Key Benefits:
The specific characteristics of the Sports Federations require special rules for the implementation of the General Accounting Plan to them and to ensure that their accounting information is provided in a manner normalised. On the basis of these criteria, the Accounting Planning Institute has already formulated rules for adapting the General Accounting Plan approved by Decree 530/1973 of 22 February, which were the fruit of the working group set up by the Institute for Accounting Higher Council of Sports initiative. These rules were approved by the Order of the Ministry of Economy and Finance of 10 February 1984 and its application was made compulsory by Order of the Ministry of Culture of 20 December 1984.
The approval of the current General Accounting Plan has changed the frame of reference for the standardised presentation of accounting information, so this sectoral adaptation required a review on the basis of the modifications introduced by the new text.
Taking into account this circumstance and the degree of acceptance that this sector adaptation had, the Accounting and Audit Institute of Accounts, as a continuation of the normalizing work of the former Planning Institute Accounting officer, he has formulated new rules for sports federations, fruit again of the working group which, on the initiative of the Superior Council of Sports, has been constituted in his bosom and in which the experts of the aforementioned Council have had room, of the Sports Federations, of the General Intervention of the State Administration, the Auditors of Accounts, of the University, of the Spanish Association of Accounting and Management of Companies and of the Institute of Accounting and Audit of Accounts.
However, and given the non-commercial character of the Sports Federations, the obligation to apply the corresponding rules of adaptation to the Spanish sports Federations is imposed by Article 29 Royal Decree 1835/1991 of 20 December 1991 on Spanish Sports Federations; for the rest of the Federations of territorial or regional scope, the obligation will be imposed by another provision which, if necessary, approves the Authority competent.
Elaborate adaptation standards are structured as well as the General Accounting Plan in five parts, which are preceded by an Introduction explaining the main characteristics of the activity of the Sports federations, the modifications made to make the adaptation and its justification.
The first part, accounting principles, has not been modified with respect to the General Accounting Plan.
In the second part, table of accounts, although it is not intended to exhaust all the possibilities that may occur in reality, specific accounts have been enabled for the sports Federations and have been eliminated, in some cases, accounts provided for in the General Accounting Plan, without prejudice to the use of the Sports Federations if they so wish. However, from the perspective of the General Accounting Plan, the table of accounts is not to be compulsory as regards the numbering and denomination of the accounts, although it constitutes a guide or a binding reference in relation to the headings of the accounts. annual accounts.
The third part, definitions and accounting relationships, gives content and clarity to the accounts by virtue of the definitions that are incorporated, adding the specific concepts of the sports activity. This third party shall also not apply, except where it refers to or contains assessment criteria or serves for its interpretation and without prejudice to the explanatory nature of the various items in the annual accounts.
The fourth part, annual accounts, of mandatory observance, establishes a single model of Balance, Account of Losses and Gains and Memory, not distinguishing between normal and abbreviated models given the nature of the entities to which is addressed.
The fifth part, valuation rules, has been the subject of major modifications to the General Accounting Plan, as it incorporates the mandatory criteria for accounting for economic operations and events, specifying the concurrent particularities in certain goods and rights of these entities.
Due to the non-mercantile nature of the recipients of the adaptation, it has been considered appropriate to include the full text of the General Accounting Plan adapted to the Sports Federations as opposed to other adaptations sectors that contain only the modifications or extensions of the general text.
For all the above, in order to allow sports federations to have a technically prepared text to facilitate, in a standardised manner, the corresponding accounting information, in accordance with the Council report The Ministry has agreed to: State and on the proposal of the Accounting and Audit Institute of Accounts:
First.
Approve the rules for adapting the General Accounting Plan to the Sports Federations, the text of which is inserted below.
Non-binding aspects relating to the numbering and the denomination of accounts of the second part of these adaptation rules shall not be binding, nor shall the accounting movements included in the third part thereof.
Second.
This rule shall enter into force on 1 January 1995, the date on which the Order of the Ministry of Economy and Finance of 10 February 1984 shall be repealed.
What I communicate to VV. EE. and VV. II. for their knowledge and effects.
Madrid, 2 February 1994.
SOLBES MIRA
Excms. and Ilmos. Mr Secretary of State for Economic Affairs, Secretary of State for Finance, Deputy Minister for Economic Affairs and Finance and President of the Accounting and Audit Office.
RULES FOR ADAPTING THE GENERAL ACCOUNTING PLAN TO SPORTS FEDERATIONS
INTRODUCTION
I
1. The present rules of adaptation of the General Plan of Accounting to the special characteristics of the Sports Federations have been formulated at the request of the Superior Council of Sports. The corresponding tasks have been carried out by a working group consisting of experts from the said Council, the Sports Federations, the General Intervention of the State Administration, the Audit Auditors, the University, the Spanish Association of Accounting and Management of Companies and the Institute of Accounts and Audit of Accounts.
In the course of the meetings of this working group the issues that affect the subject have been studied deeply with the aim of obtaining a technically qualified text to account for the operations they carry out Sports Federations.
These adaptation rules provide, with the realism provided by daily experience, the transactions of the entities mentioned with the various economic operators, facilitating at the end of the financial year, by appropriate means calculation process, the external information that contains the annual accounts.
Obvious is to say that these rules, like all those formulated by the Accounting and Audit Institute of Accounts, are open to accept the advisable modifications in a more or less near future. Everything will depend on the evolution of the sport, the role of sports federations, the accounting progress and the suggestions of professionals and experts supported in observations that are deducted when applying the model.
These rules are based on the principles, criteria, structure and systematic of the General Accounting Plan, approved by Royal Decree 1643/1990 of 20 December, which constitutes development in the accounting matters of commercial law.
2. The rules of adaptation are intended, initially, for Spanish sports federations at national level, although the text is valid for Federations of territorial or regional scope, provided that the corresponding authority has its own application.
However, in the absence of a commercial character, the sports federations would not in principle be obliged to implement the General Accounting Plan or the rules of adaptation that we are dealing with. The enforcement of these rules is imposed on Spanish sports federations by Article 29 of Royal Decree 1835/1991 of 20 December on Spanish Sports Federations. For the remainder of the Federations to which this adaptation is addressed, the enforcement of its application shall, where appropriate, be imposed by another administrative provision of the competent authority.
3. The adaptation of the General Plan of Accounting to the Sports Federations has been imposed by the differential characteristics offered by these entities with respect to other sectors of activity, mainly because, as has just been indicated, they do not have a commercial character, that is to say, the transactions they carry out are not for profit, without prejudice to the fact that they may develop any commercial activity.
4. The working group that has studied the adaptation of the General Accounting Plan was aware, from the very beginning, that the peculiarities of the sports federations imposed a careful study of those economic facts, these entities, which the General Accounting Plan could not contemplate.
Although all the criteria set out by the components of the working group have been assessed, the decisions taken have given priority to those who, in accordance with the lines set out in the General Accounting Plan and taking care of the nature of the facts, they allow to achieve a true accounting reflection of their economic and financial significance.
II
5. The rules of adaptation of the General Plan of Accounting to Sports Federations have the same structure as that. They contain five parts:
-Accounting principles.
-Account table.
-Definitions and accounting relationships.
-Annual accounts.
-Valuation rules.
Because sports federations are not of a commercial character, the full text has been included in the adaptation rules, while reiterating the contents of the General Accounting Plan and without prejudice to the applicability to Sports Federations of the standards of development of the latter.
6. The first part, accounting principles, does not make changes to the text of the General Accounting Plan, since it develops, systematizes and complements the provisions of Article 38 of the Code of Commerce, applicable in general, whatever activity is carried out and which must also be the accounting development framework of the sports federations.
7. The second part, table of accounts, contains the accounts of the General Accounting Plan normally used by the Sports Federations, without prejudice to the fact that these entities, in cases where certain transactions so require, may be served by the other accounts included in that text, and it has been considered appropriate to remove in this adaptation due to its lack of general interest for the entities to which it is addressed.
Also, in some cases, account names have been changed and the necessary breakdowns have been made. In addition, specific accounts [distinguished with the sign (*)] have been enabled for these entities, as well as other accounts which, without being specific, have been deemed appropriate for their incorporation because they clarify certain non-collected transactions In the General Plan [these accounts are also distinguished with the sign (*)]. Finally, this asterisk is also included in the accounts which, coinciding with those of the P.G.C., vary their definition or accounting relationships significantly. for the general text.
On the other hand, and in order for the present rules to be of the utmost usefulness for all sports federations, including those with the highest budget and wish to account for their operations in full detail In addition to the proposal of the target entities themselves, it has been decided to use five digits in the breakdown of the accounts, given that for some Federations the development of certain accounts in four digits was insufficient. If only this modification has occurred with respect to the General Accounting Plan, the affected accounts shall not be marked with (*).
8. In the third part, definitions and accounting relationships, for the incorporation of the peculiarities of the Sports Federations, in addition to what has just been commented on the second part, have been necessary certain changes in the definition of some accounts. However, the structure of the General Accounting Plan has been respected, whenever possible. In this respect, it should be noted that, in order to respect the structure of the General Plan as much as possible, issues or aspects that do not have much importance in sports federations have been maintained, as is the case for stocks.
In Group 1, a brief comment should be made on the sub-groups of Capital and Reserves:
The General Accounting Plan defines the Social Fund (account 101) as "Capital of Entities without a Mercantile Form". In the context of this definition, the Social Fund is in some way fulfilling a function which is very similar to that of business capital. It shall therefore be composed of the aggregation of the positive or negative results obtained in each financial year and shall form part of the net accounting officer of the Sports Federation. This general rule may be opposed to any exception; such is the case that the sports federation obtains losses in an exercise and chooses to keep them in a separate account.
As for the Reserves, only the account "Revaluation Reserves" is expressly included, since most of those detailed in the General Plan refer to commercial companies with their capital divided into shares and which, taking into account the "Social Fund" movement, would not be necessary to use them. However, this subgroup is open for the Federation to specify the accounts which, in each case, it deems appropriate.
For the same reason that has just been noted, in these entities, subgroup 19 of the General Accounting Plan is not applicable.
Group 2 highlights the following aspects:
In the subgroup 20 the account "Conditioning expenses" has been created to collect the cost of conditioning of goods that, not belonging to the Federation, are ceded by other entities for the sports practice, always it is important to distribute multi-annual expenditure.
One of the most discussed topics within the working group has been the accounting treatment of the organisation of sporting events by the Federation itself, having been distinguished between " Rights on the organisation of "Sports events", which are included in sub-group 21 of Intangible Assets, and "Deferred expenses for the organisation of sporting events", which are collected within the expenses to be distributed in various financial years (subgroup 27). This latter case will be the case of 'singular' events, i.e. those that will take place on a specific and determined date, such as the organisation of world championships; for the other type of events in which the Federation has the right to organise them for a given period of time or for an indefinite period ("non-singular" events) the account 216 will be used. The accounting solutions to these issues are developed in the third part, in the corresponding accounts, as well as in the fifth part, rules of valuation.
Some comments on animals for sport use should be made. First of all we must consider the accounting valuation of the 'young'. These, at the time of birth, shall be included in inventory to the mere physical registration effects, but without any monetary value.
At the end of each exercise, the offspring shall be valued for the reasonable cost of their feeding and care during that exercise, calculated on the basis of the institution's own experience and taking into account the principles of prudence and the purchase price that governs these rules. It shall be ensured that in no case the monetary value attributed to the offspring exceeds the price they have on the market. The criterion indicated shall apply until the offspring, in the course of time and according to the animals concerned, meet the precise conditions for carrying out sporting activities. The accounting solution for the inventory inclusion of the monetary value of the offspring is provided for in account 733.
Secondly, the depreciation of animals for sport must be considered. These should be amortised on the basis of their annual depreciation for sporting activities, without prejudice to their residual value. It shall be advisable for the institution, guided by its own experience, to draw up, for guidance and for the purposes of its management, a plan for the depreciation of animals for sport in which the useful life of the animals is taken into account. and its periodic depreciation for its intervention in sports activities. These rules provide for the depreciation of animals for sport in the accounts 682 and 28203.
Group 3, as indicated above, is maintained for the Sports Federations, even if it does not have a special significance in most cases. Mention should be made of the creation of account 312 to collect sports animals when they are intended for sale.
Group 4 has made a classification of creditors and debtors different from that of the General Accounting Plan. The same title of the group changes in the name "Creditors and debtors of the activity". This "activity" must be understood in a broad sense, so as to include both the operations directly linked to the sporting activities, and the support operations which, not having a strictly sporting character, are necessary. for the development of those. In this way, the term "activity" could be defined as the set of operations or tasks performed by the Spanish sports federation in the development of the functions conferred on it by Law 10/1990, of 15 October, of the Sport. These operations cover both the provision of direct services and commercial transactions with third parties.
The subgroup 40 has been used to collect, in addition to the suppliers themselves, the creditors for the provision of services, reserving 41 for the members and other sports entities, when they have a character creditor.
Given that the real "clients" of the Sports Federations are the "license affiliates", subgroup 43 is used for this purpose, although other debtor sports entities are also included.
Group 5 does not feature any noteworthy features.
Group 6 focused the attention of the first working meetings, due to the importance of the expenses in the sports federations. The subject of discussion was given in the double alternative for the classification of the expenditure of this group: functional or by nature. In the previous adaptation rules (Order of 10 February 1984), a hybrid system was chosen: although the structure was generally in line with a classification by nature, subgroup 67 was an exception to that criterion. Those who considered themselves to be 'expenses for federative functional activities' were directly carried over to the sub-group following a strictly functional classification.
In this adaptation, and in line with the already commented line of breaking the structure of the General Accounting Plan, it has been decided, in principle, to classify expenditure according to its nature up to the level of five digits, which is the one that appears in the second and third part of these rules. However, the Sports Federations shall reclassify all expenditure by nature in expenditure by functions or activities with the level of detail that they require, and this reclassification shall appear at the end of the Report (Annex II). Although initially it may seem that this is an arduous task, all the work will be reduced, practically, to a good computer program, so that, by introducing the corresponding coding in each case, both classifications, functional and by nature, as well as any other information that is required.
In addition to this important issue of general approach, within Group 6, the following aspects should be highlighted:
In subgroup 61, account 613, "Reduction of stock by grants", has been created to account for the minorisation resulting from the grants awarded which are materialised in material deliveries. sports.
In subgroups 62 and 64 are different accounts that are broken down into five digits, to better adapt to the special characteristics of these entities. However, you can use only three digits of the Federations that you prefer.
In subgroup 63, special comment is worth the accounting treatment of profit tax:
The current tax law provides that partially exempt entities referred to in Article 5 (2) of Law 61/1978, of 27 December, a corporation tax regulator, will limit their taxation, in respect of returns which have been the subject of retention, to the amount of the withholding tax. Therefore, such returns shall not be integrated, where appropriate, with the remaining components of the entity's income to which it does not cover the exemption and shall be excluded from the calculation of the tax base subject to taxation by the general scheme.
Therefore, the rules of assessment of this adaptation provide, for situations such as the above, that the withholding taxes which constitute a 'minimum quota' of taxation appear under the heading of ' Tax on Companies " of the profit and loss account. Returns subject to retention shall be treated as "permanent differences" in the reconciliation of the accounting result before tax with the taxable base subject to the general corporate tax regime.
Sub-group 65, due to the above-mentioned peculiarities of the expenditure of these entities, has been used for the usual expenses, against the residual character of that subgroup in the General Accounting Plan, where include "expenditure not included in other sub-groups". In this respect, the grants awarded by the institution itself to other regional federations, sports clubs, etc., as well as the scholarships, prizes and grants to sportsmen and women who are collected in the account 654, should be highlighted. corresponding breakdown in development accounts, so you need to define these concepts:
They will be given the consideration of "scholarships" for the temporary remuneration granted to the athletes for their special dedication to the development of a sports program established by the Federations.
Awards shall be considered to be the remuneration awarded to athletes and technicians in the light of the achievement of certain sports results, previously established by the Federations.
"Sports grants" shall mean contributions to the sportspersons as compensation for expenses incurred by them themselves in sports equipment and equipment, as well as for expenses directly related to their assistance for sports activities.
In group 7, they have been included within the subgroup 70, along with sales, other revenues of great importance for sports federations such as licenses, advertising, etc.
The main source of financing for sports federations is the exploitation grants that, along the lines of the General Plan, are collected in the subgroup 74, with due breakdown, in order to indicate their provenance.
9. In the fourth part, annual accounts, in order to standardise the information to be presented by the sports federations, is not distinguished between normal and abbreviated models, but the accounts must be formulated according to the only model that, for each, is set.
