in the sub-group. 74, Your move is analogous to the one flagged for account 700, . 708. Sales returns and similar operations. -Remedies returned by customers, usually for non-compliance with the terms of the order. This account will also account for discounts and similar discounts caused by the same cause, which are after the issue of the invoice. Your move is as follows: (a) It will be charged, for the amount of the sales returned and where applicable, for the discounts and the like granted, with credit to the accounts of subgroup 43, (b) It shall be paid, for its balance, at the end of the financial year, under account 129, 709. Your move is as follows: a) It will be charged, by the (b) It shall be paid, for its balance, at the end of the financial year, under account 129, 71. Change in stocks. 710. Change in stocks of products in progress. 711. Change in stocks of semi-finished products. 712. Change in stocks of finished products. 713. Change in stocks of by-products, residues and recovered materials. 710/713. Change in stocks ...-Accounts intended to record, at the end of the financial year, changes between final and initial stocks, corresponding to sub-groups 33, 34, 35 and 36 (products in progress, semi-finished products, products finished and by-products, residues and recovered materials). 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 33, 34, 35 and 36. The balance resulting from these accounts will be charged or paid, as the case may be, to account 129, 72. Direct taxes and social contributions. 720. Income tax on natural persons. 721. Corporation tax. 722. Inheritance tax and donations. 723. Estate tax. 724. Tax on immovable property. 725. Tax on mechanical traction vehicles. 726. Tax on the increase in the value of land of an urban nature. 727. Tax on economic activities. 728. Other taxes. 729. Social contributions. -This subgroup collects: Any type of income required without consideration, the taxable fact of which is constituted by business, acts or acts of a legal or economic nature that demonstrate the contributory capacity of the taxable person, such as the possession of a property or the acquisition of an income. Compulsory contributions to the social security systems of which the entity is the holder. The movement of accounts in this subgroup is as follows: (a) They shall be paid, for the amount of the tax paid or the social contributions payable, payable to account 430, b) They will be loaded with credit to: b.1) Account 433, b.2) Account 408, , at the time the return agreement is issued, if no provision is made for tax refund. b.3) The account 495, b.4) Account 129, 720/727. Tax on ... -Each of these accounts collects the tax referred to in its name. 728. Other taxes. -Collect other taxes not included in other accounts of this subgroup. For example, they can be cited: taxes extinguished by deletion, surcharges on taxes included in this subgroup, etc. 729. Social contributions-Income to be incurred in the institution, subject to the accounts, to finance social benefits. 73. INDIRECT TAXES. 730. Tax on capital transfers and documented legal acts. 731. Value added tax. 7310. Value added tax. 7311. General indirect tax. 732. Special taxes. 733. Tax on buildings, installations and works. 734. Taxes on foreign traffic. 739. Other taxes. -All types of income required without consideration, the taxable fact of which is constituted by businesses, acts or acts of a legal or economic nature, which show the contributory capacity, shall be included in this subgroup. of the taxable person as a result of the movement of the goods or the expenditure of the income. The movement of accounts in this subgroup is as follows: (a) They shall be paid, for the amount of taxes accrued, from account 430, b) They will be loaded with credit to: b.1) Account 433, b.2) Account 408, , at the time the return agreement is issued, if it does not correspond to the provision for tax refund. b.3) The account 495, b.4) Account 129, 730/734. Taxes ... -Each of these accounts collects the tax to which your denomination refers. 739. Other taxes. -Collect other indirect taxes not included in other accounts of this subgroup. For example, they can be cited: extinguished taxes, tax monopolies, surcharge on indirect taxes. 74. Rates, 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.-The movement of the accounts of this subgroup is as follows: (a) They shall be paid, for the amount of the fee, public price or special contribution, as appropriate, to account 430, b) They will be loaded with credit to: b.1) Account 433, b.2) Account 408, , at the time the return agreement is issued. b.3) Account 129, 740. Fees for the provision of services or the performance of activities. -Revenue of public and tax law that are required as a result of the provision of services or the performance of activities by the entity. 741/742. Public prices by ... -Revenue of public law required as a result of: The private use or special use of the public domain. Deliveries of goods associated with certain services. The provision of services or the performance of activities under public law that do not have the tax rate. 743. Tax rates. -Revenue derived from the collection of tax rates. 744. Special contributions-Income from public law arising from the performance by the public works entity or from the establishment or extension of public services. 75. TRANSFERS AND GRANTS. 750. Current transfers. 751. Current subsidies. 755. Capital transfers. 756. Capital grants-Funds or assets received by the institution, without direct consideration, intended to finance current and capital operations. 750. Current transfers-Funds or goods received by the institution for the financing of non-specific or specific current operations. Your move is as follows: a) It will be paid out of: a.1) Generally, account 430, a.2) The account that corresponds according to the nature of the good that is received in the case of transfers in kind. b) They will be loaded with credit to: b.1) Account 433, b.2) Account 408, , at the time the return agreement is issued. b.3) Account 129, 751. Current grants-Funds or assets received by the institution to finance specific and specific current operations. These include the operating grants granted to the institution in order to influence prices or to allow sufficient remuneration for the factors of production, as well as to compensate for negative operating results. produced during the financial year. Your move is analogous to the one pointed out for account 750, 755. Capital transfers-Funds or capital goods received by the institution for the establishment of the basic structure, as a whole, of the institution. Your move is analogous to the one pointed out for account 750, 756. Capital grants.-Funds received by the institution for the acquisition or construction of fixed assets previously determined, as well as the receipt of capital goods already formed. The funds received by the entity for the compensation of accumulated negative results and the cancellation or minoration of liability items shall also be considered. Your move is as follows: a) It will be paid out of: a.1) Generally, account 430, a.2) Group 2 accounts, for the receipt of capital goods already formed. a.3) Groups 1 or 5 accounts for debt assumption, depending on the nature of the debt assumed. b) They will be loaded with credit to: b.1) Account 433, b.2) Account 408, , at the time the return agreement is issued. b.3) Account 129, 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. 765. Discounts on purchases for early payment. 766. Benefits in marketable securities. 768. Positive differences of change. 769. Other financial income. 760. Income from equity participations.-Income in favour of the institution, accrued in the financial year, from equity holdings or from equity interests. Your move is as follows: (a) It shall be paid for the full amount of the dividends to be charged to the account 430, b) It will be loaded with credit to: b.1) Account 433, b.2) Account 408, , at the time the return agreement is issued. b.3) Account 129, 761. Income from fixed income securities. -Interest in fixed income securities in favour of the institution, accrued in the financial year. Your move is as follows: a) It will be paid out of: a.1) The account 430, a.2) Account 256, b) It will be loaded with credit to: b.1) Account 433, b.2) Account 408, , at the time the return agreement is issued. b.3) Account 129, 762/763. Credit income ... -Amount of interest on loans and other credits earned on the year. Your move is as follows: a) They will be paid from: a.1) The account 430, a.2) Account 257, or 547 , as applicable, for the full amount of interest accrued and not due at the end of the financial year. b) They will be loaded with credit: b.1) Account 433, b.2) Account 408, , at the time the return agreement is issued. b.3) Account 129, 765. Discounts on purchases for early payment. -Discounts and assimilated that grant the entity its creditors for early payment, whether or not included in invoice. Your move is as follows: (a) It shall be paid, by the discounts and assimilated that are granted to it, from the accounts of the subgroup 40, b) You will be charged, for your balance, at the end of the financial year, with credit to account 129, 766. Benefits in marketable securities-Benefits produced in the disposal of fixed or variable income securities. Your move is as follows: (a) It shall be paid, for the benefit produced in the disposal, from the account of the subgroup 430, b) You will be charged, for your balance, at the end of the financial year, with credit to account 129, 768. Positive differences of change. -Benefits produced by changes in the exchange rate, in fixed income, credit, debt and cash in foreign currency. Your move is as follows: a) It will be paid out of: a.1) The accounts representing the securities, claims, debts and cash in foreign currency, for the amount of the differences calculated at the end of the financial year. a.2) The representative accounts of foreign currency securities and credits, when they expire or are charged. a.3) Representative accounts of foreign currency debts, when they sell or are paid. b) You will be charged, for your balance, at the end of the financial year, with credit to account 129, 769. Other financial income. -Income of financial nature not collected in other accounts of this subgroup. They can be cited: committee for guarantees and insurance in financial transactions with the outside; interest on late fees for all concepts; interest on bank current accounts opened in credit institutions; surcharge for the award; etc. Your move is as follows: (a) It shall be paid, for the amount of accrued income, from account 430, b) It will be loaded with credit to: b.1) Account 433, b.2) Account 408, , at the time the return agreement is issued. b.3) Account 129, 77. EARNINGS FROM FIXED ASSETS, OTHER REVENUE FROM CURRENT MANAGEMENT AND EXCEPTIONAL INCOME. 770. Profits from intangible fixed assets. 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. 