The Balance Sheet and the Profit and Loss Account do not present other changes worthy of mention in relation to the General Accounting Plan, other than those derived from the aforementioned; however, in respect of the make the following comments:
It has been chosen to include the Financing Table according to the model of the General Accounting Plan.
As the last point of the Memory, the reconciliation of the Federation's Budget with the Loss and Earnings account is collected, using a simplified table, to which the following annexes are attached:
Annex I. Summary of the budgetary clearance of revenue and expenditure for the financial year concerned.
Annex II. Reclassification of expenditure by nature of the income statement in expenditure by activity, reclassification to be in line with the summary budgetary control to which the reference was just made.
10. The fifth part, rules of valuation, contains the criteria applicable to the various classes of goods and rights that are normally the Heritage of the Sports Federations. These value criteria are the same as those contained in the General Plan, although in these rules the concurrent particularities in certain assets of these entities are specified. In this respect, the assessment of animals for sport use, deferred rights and expenses for the organisation of sporting events, minimum corporation tax quota, fee income, federal licences, entries should be highlighted. to acts and shows, operating and capital grants, reversal fund, etc.
Some aspects of the above mentioned have already been commented out and the rest are dealt with sufficiently clearly in the valuation rules as well as in the third part of this adaptation, thus making a referral to there is exposed, to avoid making this introduction too extensive.
The valuation standard for stocks has not been modified in relation to the General Accounting Plan, without prejudice to the change in the name of some of the accounts provided for in Group 3 of this adaptation, as well as the deletion of others included in the aforementioned General Plan. However, and following the general normal, the entity that needs it can open the accounts it deems necessary.
III
11. The concept of related entities deserves special attention, which cannot be limited to a specific part of this text, but affects all of them, also appearing in all groups of accounts, with the exception of the third.
It has been chosen to define this term in a broad sense, covering, on the one hand, those linked entities that, with their own legal personality, are integrated into the Spanish sports federations, as they can be Sports federations with autonomy, sports clubs and professional leagues. On the other hand, and for the purposes of these adaptation rules, the concept of a related entity shall also be extended to those commercial companies which fulfil the conditions laid down in the General Accounting Plan to be qualified and defined as group or associated companies.
IV
12. As is apparent from point 9 above, the budgetary accounting itself is not included in these rules, although the implementation of the plan will provide all the data necessary for the monitoring of the implementation of the the budget that the Sports Federations would have formulated. However, where these entities choose to develop such accounts within the Plan they shall use group 0 for that purpose. In the light of the experience gained from the application of these rules, it will be possible to decide, with perfect knowledge of the case, on the desirability of adding a common budgetary accounting scheme to the model.
13. Adapted the General Accounting Plan to the special characteristics of the Sports Federations, the Accounting and Audit Institute of Accounts has the assurance that these entities will have a very useful instrument for their own management. In addition, the standard information produced by the implementation of the Plan will lead to the use of the annual accounts by the Sports Federations with a very reasonable content capable of responding to the legal controls to which they are subject, to the demands of the partners, to those of the economic operators in general and, finally, to the needs of the national statistics.
FIRST PART
Accounting principles
1. The application of the accounting principles included in the following paragraphs shall lead to the annual accounts, clearly formulated, expressing the true and fair view of the assets, the financial situation and the results of the entity.
When the application of the accounting principles set out in this standard is not sufficient for the annual accounts to express the above mentioned true image, the necessary explanations must be provided in the applied accounting principles.
In exceptional cases where the application of an accounting principle or any other accounting standard is incompatible with the true and fair image to be shown by the annual accounts, it shall be deemed to be application. All of which will be mentioned in the Memory, explaining its motivation and indicating its influence on the patrimony, the financial situation and the results of the entity.
2. The accounting of the institution shall be developed by obligatorily applying the accounting principles set out below:
Principle of prudence. Only profits made at the date of the end of the financial year shall be taken into account. On the other hand, the foreseeable risks and eventual losses with origin in the financial year or in the previous year must be accounted for as soon as they are known; these effects will be distinguished from the reversible or potential of the irreversible.
Consequently, all risks and foreseeable losses, regardless of their origin, will be taken into account when such closure is carried out. Where such risks and losses are known between the end date of the financial year and the date on which the annual accounts are established, without prejudice to their reflection in the Balance and Profit and Loss account, it shall be provided information of all of them in the Memory.
All types of depreciations will also be present, whether the result of the exercise is positive or negative.
Business start (entity) in operation. The management of the institution shall be deemed to have virtually unlimited duration. Consequently, the application of the accounting principles shall not be aimed at determining the value of the equity for the purposes of its overall or partial disposal or the resulting amount in the event of liquidation.
The beginning of the record. Economic facts must be recorded when the rights or obligations arising from them are born. Principle of the purchase price. As a general rule, all goods and rights shall be accounted for for their purchase price or cost of production.
The principle of the purchase price must always be respected, except where it is authorized, by law, to rectify it; in this case, information must be provided in the Memory.
The accrual principle. The allocation of revenue and expenditure shall be made on the basis of the actual current of goods and services which they represent and regardless of the time when the monetary or financial current arising from them occurs.
Income and expense correlation principle. The result of the financial year shall be the revenue of that period minus the costs of the same period for obtaining those expenses, as well as the profits and losses not clearly related to the activity of the institution.
Principle of non-compensation. In no case may the assets and liabilities of the balance sheet or the items of expenditure and revenue that make up the profit and loss account set out in the annual accounts models be compensated. The component elements of the various assets and liabilities items shall be assessed separately.
Unit Principle. Adopted a criterion on the application of accounting principles within the alternatives which, where appropriate, they permit, must be maintained in time and applied to all heritage elements which have the same characteristics as non- the assumptions that motivated the choice of that criterion are altered.
To alter these assumptions, the adopted criterion may be modified; but in this case, these circumstances will be recorded in the Memory, indicating the quantitative and qualitative incidence of the variation of the accounts. year.
Principle of relative importance. The strict non-application of some of the accounting principles may be accepted as long as the relative importance in quantitative terms of the variation that such a development produces is scarcely significant and, consequently, does not alter the annual accounts as an expression of the true image referred to in paragraph 1.
3. In cases of conflict between mandatory accounting principles, the best way to ensure that the annual accounts express the true and fair view of the assets, the financial situation and the results of the entity shall prevail.
Without prejudice to the foregoing paragraph, the principle of prudence shall be preferential to other principles.
SECOND PART
Chart of Accounts
Group 1. Basic financing
10. CAPITAL.
101. Social fund (*).
11. RESERVATIONS.
111. Revaluation reserves.
12. PENDING RESULTS OF APPLICATION.
121. Negative results from previous exercises.
122. Extraordinary contributions for loss compensation (*).
129. Losses and gains (*).
13. INCOME TO BE DISTRIBUTED IN VARIOUS EXERCISES
130. Official capital grants.
13000. From the Superior Council of Sports.
13001. From Autonomous Communities (*).
13002. Of other organisms
131. Capital grants (*).
13100. From the Spanish Olympic Committee (*).
13109. Other grants (*).
135. Deferred interest income (*).
136. Positive differences in foreign currency.
14. PROVISIONS FOR RISKS AND EXPENSES.
140. Provision for pensions and similar obligations.
141. Provision for taxes.
142. Provision for responsibilities.
143. Provision for major repairs.
144. Reversal fund.
15. BORROWINGS AND OTHER SIMILAR EMISSIONS.
150. Bonds and bonds.
155. Debts represented in other marketable securities
16. LONG-TERM DEBT WITH RELATED ENTITIES (*).
160. Long-term debts with clubs and other sports associations (*).
16000. Long-term loans from clubs and other sports associations (*).
16009. Other long-term debts with clubs and other sports associations (*).
161. Long-term debt with regional sports federations (*).
162. Long-term debts to other related entities (*).
164. Suppliers of long-term fixed assets, clubs and other sports associations (*).
165. Providers of long-term fixed assets, regional sports federations.
166. Providers of long-term fixed assets, other related entities (*).
17. LONG-TERM DEBTS FOR LOANS RECEIVED AND OTHER CONCEPTS.
170. Long-term debt with credit institutions.
17000. Long-term loans from credit institutions.
17009. Other long-term debt with credit institutions.
171. Long-term debts.
172. Long-term debts that can be transformed into grants.
173. Providers of fixed assets in the long term.
174. Long-term effects to be paid.
18. BONDS AND DEPOSITS RECEIVED IN THE LONG TERM.
180. Bonds received in the long term.
185. Long-term received deposits.
Group 2. Fixed
20. ESTABLISHMENT EXPENSES.
201. First-establishment expenses.
202. Conditioning expenses.
21. INTANGIBLE FIXED ASSETS.
210. Research and development expenditure.
211. Administrative concessions.
212. Industrial property.
21200. Patents (*).
21201. Trademarks and registered names (*).
214. Transfer rights (*).
215. Computer applications.
216. Rights on the organisation of sporting events.
217. Property rights under the leasing scheme.
219. Advances for intangible fixed assets.
22. TANGIBLE FIXED ASSETS.
220. Land and natural assets.
221. Constructs.
22100. Constructs for administrative use (*).
22101. Constructions for sport use (*).
222. Technical installations and equipment (*).
22200. Sports facilities and equipment (*).
22201. Special equipment (*).
223. Animals for sport use (*).
225. Other facilities.
226. Furniture.
227. Teams for information processes.
228. Transport elements (*).
229. Other tangible fixed assets (*).
23. TANGIBLE FIXED ASSETS.
230. Adaptation of land and natural assets.
231. Builds in progress.
232. Installations and technical equipment in assembly (*).
233. Breeding animals for sport use (*).
237. Equipment for information and assembly processes.
239. Advances for tangible fixed assets.
24. FINANCIAL INVESTMENTS IN RELATED ENTITIES (*).
240. Long-term equity holdings of related entities (*).
243. Long-term credit to clubs and other sports associations (*).
244. Long-term credit to sports federations at regional level (*).
245. Long-term credit to other related entities (*).
246. Long-term interest of credit to clubs and other sports associations (*).
247. Long-term interests of credits to sports federations with a regional level (*).
248. Long-term interest on loans to other related entities (*).
249. Outstanding disbursements on long-term equity holdings of related entities (*).
25. OTHER PERMANENT FINANCIAL INVESTMENTS.
250. Permanent financial investments in capital (*).
25000. Permanent financial investments in shares with trading on an organised secondary market.
25001. Permanent financial investments in non-traded shares in an organised secondary market.
25002. Other financial investments in capital.
251. Fixed income values (*).
252. Long-term credits (*).
253. Long-term credit for the disposal of fixed assets (*).
254. Long-term credit to staff.
256. Long-term interest in fixed income securities.
257. Long-term interest on loans.
258. Long-term impositions (*).
259. Outstanding disbursements on shares (*).
26. LONG-TERM ESTABLISHED BONDS AND DEPOSITS.
260. Long-term established bonds.
265. Long-term, constituted deposits.
27. EXPENSES TO BE DISTRIBUTED IN VARIOUS EXERCISES.
270. Debt formalisation costs.
271. Deferred interest expense of marketable securities.
272. Deferred interest expense.
278. Deferred expenditure for the organisation of sporting events (*).
28. ACCUMULATED DEPRECIATION OF FIXED ASSETS.
281. Accumulated depreciation of intangible fixed assets.
28100. Accumulated amortization of research and development expenses.
28101. Accumulated amortization of administrative concessions.
28102. Accumulated depreciation of industrial property.
28104. Accumulated amortization of transfer rights.
28105. Cumulative amortization of computer applications.
28106. Accumulated depreciation of rights on the organisation of sporting events (*).
28107. Accumulated depreciation of rights on goods under the leasing scheme.
282. Accumulated depreciation of tangible fixed assets.
28201. Cumulative amortization of builds.
28202. Accumulated depreciation of technical facilities and equipment (*).
28203. Cumulative amortization of animals for sport use.
28205. Accumulated amortization of other facilities.
28206. Accumulated amortization of furniture.
28207. Accumulated amortization of equipment for information processes.
28208. Cumulative amortization of transport items.
28209. Accumulated amortization of other tangible assets.
29. PROVISIONS FOR FIXED ASSETS.
291. Provision for depreciation of intangible fixed assets.
292. Provision for depreciation of tangible fixed assets.
293. Provision for the depreciation of long-term equity holdings of related entities (*).
294. Provision for long-term credit insolvencies to clubs and other sports associations (*).
295. Provision for long-term credit insolvencies to regional sports federations.
296. Provision for long-term credit insolvencies to other related entities (*).
297. Provision for depreciation of long-term marketable securities (*).
298. Provision for long-term credit insolvencies.
Group 3. Stocks
30. SPORTS MATERIAL (*).
300. Sports Material A (*).
301. Sports material B (*).
31. GOODS INTENDED FOR SALE.
310. Article A (*)
311. Article B (*).
312. Sports animals for sale (*).
32. OTHER SUPPLIES.
321. Fuels.
322. Spare parts.
325. Miscellaneous materials (*).
328. Office material.
39. PROVISIONS FOR DEPRECIATION OF STOCKS.
390. Provision for depreciation of sports equipment (*).
391. Provision for depreciation of goods for sale (*).
392. Provision for depreciation of other supplies.
Group 4. Creditors and debtors of the activity
40. SUPPLIERS AND OTHER CREDITORS.
400. Suppliers (*).
40000. Suppliers (pesetas).
40004. Suppliers (foreign currency).
40009. Suppliers, invoices to receive or to formalize.
401. Creditors for the provision of services.
40100. Independent professionals (pesetas) (*).
40103. Other creditors for the provision of services (pesetas) (*).
40104. Other creditors for the provision of services (foreign currency) (*).
40109. Creditors for the provision of services, invoices to receive or to formalize (*).
402. Suppliers and creditors, commercial effects to be paid (*).
407. Advances to suppliers and creditors (*).
41. AFFILIATES AND OTHER CREDITOR SPORTS ENTITIES (*).
410. Regional federations (*).
41000. Management and operation (*).
41001. Sports activities (*).
41002. Sports equipment (*).
41009. Other grants (*).
411. Clubs and other sports associations (*).
41101. Sports activities (*).
41102. Sports equipment (*).
41109. Other grants (*).
412. International Sports Bodies (*).
413. Scholarships, prizes and grants to athletes (*).
41300. Scholarships to sportsmen (*).
41301. Awards for sportspersons (*).
41302. Grants to sportsmen (*).
414. Sports mutual societies (*).
43. AFFILIATES AND OTHER DEBTOR SPORTS ENTITIES (*).
430. Autonomic federations by licenses (*).
431. Clubs and other sports associations by licenses (*).
432. International Sports Bodies (*).
433. Federated by licenses (*).
43300. Sportsmen (*).
43301. Referees, judges (*).
43302. Technicians (*).
434. Debtors for grants (*).
43400. From the Spanish Olympic Committee (*).
43409. Of other organisms (*).
435. Affiliates and other sports entities of doubtful collection (*).
437. Advances of affiliates and other sports entities (*).
44. OTHER DEBTORS (*).
440. Debtors (*).
44000. Debtors (pesetas).
44004. Debtors (foreign currency).
44009. Debtors, invoices pending formalize.
441. Debtors, commercial effects to be charged.
44100. Debtors, commercial effects on portfolio.
44101. Debtors, discounted trade effects.
44102. Debtors, commercial effects on collection management.
44105. Debtors, unpaid business effects.
445. Debtors of doubtful recovery.
447. Debtors ' advances (*).
46. PERSONAL.
460. Advances in remuneration.
465. Remuneration to be paid.
47. PUBLIC ADMINISTRATIONS.
470.
hacienda y Administraciones Públicas, deudoras por diverse47000. Public Finance, debtor for VAT.
47003. Higher Sports Council, debtor for grants awarded (*).
47004. Autonomous Communities, debtor for grants awarded (*).
47005. Other Official Agencies, debtors for grants awarded (*).
47007. Public Finance, debtor for collaboration in the delivery and distribution of grants (Article 81.5 TRLGP) (*).
47009. Public Finance, debtor for tax refund.
471. Social Security Agencies, debtors.
472. Public Finance, VAT supported.
473. Public Finance, withholding and payments on account.
474. Advance benefit tax and loss compensation.
47400. Advance benefit tax.
47405. Credit for losses to compensate for the financial year ...
475. Finance and Public Administrations, which are tax-related.
47500. Hacienda Pública, creditor for VAT.
47501. Hacienda Pública, creditor for withholding taxes.
47502. Public Finance, creditor by corporation tax.
47503. Superior Sports Council, creditor for reimbursement of grants (*).
47504. Autonomous Communities, creditor reintegra of grants (*).
47505. Other Official Agencies, creditors for reimbursement of subsidies.
47507. Public Finance, creditor for grants received in the form of a contributing Public Entity (Article 81.5 TRLGP) (*).