770/771. Profits from fixed assets ... -Benefits produced, in general, by the disposal of intangible fixed assets or material. Your move is as follows: (a) They shall be paid, for the benefit obtained in the disposal, from account 430, (b) You will be charged, for your balance, at the end of the financial year, with credit to account 129, 773. Reintegros. -Collect the amount of the economic expenses of the current budget or of closed budgets in accordance with the regulations applicable to the entity. Your move is as follows: (a) It shall be paid, to the recognition of the revenue, from account 430, b) It will be loaded with credit to: b.1) Account 433, b.2) Account 408, , at the time the return agreement is issued. b.3) Account 129, 774. Profits from debt transactions-Benefits produced on the basis of debt repayment, both represented by marketable securities and those arising from individual loans. Your move is as follows: (a) It shall be paid, for the profits produced when the debts are written off, from the accounts representative of the corresponding debts. b) You will be charged, for your balance, at the end of the financial year, with credit to account 129, 775. Income from leases.-Accruals for the rental of movable and immovable property for the use or disposal of third parties. It also includes derivatives of all kinds of concessions and special uses that the entity can perceive. The revenue produced by public prices for the private use or the special use of the public domain, collected in account 742, is not included here. public domain >. Your move is analogous to the one pointed out for account 773, 776. Miscellaneous Services Revenue-Those arising from the eventual provision of certain services to third parties. Your move is analogous to the one pointed out for account 773, 777. Other income. -Other income not collected in other accounts and non-financial, accrued by the entity. As an example, you can quote: scope, eventual resources of all classes, etc. Your move is analogous to the one pointed out for account 773, 778. Extraordinary income-Benefits and income of a significant amount that are not to be considered periodic when evaluating the future results of the entity. As a general rule a profit or income will be considered as an extraordinary item only if it originates from facts or transactions that, considering the activity of the entity, meet the following two conditions: Fall outside of ordinary and typical public entity activities, or It is not expected, reasonably, to occur frequently. They will include, among others, those from the rehabilitation of those credits that in their day were amortized by firm insolvencies. Your move is as follows: (a) It shall be paid, for the amount of income or benefits, from the corresponding accounts according to the nature of the income or benefit. b) You will be charged, for your balance, at the end of the financial year, with credit to account 129, 779. Revenue and profit from previous years. -Includes relevant revenue and profit for previous years, with the same amount as those with minor relative importance. It shall in any event include the benefits arising from the amendment of obligations and budgetary rights for closed financial years. It will work through your divisionaries. 7790. Benefit from the modification of obligations on closed budgets. Your move is as follows: It will be loaded with credit to: The 401, Account 129, 7791. Benefit from the modification of the rights of closed budgets. Your move is as follows: (a) It shall be paid for the adjustment to the increase of the income of the rights recognized in previous financial years by economic income, under the account 431, b) You will be charged, for your balance, at the end of the financial year, with credit to account 129, 7799. Other income and benefits from previous years. Your move is as follows: (a) It shall be paid, for the amount of income or benefits, from the corresponding accounts according to the nature of the income or benefit. b) You will be charged, for your balance, at the end of the financial year, with credit to account 129, 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 of the debt formalisation expenditure asset. -The accounts 780, 781, 782 and 783 collect the cost of the work carried out by the institution for its fixed assets, using its equipment and personnel, which are activated. They also collect the cost of the work carried out, by order, by other public or private entities for research and development purposes. During the exercise the expenses incurred by the execution of those jobs will be charged to group 6 accounts, with credit to the subgroup 40 accounts, 780. Work carried out for investments intended for general use. -Contras of the expenses incurred by the entity, for the construction or extension of the goods and items included in the subgroup 20, Your move is as follows: (a) It shall be paid, for the annual amount of the expenditure, from the accounts of the subgroup 20. b) You will be charged, for your balance, at the end of the financial year, with credit to account 129, 781. Work performed for the intangible fixed assets. -Contratation of research and development expenses and other expenses for the creation of the goods included in the subgroup 21, Your move is as follows: (a) It shall be paid, for the annual amount of the expenditure that is the subject of inventory, from the accounts of the subgroup 21. b) You will be charged, for your balance, at the end of the financial year, with credit to account 129, 782. Work carried out for the fixed assets. -Contrating the expenses incurred by the entity for the construction or expansion of the goods and items included in the subgroup 22, Your move is as follows: (a) It shall be paid, for the annual amount of the expenditure, from the accounts of the subgroup 22. b) You will be charged, for your balance, at the end of the financial year, with credit to account 129, 783. Work carried out for managed investments. -Contras of the expenses incurred by the entity for the construction of the goods included in the subgroup 23, Your move is as follows: (a) It shall be paid, for the annual amount of the expenditure, from the accounts of the subgroup 23. b) You will be charged, for your balance, at the end of the financial year, with credit to account 129, 787. Incorporation into the asset of debt formalization expenses. -Amount to activate the expenses incurred by the formalization of debts. Your move is as follows: (a) It shall be paid, for the amount of the expenses to be distributed in various financial years, under the account of 270, . b) You will be charged, for your balance, at the end of the financial year, with credit to account 129, 79. EXCESS AND APPLICATION OF PROVISIONS. 790. Excess provision for risks and expenses. 793. Provision for applied stocks. 794. Provision for applied insolvencies. 795. Excess provision for tax refund. 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. 790. Excess provision for risks and expenses. -Positive difference between the amount of the existing provision and the amount corresponding to it in accordance with the quantification criteria of that provision. Your move is as follows: a) It will be paid, by the aforementioned difference, from accounts in subgroup 14, (b) The balance shall be charged at the end of the financial year with credit to account 129 793. Provision of applied stocks.-Amount of existing provision at the close of the previous year. Your move is as follows: (a) It shall be paid, for the amount given in the preceding financial year, to sub-group 39 accounts, b) You will be charged, for your balance, at the end of the financial year, with credit to account 129, 794. Provision for applied insolvencies. -Amount of existing provision at the close of the previous financial year. Your move is as follows: (a) It shall be paid, for the amount given in the preceding financial year, to account 490, b) You will be charged, for your balance, at the end of the financial year, with credit to account 129, NOTE: When using the second alternative provided in the account 490, definition and movement of accounts will be adapted to that established in that account. 795. Excess provision for tax refund. -Positive difference between the amount of the existing provision at the end of the previous financial year for periodic returns of taxes and the corresponding one according to the criteria of quantification of that provision. Your move is as follows: a) It will be paid, by the aforementioned difference, to account 495, b) You will be charged, for your balance, at the end of the financial year, with credit to account 129, 796. Excess provision for long-term marketable securities. -Value correction, for the recovery of value in permanent financial investments represented in marketable securities, up to the limit of previously provided provisions. Your move is as follows: (a) It shall be paid, for the amount of the value correction, to account 297, b) You will be charged, for your balance, at the end of the financial year, with credit to account 129, 798. Excess provision for short-term marketable securities. -Valorative correction, for the recovery of value in temporary financial investments represented in marketable securities, up to the limit of the provisions previously provided. Your move is as follows: (a) It shall be paid, for the amount of the value correction, charged to account 597, b) You will be charged, for your balance, at the end of the financial year, with credit to account 129, 799. Excess provision for short-term credit insolvencies. -Valorative correction, for value recovery in sub-group 54 credits, Your move is as follows: (a) It shall be paid, for the amount of the value correction, to account 598, b) You will be charged, for your balance, at the end of the financial year, with credit to account 129, GROUP 0. BUDGET CONTROL ACCOUNTS Reflect the movement of the appropriations and forecasts contained in the budget and in the cash advances in those stages preceding the recognition of the obligation or the right, effects that are collected in accounts group 4. 00. BUDGETARY CONTROL. CURRENT YEAR. 000. Budget year. 001. Budget for expenditure: initial appropriations. 002. Budget of expenditure: changes of credit. 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: committed expenditure. 006. Revenue Budget: initial forecasts. 007. Revenue budget: modification of forecasts. 008. Revenue budget: final estimates. 000. Budget year.-To collect the amount of revenue and expenditure budgets approved for each financial year and its subsequent amendments. Your move is as follows: a) It will be paid out of: a.1) The account 006, a.2) The 007 account, a.3) The account 003, , through its divisionaries, by the amount of remaining credit at the time of the closing. b) It will be loaded with credit to: b.1) Account 001, , for the total amount of the approved expenditure budget for each financial year. b.2) Account 002, b.3) The account 008, The sum of the must indicate the total amount of the expense budget. That of their being, the total of the revenue budget. Your balance, debtor or creditor, before closing, will collect the budget deficit or surplus. 001. Expenditure budget: initial appropriations-Amount of appropriations allocated in the expenditure budget initially approved by the competent authority and whose management is attributed to the institution, subject to the accounts. Your move is as follows: (a) Account 000, (b) The same amount shall be charged at the same time to the previous seat as sub-account 0030. This account will be displayed at all times. 002. Expenditure budget: changes in appropriations. -Collect, changes to the budget appropriations approved by the competent authority, including adjustments resulting from budgetary carryovers where the rules applicable set. It will work through your divisionaries. Your move is as follows: a) Account 000, (b) The account shall be debited from account 003, This account will be displayed at all times. 003. Budget of expenditure: final appropriations-It will work through its divisional-members. 