476. Social Security Agencies, creditors.
477. Public finances, VAT passed on.
479. Deferred benefit tax.
48. ADJUSTMENTS TO BE MADE.
480. Anticipated expenses.
485. Anticipated revenue.
49. PROVISIONS OF THE ACTIVITY.
490. Provision for insolvencies.
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. Interest on borrowings and other similar issues.
509. Amortised marketable securities.
50900. Bonds and bonds depreciated.
50905. Other marketable securities amortised.
51. SHORT-TERM DEBT WITH RELATED ENTITIES (*).
510. Short term debts with clubs and other sports associations (*).
51000. Short term loans from clubs and other sports associations (*).
51009. Other short-term debts with clubs and other sports associations (*).
511. Short-term debts with regional sports federations (*).
512. Short-term debts to other related entities (*).
514. Short term fixed assets, clubs and other sports associations (*).
515. Short-term, fixed-term fixed assets, regional sports federations (*).
516. Short-term fixed assets suppliers, other related entities (*).
517. Short term interest on debts to clubs and other sports associations (*).
518. Short-term interest in debt with regional sports federations (*).
519. Short term interest on debts to other related entities (*).
52. SHORT TERM LOANS FOR LOANS RECEIVED AND OTHER ITEMS.
520. Short-term debt with credit institutions.
52000. Short-term loans from credit institutions.
52001. Short-term debts by willing credit.
52008. Debts for discounted purposes.
521. Short-term debts.
523. Short-term fixed assets suppliers.
524. Effects to be paid in the short term.
526. Short-term interest on debt with credit institutions.
527. Short-term interest on debts.
53. SHORT-TERM FINANCIAL INVESTMENTS IN RELATED ENTITIES (*).
530. Short-term equity holdings of related entities (*).
533. Short term credits to clubs and other sports associations (*).
534. Short-term credits to sports federations at regional level (*).
535. Short-term loans to other related entities (*).
536. Short term interest of credit to clubs and other sports associations (*).
537. Short-term interest of credits to regional sports federations (*).
538. Short term interest on loans to other related entities (*).
539. Outstanding disbursements on short-term equity holdings of related entities (*).
54. OTHER TEMPORARY FINANCIAL INVESTMENTS.
540. Temporary financial investments in capital (*).
54000. Temporary financial investments in shares traded on an organised secondary market.
54001. Temporary financial investments in non-traded shares in an organised secondary market.
54009. Other temporary financial investments in capital.
541. Short-term fixed income securities (*).
542. Short term credits (*).
543. Short-term credit 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. With autonomic federations (*).
551. With managers (*).
552. With clubs and other sports associations (*).
553. With federated (*).
554. Expense advances to justify (*).
555. Items pending application.
556. Required disbursements on shares.
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. Securities incorporated in the short term.
566. Deposits made up in the short term.
57. Treasury.
570. Box, pesetas.
571. Box, foreign currency.
572. Banks and credit institutions c/c view, pesetas.
573. Banks and credit institutions c/c view, foreign currency.
574. Banks and credit institutions, savings accounts, pesetas.
575. Banks and credit institutions, savings accounts, foreign currency.
58. ADJUSTMENTS TO BE MADE.
580. Interest paid in advance.
585. Interest charged in advance.
59. FINANCIAL PROVISIONS.
593. Provision for depreciation of short-term equity holdings of related entities (*).
594. Provision for short-term credit insolvencies to clubs and other sports associations (*).
595. Provision for short-term credit insolvencies to regional sports federations (*).
596. Provision for short-term credit insolvencies to other related entities (*).
597. Provision for depreciation of marketable securities in the short term (*).
598. Provision for short-term credit insolvencies.
Group 6. Purchasing and Expenses
60. BUY.
600. Purchases of sports equipment.
601. Purchases of goods for sale.
602. Purchases of other supplies.
608. Purchase returns and similar operations.
60800. Sports material purchases returns (*).
60801. Returns on purchases of goods for sale (*).
60802. Purchases returns from other supplies.
609. "Rappelsll" for purchases.
60900. "Rappelsll" for purchases of sports equipment (*).
60901. "Rappelsll" for purchases of goods for sale (*).
60902. "Rappelsll" for purchases of other supplies.
61. STOCK VARIATION.
610. Stock variation of sports equipment (*).
611. Change in stocks of goods for sale (*).
612. Change in stocks of other supplies.
613. Reduction of stocks by grants (*).
62. EXTERNAL SERVICES.
620. Expenditure on research and development of the financial year.
621. Leases and royalties.
62100. Leases and royalties for buildings and other administrative property (*).
62101. Leases and fees for sports facilities and special equipment (*).
622. Repairs and preservation.
62200. Repair and preservation of buildings and other goods for administrative use (*).
62201. Repair and maintenance of sports facilities and special equipment (*).
623. Services of independent professionals (*).
62300. Sports technicians (*).
62301. Medical services (*).
62302. Sportsmen (*).
62303. Judges and arbitrators (*).
62309. Other professionals (*).
624. Transport.
625. Insurance premiums.
62500. Fixed (*).
62501. Sports activities (*).
62509. Other insurance premiums (*).
626. Banking and similar services.
627. Advertising, propaganda and public relations.
62700. Advertising (*).
62701. Propaganda (*).
62702. PR (*).
62703. Free publications (*).
628. Supplies.
62800. Water (*).
62801. Gas (*).
62802. Electricity (*).
62809. Other supplies (*).
629. Other services.
62900. Travel expenses (*).
62901. Office material (*).
62902. Books and subscriptions (*).
62903. Communications (*).
62904. Legal and contentious (*).
62905. Quotas to international bodies (*).
62906. Registration fees for federative activities (*).
63. Tributes.
630. Profit tax.
63001. General scheme benefits tax (*).
63002. Minimum quota for supported holds (*).
631. Other tributes.
633. Negative adjustments to taxation on profits.
634. Negative adjustments to indirect taxation.
63401. Negative adjustments in circulating VAT.
63402. Negative adjustments in investment VAT.
636. Tax refund.
638. Positive adjustments in taxation on profits.
639. Positive adjustments in indirect taxation.
63901. Positive adjustments in circulating VAT.
63902. Positive adjustments in investment VAT.
64. PERSONNEL EXPENSES.
640. Wages and salaries.
64000. Salaries and salaries of administrative staff (*).
64001. Salaries and salaries of sports technical staff (*).
64002. Salaries and salaries of teachers (*).
64009. Salaries and salaries of other staff (*).
641. Compensation.
642. Social security in charge of the entity.
64200. Social security of administrative staff (*).
64201. Social security of sports technical staff (*).
64202. Social security of teaching staff (*).
64209. Social security of other staff (*).
643. Contributions to supplementary pension schemes.
649. Other social expenses.
64901. Staff training (*).
64902. Insurance (*).
64903. Attention to staff (*).
65. OTHER MANAGEMENT COSTS.
650. Bad activity credit losses (*).
651. Grants to regional federations (*).
65100. Management and operation (*).
65101. Sports activities (*).
65102. In sports equipment (*).
65109. Other grants (*).
652. Grants to clubs and other sports associations (*).
65200. Sports activities (*).
65201. In sports equipment (*).
65209. Other grants (*).
653. Quotas to international sports bodies (*).
654. Scholarships, prizes and grants to athletes (*).
65400. Scholarships to sportsmen (*).
65401. Awards for sportspersons (*).
65402. Grants to sportsmen (*).
655. Travel of sportsmen (*).
657. Reimbursement of current year grants (*).
658. Expenditure for the organisation of sporting events (*).
659. Other losses in current management.
66. FINANCIAL EXPENSES.
661. Bond and bond interest.
662. Long-term debt interest.
66200. Long-term debt interest with related entities (*).
66202. Long-term debt interest with credit institutions.
66203. Long-term debt interest with other companies.
663. Interest on short-term debts.
66300. Short-term debt interest with related entities (*).
66302. Interest on short-term debt with credit institutions.
66303. Short-term debt interest with other companies.
664. Interest on discount for effects.
665. Sales discounts for early payment.
66500. Sales discount for early payment to related entities (*).
66503. Sales discount for early payment to other companies.
666. Losses in marketable securities.
66603. Losses in long-term marketable securities in other companies.
66605. Losses in short-term marketable securities of related entities (*).
66608. Losses on short-term marketable securities in other companies.
667. Credit losses.
66700. Long-term credit losses to related entities (*).
66703. Long-term credit losses to other companies.
66705. Short-term credit losses to related entities (*).
66708. Short term credit losses to other companies.
668. Negative differences of change.
669. Other financial expenses.
67. LOSSES FROM FIXED ASSETS AND EXCEPTIONAL EXPENSES.
670. Losses from intangible fixed assets.
671. Losses from tangible fixed assets.
672. Losses from long-term equity holdings of related entities (*).
674. Losses from operations with own obligations (*).
678. Extraordinary expenses.
679. Expenses and losses from previous years.
68. ENDOWMENTS FOR REDEMPTIONS.
680. Amortization of establishment expenses.
681. Depreciation of intangible fixed assets.
682. Depreciation of tangible fixed assets.
68201. Amortization of builds.
68202. Depreciation of facilities and technical equipment (*).
68203. Depreciation of animals for sport use (*).
68205. Amortization of other facilities.
68206. Amortization of furniture (*).
68207. Depreciation of equipment for information processes (*).
68208. Item amortization and transport (*).
68209. Depreciation of other fixed assets (*).
69. ALLOCATIONS TO PROVISIONS.
690. Endowment to the reversal fund.
691. Provision for the provision of intangible fixed assets.
692. Provision for the provision of tangible fixed assets.
693. Provision for the provision of stocks.
694. Provision for the provision for insolvencies (*).
696. Provision for provision for long-term marketable securities.
69600. Provision for the provision for long-term equity holdings of related entities (*).
69603. Provision for the provision for long-term marketable securities of other companies.
697. Provision for the provision of long-term credit insolvencies.
69700. Provision for the provision for long-term credit insolvencies to related entities (*).
69703. Provision for the provision of long-term credit insolvencies to other companies.
698. Provision for provision for marketable securities in the short term.
69800. Provision for the provision for short-term equity holdings of related entities (*).
69803. Provision for the provision for short-term marketable securities of other companies.
699. Provision for the provision of short-term credit insolvencies.
69900. Provision for the provision for short-term credit insolvencies to related entities (*).
69903. Provision for the provision of short-term credit insolvencies to other companies.
Group 7. Sales and Revenue
70. FEDERAL REVENUE AND SALES (*).
700. Income from stock sales (*).
70000. Sports equipment (*).
70001. Goods intended for sale (*).
701. Revenue from federative licenses (*).
702. Fee income of clubs and other sports associations (*).
703. Income from teaching activities (*).
704. Advertising revenue and image (*).
705. Revenue from retransmission rights (*).
706. Revenue by blockbuster (*).
708. Sales returns and rappelsll (*).
70800. Sales returns and similar operations (*).
70801. "Rappelsll" on sales (*).
709. Other income (*).
73. JOBS PERFORMED FOR THE ENTITY.
730. Incorporation into the establishment expense asset.
731. Work carried out for intangible fixed assets.
732. Work carried out for the fixed assets.
733. Work carried out for the fixed assets in progress.
737. Incorporation into the debt formalization expense asset.
738. Incorporation into the deferred expense asset for sports events organization (*).
74. GRANTS TO THE HOLDING.
740. Official grants to the holding (*).
74000. Higher Council of Sport (*) grants.
74001. Grants from Autonomous Communities (*).
74002. Grants from other bodies (*).
741. Other grants to the holding (*).
74100. Grants from the Spanish Olympic Committee (*).
74109. Other grants.
75. OTHER MANAGEMENT REVENUE.
750. Revenue from publications (*).
752. Revenue from leases.
758. Revenue per organisation of sporting events (*).
759. Miscellaneous Services Revenue (*).
76. FINANCIAL REVENUE.
760. Income from equity participations (*).
76000. Income from equity holdings in related entities (*).
76003. Income from equity holdings of other companies.
761. Income from fixed income securities.
762. Long-term credit income.
76200. Long-term credit income to related entities (*).
76203. Long-term credit income to other companies.
763. Short-term credit income.
76300. Short term credit income to related entities (*).
76303. Short term credit income to other companies.
765. Discounts on purchases for early payment.
766. Benefits in marketable securities.
768. Positive differences of change.
769. Other financial income.
77. BENEFITS FROM FIXED ASSETS AND EXCEPTIONAL INCOME.
770. Benefits from intangible fixed assets.
771. Benefits from tangible fixed assets.
772. Profit from long-term equity holdings of related entities (*).
774. Profit from operations with own obligations (*).
775. Capital grants transferred to the outcome of the financial year.
778. Extraordinary revenue.
779. Income and benefits from previous years.
79. EXCESS AND APPLICATION OF PROVISIONS.
790. Excess provision for risks and expenses.
791. Excess supply of intangible fixed assets.
792. Excess supply of the fixed assets.
793. Provision of applied stock.
794. Provision for applied insolvencies (*).
796. Excess provision for long-term marketable securities.
79600. Over-provision for long-term equity holdings of related entities (*).
79603. Excess provision for long-term marketable securities of other companies.
797. Excess provision for long-term credit insolvencies.
79700. Over-provision for long-term credit insolvencies to related entities (*).
79703. Excess provision for long-term credit insolvencies to other companies.
798. Excess provision for short term marketable securities.
79800. Excess provision for short-term equity holdings of related entities (*).
79803. Excess provision for short-term marketable securities of other companies.
799. Excess provision for short-term credit insolvencies.
79900. Excess provision for short-term credit insolvencies to related entities (*).
79903. Excess provision for short-term credit insolvencies to other companies.
THIRD PART
Accounting definitions and relationships
Group 1Basic Financing
It includes the own resources and long-term foreign funding of the institution, which is generally intended to finance the permanent asset and to cover a reasonable margin for the circulation; it also includes the income to be distributed in several exercises.
10. CAPITAL
101. Social fund (*).
101. Social fund (*).
Represents the capital of these entities.
It will appear on the liability side of the balance sheet.
Your move is as follows:
(a) It shall be paid for the initial assets and, where applicable, subsequent applications of the positive result duly agreed by the competent body.
(b) The application of negative results shall be charged where the competent body and the entity's extinction agree after the settlement period has elapsed.
11. RESERVATIONS
111. Revaluation reserves.
111. Revaluation reserves.
This account will count the revaluations of heritage items from the Update Laws application.
It will appear on the liability side of the balance sheet.
Your movement will be in each case the one set forth in the corresponding Law.
12. PENDING APPLICATION RESULTS
121. Negative results from previous exercises.
122. Extraordinary contributions for loss compensation (*)
129. Losses and gains (*).
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.
121. Negative results from previous exercises.
Previous exercise losses.
Your move is as follows:
a) The account is loaded with credit 129.
(b) The account or accounts with which your balance is cancelled shall be paid from the account or accounts.
The entity shall develop in five-figure accounts the negative result of each financial year.
122. Extraordinary contributions for loss compensation (*).
Quantities delivered by federations and other related entities in order to compensate for losses of the entity, as well as grants received from the High Sports Council for the same purpose.
Your move is as follows:
a) It will be paid out of charge, generally, to subgroup 57 accounts.
(b) It will be charged, when applied, with credit to account 121.
129. Losses and gains (*).
Profit or loss from last financial year closed, pending application.
Your move is as follows:
a) It will be paid:
to1) To determine the result of the exercise, from the accounts of groups 6 and 7 that present at the end of the exercise credit balance.
to2) By application of the negative result, with count 101 or 121.
b) Charged:
b1) To determine the result of the exercise, with credit to the accounts of groups 6 and 7 that present at the end of the exercise debtor balance.
b2) When the benefit adopted by the competent body is applied, with credit to account 101 and in its case to account 121.
13. INCOME TO BE DISTRIBUTED IN VARIOUS EXERCISES
130. Official capital grants (*).
131. Capital grants (*)
135. Deferred interest income (*).
136. Positive differences in foreign currency.
Revenue attributable to future exercises that are different from the entity.
The accounts of this subgroup shall be on the liabilities side of the balance sheet.
130. Official capital grants (*).
Those granted by the Superior Council of Sports, Autonomous Communities and other bodies for the establishment or fixed structure of the entity, when they are not reintegrable.
Your move is as follows:
a) It will be paid:
to1) For the grant granted to the entity from the accounts of the subgroup 47 or 57.
to2) For long-term debts that are transformed into grants, from account 172.