0030. Appropriations available. Collects all the budget appropriations approved in the financial year, both the initial and the modifications, as well as the use of the same. Your move is as follows: a) It will be paid out of: a.1) The account 001, a.2) Account 002, a.3) The account 004, a.4) The account 004, at the time of closing, for the balance of committed expenses. a.5) The account 004, at the time of closing, for the balance of authorized expenses. b) It will be loaded with credit to: b.1) Account 004, for the approved expenditure-phase A of the implementation of the budget-in cases where prior credit retention has not been made. b.2) Sub-account 0031, b.3) Sub-account 0032, , for the retention of appropriations prior to the budgetary modification. If the retention is cancelled, the seat shall be a negative sign. b.4) Sub-account 0033, , for the retention of credits prior to the credit deconcentration operation. This seat shall be held in the accounting office which unconcentrates the appropriations. b.5) Sub-account 0034, b.6) Sub-account 0038, , for the amount of the appropriations for which the management has been decentralised. This seat shall be of a negative sign when the concentration of previously unconcentrated credits occurs. These seats shall be taken, where appropriate, in the accounting office carrying out the deconcentration of the credit. b.7) Sub-account 0039, b.8) The account 000, b.9) The account 000, at the time of closing, for its balance. c) The amount of the approved credit transfer will be charged to it. This seat shall be of a negative sign and shall be made to maintain the meaning of the sums of the account and the account. If the transfer is cancelled, this seat will be a positive sign. The sum of your credit will indicate the total amount of the budget credits. The amount of the appropriations used during the financial year. Your balance, creditor, before closing, will collect unused credits, that is, the balance of credits that are still definitive, have not been retained or authorized. 0031. Credits withheld to spend. Collects the credit retention produced as a result of the issuance of the credit existence certificate in the expenditure files. Your move is as follows: (a) Sub-account 0030, , shall be paid for the amount of the withholding tax. In the event that such retention is cancelled, the seat shall be a negative sign. b) It will be loaded with credit to: b.1) The account 004, b.2) The account 000, The sum of your credit will indicate the total amount of retained credits to be used at a later time. The amount of the withheld credits that have been used. Your balance, creditor, will collect, before closing, the total of retained loans outstanding. 0032. Credits withheld for transfers. Collects the credit retention produced as a result of the issuance of the credit existence certificate in the credit transfer files. Your move is as follows: a) It will be paid out of: a.1) Sub-account 0030, , for the amount of the retention made. In the event that such retention is cancelled, the seat shall be a negative sign. a.2) Sub-account 0023, b) The account 000 will be debited, 0033. Credits retained to deconcentrate. Collects the credit retention prior to the credit deconcentration operation. It shall operate in the accounting office where the appropriations are broken down. Your move is as follows: (a) Sub-account 0030, , shall be paid for the amount of the withholding tax. In the event that such retention is cancelled, the seat shall be a negative sign. b) It will be loaded with credit to: b.1) Sub-account 0038, , for the amount of the appropriations which are the subject of a deconcentration. b.2) The account 000, The sum of your credit will indicate the total amount of retained credits to be unconcentrated at a later time. The amount of credits retained that have been unconcentrated. Your balance, creditor, will collect, before closing, the total of retained loans outstanding. 0034. Credits retained to concentrate. Collects the retention of credits that have been deconcentrated and that are going to be concentrated. It shall operate in the accounting office which manages the defused appropriations. Your move is as follows: a) It will be paid out of: a.1) Sub-account 0030, , for the amount of the retention made. In the event that such retention is cancelled, the seat shall be a negative sign. a.2) Sub-account 0029, , for the amount of credits that have been concentrated. This seat shall be a negative sign. b) The account 000 will be debited, The sum of your credit will indicate the total amount of retained credits to be concentrated at a later time. Your balance, creditor, will collect, before closing, the total of retained loans outstanding to concentrate. 0038. Defused credits. Collects the amount of the expense credits that are to be decentralized managed. It will operate in the accounting office that unconcentrates the credits. Your move is as follows: a) It will be paid out of: a.1) Sub-account 0030, a.2) Sub-account 0033, , for the amount of unconcentrated credits. b) The account 000 will be debited, 0039. Appropriations not available. Collects those credit holds that are made in a definitive manner, that is, they cause the unavailability of the same. Your move is as follows: a) It will be paid, by the hold, from sub-account 0030, . b) You will be charged, at the time of closing, for your credit balance to the account 000, Your balance, creditor, will collect, before closing, the total of definitive credits not available. 004. Expenditure budget: expenditure authorised.-The amount of the expenditure authorisations shall be collected. Your move is as follows: a) It will be paid out of: a.1) Sub-account 0030, , by approved expenditure authorizations-phase A of budget execution-when no credit retention has been made. a.2) Sub-account 0031, , by approved spending authorizations-phase A-when credit is held. a.3) The account 005, a.4) Account 005, at the time of closing, for the balance of committed expenses. b) It will be loaded with credit to: b.1) Account 005, by the willing credits. b.2) Sub-account 0030, at the time of closing, for the total sum of recognised obligations. b.3) Sub-account 0030, at the time of closing, for the balance of committed expenses. b.4) Sub-account 0030, at the time of closing, for its balance. The sum of your must collect your total amount of committed expenses. That of their being, that of authorized expenses. Your balance, creditor, will collect, before closing, the amount of the expense authorizations to be committed. 005. Budget of expenditure: committed expenditure. -It covers the amount of expenditure committed. Your move is as follows: a) Account 004, b) It will be loaded with credit to: b.1) The account 004, at the time of closing, for the amount of the total sum of the recognised obligations. b.2) Account 004, at the time of closing, for its balance. The sum of your being will collect the total amount of expenses committed during the exercise. Your credit balance will, before closing, collect the amount of the credit commitments. NOTE: In order to be able to differentiate in the accounts 003, 004 and 005, for the purposes of incorporation in subsequent years, the credits, authorizations and unused provisions, the closing of these accounts will be done in two phases. 1. For the amount of the total sum of the recognised obligations. 1.1 Charge to account 005, 1.2 Charge in account 004, 1.3 Charge in sub-account 0030, 2. 2.1 For the amount of committed expense balance: a) Charge in account 005, b) Charge in account 004, 2.2 For the amount of the authorized expense balance, charge in the 004 account, 2.3 For the amount of the remaining credit: a) Charge in sub-account 0030, b) Charge in sub-account 0031, c) Charge in sub-account 0032, d) Charge in sub-account 0033, e) Charge in sub-account 0034, f) Charge in sub-account 0038, , due to its balance, with credit to the 000. g) Charge in sub-account 0039, 006. Revenue budget: initial forecasts.-Amount of revenue forecasts contained in the revenue budget initially approved by the competent authority. Your move is as follows: a) Account 000, b) It shall be paid, simultaneously to the previous seat, from the account 008, This account will be displayed at all times. 007. Revenue budget: modification of the forecasts. -It will collect the variations that occur in the forecasts of income, through a formal act (not for a greater collection of the previewed one). Your move is as follows: a) The count 000, b) It shall be paid, simultaneously to the previous seat, from the account 008, This account will be displayed at all times. 008. Revenue Budget: final forecast-Total amount of revenue budget forecasts initially approved plus amendments. Your move is as follows: a) It will be loaded with credit to: a.1) The account 006, a.2) The account 007, b) You will be credited to the account 000, Your balance, debtor, will collect, before closing, final revenue forecasts. 03. Cash advances 030. Cash advances granted. 031. Advance credits. 034. Authorised expenditure. 035. Committed expenses. Cash advances granted in accordance with the provisions of the current legislation. 030. Cash advances granted.-Debit account in which the amount of advances granted in accordance with the provisions of the relevant legislation is collected. It has a similar character as the account 000 in the budget control sub-group 00. Current Exercise >. Your move is as follows: It will be loaded with credit to: Account 031, , for the advances granted. Account 031, for cancelled advances; this seat will be a negative sign. Your balance, debtor, will collect the amount of cash advances granted and not cancelled. 031. Advance credits.-A creditor account comprising, specified by concepts, the cash advances granted in accordance with the provisions of the current legislation. Your move is as follows: a) It will be paid out of: a.1) Account 030, , for the amount of advances granted. a.2) Account 030, for the cancelled advances. This seat will be a negative sign b) It will be loaded with credit to: b.1) Account 034, b.2) Account 034, for the expenditure authorizations that would have been accounted for and correspond to advances that are cancelled. This seat shall be a negative sign. Your balance, creditor, will collect the advances granted pending utilization. 034. Authorized expenditure. -It shall collect the approved expenditure authorizations with application for cash advances granted. Your move is as follows: a) It will be paid out of: a.1) Account 031, , for expense authorizations. a.2) Account 031, for authorizations that have been accounted for with application to advances that are cancelled. This seat shall be a negative sign. b) It will be loaded with credit to: b.1) Account 035, b.2) Account 035, by the commitments entered into with application to advances that are cancelled. Your balance, creditor, will collect the amount of the authorized and uncommitted expenses, with application to cash advances. 035. Committed expenditure-A representative account of the credit arrangements-phase D of the implementation of the expenditure-which have been made with application to cash advances. Your move is as follows: a) It will be paid out of: a.1) Account 034, a.2) Account 034, by the commitments entered into with application to advances that are cancelled. This seat shall be a negative sign. Your balance, creditor, will collect the amount of expenses committed with application to cash advances. NOTE: As a special feature of the accounts of this subgroup, it should be noted that they are not subject, in the case of the accounts of the previous subgroup, to a temporary delimitation that coincides with the financial year. Their accounting period and the possibility of using the credits they represent, in their different phases, are extended from their granting, by approving the advance, until their cancellation, and given the modality in which such cancellation is carried out (negative documents for all the operations carried out at each stage since the initiation of the corresponding advance payments) it is necessary to maintain throughout the period of validity of the same, all the figures that make up the must and must be the accounts of the subgroup that affect you. The transfer to the following financial year will not therefore be done by the balance with which they appear in the Balance Sheet, but by the sums of the amount and the balance sheet prior to that. FOURTH PART Annual accounts I. Rules for drawing up annual accounts 1. Documents that make up the annual accounts. The annual accounts comprise the Balance Sheet, the Economic-Heritage Account, the State of the Settlement of the Budget and the Memory. These documents form a unit and must be clearly worded and show the true image of the assets, the financial situation, the economic-patrimonial result and the execution of the entity's budget in accordance with this Plan. General Accounting. 2. Formulation of annual accounts. 1. The annual accounts shall be drawn up by the institution within the time limit laid down in accordance with the rules in force. 2. The Balance sheet, the account of the economic and financial result, the State of liquidation of the Budget and the Memory must be identified; indicating clearly and in each of these documents their denomination, the entity to which they correspond and the exercise to which they relate. 3. Structure of annual accounts. The annual accounts of institutions shall be adapted to the model set out in this General Accounting Plan. 4. Balance sheet. The Balance Sheet, which includes, with due separation, the assets and rights, as well as any deferred expenses, which constitute the entity's asset and the liabilities and own funds that form the liability of the entity, it must be made aware 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 balance sheet 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 financial year shall not be altered unless exceptional cases are indicated and justified in the report. (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 except exceptional cases to be indicated in the Report. e) New items may be added to those provided for in the model provided that their content is not provided for in the existing ones. f) A more detailed subdivision of the items appearing in the model may be made. 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) The short-to long-term classification shall be carried out 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. (i) Financial investments with a maturity of not more than one year shall be listed under item C. III of the asset, (j) Pending disbursements on actions that result in permanent financial investments, which are not required but which are required in the short term in accordance with Article 42 of the Recast Text of the Companies Act shall be included in item D. III.5 of the liabilities side of the balance sheet. k) Non-financing with a maturity of not more than one year shall be included in the agr passive upation, l) For the debit accounts under heading C. II with a maturity of more than one year, item A. VI of the asset shall be created with the name of 5. Account of the economic-heritage result. The account of the economic and patrimonial income, which includes, with due separation, the income and profits of the financial year, the expenses and losses of the same and, by difference, the result, savings or savings, will be formulated having in 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 account of the economic-wealth result or a change in the allocation, the changes must be made. amounts of the preceding financial year for the purposes of its presentation in the current 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 report. (d) New items may be added to those provided for in the model, provided that their content is not provided for in the existing ones. e) A more detailed subdivision of the items appearing in the model can 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) Short-term, long-term debt financial expenses should be included in the item under the heading relative to Two models of account of the economic-heritage result are presented, one for entities carrying out administrative tasks, and another for those entities that carry out industrial or commercial operations. 6. State of settlement of the budget. The State of the settlement of the budget, including, with due separation, the settlement of the expenditure budget and the entity's revenue budget, as well as the budget result. In addition, for those entities whose budgetary rules so require, the state of commercial transactions is included. The settlement of the expenditure budget and the settlement of the revenue budget shall be presented at the level of unbundling of the initially approved budget and subsequent amendments thereto. In the expense budget settlement, the column named In the revenue budget settlement, the column named In the budget result, the 7. Memory. The full, comprehensive and comments on the information contained in the Balance sheet, in the account of the economic-wealth result and in the State of settlement of the budget; it shall be made taking into account that: (a) The model of the Memory collects the minimum information to be completed; however, in those cases where the information requested is not significant, the corresponding paragraphs will not be completed. (b) Any other information not included in the model of the Memory which is necessary to facilitate the understanding of the annual accounts to be presented shall be indicated in order to reflect the true image of the accounts. of the assets, the financial situation, the economic-patrimonial result and the execution of the institution's budget. (c) In most of the points of the Report, guidance tables are accompanied for the purpose of presenting the information requested. These tables are presented only for an indicative basis. (d) The information contained in the Report on the State of Settlement of the Budget shall be presented at least with the same level of unbundling as it is. 8. Table of funding. 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 each item, in addition to the figures for the financial year, the figures for the financial year 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. (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, among other operations, changes in the assets resulting from the transfer, transfer or delivery to the general use of goods forming part of the assets of the accounting institution. 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: Increase positive result or decrease negative result: 1. Allocations to depreciation and provisions for fixed assets. 2. Allocations to provisions for risks and expenses. 3. Expenses arising from deferred interest. 4. Amortization of debt formalisation expenses. 5. Long-term negative change differences. 6. Losses in the disposal of fixed assets. Decrease positive result or increase negative result: 1. Overruns of fixed assets. 2. Excess of provisions for risks and expenses. 3. Long-term positive change differences. 4. Benefits in the disposal of fixed assets. 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. of the result. i) The resources applied for short-term transfer of long-term debt will be shown by the debt repayment value. j) The resources applied for early cancellation of long-term debts will be shown by the effective amount of the cancellation. k) Payments and charges to be applied shall be as funds applied or obtained, respectively, only in those cases where there is certainty that they have caused a change in working capital. In the exercise of the final application of these payments and charges, the corresponding adjustments must be made. (MODELS AND EXPLANATORY NOTES OMITTED). PART QUINTA Valuation Rules 1. Development of accounting principles. 1. The valuation rules develop the accounting principles, established in the first part, containing the criteria and rules of application to operations or economic facts, as well as to various heritage elements. 2. The value rules set out below are of compulsory application. 2. Fixed assets. 1. Valuation.-Goods included in the tangible fixed assets should be valued at the purchase price or production cost, taking into account the value adjustments to be made. In the case of goods acquired either free of charge or which have been received in transfer, the price of the purchase shall be deemed to be the value of the goods at the time of the incorporation. In the case of goods received in addition, the net value of the goods in the accounts of the member shall be taken as the purchase price at the time of the entry. In the reversal of the assets transferred, the transferor entity will discharge the same for the value that will appear in its inventory at the time of the transfer, proceeding below to reflect the possible differences according to the true status of the reversed goods. In the reinstatement of assets assigned to it, the entity attached shall discharge the same in respect of the net value in the accounts of the beneficiary entity at the same time, thereby proceeding to reflect the possible differences. The differences referred to in the previous two paragraphs shall be considered to be the result of the exercise in which they occur. The value of the corresponding fixed assets shall be added to the amount of additional or additional investments made, in accordance with the above established criteria. 2. Purchase price.-The purchase price includes, in addition to the amount invoiced by the seller, all expenses that occur until the time the goods are treated are in operating conditions: expenses of the and shoot down, transport, tariff duties, insurance, installation, assembly, etc. Financial expenses may increase the value of the fixed asset, provided that the following requirements are met: -that there is a direct and objective relationship between the borrowing operation that originates the financial expenses and the good to which such expenses are to be incorporated; -that the financial expenses have been incurred prior to the implementation of the good. The indirect taxes on the assets of the fixed assets may be included in the purchase price only if they are not directly recoverable from the public finances. 3. Cost of production.-Goods manufactured or constructed by the entity itself will have to be valued for its cost of production. The costs to consider will be: staff costs: salaries, salaries and other personnel costs directly related to them; -the costs of materials and services consumed; -the depreciation corresponding to the directly used fixed assets; -the proportion that reasonably corresponds to indirect costs, and other costs, such as the amortization of patents or licenses that have been used. For financial expenses, for this case, it is valid as set out in the previous section. 