(b) The amount of the subsidy charged as revenue shall be charged at the end of the financial year with a subscription to the account 775.
131. Capital grants (*).
Those granted by the Olympic Committee and other entities or individuals, for the establishment or fixed structure of the entity, when they are not reintegrable.
Your movement is analogous to the one pointed out for account 130.
135. Deferred interest income (*).
The interest on the nominal amount of the credits granted for the activity, the imputation of which must be carried out in future years.
Your move is as follows:
(a) It shall be paid for the amount of financial income that is different for successive years, generally taken into account in subgroup 43 or 44.
(b) The amount of deferred revenue to be charged to the financial year shall be charged at the end of the financial year with a subscription to the accounts of subgroup 76.
136. Positive differences in foreign currency.
Positive differences produced by conversion of foreign currency balances representative of fixed income, credit and debt securities; in accordance with the provisions of the Valuation Rules of this text.
Your move is as follows:
a) It will be paid for the amount of positive differences.
(b) It shall be debited when the securities, claims and debts arising out of these differences or when they are attributable to results in accordance with the Valuation Rules, shall be debited or cancelled in advance account 768.
14. PROVISIONS FOR RISKS AND EXPENSES
140. Provision for pensions and similar obligations.
141. Provision for taxes.
142. Provision for responsibilities.
143. Provision for major repairs.
144. Reversal fund.
Those intended to cover expenses incurred in the same financial year or in another previous year, losses or debts that are clearly specified in terms of their nature, but which, at the end of the financial year, are probable or certain but undetermined as to their exact amount or as to the date on which they will occur.
The accounts of this subgroup shall be on the liabilities side of the balance sheet.
140. Provision for pensions and similar obligations.
Funds intended to cover legal or contractual obligations concerning the staff of the institution, on the occasion of their retirement or other social care (widower, orphan, etc.).
Your move is as follows:
a) It will be paid:
to1) By estimates of annual accruals, with account 643.
to2) For the amount of yields attributable to the provision constituted, with account 662.
b) Charged:
b1) When provisioning is applied, with credit, generally, to subgroup 57 accounts.
b2) For excess provisioning, with credit to account 790.
141. Provision for taxes.
Estimated amount of tax liabilities whose payment is undetermined as to their exact amount or as to the date on which it will occur, depending on whether or not certain conditions are met.
Your move is as follows:
(a) It shall be paid for the annual accrual estimate, generally charged to the accounts of subgroup 63.
b) Charged:
b1) When provisioning is applied, with credit to subgroup 47 accounts.
b2) For excess provisioning, with credit to account 790.
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 entity.
Your move is as follows:
(a) It shall be paid at the birth of the liability or the obligation determining the compensation or payment, with charge, generally, to the accounts of subgroup 62 or 67.
b) Charged:
b1) To the final judgment of the dispute or when the final amount of the compensation or payment is known, with credit, generally, to the accounts of subgroup 57.
b2) For excess provisioning, with credit to account 790.
143. Provision for major repairs.
Constituted to cater for extraordinary reviews or repairs of tangible fixed assets.
Your move is as follows:
(a) It shall be paid by the annual accrual estimate, charged to account 622.
b) Charged:
b1) For the amount of the review or repair performed, with credit, generally, to subgroup 57 accounts.
b2) For excess provisioning, with credit to account 790.
144. Reversal fund.
Reconstitution of the economic value of the reverse asset, taking into account the conditions regarding the reversal established in the concession.
Your move is as follows:
(a) It shall be paid by the annual accrual estimate, with the account of the account 690.
b) Charged:
b1) When the provision is applied with credit, generally, to subgroup 22 accounts.
b2) For excess provisioning, with credit to account 790.
15. BORROWINGS AND OTHER SIMILAR EMISSIONS
150. Bonds and bonds.
155. Debts represented in other marketable securities.
Long-term foreign financing instrumented in marketable securities.
The issuance and subscription of these financial liabilities will be recorded in the form that the entities will have as appropriate while the subscription period values are found.
The accounts of this subgroup will be on the liability side of the balance sheet, forming part of long-term creditors.
The share of long-term debt that has a short maturity must be included in the liability of the balance sheet in the pool: Short-term creditors; for these purposes the amount representing long-term debts will be transferred with short maturity to the corresponding accounts in the subgroup 50.
150. Bonds and bonds.
Obligations and bonds in circulation not convertible into shares.
Your move is as follows:
(a) It shall be paid for the amount to be reimbursed of the securities placed, generally charged to the accounts of subgroup 57 and, where applicable, account 271.
(b) The amount to be repaid from the securities to the early amortisation of the securities shall be debited, with credit, generally, to the account 509 and, if applicable, to the account 774.
155. Debts represented in other marketable securities.
Other financial liabilities represented in marketable securities, offered to public savings, other than those above.
Your movement is analogous to the one pointed out for account 150.
16. LONG-TERM DEBT WITH RELATED ENTITIES. (*)
160. Long-term debts with clubs and other sports associations (*).
161. Long-term debt with regional sports federations (*).
162. Long-term debts to other related entities (*).
164. Suppliers of long-term fixed assets, clubs and other sports associations (*).
165. Providers of long-term fixed assets, regional sports federations (*).
166. Providers of long-term fixed assets, other related entities (*).
Debts whose maturity is to occur within a period of more than one year, as opposed to related entities, including those which by their nature should be included in sub-groups 15, 17 or 18.
The accounts of this subgroup will be on the liability side of the balance sheet, forming part of long-term creditors.
The share of long-term debt that has a short maturity must be included in the liability of the balance sheet in the pool: Short-term creditors; for these purposes the amount representing long-term debts will be transferred with short maturity to the corresponding accounts in subgroup 51.
160. Long-term debts with clubs and other sports associations (*).
Contracted with clubs and other sports associations for loans received and other debits not included in other accounts of this subgroup, with maturity exceeding one year.
Your move is as follows:
(a) To be paid, to the formalisation of the debt or loan, by the redemption value, from accounts of subgroup 57 and, if applicable, to account 272.
(b) It shall be charged for the anticipated, total or partial refund, with credit to the accounts of subgroup 57 and, where applicable, account 272.
The amount of the securities corresponding to subgroup 15 shall be included, with due development in accounts of five or more figures, when the holder of the sub-group is a related entity.
161. Long-term debts with regional sports federations (*)
Contracted with regional sports federations by loans received and other debits not included in other accounts of this subgroup, with a maturity of more than one year.
Your movement is analogous to the one pointed out for account 160.
The amount of the securities corresponding to subgroup 15 shall be included, with due development in accounts of five or more figures, when the holder of the sub-group is a related entity.
162. Long-term debts to other related entities (*).
Contracted with other entities linked by loans received and other debits, with maturity exceeding one year.
Your movement is analogous to the one pointed out for account 160.
The amount of the securities corresponding to subgroup 15 shall be included, with due development in accounts of five or more figures, when the holder of the sub-group is a related entity.
164. Suppliers of long-term fixed assets, clubs and other sports associations (*).
Debts to clubs and other sports associations as suppliers of goods defined in Group 2, including those formalised for spin purposes, with a maturity of more than one year.
Your move is as follows:
(a) It shall be paid for the receipt in accordance with the goods supplied, from group 2 accounts and, where appropriate, to account 272.
(b) It shall be charged for the early cancellation, in whole or in part, of the debts, with credit to the accounts of the subgroup 57 and, where applicable, account 272.
165. Providers of long-term fixed-term fixed-line sports federations (*).
Debts to sports federations of a regional level as suppliers of goods defined in Group 2, including those which are formalised for spin purposes, with a maturity of more than one year.
Your movement is analogous to the one pointed out for account 164.
166. Providers of long-term fixed assets, other related entities (*).
Debts to other related entities as suppliers of goods defined in Group 2, including those formalised for spin purposes, with a maturity of more than one year.
Your movement is analogous to the one pointed out for account 164.
17. LONG-TERM DEBTS FOR LOANS RECEIVED AND OTHER CONCEPTS
170. Long-term debt with credit institutions.
171. Long-term debts.
172. Long-term debts that can be transformed into grants.
173. Providers of fixed assets in the long term.
174. Long-term effects to be paid.
Non-equity long-term financing not instrumented in marketable securities or contracted with related entities.
The accounts of this subgroup will be on the liability side of the balance sheet, forming part of long-term creditors.
The share of long-term debt that has a short maturity must be included in the liability of the balance sheet in the pool: Short-term creditors; for these purposes the amount representing long-term debts will be transferred with short maturity to the corresponding accounts in subgroup 52.
170. Long-term debt with credit institutions.
Contracted with credit institutions for loans received and other debits, with a maturity of more than one year.
Your move is as follows:
(a) The loan formalisation shall be paid, for the amount of the loan, generally payable to the accounts of sub-group 57 and, where appropriate, account 272.
(b) It shall be charged for the anticipated, total or partial refund, with credit to the accounts of subgroup 57 and, where applicable, account 272.
It will include, with due development in accounts of five or more figures, the amount of debts for discounted effects.
171. Long-term debts.
Contracted with third parties for loans received and other debits not included in other accounts of this subgroup, with maturity exceeding one year.
Your move is as follows:
(a) The loan formalisation shall be paid, for the amount of the loan, generally payable to the accounts of sub-group 57 and, where appropriate, account 272.
b) Charged:
b1) By accepting effects to be paid, with credit to account 174.
b2) For the early, total or partial cancellation of debts, with credit to the accounts of subgroup 57 and, where applicable, account 272.
172. Long-term debts that can be transformed into grants.
Amounts granted by Public Administrations, companies or individuals with a reintegrable grant.
Your move is as follows:
(a) It shall be paid for the amounts granted to the entity in charge, generally, to the accounts of subgroup 47 or 57.
b) Charged:
b1) For any circumstance that determines the total or partial reduction of the same, according to the terms of its concession, with credit, generally, to the account 475.
b2) If you lose your reintegrable character, credit your balance to account 130 or 131.
173. Providers of fixed assets in the long term.
Debts to suppliers of goods defined in Group 2, with a maturity of more than one year.
Your move is as follows:
(a) It shall be paid for the receipt in accordance with the goods supplied, from group 2 accounts and, where appropriate, to account 272.
b) Charged:
b1) By accepting effects to be paid, with credit to account 174.
b2) For the early, total or partial cancellation of debts, with credit to the accounts of subgroup 57 and, where applicable, account 272.
174. Long-term effects to be paid.
Debts incurred by loans received and other debits with maturity of more than one year, instrumented by spin effects, including those that originate from supplies of fixed assets.
Your move is as follows:
a) It will be paid when the entity accepts the effects, usually with charge, to accounts of this subgroup.
(b) It shall be charged for the advance payment of the effects, with credit to the accounts of subgroup 57 and, where applicable, account 272.
18. BONDS AND DEPOSITS RECEIVED
180. Bonds received in the long term.
185. Long-term received deposits.
The accounts of this subgroup shall be on the liabilities side of the balance sheet.
The share of bonds and deposits received in the long term that has a short maturity must be included in the balance sheet liability in the pool: Short-term creditors; for these purposes, the amount representing the assets will be transferred to the Bonds and deposits received in the long term with short maturity to the corresponding accounts of subgroup 56.
180. Bonds received in the long term.
Cash received as a guarantee of compliance with an obligation, longer than one year.
Your move is as follows:
(a) Be paid to the constitution, for the cash received, from accounts of subgroup 57.
b) Charged:
b1) To early cancellation, with credit to subgroup 57 accounts.
b2) For non-compliance with the established obligation to determine losses on the bond, with credit to account 778.
185. Long-term received deposits.
Cash received as an irregular deposit, longer than one year.
Your move is as follows:
(a) Be paid to the constitution, for the cash received, from accounts of subgroup 57.
b) Early cancellation will be charged, with credit to sub-group 57 accounts.
Group 2. Quiesced
Comprises the elements of the patrimony intended to serve in a lasting way in the activity of the entity. Also included in this group are "establishment expenses" and "expenses to be distributed in various exercises."
20. ESTABLISHMENT EXPENSES
201. First-establishment expenses.
202. Conditioning expenses (*).
The accounts for this subgroup will be listed on the balance sheet asset.
201. First-establishment expenses.
Expenses required until the entity initiates its activity, when it is established or on the occasion of extensions of its capacity.
Your move is as follows:
(a) The amount of the costs incurred shall be charged, with credit, generally, to the accounts of subgroup 57 and, where appropriate, to account 730.
(b) It shall be paid for the amount to be charged annually to the results, from account 680.
202. Conditioning expenses.
Those produced as a result of the conditioning of goods that, not being the property of the Federation, are transferred to it by public or private entities for the sports practice, and whose importance is derived the appropriateness of its multi-annual distribution.
It will appear in the balance sheet asset.
Your move is as follows:
(a) The amount of the costs incurred shall be charged, with credit, generally, to the accounts of subgroup 57 and, where appropriate, to account 730.
(b) It shall be paid for the amount to be charged annually to the results, from account 680.
21. INTANGIBLE FIXED ASSETS
210. Research and development expenditure.
211. Administrative concessions.
212. Industrial property.
214. Transfer rights (*).
215. Computer applications.
216. Rights on the organisation of sporting events (*).
217. Property rights under the leasing scheme.
219. Advances for intangible fixed assets.
Intangible assets constituted by rights that are capable of economic valuation.
The accounts for this subgroup will be listed on the balance sheet asset.
210. Research and development expenditure.
Research: It is the original and planned inquiry that seeks to discover new knowledge and superior understanding in scientific or technical grounds.
Development: It is the concrete application of the achievements obtained in the research until the commercial production is started.
Your move is as follows:
(a) The amount of the costs to be included in this account shall be charged with credit to the account 731.
b) It will be paid:
b1) Low inventory, if any, from the 670 account.
b2) By being positive and, if applicable, registered in the corresponding Public Registry, the results of research and development, with account of 212 or 215, as appropriate.
When it comes to research and development by order to other companies or to universities or other institutions dedicated to scientific or technological research, the movement of account 210 is also the finishing of indicate.
211. Administrative concessions.
Expenses incurred in obtaining the rights of research or exploitation granted by the State or other Public Administrations, or the purchase price of those concessions that may be transmitted.
Your move is as follows:
(a) It shall be charged for the expenses incurred in obtaining the concession, or for the purchase price, with credit, generally, to the accounts of subgroup 57.
(b) It shall be paid for the securities and in general for the fall in inventory, with a charge, generally, to the accounts of subgroup 57 and in the case of losses to the account 670.
212. Industrial property.
Amount satisfied by the property or by the right to use or to grant the use of the various manifestations of industrial property, in cases where, by the stipulations of the contract, they must be invented by the acquiring entity.
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 corresponding Record.
Your move is as follows:
a) It will be loaded:
to1) By acquisition to other companies, with credit, generally, to subgroup 57 accounts.
to2) By being positive and enrolled in the corresponding Public Registry the research and development results, with credit to the account 210.
to3) For the outlays required for registration in the corresponding Register, with credit, generally, to subgroup 57 accounts.
(b) It shall be paid for the securities and in general for the fall in inventory, with a charge, generally, to the accounts of subgroup 57 and in the case of losses to the account 670.
214. Transfer rights (*).
Amount satisfied by the local lease rights.
This account will only open in the event that its value is exposed by a burdensome acquisition.
Your move is as follows:
(a) It shall be charged for the amount resulting from the transaction in question, with credit, generally, to the accounts of subgroup 57.
(b) It shall be paid for the securities and in general for the fall in inventory, with a charge, generally, to the accounts of subgroup 57 and in the case of losses to the account 670.
215. Computer applications.
Amount satisfied by the ownership or the right to the use of computer programs; they will be included with those made by the entity itself.
Your move is as follows:
a) It will be loaded:
to1) By acquisition to other companies, with credit, generally, to subgroup 57 accounts.
to2) By own processing, with credit to account 731 and, if applicable, account 210.
(b) It shall be paid for the securities and, in general, for the fall in inventory, with a charge, generally, to the accounts of subgroup 57 and in the case of losses to the account 670.
216. Rights on the organisation of sporting events (*).
Expenses incurred in obtaining rights in the organization of sporting events, or the purchase price of these same rights when, being susceptible to transmission, they have been acquired.
Your move is as follows:
(a) The amount of expenses incurred to obtain these rights, or the purchase price, shall be charged with credit to account 731 or to the accounts of subgroup 57, respectively.
(b) It shall be paid for the enajenations and in general for the fall in inventory, with a charge, generally, to the accounts of subgroup 57, and in case of losses to the account 670.
217. Property rights under the leasing scheme.
Value of the right of use and option to purchase on the assets that the entity uses under the financial lease.
The movement of this account shall be carried out in accordance with the provisions of the Valuation Rules.
219. Advances for intangible fixed assets.
Deliveries to suppliers of intangible fixed assets, usually in cash, as "on account" of future supplies.
Your move is as follows:
a) It will be charged for cash deliveries to suppliers, with credit to sub-group 57 accounts.
(b) It shall be paid for the supplies received from the suppliers "in conformity", with charge, generally, to the accounts of this subgroup.
22. TANGIBLE FIXED ASSETS
220. Land and natural assets.
221. Constructs.
222. Technical installations and equipment (*).
223. Animals for sport use (*).
225. Other facilities.
226. Furniture.
227. Teams for information processes.
228. Transport elements (*).
229. Other tangible fixed assets (*).
Tangible assets, furniture, or real estate.
The accounts for this subgroup will be listed on the balance sheet asset.
Your move is as follows:
(a) They shall be charged for the purchase price or production cost, with credit, generally, to the accounts of subgroup 57 or account 732 or, where applicable, to the accounts of subgroup 23.
(b) They shall be paid for the enajenations and in general on the basis of the inventory discharge, generally to the accounts of subgroup 57 and in the case of losses to account 671.
220. Land and natural assets.
Solar urban nature, rustic land, other non-urban land, mines and quarries.
221. Constructs.
Buildings in general whatever their destination.
222. Technical installations and equipment (*).
Complex units of use specialized in sports activity, comprising: machinery, material, parts or elements, including computer systems which, while being separable by nature, are linked in a way (a) definitive for its operation and subject to the same rate of depreciation; spare parts or spare parts for such installations shall also be included.
223. Animals for sport use (*).
Animal set for sports use belonging to the federation.
225. Other facilities.
A set of elements definitively linked to their operation and subject to the same rate of amortisation, other than those mentioned in account 222; they shall also include spare parts or spare parts whose validity is unique for this type of facility.
226. Furniture.
Furniture, equipment and office equipment, with the exception of those to be included in account 227.
227. Teams for information processes.
Computers and other electronic assemblies.
228. Transport elements (*).
Vehicles of all kinds usable for land, sea or air transport of persons, animals, materials or goods.
229. Other tangible fixed assets (*).
Any other tangible assets not included in the other accounts of subgroup 22. This account shall include the tools or tools which may be used autonomously or in conjunction with machinery, including moulds and templates, and parts for fixed assets with a storage cycle of more than one year.
23. TANGIBLE FIXED ASSETS
230. Adaptation of land and natural assets.
231. Builds in progress.
232. Installations and technical equipment in assembly (*).
233. Breeding animals for sport use (*).
237. Equipment for mounting information processes.
239. Advances for tangible fixed assets.
The accounts for this subgroup will be listed on the balance sheet asset.
230/238 ........ (*).
Mobilizations in adaptation, construction or assembly or raising of animals, at the close of the exercise.
Your move is as follows:
a) They will be loaded:
to1) By receiving works and jobs that correspond to the ongoing inmobilizations.
to2) For the works and jobs that the entity carries out for itself, with credit to account 733.
(b) These works and works shall be paid upon completion of the work, from the accounts of the subgroup 22.
239. Advances for tangible fixed assets.
Deliveries to suppliers of tangible fixed assets, usually in cash, as "on account" of future supplies, works and works.
Your move is as follows:
a) It will be charged for cash deliveries to suppliers, with credit to sub-group 57 accounts.
(b) It shall be paid for the supplies received from the suppliers "in conformity", with a charge, generally, to the accounts of this subgroup and the former.
24. FINANCIAL INVESTMENTS IN RELATED ENTITIES (*).
240. Long-term equity holdings of related entities (*).
243. Long-term credit to clubs and other sports associations (*).
244. Long-term credit to sports federations at regional level (*).
245. Long-term credit to other related entities (*).
246. Long-term interest of credit to clubs and other sports associations (*).
247. Long-term interests of credits to sports federations with a regional level (*).
248. Long-term interest on loans to other related entities (*).
249. Outstanding disbursements on long-term equity holdings of related entities (*).
Permanent financial investments in related entities, whatever their form of instrumentation, including accrued interest, with maturity of more than one year, as well as fixed income securities if any, creating for this purpose the corresponding account. The long-term bonds and deposits incorporated in these entities shall also be included in this sub-group.
The share of long-term investments that have a short maturity must be included in the balance sheet asset in the pool: Temporary financial investments; for this purpose the amount representing the investment will be transferred on a short-term basis, including on the basis of accrued interest, to the relevant accounts of the sub-group 53.
240. Long-term equity holdings of related entities (*).
Long-term investments in capital rights for related entities.
It will appear in the balance sheet asset.
Your move is as follows:
a) The subscription or purchase will be charged, with credit, generally, to the accounts of subgroup 57 and, if applicable, account 249.
(b) It shall be paid for the enajenations and in general for the fall in inventory, with charge, generally, to the accounts of subgroup 57, if there are outstanding disbursements to account 249 and in case of losses to account 672.
243. Long-term credit to clubs and other sports associations (*).
Long-term investments in loans and other non-activity loans, including credit for fixed assets, whether or not they are formalised by means of spin, granted to clubs and others sports associations, with a maturity of more than one year.
It will appear in the balance sheet asset.
Your move is as follows:
(a) The credit formalisation shall be charged, for the amount of the credit, with credit, generally, to sub-group 57 accounts.
(b) It shall be paid for early repayment, in whole or in part or under inventory, with a charge, in general, to the accounts of subgroup 57 and in the case of losses to account 667.
244. Long-term credit to sports federations at regional level (*).
Long-term investments in loans and other non-activity loans, including credit for the provision of fixed assets, whether or not they are formalised by means of rotation, granted to sports federations autonomic scope, with a maturity of more than one year.
It will appear in the balance sheet asset.
Your movement is analogous to the one pointed out for account 243.
245. Long-term credit to other related entities (*).
Long-term investments in loans and other non-activity loans, including credit for the provision of fixed assets, whether or not they are formalised by means of spin, granted to other entities linked, with a maturity of more than one year.
It will appear in the balance sheet asset.
Your movement is analogous to the one pointed out for account 243.
246. Long-term interest of credit to clubs and other sports associations (*).
Interest receivable, with a maturity of more than one year, of credit to clubs and other sports associations.
It will appear in the balance sheet asset.
Your move is as follows:
(a) It shall generally be charged for accrued interest, both implied and explicit, whose maturity is greater than one year, with credit to account 762.
(b) It shall be paid in the case of disposal or early repayment of claims and, in general, by the low inventory, generally charged to the accounts of subgroup 57 and in the case of losses to account 667.
247. Long-term interests of credits to sports federations with a regional level (*).
Interest receivable, with a maturity of more than one year of credits to regional sports federations.
It will appear in the balance sheet asset.
Your move is analogous to the one pointed out for account 246.
248. Long-term interest on loans to other related entities (*).
Interest receivable, with a maturity of more than one year of credits to other related entities.
It will appear in the balance sheet asset.
Your move is analogous to the one pointed out for account 246.
249. Outstanding disbursements on long-term equity holdings of related entities (*).
Outstanding, non-required disbursements on shares in related entities.
It will appear on the liability side of the balance sheet.
Your move is as follows:
(a) The acquisition or subscription of the units shall be paid, for the amount outstanding, at the expense of the account 240.
(b) It shall be charged for the disbursements that are required, with credit to account 556 or account 240 for outstanding balances when fully undisbursed units are in place.
25. OTHER PERMANENT FINANCIAL INVESTMENTS
250. Permanent financial investments in capital (*).
251. Fixed income values (*).
252. Long-term credits (*).
253. Long-term credit for the disposal of fixed assets (*).
254. Long-term credit to staff.
256. Long-term interest in fixed income securities.
257. Long-term interest on loans.
258. Long-term impositions (*).
259. Outstanding disbursements on shares (*).
Permanent financial investments not related to related entities, whatever their form of instrumentation, 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: Temporary financial investments; for this purpose the amount representing the investment will be transferred on a short-term basis, including on the basis of accrued interest, to the relevant accounts of subgroup 54.
250. Permanent financial investments in capital (*).
Long-term investments in capital rights-shares with or without listing on an organised secondary market or other securities-of companies that do not have the consideration of related entities.
It will appear in the balance sheet asset.
Your move is as follows:
(a) The subscription or purchase will be charged, with credit, generally, to the accounts of subgroup 57 and, if applicable, account 259.
(b) It shall be paid for the enajenations and in general for the fall in inventory, with charge, generally, to the accounts of subgroup 57, if there are outstanding disbursements to the account 259 and in case of losses to the account 666.
251. Fixed income values (*).
Long-term investments in bonds, bonds or other fixed income securities, including those that set their performance on the basis of indices or similar systems.
When securities entered into or acquired have been issued by related entities, the investment will be reflected in subgroup 24.
It will appear in the balance sheet asset.
Your move is as follows:
(a) The subscription or purchase will be charged, for the purchase price, excluding the explicit interest accrued and not due, with credit, generally, to the accounts of subgroup 57.
(b) It shall be paid for the securities, early or low inventory of the securities, generally charged to the accounts of subgroup 57 and in case of losses to the account 666.
252. Long-term credits (*).
Loans and other non-commercial loans granted to third parties, including those formalised by way of turn, with a maturity of more than one year.
When the credits have been agreed with related entities, the investment shall be reflected in account 243, 244 or 245, as appropriate.
It will appear in the balance sheet asset.
Your move is as follows:
(a) The credit formalisation shall be charged, for the amount of the credit, with credit, generally, to sub-group 57 accounts.
(b) It shall be paid for early repayment, in whole or in part or under inventory, with a charge, in general, to the accounts of subgroup 57 and in the case of losses to account 667.
253. Long-term credit for the disposal of fixed assets (*).
Credits to third parties whose maturity is greater than one year, with origin in the disposal of fixed assets.
When the credit for the disposal of fixed assets has been agreed with related entities, the investment shall be reflected in account 243, 244 or 245, as appropriate.
It will appear in the balance sheet asset.
Your move is as follows:
(a) The amount of these credits shall be charged to group 2 accounts.
(b) It shall be paid to early cancellation, in whole or in part or in inventory, with a charge, generally, to the accounts of subgroup 57 and, in the case of losses, to account 667.
254. Long-term credit to staff.
Credits granted to staff of the entity whose maturity is greater than one year.
It will appear in the balance sheet asset.
Your movement is analogous to the one pointed out for account 252.
256. Long-term interest in 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 shall generally be charged for accrued interest, both implied and explicit, whose maturity is greater than one year, with credit to account 761.
b) It shall be paid in cases of disposal or early repayment of securities and in general by the inventory discharge, with charge, generally, to the accounts of subgroup 57 and in case of losses to the account 666.
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 generally be charged for accrued interest, both implied and explicit, whose maturity is greater than one year, with credit to account 762.
(b) It shall be paid in the case of disposal or early recovery of the appropriations, in charge, in general, to the accounts of subgroup 57 and in the case of losses to account 667.
258. Long-term impositions (*).
Favorable balances in Banks and Credit Institutions formalized by means of "term account" or similar, with maturity of more than one year and in accordance with the conditions governing the financial system.
It will appear in the balance sheet asset.
Your move is as follows:
a) It will be charged to formalization, for the amount delivered.
b) You will be paid for the recovery or early transfer of funds.
259. Outstanding disbursements on shares (*).
Outstanding, non-required disbursements on shares of companies that do not have the consideration of related entities.
It will appear on the liability side of the balance sheet.
Your move is as follows:
(a) You shall pay to the acquisition or subscription of the shares, for the amount outstanding, from the account of the account 250.
(b) It shall be charged for the disbursements that are required, with credit to account 556 or account 250 for outstanding balances when not fully disbursed shares are held.
26. LONG-TERM ESTABLISHED BONDS AND DEPOSITS
260. Long-term established bonds.
265. Long-term, constituted deposits.
The accounts for this subgroup will be listed on 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: Working Assets; for these purposes the amount representing the bonds and deposits shall be transferred Long-term, short-term, established accounts for the corresponding sub-group 56.
260. Long-term established bonds.
Cash delivered as a guarantee of compliance with an obligation, longer than one year.
Your move is as follows:
(a) The constitution shall be charged for the cash delivered, with credit to sub-group 57 accounts.
b) It will be paid:
b1) To early cancellation, from account of subgroup 57.
b2) For non-compliance with the established obligation to determine losses on the bond, with account of the 678 account.
265. Long-term, constituted deposits.
Cash delivered as an irregular deposit with a term of more than one year.
Your move is as follows:
(a) The constitution shall be charged for the cash delivered, with credit to sub-group 57 accounts.
b) You will be paid for early cancellation, from account of subgroup 57.
27. EXPENSES TO BE DISTRIBUTED IN VARIOUS EXERCISES
270. Debt formalisation costs.
271. Deferred interest expense of marketable securities.
272. Deferred interest expense.
278. Deferred expenditure for the organisation of sporting events (*).
Expenses that are different from the entity to be considered as having future economic projection.
The accounts for this subgroup will be listed on the balance sheet asset.
270. Debt formalisation costs.
Expenses for the issuance and modification of fixed income and debt-formalization securities, including those for public writing, taxes, the making of securities, and other similar ones.
Your move is as follows:
(a) The amount of the costs incurred shall be charged, with credit, generally, to the accounts of subgroup 57 and, where applicable, to the 737 account.
(b) It shall be paid for the amount to be charged annually to the results, at account 669.
271. Deferred interest expense of marketable securities.
Difference between the amount of redemption and the issue price of fixed income and other similar liabilities.
Your move is as follows:
a) It will be charged for such a difference, with credit, generally, to subgroup 15 accounts.
b) It will be paid:
b1) For deferred interest for the year, with account 661.
b2) In case of early redemption of the securities, generally taken into account in subgroup 15.
272. Deferred interest expense.
Difference between the amount of the refund and the amount received in debts other than those represented in fixed income securities.
Your move is as follows:
(a) The amount of deferred interest will be charged, with credit, generally, to group 1 accounts.
b) It will be paid:
b1) For the deferred interest for the financial year, from sub-group 66 accounts.
b2) For the anticipated cancellation of debts with charge, generally, to the accounts of subgroups 16 or 17.
278. Deferred expenditure for the organisation of sporting events (*).
Expenses necessary for the organization of future sports events. This account shall not include any expenses arising from participation in sports championships.
Your move is as follows:
(a) The amount of the costs incurred shall be charged, with credit, generally, to the accounts of subgroup 57 and, where applicable, account 738.
(b) It shall be paid for the amount to be charged to the results, under account 658.
28. CUMULATIVE DEPRECIATION OF FIXED ASSETS
281. Accumulated depreciation of intangible fixed assets.
282. Accumulated depreciation of tangible fixed assets.
Accounting expression of the time distribution of investments in fixed assets for their intended use in the development of their activity.
Accumulated write-downs will be included in the balance sheet asset by minoring the investment.
281. Accumulated depreciation of intangible fixed assets.
Value correction for the depreciation of intangible fixed assets 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 taken down for any other reason, with credit to sub-group 21 accounts.
282. Accumulated depreciation of tangible fixed assets.
Value correction for the depreciation of tangible fixed assets 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 tangible fixed assets are put in place or the inventory is taken down for any other reason, with credit to sub-group 22 accounts.
29. PROVISIONS FOR FIXED ASSETS
291. Provision for depreciation of intangible fixed assets.
292. Provision for depreciation of tangible fixed assets.
293. Provision for the depreciation of long-term equity holdings of related entities (*).
294. Provision for long-term credit insolvencies to clubs and other sports associations (*).
295. Provision for long-term credit insolvencies to regional sports federations (*).
296. Provision for long-term credit insolvencies to other related entities (*).
297. Provision for depreciation of long-term marketable securities (*).
298. Provision for long-term credit insolvencies.
Accounting expression of value corrections motivated by reversible losses produced in the fixed assets.
The accounts of this subgroup will appear in the balance sheet asset by minoring the investment.
291. Provision for depreciation of intangible fixed assets.
Amount of valuation corrections for reversible losses on intangible 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.
Your move is as follows:
a) It shall be paid for the amount of the estimated depreciation, charged to account 691.
b) Charged:
b1) When the causes that determined the provision to the provision disappear, with credit to account 791.
b2) 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.
292. Provision for depreciation of tangible fixed assets.
Amount of valuation corrections for reversible losses on the tangible 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.
Your move is as follows:
(a) It shall be paid for the amount of the estimated depreciation, charged to account 692.
b) Charged:
b1) When the causes that determined the provision to the provision disappear, with credit to account 792.
b2) When the tangible fixed assets are either put in or out of the inventory for any other reason, with credit to sub-group 22 accounts.