4. Venal value. -It is understood by value venal of a good, applicable to those who are acquired free of charge or have been received in cession, the price that would be willing to pay an eventual acquirer, taking into account the state and the place in which is well-regarded, in addition to the situation of the entity and assuming the continuity of the exploitation of the good. The value of a good may be determined by the valuation of specialised experts, the average values of organised markets, the price lists of standard suppliers or other generally accepted procedures. 5. Value adjustments for tangible fixed assets. -Amortisation: In all cases (including assets of fixed assets which have been received by transfer or in addition), the amortisation of the practice shall be deducted, which shall be systematically established on the basis of the useful life of the goods, taking into account the depreciation normally suffered by their operation, use and enjoyment, without prejudice to the obsolescence which might affect them. -Loss of irreversible character in the fixed assets: If there is a decrease in value of an irreversible character and different from the systematic depreciation, the assessment of the corresponding good will be corrected, accounting for the loss as expenditure of the year and causing a correction of the depreciable value of the good. -Revalorizations: The revaluation of the assets that make up the fixed assets will not be eligible, exceptionally, when such goods may be revalued when a standard with sufficient range so authorizes and in the terms set out in that standard. 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 conditioning such as closures, land movements, drainage and drainage works, as well as the demolition of buildings where necessary in order to be able to carry out new plant works; 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 installations and components which have a permanent nature, the fees inherent in the construction and the optional fees for the project and the work address. The value of the land and the buildings and other buildings must be shown separately. c) Technical installations, machinery and tools. The assessment shall include all additional expenditure incurred until it has been put into operation, and where appropriate, transport, insurance, tariff duties and other similar charges. (d) The tools and tools incorporated into mechanical elements shall be subject to the valuation and depreciation rules applicable to such items. Generally, utensils and tools 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 an expense for the exercise. 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 due to the fixed assets account, at the end of the financial year, on the basis of the inventory taken, with a reasonable reduction by demerit. Templates and moulds used on a permanent basis in series fabrications must be part of the fixed assets, with their depreciation calculated according to the useful life period. The moulds used for isolated fabrications must not be regarded as inventoried. (e) The expenditure incurred during the financial year in respect of the works and works which the institution carries out for itself shall be charged to the accounts corresponding to Group 6. The accounts of sub-group 22 shall be charged, for the amount of such expenditure, with credit to the relevant account of the sub-group 78. (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 reasonably estimate the net value of the items which, because they have been replaced, must be discharged from the inventory. 4. Investments for general use and managed investments. Goods acquired or constructed to be delivered to the general use or transferred to another entity shall be included in the asset, up to the time of delivery, for its purchase price or cost of production, following the criteria indicated for the fixed assets. However, it shall not apply to the provision of depreciation and other valuation corrections. 5. Intangible fixed assets. The various elements included in the intangible fixed assets shall be valued for their purchase price or cost of production; the criteria laid down for the fixed assets shall be applied as regards the allocation of depreciation, without prejudice to the following rules in respect of the goods and rights listed below. a) Research and development expenditure: In application of the principle of prudence, expenditure on research and development should be considered as expenditure for the financial year. However, at the close of the exercise, they can be activated when all of the following conditions are met: -that there is a specific, perfectly individualized and concrete project; -an allocation, imputation, and temporary distribution of clearly established costs; -that, in addition, there are well-founded reasons for the technical success of the project. -that the economic-commercial profitability of the same is reasonably assured; -that project funding is secured. Once the reasonableness of the capitalization of research and development expenses has been considered, the costs of the project will be amortized in a systematic way and as soon as possible, without in any case exceeding the five-year period after the completion of the research and development project which has been capitalised. Where the conditions of the preceding paragraph, which justify capitalisation, are no longer met, the remaining unamortised balance shall be lost. b) Industrial and intellectual property: In the assessment to be given to industrial and intellectual property, the general criterion of purchase price or cost of production will be followed. In the case of patents, these costs will be increased by those corresponding to the registration and formalisation of patents, while in the case of utility models the costs attributable to the production of the samples. (c) Computer applications: Computer programs, whether acquired from third parties or those produced by the entity itself, shall be included in the asset, using the means of their own, and only in cases in which they are acquired. to be used in several exercises. In no case can the maintenance costs of the IT application be included in the asset. The criteria to be applied in the assessment of computer applications will be the same as those set out above for research and development expenditure. (d) Rights in respect of goods under the leasing system: Where the intention to exercise the contract is deducted from the terms of the administrative contract or the terms of the leasing contract the purchase option, the rights derived from such contracts shall be accounted for as intangible assets for the spot value of the asset, and should also reflect the total debt for the shares plus the option to buy. The difference between the two amounts, consisting of the financial expenses of the transaction, will be counted as expenses to be distributed in various financial years. Rights recorded as intangible assets shall be amortised, if any, in the light of the useful life of the object of the contract. When the purchase option is exercised, the value of the registered rights and their corresponding accumulated amortisation shall be debited from accounts, thereby becoming part of the value of the asset acquired. The expenses to be distributed in various exercises will be attributed to results according to a financial criterion. 6. Expenses to be distributed in various exercises. The following rules apply: a) Debt formalization expenses. They shall be valued for their purchase price or their cost of production. As a general rule, these expenses should be affected to the exercise in which they occur. Exceptionally, such expenditure may be distributed in several financial years, in which case results shall be charged during the lifetime of the debt to which they relate and in accordance with a financial plan; in any event they shall be fully charged when the debts to which they correspond are amortised. b) Deferred financial expenses. They shall be measured by the difference between the redemption value and the issuance value of the debts to which they correspond. Such expenses shall be charged to results during the lifetime of the debt to which they relate and in accordance with a financial plan. 7. Marketable securities. 1. Valuation.-The marketable securities included in groups 2 or 5, whether fixed or variable, shall be valued in general for their purchase price at the time of subscription or purchase. The purchase price shall be understood as the total satisfaction or to be satisfied by the acquisition, including the expenses inherent in the transaction. The following criteria will be taken into account: (a) The amount of the preferential subscription rights shall be included within the purchase price. (b) The amount of accrued or interest dividends, which are both explicit and not due at the time of purchase, will not be part of the purchase price. Those dividends and interest shall be accounted for in specific headings in accordance with their maturity. For these purposes, the term "explicit interest" shall mean those returns that are not part of the redemption value. (c) In the case of the sale of preferential rights of subscription or segregation of rights to exercise them, the amount of the cost of the rights will decrease the purchase price of the respective securities. For the calculation of this cost, a general acceptance criterion or value formula shall be used in harmony with the principle of prudence; at the same time, the amount of the value adjustments shall be reduced proportionately. In the case of securities acquired free of charge, it will be used to determine the acquisition value at a prudent valuation of the securities according to its foreseeable market value. If the securities are listed on an organised secondary market, the average price of the quarter preceding the date of acquisition or the last quotation prior to the date of acquisition shall be taken as the acquisition value if the latter is lower. If the securities are not listed on an organised secondary market, the value established by expert experts, in accordance with rational procedures admitted in practice, shall be established on a prudent basis. In any case, the method of the average price or weighted average cost by homogeneous groups should be applied, with homogeneous groups of values having equal rights. 2. Value adjustments-marketable securities admitted to trading on an organised secondary market shall be accounted for at least at the end of the financial year for the purchase price or the market price if it is lower than that. In the latter case, the provisions necessary to reflect the depreciation experienced must be provided. The market price shall be the lower of the following two: average price on an organised secondary market corresponding to the last quarter of the financial year; quotation of the day of the end of the financial year or the default of the Previous immediate. However, where there are interest, implicit or explicit, accrued and not due at the end of the financial year, which shall be accounted for in the asset, the valuation correction shall be determined by comparing the market price with the sum of the purchase price of the securities and of the accrued interest and not due at the end of the financial year. In the case of marketable securities not admitted to trading on an organised secondary market, they shall be included in the balance sheet for their purchase price. However, where the purchase price is higher than the amount resulting from the application of rational value criteria admitted in practice, the corresponding provision shall be provided for the existing difference. For these purposes, in the case of equity participations, the accounting value corresponding to those holdings shall be taken, corrected in the amount of the tacit capital gains at the time of the acquisition and which remain in the value of the subsequent valuation. In the case of equity participations which are permanent, and which involve a significant percentage of participation, the provision of provisions shall be made in the light of the development of the equity capital of the (a) a participating company, even if the securities are admitted to trading on an organised secondary market. 