293. Provision for the depreciation of long-term equity holdings of related entities (*).
Amount of valuation corrections for reversible losses in the portfolio of long-term securities issued by related entities. 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.
Your move is as follows:
a) It shall be paid for the amount of the estimated loss, charged to account 696.
b) Charged:
b1) When the causes that determined the provision to the provision disappear, with credit to account 796.
b2) When the financial immobilized or is taken down in the inventory for any other reason, with credit to the accounts of the subgroup 24.
294. Provision for long-term credit insolvencies to clubs and other sports associations (*).
Amount of the valuation corrections for reversible losses corresponding to credits collected in account 243. 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.
Your move is as follows:
(a) It shall be paid for the amount of the estimated loss, charged to account 697.
b) Charged:
b1) When the causes that determined the provision to the provision disappear, with credit to account 797.
b2) By the credit portion that is bad, with credit to account 243.
295. Provision for long-term credit insolvencies to regional sports federations (*).
Amount of the valuation corrections for reversible losses corresponding to credits collected in account 244. 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.
Your movement is analogous to the one pointed out for account 294.
296. Provision for long-term credit insolvencies to other related entities (*).
Amount of the valuation corrections for reversible losses corresponding to credits collected in account 245. 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.
Your movement is analogous to the one pointed out for account 294.
297. Provision for depreciation of long-term marketable securities (*).
Amount of valuation corrections for reversible losses in the securities portfolio issued by companies that do not have the consideration of related entities. 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.
Your movement is analogous to the one pointed out for the 293 account.
298. Provision for long-term credit insolvencies.
Amount of the valuation corrections for reversible losses in sub-group 25 credits. 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.
Your motion is analogous to the one noted for account 294.
Group 3. Stocks
Sports equipment, goods for sale and other materials.
30. SPORTS MATERIAL (*)
300. Sports Material A (*).
301. Sports material B (*).
Sports articles intended exclusively for the use and consumption of Federations.
Accounts 300/309 will be listed in the balance sheet asset; they 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 shall be paid at the end of the financial year to account for 610.
b) They will be charged for the amount of the inventory of end-of-year stock that is closed, with credit to the 610 account.
If the sporting material on the way is owned by the entity, under the terms of the contract, it shall be listed as stocks at the end of the financial year in the respective accounts of the sub-group 30. This rule will also apply when items included in the following sub-groups are on the way.
31. GOODS FOR SALE (*)
310. Article A (*).
311. Article B (*).
312. Sports animals for sale (*).
Those that whatever their nature, whether sporting or not, are considered by the Federations and susceptible to economic activity and destined for sale.
Accounts 310/319 will be listed in the balance sheet asset and its movement is analogous to that for the 300/309 accounts.
32. OTHER SUPPLIES
321. Fuels.
322. Spare parts.
325. Miscellaneous materials (*).
328. Office material.
321. Fuels.
Energy materials that are susceptible to storage.
322. Spare parts.
Parts intended to be mounted on installations, equipment or machines to replace others. Those with a storage cycle of less than one year shall be included in this account.
325. Miscellaneous materials (*).
Other consumer matters that are not to be incorporated into the activity of the Federation.
328. Office material.
The purpose of the purpose that indicates its name, unless the entity chooses to consider that the office material acquired during the financial year is consumed in the exercise.
The accounts 320/329 will be listed in the balance sheet asset and their movement is analogous to that for the 300/309 accounts.
39. PROVISIONS FOR DEPRECIATION OF STOCKS
390. Provision for depreciation of sports equipment (*).
391. Provision for depreciation of goods for sale (*).
392. Provision for depreciation of other supplies.
Accounting expression of reversible losses that are evidenced by the inventory of exercise closing stocks.
The 390/392 accounts will appear in the balance sheet asset by minoring the stock.
Your move is as follows:
(a) They shall be paid for the allocation that is made in the financial year that is closed, with account of the account 693.
(b) They shall be charged for the allocation made at the end of the preceding financial year, with credit to account 793.
Group 4. Creditors and debtors of the activity
Personal accounts and active and passive commercial effects that have their origin in the activity of the institution, as well as the accounts with the general government, including those that correspond to balances with a maturity of more than one year. For the latter and for the purposes of classification, sub-groups 42 and 45 may be used or the reclassification of sub-groups may be carried out on their own accounts.
40. SUPPLIERS AND OTHER CREDITORS (*)
400. Suppliers (*).
401. Creditors for the provision of services (*).
402. Suppliers and creditors, commercial effects to be paid (*).
407. Advances to suppliers and creditors.
400. Suppliers (*).
Debts with suppliers of sports equipment and other goods defined in Group 3.
It will appear on the liability side of the balance sheet.
Your movement, generally, is as follows:
(a) It shall be paid for the "in conformity" receipt of the remittance from the suppliers, from the accounts of the sub-group 60.
b) Charged:
b1) By formalizing debt for accepted spin effects, with credit to account 402.
b2) By the total or partial cancellation of the entity's debts to the suppliers, with credit to sub-group 57 accounts.
b3) For the "rappels" that correspond to the entity, granted by the suppliers, with credit to the account 609.
b4) For discounts, whether or not included in the invoice, that you grant to the entity for the time being paid by your suppliers, with credit to account 765.
b5) For purchases returns made, with credit to account 608.
401. Creditors for the provision of services (*).
Debts to service providers.
It will appear on the liability side of the balance sheet.
Your movement is analogous to the one pointed out for account 400.
402. Suppliers and creditors, commercial effects to be paid (*).
Debts to suppliers and creditors, formalized in accepted spin effects.
It will appear on the liability side of the balance sheet.
Your move is as follows:
a) It will be paid when the entity accepts the effects, generally charged to the account 400 or 401.
(b) The payment of the effects shall be charged upon arrival, with credit to the accounts corresponding to the sub-group 57.
407. Advances to suppliers and creditors (*).
Deliveries to suppliers and creditors, usually in cash, as "on account" of future supplies.
It will appear in the balance sheet asset.
Your move is as follows:
(a) It will be charged for cash deliveries to suppliers and creditors, with credit to sub-group 57 accounts.
(b) It shall be paid for remittance of goods or other goods received from suppliers "in conformity", usually taken into account in the sub-group 60.
41. AFFILIATES AND OTHER CREDITOR SPORTS ENTITIES (*)
410. Regional federations (*).
411. Clubs and other sports associations (*).
412. International Sports Bodies (*).
413. Scholarships, prizes and grants to athletes (*).
414. Sports mutual societies (*).
Debts to affiliates and other sports entities for grants, prizes, fees and similar concepts.
The accounts of this subgroup shall be on the liabilities side of the balance sheet.
410. Regional federations (*).
Debts to entities with a regional scope for grants awarded by the Spanish Sports Federation. According to the purpose of these grants, the five-figure accounts will be used.
Your move is as follows:
(a) It shall be paid for the amount of the grant awarded, under account 651.
(b) It shall be charged for the total or partial cancellation of the debt, with credit to sub-group 57 accounts. In the case of grants in sports equipment, the account shall be debited from account 613.
411. Clubs and other sports associations (*).
Debts with clubs and other sports associations for grants awarded by the Spanish Sports Federation. According to the purpose of these grants, the five-figure accounts will be used.
Your move is as follows:
(a) It shall be paid for the amount of the grant awarded, under account 652.
(b) It will be charged, for the total or partial cancellation of the debt with credit to the accounts of subgroup 57. In the case of grants in sports equipment, the account shall be debited from account 613.
412. International Sports Bodies (*).
Debts to International Sports Agencies for membership fees, contribution to their support and for other obligations arising from the nature of their relations with such entities.
Your move is as follows:
(a) It shall be paid for the amount of the obligations incurred by those entities under account 629.
(b) It shall be charged for the total or partial cancellation of the debt with credit to the accounts of subgroup 57.
413. Scholarships, prizes and grants to athletes (*).
Debts with athletes for scholarships, prizes and grants awarded by the Spanish Sports Federation. The debts shall be broken down, taking into account the different concepts, in the accounts of five or more figures.
Your move is as follows:
(a) They shall be paid for the corresponding amount, from the accounts of subgroup 65.
b) It will be charged, with credit to subgroup 57 accounts.
414. Sports mutual societies (*).
Pending amounts of income in favor of the related sports Mutualities, among them the General Sports Mutuality.
Your move is as follows:
a) It will be paid:
to1) When these quantities are part of the licenses, with charge, generally to the accounts of subgroup 43.
to2) For the corresponding amount, from the 625 account.
(b) It will be charged, when payment is made, with credit to the accounts of subgroup 57.
43. AFFILIATES AND OTHER DEBTOR SPORTS ENTITIES (*)
430. Autonomic federations by licenses (*).
431. Clubs and other sports associations by licenses (*).
432. International Sports Bodies (*).
433. Federated by licenses (*).
434. Debtors for grants (*).
435. Affiliates and other sports entities of doubtful collection (*).
437. Advances of affiliates and other sports entities (*).
Credits with affiliates and other sports entities for licenses, received grants, services provided, and similar concepts.
430. Autonomic federations by licenses (*).
Credits with the regional federations for licenses dealt with by delegation of the Spanish Sports Federation.
It will appear in the balance sheet asset.
Your move is as follows:
a) It will be charged for the corresponding amount, with credit to account 701.
(b) It shall be credited to the accounts of subgroup 57.
431. Clubs and other sports associations by licenses (*).
Credits with entities linked to the Spanish Sports Federations by licenses granted with faculty or permission to perform a certain sports activity.
It will appear in the balance sheet asset.
Your move is as follows:
a) It will be charged for the corresponding amount, with credit to account 702.
(b) It shall be credited to the accounts of subgroup 57.
432. International Sports Bodies (*).
Credit with International Sports Organizations for services provided by the Spanish Sports Federation.
It will appear in the balance sheet asset.
Your move is as follows:
(a) You will be charged for the provision of services, with credit to the group 7 accounts that correspond.
(b) It shall be credited to the accounts of subgroup 57.
433. Federated by licenses (*).
Credits with natural persons linked to the Spanish Sports Federations, by licenses granted with faculty or permission to perform a certain sports activity. The appropriations shall be broken down, taking into account the sporting classification of the debtor, in the accounts of five or more figures.
It will appear in the balance sheet asset.
Your move is as follows:
a) It will be charged, for the corresponding amount with credit to account 701.
(b) It shall be credited to the accounts of subgroup 57.
434. Debtors for grants (*).
Credits to private individuals or legal entities granting grants to the federations.
It will appear in the balance sheet asset.
Your move is as follows:
(a) It shall be charged for the grant awarded, with credit to the accounts of subgroups 13 or 74.
(b) It shall be paid as the grant is received, from the accounts that correspond.
435. Affiliates and other sports entities of doubtful collection (*).
Balances of the accounts of sub-group 43, including those formalised for spin purposes, in which circumstances that reasonably allow their rating to be considered as doubtful to be recovered.
It will appear in the balance sheet asset.
Your move is as follows:
(a) It shall be charged for the amount of the balances of doubtful collection, with credit to account 430, 431 or 432.
b) It will be paid:
b1) For firm insolvencies, with count 650.
b2) For the total collection of the balances, from the accounts of subgroup 57.
b3 For partial collection, from a sub-group 57 accounts on the collected portion, and the account 650 for what will be uncollectible.
437. Advances of affiliates and other sports entities (*).
Deliveries of affiliates and other sports entities normally in cash, in terms of "on account" of future payments.
It will appear on the liability side of the balance sheet.
Your move is as follows:
(a) It shall be paid for the cash receipts, with the corresponding account of subgroup 57.
(b) It shall be debited by the income of the members, with credit, generally, to the accounts of the subgroup 70.
44. MISCELLANEOUS DEBTORS
440. Debtors (*).
441. Debtors, commercial effects to be charged.
445. Debtors of doubtful recovery.
447. Debtors ' advances (*).
This subgroup will open the accounts necessary to reflect transactions with related entities.
440. Debtors (*).
Credits with buyers of services and goods for sale that do not have the strict status of affiliates and other debtors of the activity not included in other accounts of this group.
It will appear in the balance sheet asset.
Your move is as follows:
a) It will be charged, for the provision of services, with credit to the accounts of the subgroup 70 or 75.
b) It will be paid:
b1 ) By formalization of credit in order of turn accepted by the debtor, with account 441.
b2) By the total or partial cancellation of the debts, generally taken into account in subgroup 57.
b3) By classification as indoubt debtors, charged to account 445.
b4) For the part that will definitely be uncollectible, with account of the account 650.
441. Debtors, commercial effects to be charged.
Credits with debtors, formalized for accepted spin effects.
It will appear in the balance sheet asset.
Your move is as follows:
a) The acceptance of the effects will be charged, with credit, generally, to the account 440.
b) It will be paid.
b1) For the collection of the effects at maturity, from accounts in subgroup 57.
b2) By its classification as doubtful collection, with count of 445.
b3) For the part that will definitely be uncollectible, with account of the account 650.
The financing obtained by the effects discount is a debt that should generally be collected in the relevant accounts of the subgroup 52. As a result, the account shall be paid on account 44101, under account 52008, at the end of the effects.
445. Debtors of doubtful recovery.
Debtors ' balances included in this subgroup, including those formalised for spin purposes, in which circumstances that reasonably allow their rating to be considered as doubtful to be recovered.
It will appear in the balance sheet asset.
Your move is analogous to the one pointed out for the 435 account.
447. Debtors ' advances (*).
Deliveries of debtors, usually in cash, as "on account" of future supplies.
It will appear on the liability side of the balance sheet.
Your movement is analogous to the one pointed out for account 437.
46. PERSONAL
460. Advances in remuneration.
465. Remuneration to be paid.
Balances with persons who provide their services to the entity and whose remuneration is accounted for in subgroup 64.
460. Advances in remuneration.
Remuneration to the staff of the entity.
Any other advances that have the consideration of loans to staff shall be included in account 544 or account 254, according to the maturity period.
It will appear in the balance sheet asset.
Your move is as follows:
(a) The deliveries referred to above shall be charged on the basis of sub-group 57 accounts.
(b) It shall be paid by offsetting advances with accrued remuneration, from accounts in subgroup 64.
465. Remuneration to be paid.
Entity Debits to staff by the concepts cited in the 640 and 641 accounts.
It will appear on the liability side of the balance sheet.
Your move is as follows:
(a) It shall be paid for accrued and unpaid remuneration, payable to accounts 640 and 641.
b) It will be charged when the remuneration is paid, with credit to the accounts of subgroup 57.
47. GENERAL GOVERNMENT
470.
hacienda y Administraciones Públicas, deudoras por diverse47000. Public Finance, debtor for VAT.
47003. Higher Sports Council, debtor for grants awarded (*).
47004. Autonomous Communities, debtor for grants awarded (*)
47005. Other Official Agencies, debtors for grants awarded (*).
47007. Public finances, debtor for collaboration in the delivery and distribution of subsidies (Article 81). 5, TRLGP) (*).
47009. Public Finance, debtor for tax refund.
471. Social Security Agencies, debtors.
472. Public Finance, VAT supported.
473. Public Finance, withholding and payments on account.
474. Advance benefit tax and loss compensation.
47400. Advance benefit tax.
47405. Credit for losses to compensate for the financial year ...
475. Finance and Public Administrations, which are tax-related.
47500. Hacienda Pública, creditor for VAT.
47501. Hacienda Pública, creditor for withholding taxes.
47502. Public Finance, creditor by corporation tax.
47503. Superior Sports Council, creditor for reimbursement of grants (*).
47504. Autonomous Communities, creditor reintegra of grants (*).
47505. Other official bodies, creditors for reimbursement of grants (*).
47507. Public Finance, creditor for grants received in the form of a contributing Public Entity (Article 81.5, TRLGP) (*).
476. Social Security Agencies, creditors.
477. Public finances, VAT passed on.
479. Deferred benefit tax.
470.
hacienda y Administraciones Públicas, deudoras por diverseGrants, compensations, reliefs, tax refunds, and, in general, how many perceptions are due for tax or promotion reasons made by the Public Administrations, excluding Social Security.
It will appear in the balance sheet asset.
The content and movement of the quoted five-figure accounts is as follows:
47000. Public Finance, debtor for VAT.
Excess, in each tax period, of the input VAT deductible on VAT.
(a) It shall be charged at the end of each settlement period, for the amount of the excess, with credit to account 472.
b) It will be paid:
b1) In case of compensation in subsequent settlement-settlement, with account 477.
b2) In cases of return by Public Finance, from a sub-group 57 accounts.
47003/47005 .... (*).
Appropriations with the Higher Council of Sports, Autonomous Communities and other official bodies for grant reasons.