8. Appropriations and other non-budgetary receivables. The amount delivered will be recorded. In the case of loans, the difference between that amount and the nominal amount of the claims shall be calculated as interest income in the year in which they are established, following a financial criterion and the interest credit is recognised in the active. The credits for the sale of fixed assets shall be valued for the sale price, excluding in any case the interest added to the nominal amount of the credit, which shall be charged as indicated in the preceding paragraph. The accrued and unexpired interest shall be in group 2 or 5 credit accounts on the basis of maturity. The implied interest on the basis of a financial criterion, after the date of acquisition of the marketable securities, shall be recorded in those credit items. The value adjustments to be applied shall be made available, where appropriate, the corresponding provisions, in order to reflect any insolvencies which arise in respect of the recovery of the assets concerned. 9. Own obligations. When the institution acquires marketable securities representative of its own debts to write down them, any differences that may arise between the acquisition cost, excluding accrued interest not due, and the redemption securities, excluding premiums not charged to results recognised as expenses to be distributed in various financial years, shall be charged or paid, as appropriate, to accounts 674, 10. Debts and other non-budgetary obligations. They will be on the balance sheet for their redemption value. Where appropriate, the difference between that value and the amount received shall be shown separately in the balance sheet asset; such difference shall be charged annually to results in the amounts corresponding to a financial criterion. Debts for the purchase of fixed assets will be valued at their nominal value. Interest on the nominal value, excluding those which have been incorporated in the value of the fixed assets, shall be shown separately in the balance sheet asset, each year being charged to the results in the amounts corresponding to a criterion financial. 11. Rights to collect budget and budgetary obligations. The rights to be charged shall be the amount to be charged. The rights to be charged from public law revenues shall be valued for the amount determined in the settlement act which generates them, both from income without consideration and from compulsory levy, and services, performance of activities and private use or special use of the public domain. The receivables arising from the sale of goods conceptualized as stocks shall be recorded for the amount of consideration to be paid for the sale, not including legally enforceable taxes, nor expenses. satisfied on behalf of the debtor, which shall be integrated into other accounts receivable non-budgetary. The collection rights derived from other services and disposals of property assets, carried out under the private law regime, shall be recorded in the amount of the consideration to be paid to them, by following the same criteria as in the previous paragraph, in respect of legally enforceable taxes and the costs satisfied on behalf of the debtor. The receivables arising from the issuance of financial liabilities shall be recorded by the amount to be collected at the time of issue. The valuation corrections to be made shall be made, providing, where appropriate, provisions reflecting the risk of insolvency with respect to the collection of the rights in question. The budgetary obligations will be the amount to be met. This value, which must be regarded as the amount to be paid at the time of its maturity, shall consist of the principal of the debt plus, where applicable, the implied remuneration which may have been agreed upon in the financing of the transaction. In the case of obligations for purchase of stocks or services, they shall be the amount of the consideration to be made. This amount shall not include legally deductible taxes, which shall be recorded in non-budgetary accounts. 12. Stocks. 1. Valuation.-Goods included in stocks should be valued at the purchase price or production cost. 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 on the acquisition of stocks which is not directly recoverable from the public finances shall also be included. 3. Production cost. The cost of production shall be determined by adding to the purchase price of the raw materials and other consumables 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. -Where the market value of a good or any other value corresponding to it is lower than its purchase price or production cost, it shall make value adjustments, 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 firm contract whose performance must subsequently take place shall not be the subject of the valuation correction indicated above on condition that the price of the the sale 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 entity considers them to be more appropriate for their management. 13. 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 the cost of production the exchange rate prevailing on the date on which the assets were incorporated into the assets. The value of the fixed assets must be calculated as a general rule on the amount resulting from the application of the preceding paragraph. 2. Stocks. -Their conversion into national currency shall be made by applying to the purchase price or production cost the exchange rate in force on the date of each acquisition, and this valuation shall be the one used if the acquisition is applied. specific identification method for stock valuation, as if the weighted average price methods, FIFO, LIFO or other analogues apply. Provision should be made when the valuation thus obtained exceeds the price that stocks held on the market at the closing date. 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 securities. -Their conversion into national currency shall be made by applying to the acquisition price the exchange rate prevailing on the date on which those securities were incorporated into the equity. Provision should be made when the valuation thus obtained exceeds the price that the securities held on the market at the closing date. 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. 4. Treasury, fixed income, credit and debt securities. The conversion into national currency of these assets and liabilities in foreign currency will be made by applying the exchange rate in force at the date of incorporation into the equity. At the end of the financial year, the exchange rate shall be shown at the exchange rate in force at that time. If, as a result of this assessment, a positive or negative change difference is found, the result of the exercise will be charged or paid respectively. 14. Value added tax. The non-deductible supported amount will be part of the purchase price of the investment or circulating goods, as well as of the services, which are the subject of the transactions taxed by the tax. In the case of internal self-consumption operations (own production for the purpose of the institution's fixed assets), the amount not deductible shall be added to the cost of the respective investment property. They shall not alter the initial valuations of the adjustments in the amount of the non-deductible input tax as a result of the regularization arising from the definitive pro rata, including the adjustment for investment goods. The credits and debits derived from the amounts passed on and the deductible ones, respectively, will be counted in specific headings, separated from the rest of the credits and debits. 15. Purchases and other expenses. In the valuation of purchases of goods susceptible to storage, intended for sale or internal consumption or for processing or incorporation into the production process, the following rules shall be taken into account: (a) The expenditure on purchases, including transport and taxes on acquisitions, excluding from which the value added value deductible is severe, shall be charged to the respective account of the sub-group 60. (b) Discounts and similar items included in invoices that do not comply with the payment will be considered as the least amount of the purchase. (c) The discounts and the like that are granted to the entity for early payment, including or not on the invoice, will be considered as financial income, accounting for 765, d) The discounts and the like that are based on having reached a certain order volume will be counted in the account 609, e) Discounts and similar post-receipt of the invoice originating from quality defects, non-compliance with delivery times or other similar causes shall be accounted for in account 608, similar operations >. In the assessment of service charges, the above rules will also apply. Transfers and grants awarded, both current and capital, will be valued for the amount delivered. Transfers or grants in kind shall be valued for the net book value of the items delivered and the capital grants on the assumption of debts, for the current value of the debt, with the understanding of the difference between the maximum value reimbursement and the implied remuneration not accrued at the time. Losses arising from transfers of assets that are not considered to be stocks shall be determined by the difference between the right to charge received in consideration and the net book value of the asset delivered, increased for the costs inherent in the operation. 16. Sales and other income. The income derived from mandatory perceptions without consideration shall be recorded in the amount of the receivables arising as a result of the corresponding settlement act that quantifies them. In accounting for the sale of goods, the following rules will be taken into account: a) Sales will be accounted for without including the taxes that are taxed by these transactions. The costs incurred by the institution, including the transport by the institution, shall be taken into account in the relevant accounts of Group 6, without prejudice to the following rules (d) and (e). b) Discounts and similar items included in invoices that are not soon to be paid will be considered as the lower amount of the sale. (c) The discounts and the like that are granted by the company for early payment, whether or not included in the invoice, will be considered as financial expenses, accounting for 665, d) The discounts and the like that are based on having reached a certain order volume will be counted in the account 709, e) Discounts and similar post-issuance of invoices arising from quality defects, non-compliance with delivery times or other similar causes shall be accounted for in account 708, similar operations >. In the accounting of service revenue, the above rules will also apply. Transfers and grants received, both current and capital, will be valued for the amount received. Transfers or grants in kind shall be quantified in respect of the value of the goods received and the capital grants on the basis of the current value of the debts. Revenue from lucrative acquisitions (inheritances, legacies and donations) will be recorded by the value established in the relevant expert valuation. The profits from transfers of assets that are not considered to be stocks shall be determined by the difference between the right to charge received in consideration and the net book value of the asset delivered, the costs inherent in the operation. 17. Changes in accounting criteria and estimates. By application of the principle of uniformity, the criteria for accounting for one financial year to another shall not be altered, except for exceptional cases which must be justified. In these cases, the change shall be deemed to occur at the beginning of the financial year and shall include as extraordinary results in the income account the cumulative effect of the changes in assets and liabilities, calculated on that date, that are consequence of the change of criterion. Changes in those items that require for their assessment to make estimates and which are a consequence of obtaining additional information, greater experience or knowledge of new facts, should not be considered for the purposes referred to in the preceding paragraph as changes in accounting criteria. 18. Generally accepted principles and accounting standards. Generally accepted accounting principles and rules will be considered in: (a) The General Public Accounting Plan and its sectoral adaptations. b) The statements made by the Committee on Public Accounting Principles and Standards. GLOSSARY OF TERMS Active and own asset. -Own asset is all good or right owned by the accounting entity as a result of past events. It includes, therefore, the elements delivered in assignment or in addition and excludes those received in assignment or assignment. Assets is all good or integrated right as such in the accounting of the entity, whether or not they are owned, which is expected in the future to contribute directly or indirectly to the achievement of the objectives that constitute its activity. It includes, therefore, the elements received in assignment or attachment and excludes the delivered in assignment or assignment. Rights Recognition and Settlement Act.- It is that act, whether or not carried out by the accounting entity, by which the amount to be perceived by the accounting entity is determined as a consequence of the realization of a budget income. Act of recognition and settlement of obligations. -It is the administrative act dictated by the competent authority of the accounting entity, by which it assumes and quantifies a debt to its position as a result of the realization of a budgetary expenditure. Depreciation of assets. -It is the accounting expression of depreciation that normally suffer the assets of immobilized by the operation, use and enjoyment of the assets, and the obsolescence that could be considered affect them. Application to the budget, budgetary allocation. -It is the process by which it is noted, in the books and records that reflect the liquidation of the budget, an operation that corresponds to a budgetary expenditure or revenue. This annotation will be simultaneous to the corresponding property or management accounts. Estate attribution-Legal act by means of which a person provides another asset or a benefit of a patrimonial character. Authorization of expenditure. -Authorization, is the accounting operation that reflects the act, under which the Minister or competent authority to manage an expense from a budget credit, agrees to do so, determining the amount of the amount in some form or as closely as possible, where it cannot be done in a certain way, by reserving all or part of the budgeted credit for that purpose. This act does not even involve any other person's interest in the entity, but it involves the implementation of the administrative process. Balance. -It is the state that presents the patrimonial position of an entity at a given time. It is structured through two active and passive heritage masses, each of them developed in groupings representing homogeneous heritage elements. Collection-All material or virtual funds entry into the treasury of an entity. Public accounting. -It is the part of the microaccounting constituted by a set of principles and norms applicable to those entities within the public sector that develop their activity in the environment of the same. Commitment of expenditure. -This is the accounting operation that reflects the act by virtue of which the competent authority agrees or decides, as the case may be, and after the completion of the formalities which, subject to the rules, the carrying out works, services, etc., previously authorised. The amount by which the act is agreed and therefore that of the accounting operation of the undertaking must be, in any case, exactly determined as well as the conditions for the performance of the work, the provision of the service, etc. Income commitment. -An income commitment means the legal act whereby any entity or persons, public or private, are obliged, in a pure or conditional manner, by means of an agreement or concert to finance total or partially a certain unit of budgetary expenditure carried out by a public administration. Accounts of obligations recognized in the execution of the budget. -Property accounts representing certain debts contracted with third parties by the accounting entity whose situation and movement is consistent with that reflected in the relevant books and records of a budgetary nature. Accounts of other obligations. -Property accounts representing certain or estimated debts of the accounting entity that correspond to non-budgetary or non-budgetary obligations. Account of the economic-patrimonial result. -It is the state that presents this result referred to an entity and an exercise. It is structured in two streams (positive and negative), each developed according to the economic nature of each operation, and collecting: -The positive, income and profit of the entity. -The entity's negative, expenses and losses. Right to charge. -It is a current credit of the entity against third parties, arising as a consequence of past events, under which the debtor is obliged to satisfy the entity a certain amount of money, in a specific time (due) and with the conditions arising from its documentary support. This concept encompasses the rights to charge budget and the rights to charge non-budget. It is the right to charge budget for those deriving from income and other resources to finance the entity's budgetary expenditure. The recognition of a right to a budget charge implies its imputation to the corresponding revenue budget. These are non-budgetary receivables: -Those who must be non-budget in accordance with the current regulations and who will not be at the time of their expiration. -Non-expired rights for the purpose of financial year arising from accrued income; these rights are non-budgetary until the due date. -Other financial assets up to the date of maturity. Right of closed budgets. -These are the collection rights for which the budgetary implementation corresponds to previous budgetary years. Rights of the current budget. -These are those charged with the budgetary implementation of the budget year in force. patrimonial displacement. -It is a more concrete term than that collected in the definition of , since it requires that the said advantage or benefit be materialized in a money or not in cash, which changes from ownership, thus leaving aside any wealth of assets that the beneficiary would assume would be the avoidance of an expense. Public accounting entity. -It is all entity that, belonging to the public sector, has its own legal personality, budget of expenses and differentiated income and must form and render the accounts in the system of public accounting. Budget settlement state. -This is the state that presents, with due separation, the settlement of the spending budget and the liquidation of the revenue budget. -The settlement of the expenditure budget, in accordance with the structure of this budget, shall contain the following information: (a) The total authorized credits, making distinction between the initials, modifications and definitive ones. (b) The net recognised obligations under these obligations. c) Credit balances. d) Payments made. e) The obligations recognised in the financial year and outstanding at the end of the financial year. -The settlement of the revenue budget, in accordance with the classification presented by that budget, shall contain the following information: (a) The final forecasts, making a distinction between the initial, modifications and definitive forecasts. (b) Net recognised rights. c) Net collection. d) Rights cancelled due to insolvencies and other causes. e) The rights recognised in the financial year to be recovered at the end of the financial year. Period Closing Date-Last date for an accounting period. This period may or may not be the same as the accounting year, the duration of which is currently in line with the calendar year. Expenses. -These are the flows that make up the negative component of the economic-wealth result, produced during the financial year by known operations of a budgetary or non-budgetary nature, such as (a) the effect of the change in assets or the emergence of bonds which imply a decrease in own funds. Therefore, this term is reserved for those flows that must be imputed to the entity's quoted result through management accounts. It should not be confused with the term Expenditure with financing affected. -This is identified as an expenditure with financing affected to all of that unit of budgetary expenditure which-either by its nature or specific conditions, or as a consequence of agreements between the the entity responsible for its implementation and any other entities, whether public or private, are financed, in whole or in part, by means of specific resources which, in the event of non-performance of budgetary expenditure, could not be collected or, if they had been perceived, should be allocated to the financing of other similar spending units nature or, where appropriate, to be the subject of a refund to the agents who contributed them. Budgetary Expenditures. -These are the flows that represent the use of appropriations entered in the entity's expenditure budget. Its implementation entails obligations to pay for budget items of expenditure, investments or the maturity of obligations. Therefore, this term is reserved for those flows that must be imputed to the entity's budget result. It should not be confused with the term Revenue. -These are the flows that make up the positive component of the economic-wealth result, produced during the financial year by known operations of a budgetary or non-budgetary nature, such as the increase in the assets or the decrease in the obligations which imply an increase in net worth. Therefore, this term is reserved for those flows that must be imputed to the entity's quoted result through management accounts. It should not be confused with the term Budget revenue. -These are the flows that determine resources to finance the entity's budgetary expenditure. They generate budgetary receivables, which are to be charged to the corresponding budget, with origin in revenue, in other resources or in the maturity of non-budgetary receivables. Therefore, this term is reserved for those flows that must be imputed to the entity's budget result. It should not be confused with the term Immobilized. -It is understood by immobilized, in a generic sense, the set of patrimonial elements reflected in the asset, on a permanent basis and that are not destined for sale. Intangible assets.