(a) It will be charged when the grants are awarded, with credit, generally, to accounts 130, 172 or 740.
(b) It shall be paid to the collection, in charge, generally, to sub-group 57 accounts.
47007. Hacienda Pública, debtor for collaboration in the delivery and distribution of grants (art. 81.5 Text Recast of the General Budget Law).
Credits with the Public Finance for grants awarded in which the Federation acts as a Contributing Entity.
(a) It shall be charged for the deliveries made by the Federation to the final recipients of the grants, with a generally subscription to the accounts of subgroup 57.
(b) It shall be paid for the settlement of the grant received and justified, with regard to account 47507.
47009. Public Finance, debtor for tax refund.
Credits with the Public Finance for tax refund.
a) It will be loaded:
to1) By retentions and payments to be returned, with credit to account 473.
to2) Dealing with tax refunds that would have been accounted for in expense accounts, with credit to account 636. If they have been loaded into group 2 accounts, these accounts shall be the accounts paid for the amount of the refund.
(b) It shall be paid to the collection, with account of subgroup 57.
471. Social Security Agencies, debtors.
Credits in favor of the entity, of the various Social Security agencies, related to the social benefits that they perform.
It will appear in the balance sheet asset.
Your move is as follows:
(a) It will be charged for the benefits in charge of Social Security, with credit, generally, to the accounts of subgroup 57.
b) It will be paid when the credit is canceled.
472. Public Finance, VAT supported.
Value added tax due on the acquisition of goods and services and other transactions included in the legal text, which is deductible.
Your move is as follows:
a) It will be loaded:
to1) For the amount of the VAT deductible when the tax is due, with credit to the accounts of creditors or suppliers of groups 1, 4 or 5 or to the accounts of subgroup 57. In cases of change of affectation of goods, with credit to account 477.
to2) For positive differences resulting in the deductible VAT corresponding to transactions of goods or services of the circulating or investment goods when the regularisations provided for in the Rule of Pro rata, with credit to account 639.
b) It will be paid:
b1) For the amount of the deductible VAT that is offset in the declaration-settlement of the settlement period, with account of the account 477. If, after this seat has been lodged, the balance in account 472, the amount of the account shall be debited to the account 47000.
b2) For negative differences resulting in deductible VAT corresponding to transactions of goods or services of the circulating or investment goods when the regularisations provided for in the Rule of Pro rata, with account 634.
(c) The amount of the deductible VAT corresponding to the case of price changes after the date on which the accounts were made shall be charged or paid, with credit or charge to the accounts of groups 1, 2, 4 or 5. taxable transactions, or where they are not fully or partially in effect, or where the tax base is to be reduced by virtue of discounts and allowances granted after the tax accrual.
473. Public Finance, withholding and payments on account.
Amounts retained to the entity and payments made by the same to tax account.
Your move is as follows:
(a) The amount of the withholding or payment shall be charged, with credit, generally, to group 5 accounts and to sub-group 76 accounts.
b) It will be paid:
b1) For the amount of the supported holds and the income on account of the corporation tax, up to the amount of the period's liquid quota, with the account of 630.
b2) For the amount of the supported holds and income on account of the corporation tax to be returned to the entity, with account of the account 47009.
474. Advance benefit tax and loss compensation.
Excess of the tax on profits to be paid in respect of the tax on accrued benefits and the amount of the corresponding contributions to negative taxable bases pending compensation.
This account will include the full amount of benefit tax credits, not being eligible for compensation with deferred taxes, or even within the same financial year.
It will appear in the balance sheet asset.
The content and movement of the quoted five-figure accounts is as follows:
47400. Advance benefit tax.
Excess of tax on benefits payable in respect of tax on accrued benefits.
a) It will be loaded:
to1) For the advance tax of the exercise, with credit to account 630.
to2) By the increase in pretax, with credit to account 638.
b) It will be paid:
b1) By pretax reductions, with account 633.
b2) When the advance tax is charged, with the count 630.
47405. Credit for losses to compensate for the financial year ...
Amount of the reduction of the tax on profits to be paid in the future arising from the existence of negative taxable bases of such tax to be paid.
a) It will be loaded:
to1) By the tax credit derived from the negative tax base in the profit tax obtained in the year, with credit to the account 630.
to2) By increasing the tax credit, with credit to account 638.
b) It will be paid:
b1) By tax credit reductions, with account 633.
b2) When the negative taxable bases of previous exercises are offset, with the count of 630.
475. Finance and Public Administrations, which are tax-related.
Taxes in favor of Public Administrations, pending payment, whether the entity is a taxpayer or a substitute for the same or a retainer.
It will appear on the liability side of the balance sheet.
The content and movement of the quoted five-figure accounts is as follows:
47500. Public Finance creditor for VAT.
Excess, in each tax period, of VAT passed on deductible input VAT.
(a) It shall be paid at the end of each settlement period for the amount of the excess referred to in account 477.
(b) The amount of the excess shall be debited when payment is made, with subscription to sub-group 57 accounts.
47501. Hacienda Pública, creditor for withholding taxes.
Amount of tax deductions made to the Public Finance pending payment:
(a) The tax accrual shall be paid, where the entity is a substitute for the taxpayer or retainer, with the accounts of groups 4, 5 or 6.
b) It will be charged when your payment is made, with credit to sub-group 57 accounts.
47502. Public Finance, creditor by corporation tax.
Amount to be paid for corporation tax.
a) You will pay for the fee to be entered, usually charged to the account 630.
b) It will be charged when your payment is made, with credit to sub-group 57 accounts.
47503/47505. ............. (*).
Debts to the Higher Council of Sports, Autonomous Communities and other official agencies for grants to return:
(a) It shall be paid for the amount of the grant to be reintegrated, usually charged to account 172.
b) The refund will be charged, with credit to the accounts of subgroup 57.
47507. Hacienda Pública, creditor for grants received as a contributing public entity (Article 81.5 TRLGP) (*).
Debts to the Public Finance on the basis of grants received for the delivery and distribution of public funds to beneficiaries:
a) It will be loaded:
to1) By the settlement that makes the grant received and justified, with credit to account 47007.
to2) For the drawback, if any, to the Public Finance, with credit to the accounts of subgroup 57.
b) Shall be paid to the receipt of the grant awarded in charge, generally, to the accounts of subgroup 57.
476. Creditors ' Social Security Agencies.
Debts outstanding with Social Security agencies as a result of the benefits they perform.
It will appear on the liability side of the balance sheet.
Your move is as follows:
a) It will be paid:
to1) By the quotas that correspond to the entity, with account 642.
to2) By quota holds that correspond to the entity's staff, with the count of 465 or 640.
b) It will be charged when the debt is cancelled, with credit to sub-group 57 accounts.
477. Public finances, VAT passed on.
Value added tax due on the delivery of goods or the provision of services and other transactions included in the legal text.
Your move is as follows:
(a) It shall be paid, for the amount of VAT passed on when the tax is due, from the accounts of debtors or clients of groups 2, 4 or 5 or to the accounts of subgroup 57. In the case of a change in the affectation of goods, the account of the account 472 and the account of the asset in question.
(b) The amount of the deductible input VAT shall be charged to the statement-settlement of the settlement period, with credit to account 472. If, after this seat has been lodged, balance in account 477, the amount of the account shall be paid to the account 47500.
(c) It shall be paid or debited, charged or credited to groups 2, 4 or 5, for the amount of the VAT passed on in the case of price changes after the date on which the VAT was paid. taxable transactions or when they are not fully or partially in effect or where the tax base is to be reduced by virtue of discounts and allowances granted after the tax accrual.
479. Deferred benefit tax.
Excess of tax on benefits payable in respect of the tax on benefits payable.
This account will include the full amount of deferred taxes, not being eligible for compensation with the benefits tax credits:
It will appear on the liability side of the balance sheet.
Your move is as follows:
a) It will be paid:
to1) For the deferred tax of the exercise, with count 630.
to2) By the deferred tax increase to be paid, from account 633.
b) Charged:
b1) When the tax imputation is performed, with credit to account 630.
b2) By decreasing deferred taxes, with credit to account 638.
48. ADJUSTMENTS TO BE MADE
480. Anticipated expenses.
485. Anticipated revenue.
480. Anticipated expenses.
Expenses accounted for in the exercise that is closed and corresponding to the next.
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.
Revenue accounted for in the year that is closed corresponding to the next.
It will appear on the liability side of the balance sheet.
Your move is as follows:
(a) Be paid at the end of the financial year by the accounts of Group 7 that have recorded the income for the subsequent year.
(b) It shall be charged at the beginning of the following year with credit to group 7 accounts.
49. PROVISIONS OF THE ACTIVITY (*)
490. Provision for insolvencies.
Coverage of latent situations of affiliate insolvency and other debtors included in subgroups 43 and 44.
490. Provision for insolvencies (*).
Provisions for bad credit, affiliate and other debtors of the activity developed by the Federation.
The balance sheet asset shall be shown by offsetting the corresponding accounts of subgroups 43 and 44.
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 failures in the balance of members and debtors:
(a) At the end of the financial year, the estimate shall be paid out of account 694.
(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 payment of account 794.
2. Where the institution encrypts the amount of the provision by an individualized system for tracking affiliate and debtor balances:
(a) For the financial year, the amount of the risks to be estimated shall be paid out of account 694.
(b) It shall be debited as from the loss of the balances of the members and debtors for which the individual provision was made or when the risk is removed, by the amount of the risk, with credit to the account 794.
Group 5. Financial Accounts
Debts and claims for transactions other than business with a maturity of not more than one year and available liquid assets.
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. Interest on borrowings and other similar issues.
509. Amortised marketable securities.
Non-financial instruments used in marketable securities, the maturity of which is due to occur within a period of not more than one year.
The accounts of this subgroup will be on the balance sheet liabilities, forming part of short-term creditors.
The share of long-term debt that has a short maturity must be included in the balance sheet liability in the pool: Short-term creditors; for this purpose, the amount representing the debts will be transferred to this sub-group. in the long term with short maturity of the relevant accounts of subgroup 15.
500. Short-term bonds and bonds.
Non-convertible bonds and bonds in shares whose maturity is to occur within a period of not more than one year.
Your move is as follows:
(a) It shall be paid where the securities are issued in the short term for the amount to be repaid of the securities placed, generally held, to the accounts of subgroup 57 and, where applicable, account 661.
(b) The amount to be repaid of the securities shall be debited from the amount to be repaid, with credit to the account 509.
505. Debts represented in other marketable securities in the short term.
Other financial liabilities whose maturity is to occur within a period of not more than one year, represented in marketable securities, offered for public savings, other than previous ones.
Your move is analogous to the one pointed out for the 500 account.
506. Interest on borrowings and other similar issues.
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, including the non-overdue, with account 661.
b) Charged:
b1) By withholding tax, where applicable, with credit to account 475.
b2) To payment, with credit to subgroup 57 accounts.
509. Amortised marketable securities.
Debts for amortized marketable securities.
Your move is as follows:
a) It shall be paid for the redemption value of the amortised securities, from accounts of this subgroup or of the subgroup 15.
(b) The redemption value of the amortized securities shall be debited, with credit to sub-group 57 accounts.
51. SHORT-TERM DEBTS WITH RELATED ENTITIES (*)
510. Short term debts with clubs and other sports associations (*).
511. Short-term debts with regional sports federations (*).
512. Short-term debts to other related entities (*).
514. Short term fixed assets, clubs and other sports associations (*).
515. Short-term, fixed-term fixed assets, regional sports federations (*).
516. Short-term fixed assets suppliers, other related entities (*).
517. Short term interest on debts to clubs and other sports associations (*).
518. Short-term interest in debt with regional sports federations (*).
519. Short term interest on debts to other related entities (*).
Debts whose maturity is to occur within a period of not more than one year, contracted with related entities including those which by their nature should be included in the 50 or 52 sub-group and the bonds and deposits received short term of subgroup 56.
The accounts of this subgroup will be on the balance sheet liabilities, forming part of short-term creditors.
The share of long-term debt that has a short maturity must be included in the balance sheet liability in the pool: Short-term creditors; for this purpose, the amount representing the debts will be transferred to this sub-group. in the long term with short maturity of the relevant accounts of the subgroup 16.
510. Short term debts with clubs and other sports associations (*).
Contracted with clubs and other sports associations for loans received and other debits not included in other accounts of this subgroup, with maturity not exceeding one year.
Your move is as follows:
(a) To be paid, to the formalization of the debt or loan, by the redemption value, from account of the subgroup 57.
(b) It shall be charged for the full or partial refund on maturity, with subscription to sub-group 57 accounts.
The amount of the values for the subgroup 50 shall be included, with due development in the accounts of five or more figures, when the holder of the sub-group is clubs and other sports associations.
511. Short-term debts with regional sports federations (*).
Contracted with regional sports federations by loans received and other debits not included in other accounts of this subgroup, with maturity not exceeding one year.
Your move is analogous to the one pointed out for the 510 account.
The amount of the values corresponding to the subgroup 50 shall be included, with due development in the accounts of five or more figures, when the holder of the sub-group is a sports federation of a regional authority.
512. Short-term debts to other related entities (*).
Contracted with other entities linked by loans received and other debits not included in other accounts of this subgroup, with maturity not exceeding one year.
Your move is analogous to the one pointed out for the 510 account.
The amount of the securities corresponding to the sub-group 50 shall be included, with due development in the accounts of five or more figures, when the holder of the sub-group is another related entity.
514. Short term fixed assets, clubs and other sports associations (*).
Debts to clubs and other sports associations as suppliers of goods defined in Group 2, including those formalised for spin purposes, with a maturity of not more than one year.
Your move is as follows:
(a) It shall be paid for the receipt in accordance with the goods supplied, from group 2 accounts.
(b) It shall be charged for the cancellation, in whole or in part, of the debts, with credit to sub-group 57 accounts.
515. Short-term, fixed-term fixed assets, regional sports federations (*).
Debts to sports federations of a regional level as suppliers of goods defined in Group 2, including those which are formalised for spin purposes, with a maturity of not more than one year.
Your movement is analogous to that pointed out for account 514.
516. Short-term fixed assets suppliers, other related entities (*).
Debts to other related entities as suppliers of goods defined in Group 2, including those formalised for spin purposes, with a maturity of not more than one year.
Your movement is analogous to that pointed out for account 514.
517. Short term interest on debts to clubs and other sports associations (*).
Interest payable, with short-term maturity, of debts to clubs and other sports associations.
Your move is as follows:
(a) It shall be paid for the amount of interest accrued during the financial year, including non-expired interest, from accounts 662 and 663.
b) Charged:
b1) By withholding tax, where applicable, with credit to account 475.
b2) To payment, with credit to subgroup 57 accounts.
518. Short-term interest in debt with regional sports federations (*).
Interest to pay, with short-term maturity, of debts with sports federations of regional scope.
Your movement is analogous to that pointed out for account 517.
519. Short term interest on debts to other related entities (*).
Interest payable, with short-term maturity, of debts to other related entities.
Your movement is analogous to that pointed out for account 517.
52. SHORT-TERM DEBTS FOR LOANS RECEIVED AND OTHER CONCEPTS
520. Short-term debt with credit institutions.
52000. Short-term loans from credit institutions.
52001. Short-term debts by willing credit.
52008. Debts for discounted purposes.
521. Short-term debts.
523. Short-term fixed assets suppliers.
524. Effects to be paid in the short term.
526. Short-term interest on debt with credit institutions.
527. Short-term interest on debts.
Short-term foreign financing not instrumented in marketable securities or contracted with related entities.
The accounts of this subgroup will be on the balance sheet liabilities, forming part of short-term creditors.
The share of long-term debt that has a short maturity must be included in the balance sheet liability in the pool: Short-term creditors; for this purpose, the amount representing the debts will be transferred to this sub-group. in the long term with short maturity of the relevant accounts of subgroup 17.
520. Short-term debt with credit institutions.
Contracted with credit institutions for loans received and other debits, with maturity not exceeding one year.
The content and movement of the quoted four-figure accounts is as follows:
52000. Short-term loans from credit institutions.
Amount that corresponds to this concept according to the contract stipulations:
(a) The loan formalisation shall be paid for the amount of the loan from sub-group 57 accounts.
(b) It will be charged for the full or partial refund with subscription to the accounts of subgroup 57.
52001. Short-term debts by willing credit.
Debts by amounts arranged in credit policy:
(a) It shall be paid for the amounts arranged, usually charged to the accounts of subgroup 57.
(b) It shall be charged for the cancellation, in whole or in part, of the debt, with credit to sub-group 57 accounts.