-The fixed assets that are made in a set of intangible assets and rights that are capable of economic valuation, that also meet the characteristics of the permanence in the time and use in the production of goods and services or constitute a source of the subject's resources. Tangible assets. -Set of tangible assets, furniture and buildings that are used continuously by the accounting officer, in the production of public goods and services and that are not intended for the sale. Investments for general use. -Goods integrated into this accounting group are tangible elements, they are one of the products derived from the activity of the public authorities, and they are characterized in that they have to be at the disposal of citizens, thus constituting a transfer to society. A number of features must be met: 1. Be included in the public domain. 2. In the case of goods intended for general use, it shall be legally dependent on the protection of the accounting officer. 3. In the case of infrastructure, it has been carried out by the respective budgets or, if it has been received from another public or private subject. 4. Having a useful life that transcends an economic exercise. 5. To be used directly by the general public, without any restrictions other than those derived from the administrative police. Investments in communal goods. -They are those goods that are in the public domain, they have limited use, exclusively, to the common of the neighbors of a local municipality or local entity, determined. Investments in management. -Those goods that are acquired or constructed from the budget of a Public Administration must be transferred to another Administration after the end of the the procedure for the acquisition or completion of the work and whether or not the recipient administration participates in its financing. Obligation to pay. -It is a certain current debt that assumes a liability for the debtor party to transactions, agreements or events of a budgetary or non-budgetary nature that have occurred in a past time, in the virtue of which the institution has undertaken to carry out, at the maturity of the institution, an economically assessed benefit. This concept encompasses the obligations to pay budget and the obligations to pay non-budget. These are obligations to pay for budget items arising from acquisitions, works, services, benefits or general budget expenditure, from which the corresponding act of recognition and settlement of the budget has been issued agreement with the applicable rules. The recognition of an obligation to pay a budget implies that it is imputed to the corresponding expenditure budget. Those obligations arising from expenditure actually incurred or goods and services actually received, for which their application to the budget of expenditure has not been produced, are classified as non-budgetary obligations. Are obligations to pay non-budget: -Those that must be non-budget in accordance with the current regulations, and that will not be at the time of their expiration. -Non-performing obligations for the purpose of financial year arising from accrued expenses or from goods and services effectively received; these obligations are not budgetary until the due date. -Other financial liabilities up to the time of maturity. Obligations on closed budgets-Obligations to be paid for which budgetary implementation corresponds to previous budgetary years. Obligations of the current budget-Obligations to be paid whose budgetary implementation corresponds to the financial year in force. Non-Budget Operations. -These are those that: -or do not generate an obligation to pay or charge any, -either generate an obligation to pay non-budget or a right to charge non-budget. Budget operations. -These are those arising from the implementation of the budget, which must therefore be carried out in accordance with the legally established budgetary procedures. Payment. -All material or virtual outflow of funds from an entity's treasury. Liabilities. -See obligation to pay. Net worth. -It is the residual part of the assets of the entity, after deduction of all obligations with third parties. In the field of public accounting, this term, as a general rule, is considered equivalent to that of own funds. Budget of expenditure. -It constitutes the encrypted, joint and systematic expression of the obligations which, at the most, can be recognized by the entity during the corresponding financial year. The term Revenue budget. -It constitutes the encrypted, joint and systematic expression of the rights to be settled during the corresponding financial year. The term Provision for depreciation. -provision is a fund which constitutes the accounting officer in order to alleviate the possible depreciation of a reversible nature which may be suffered by natural goods which are recorded in his active. Recognition of a Right. -It is the process by which an item that meets the definition of the right to charge is incorporated into the balance sheet. Recognition of an expense. -It is the process of imputing to the exercise an element that meets the characteristics stated in the definition of the exercise satisfies the following requirements: (a) that an accounting fact has occurred that implies a decrease in the net worth of the entity associated with a change in assets or the occurrence of obligations. The recognition of expenditure must be carried out at the same time as the changes in assets or obligations arising from them are recorded. b) That the item has a cost or a value that can be measured reliably. Within this requirement, it is appropriate to include the use of reasonable estimates as a valid method for quantifying certain expenses. Recognition cannot be replaced in any case by means of notes or other explanatory material. Recognition of an income. -It is the process by which an element is imputed to the exercise an element that reuniting the characteristics of income established in the definition of the same meets the following requirements: (a) That an accounting fact has occurred that implies an increase in the net worth of the entity associated with an increase in assets or a decrease in obligations. The recognition of income must be carried out simultaneously at the time when the increases in assets or decreases in obligations arising from them are recorded. b) That the income has a value that can be measured reliably. Recognition cannot be replaced in any case by means of notes or other explanatory material. Recognition of an obligation. -It is the process by which an element that meets the characteristics described in its definition is incorporated into the balance sheet. Economic and patrimonial results. -It is the variation of the Own Funds of the entity produced in that period as a result of its operations of budgetary and non-budgetary nature. It is determined by difference between the revenue and the expenses of the period to which it refers. Budget result. -It is the difference between all the budgetary revenue made during the financial year, excluding those arising from the issuance and creation of financial liabilities, and all expenditure budget for the same financial year, excluding those arising from the repayment and repayment of financial liabilities. Explicit remuneration. -These are the financial burdens of a debt that are characterized by the following notes: -They are not part of the debt repayment value. -Your maturity can be negotiated regardless of what corresponds to the value received, and may or may not match it. In those issues of public debt, with a single maturity of explicit interests, coincident in time with the creation of the debt or with the maturity of the capital, the aforementioned interests must be treated, in any case, as explicit remuneration. Implied remuneration. -These are the financial burdens of a debt that are characterized by the following notes: -Forman part of the debt repayment value. -They are incorporated in the debt representative title. -Its maturity is the same as that corresponding to the value received at the moment of perfecting the transaction, not being able to negotiate, consequently, independently of it. Its quantification is done by calculating the difference that could exist between the redemption value and the value received. Budget balance-The magnitude of the net change in budgetary financial liabilities is achieved by adding to the budgetary outcome of the financial year. Grant. -It is all patrimonial displacement that has as its object a cash or in-kind delivery between the various agents of the Public Administrations, and from these to other public or private entities and to private individuals, thus such as those made by them to a public administration, all of them without direct consideration by the beneficiary entities; affected to an end, purpose, activity or specific project; with obligation on the part of the recipient to comply with the conditions and requirements which would have been established or, if not, to proceed with their reintegra. Current grants. -These are those that are intended to finance specific and specific current operations. They may be classified in: operating grants and other current subsidies. Capital grants. -These are those that have, for immediate or immediate purposes, the financing of specific and specific operations of gross fixed capital formation, in such a way that their concession implies that the beneficiary it must acquire or construct fixed assets previously determined, being able to take both the form of the delivery of funds and the form of capital goods already formed; the purpose can also be the compensation of accumulated negative results or the cancellation or minoring of liability items. Operating Subsidies. -These are the current subsidies normally granted by a Public Administration and, exceptionally, by a private company, to a unit producing goods and services destined for sale with the the purpose of influencing prices and/or to allow sufficient remuneration for the factors of production, as well as to compensate for negative operating results produced during the financial year. Transfer. -It is all patrimonial displacement that has as its object a cash delivery in kind between the various agents of the Public Administrations, and from these to other public or private entities and to private individuals, as well as those made by them to a public administration, all of them without direct consideration by the beneficiary authorities, the funds being allocated to finance operations or non-singularized activities. Current transfers. -These are transfers that involve a distribution of income to be used in the financing of non-specific or specific current operations carried out by the beneficiary. Capital transfers. -These are transfers that involve a distribution of savings and assets and are granted for the establishment of the basic structure, as a whole, of the beneficiary. Issue or cash value. -It is the amount of the capital taken out on loan, as it is the amount that the lender makes available to the debtor Public Administration. Refund Value. -It is the amount to be paid at the time of the maturity of a debt. This amount, which must be included in the representative debt title, may be made up of the value received at the time of the completion of the transaction plus additional remuneration payable at the time of the maturity agreed upon.