52008. Debts for discounted purposes.
Short-term debts with credit institutions as a result of the effects discount:
(a) It shall be paid when the effects are deducted, for the amount collected, generally payable to the accounts of subgroup 57 and, for the interest and expenses incurred, generally taken into account 664.
b) Charged:
b1) Due to the expiration of the treated effects, with credit, generally, to account 441.
b2) For the amount of unserved effects to maturity, with credit to subgroup 57 accounts.
521. Short-term debts.
Contracted with third parties for loans received and other debits not included in other accounts of this subgroup, with maturity not exceeding one year.
Your move is as follows:
(a) The loan formalisation shall be paid for the amount of the loan from sub-group 57 accounts.
(b) It will be charged for the full or partial refund with subscription to the accounts of subgroup 57.
523. Short-term fixed assets suppliers.
Debts to suppliers of goods defined in Group 2, with a maturity of not more than one year.
Your move is as follows:
(a) It shall be paid for the receipt in accordance with the goods supplied, from group 2 accounts.
b) Charged:
b1) By the instrumentation of the debts in effect to be paid, with credit to account 524.
b2) By the cancellation, total or partial, of the debts, with credit to subgroup 57 accounts.
524. Effects to be paid in the short term.
Debts incurred by loans received and other debits with maturity of not more than one year, instrumented by spin effects, including those that originate from supplies of fixed assets.
Your move is as follows:
a) It will be paid when the entity accepts the effects, usually with charge, to accounts of this subgroup.
(b) It shall be charged for the payment of the effects upon maturity, with credit to sub-group 57 accounts.
526. Short-term interest on debt with credit institutions.
Interest payable, with short-term maturity, of debts to credit institutions.
Your move is as follows:
(a) It shall be paid for the amount of interest accrued during the financial year, including non-expired interest, from accounts 662 and 663.
b) It will be charged when payment occurs, with credit to sub-group 57 accounts.
527. Short-term interest on debts.
Interest payable, with short-term maturity, of debts, excluding those that are to be recorded in account 526.
Your move is as follows:
(a) It shall be paid for the amount of interest accrued during the financial year, including non-expired interest, from accounts 662 and 663.
b) Charged:
b1) By withholding tax, where applicable, with credit to account 475.
b2) To payment, with credit to subgroup 57 accounts.
53. SHORT-TERM FINANCIAL INVESTMENTS IN RELATED ENTITIES (*)
530. Short-term equity holdings of related entities (*).
533. Short term credits to clubs and other sports associations (*).
534. Short-term credits to sports federations at regional level (*).
535. Short-term loans to other related entities (*).
536. Short term interest of credit to clubs and other sports associations (*).
537. Short-term interest of credits to regional sports federations (*).
538. Short term interest on loans to other related entities (*).
539. Outstanding disbursements on short-term equity holdings of related entities (*).
Temporary financial investments in related entities, whatever their form of instrumentation, including accrued interest, with maturity not exceeding one year, as well as fixed income securities if any, creating for this purpose the corresponding account. In this sub-group, the short-term deposits and deposits set up in these entities shall also be included.
The share of long-term investments that have a short maturity must be included in the balance sheet asset in the pool: temporary financial investments; for this purpose, the amount that will be transferred to this sub-group will be transferred to the represents the permanent investment with short-term maturity of the corresponding accounts of the subgroup 24.
530. Short-term equity holdings of related entities (*).
Short-term investments in capital rights for related entities.
It will appear in the balance sheet asset.
Your move is as follows:
(a) The subscription or purchase will be charged, with credit, generally, to the accounts of subgroup 57 and, if applicable, to account 539.
(b) It shall be paid for the enajenations and in general for the fall in inventory, with charge, generally, to the accounts of subgroup 57, if there are outstanding disbursements to account 539 and, in case of losses, to the account 666.
533. Short term credits to clubs and other sports associations (*).
Short-term investments in loans and other non-activity loans, including credit for fixed assets, whether or not they are formalised by means of spin, granted to clubs and others sports associations with a maturity of not more than one year.
It will appear in the balance sheet asset.
Your move is as follows:
(a) The credit formalisation shall be charged, for the amount of the credit, with credit to sub-group 57 accounts.
(b) It shall be paid for the full or partial or low inventory, generally held at the accounts of subgroup 57 and in case of losses to account 667.
534. Short-term credits to sports federations at regional level (*).
Short-term investments in loans and other non-activity loans, including credit for the assets of the fixed assets, whether or not they are formalised by means of rotation, granted to sports federations of an autonomous area, with a maturity of not more than one year.
It will appear in the balance sheet asset.
Your movement is analogous to the one pointed out for account 533.
535. Short-term loans to other related entities (*).
Short-term investments in loans and other non-activity loans, including credit for the provision of fixed assets, whether or not they are formalised by means of rotation, granted to other related entities with a maturity of not more than one year.
It will appear in the balance sheet asset.
Your movement is analogous to the one pointed out for account 533.
536. Short term interest of credit to clubs and other sports associations (*).
Interest receivable, with maturity not exceeding one year, of credits to clubs and other sports associations.
It will appear in the balance sheet asset.
Your move is as follows:
(a) It shall be charged for accrued interest, both implied and explicit, whose maturity is not more than one year, with credit to account 763.
b) It will be paid:
b1) For the amount of interest charged, from the accounts of subgroup 57.
b2) To write down or write down the credits, generally held to account of subgroup 57 and in case of losses to account 667.
537. Short-term interest of credits to regional sports federations (*).
Interest receivable, with a maturity of not more than one year, to regional sports federations.
It will appear in the balance sheet asset.
Your movement is analogous to that pointed out for account 536.
538. Short term interest on loans to other related entities (*).
Interest receivable, with maturity not exceeding one year, of credits to other related entities.
It will appear in the balance sheet asset.
Your movement is analogous to that pointed out for account 536.
539. Outstanding disbursements on short-term equity holdings of related entities (*).
Outstanding, non-required disbursements on shares in related entities, when they have the consideration of temporary financial investments.
It will appear on the balance sheet asset, minoring the balance of account 530.
Your move is as follows:
(a) The acquisition of the units shall be paid, for the amount outstanding, from the account of 530.
(b) It shall be charged for the disbursements that are required, with credit to account 556, or account 530 for outstanding balances, when not fully disbursed units are in place.
54. OTHER TEMPORARY FINANCIAL INVESTMENTS
540. Temporary financial investments in capital (*).
541. Short-term fixed income securities (*).
542. Short term credits (*).
543. Short-term credit 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 not related to related entities, whatever their form of instrumentation, including accrued interest, with maturity not exceeding one year.
The share of long-term investments that have a short maturity must be included in the balance sheet asset in the pool: temporary financial investments; for this purpose, the amount that will be transferred to this sub-group will be transferred to the represents the permanent investment with short-term maturity of the relevant accounts of the subgroup 25.
540. Temporary financial investments in capital (*).
Short-term investments in capital rights-shares with or without listing on an organised secondary market or other securities-of companies that do not have the consideration of related entities.
It will appear in the balance sheet asset.
Your move is as follows:
(a) The subscription or purchase will be charged, with credit to the accounts of subgroup 57 and, if applicable, account 549.
(b) It shall be paid for the enajenations and in general for the fall in inventory, with charge, generally, to the accounts of subgroup 57, if there are outstanding disbursements to account 549 and in case of losses to the account 666.
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.
When securities entered into or acquired have been issued by related entities, the investment will be reflected in subgroup 53.
It will appear in the balance sheet asset.
Your move is as follows:
(a) The subscription or purchase will be charged, for the purchase price, excluding the interest run and not due, with credit, generally, to the accounts of subgroup 57.
b) It shall be paid for the disposal, amortisation or low inventory of the securities, with charge, generally, to the accounts of the subgroup 57 and in case of losses to the account 666.
542. Short term credits (*).
Loans and other non-commercial loans granted to third parties including those formalised by way of rotation, with a maturity of not more than one year.
When the credits have been agreed with related entities, the investment shall be reflected in account 533, 534 or 535, as appropriate.
This account shall also include capital grants, reintegrable or not, granted to the institution, to be charged in the short term, excluding those that are to be recorded in sub-group 47 accounts.
It will appear in the balance sheet asset.
Your move is as follows:
(a) The credit formalisation shall be charged for the amount of the credit, with credit to sub-group 57 accounts.
(b) It shall be paid for the full or partial or low inventory, generally held at the accounts of subgroup 57 and in case of losses to account 667.
543. Short-term loans for the disposal of fixed assets
Credits to third parties, other than related entities, the maturity of which is not more than one year, with origin in the disposal of fixed assets.
When the credit for the disposal of fixed assets has been agreed with related entities, the investment shall be reflected in account 533, 534 or 535, as appropriate.
It will appear in the balance sheet asset.
Your move is as follows:
(a) The amount of such claims shall be charged, with credit to group 2 accounts.
(b) It shall be paid for the full or partial or low inventory, generally held at the accounts of subgroup 57 and in case of losses to account 667.
544. Short-term credit to staff.
Credits granted to staff of the entity whose maturity is not more than one year.
It will appear in the balance sheet asset.
Your movement is analogous to the one pointed out for account 542.
545. Dividend receivable.
Dividend credits, whether final or "on account", receivable.
It will appear in the balance sheet asset.
Your move is as follows:
a) It will be charged for the amount due, with credit to the account 760.
(b) It shall be paid for the amount charged, usually charged to the accounts of subgroup 57 and for the retention supported on account 473.
546. Short-term interest on fixed income securities.
Interest receivable, with maturity not exceeding one year, of fixed income securities.
It will appear in the balance sheet asset.
Your move is as follows:
a) It will be loaded:
to1) To the subscription or purchase of the securities, for the amount of the explicit and non-expired interest whose maturity is not greater than one year, with credit, generally, to the accounts of subgroup 57.
to2) For accrued interest, both implied and explicit, whose maturity is not greater than one year, with credit to account 761.
b) It will be paid:
b1) For the amount of interest charged, from the accounts of subgroup 57.
b2) To the disposal, amortization or low inventory of the securities, with charge, generally, to the accounts of the subgroup 57 and in case of losses to the account 666.
547. Short term interest on loans.
Interest receivable, with maturity not exceeding one year, of claims.
It will appear in the balance sheet asset.
Your move is as follows:
(a) It shall be charged for the amount of accrued interest, the maturity of which is not more than one year, with credit to the accounts 762 and 763.
(b) It shall be paid to the interest collection, in charge, generally, to the accounts of subgroup 57 and in case of losses to account 667.
548. Short term impositions (*).
Favorable balances in banks and credit institutions formalized by means of "term account" or similar, with maturity not exceeding one year and in accordance with the conditions governing the financial system. Interest receivable, with a maturity of not more than one year, shall also be included with due development in four-digit accounts.
It will appear in the balance sheet asset.
Your move is as follows:
a) It will be charged to formalization, for the amount delivered.
b) You will be paid to recover or transfer funds.
549. Outstanding disbursements on short-term shares (*).
Outstanding, non-required disbursements on shares of companies that do not have the consideration of related entities, in the case of temporary financial investments.
It will appear on the balance sheet asset, minoring the balance of account 540.
Your move is as follows:
(a) The acquisition or subscription of the shares shall be paid, for the amount outstanding, payable to account 540.
(b) It shall be charged for the disbursements that are required, with credit to account 556 or account 540 for outstanding balances, when non-fully disbursed shares are held.
55. OTHER NON-BANK ACCOUNTS
550. With regional federations
551. With managers (*).
552. With clubs and other sports associations
553. With federated (*).
554. Expense advances to be justified.
555. Items pending application.
556. Required disbursements on shares.
550/551/552/553. Current accounts with ...
Current cash accounts with regional federations of the same sports specialty, directors, clubs and other sports associations, federated and any other natural or legal person other than a bank, banker or credit institution, or debtor or supplier of the federation.
The sum of the debtor balances shall be included in the balance sheet asset, and the sum of the creditor balances on the liability.
Your move is as follows:
They will be charged for remittances or deliveries made and will be paid for receipts, with credit and charge, respectively, to the accounts of subgroup 57.
554. Expense advances to justify (*).
Quantities delivered to the federative delegates of a sports activity for the supply of expenses arising from the same activity and subsequent justification.
Figure in the balance sheet asset.
Your move is as follows:
a) The delivery with credit to sub-group 57 accounts will be charged.
(b) The delivery from group 6 accounts that correspond, and in the case of excess, to sub-group 57 accounts shall be paid upon justification.
555. Items pending application.
Remittances from funds received whose cause is not, in principle, identifiable and provided that they do not correspond to operations which by their nature should be included in other sub-groups. Such remittances will remain registered in this account the time strictly necessary to clarify their cause.
It will appear on the liability side of the balance sheet.
Your move is as follows:
(a) It shall be paid for the charges that are incurred, from the accounts of subgroup 57.
b) It will be charged when the application is made, with credit to the account to which it actually corresponds.
556. Required disbursements on shares.
Required and outstanding disbursements for financial investments in equity participations.
It will appear on the liability side of the balance sheet.
Your move is as follows:
(a) It shall be paid when the disbursement is required, from the accounts of the subgroups 24, 25, 53 or 54.
(b) It shall be charged for the disbursements that are made, with credit to sub-group 57 accounts.
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. Securities incorporated in the short term.
566. Deposits made up in the short term.
The part of the bonds and deposits, received or constituted, in the long term that has a short maturity must appear on the liabilities or assets of the balance sheet in the pool: Circulating Liabilities or Circulating Assets, respectively; These effects shall be transferred to this sub-group for the amount representing long-term bonds and deposits with short maturity of the relevant accounts of subgroups 18 and 26.
560. Bonds received in the short term.
Cash received as a guarantee of compliance with an obligation, not longer than one year.
It will appear on the liability side of the balance sheet.
Your move is as follows:
(a) Be paid to the constitution, for the cash received, from accounts of subgroup 57.
b) Charged:
b1) To cancel, with credit to subgroup 57 accounts.
b2) For non-compliance with the established obligation to determine losses on the bond, with credit to 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) Be paid to the constitution, for the cash received, from accounts of subgroup 57.
b) The cancellation will be debited, with subscription to sub-group 57 accounts.
565. Securities incorporated in the short term.
Cash delivered as a guarantee of compliance with an obligation, not longer than one year.
It will appear in the balance sheet asset.
Your move is as follows:
(a) The constitution shall be charged for the cash delivered by crediting to the accounts of subgroup 57.
b) It will be paid:
b1) To the cancellation, from the accounts of the 57 subgroup.
b2) For non-compliance with the established obligation to determine losses on the bond, with account of the 678 account.
566. Deposits made up 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) The constitution shall be charged for the cash delivered by crediting to the accounts of subgroup 57.
b) You will pay to the cancellation, from the accounts of subgroup 57.
57. TREASURY
570. Box, pesetas.
571. Box, foreign currency.
572. Banks and credit institutions c/c view, pesetas.
573. Banks and credit institutions c/c view, foreign currency.
574. Banks and credit institutions, savings accounts, pesetas.
575. Banks and credit institutions, savings accounts, foreign currency.
570/571. Box, ...
Liquid-in-box media disposal.
They will be in the balance sheet asset.
Your move is as follows:
They will be charged at the entrance of the liquid media and will be paid on their way out, with credit and charge to the accounts to be served as a counterpart, depending on the nature of the operation that causes the collection or payment.
572/573/574/575. Banks and credit institutions ...
Balances in favor of the entity, in current accounts and savings of immediate availability in banks and credit institutions, understanding of such savings banks, rural boxes and credit unions for the balances located in Spain and similar entities in the case of balances located abroad.
The balances in the banks and institutions referred to when they are not immediately available shall be excluded from accounting in this subgroup. Balances of immediate disposition shall also be excluded if they are not held by banks or institutions concerned.
They will be in the balance sheet asset.
Your move is as follows:
(a) They shall be charged for cash deliveries and transfers, with credit to the account to be served as a counterpart, depending on the nature of the transaction causing the recovery.
(b) They shall be paid for the provision, in whole or in part, of the balance, with the account to be served as a counterpart, depending on the nature of the transaction causing the payment.
58. ADJUSTMENTS TO BE MADE
580. Interest paid in advance.
585. Interest charged in advance.
580. Interest paid in advance.
Interest paid by the entity corresponding to subsequent years.
It will appear in the balance sheet asset.
Your move is as follows:
(a) It shall be charged at the end of the financial year with credit to the accounts of the sub-group 66 that have recorded the interest accounted for.
(b) It shall be paid at the beginning of the following financial year from the accounts of subgroup 66.
585. Interest charged in advance.
Interest charged by the entity corresponding to subsequent years.
It will appear on the liability side of the balance sheet.
Your move is as follows:
(a) Be paid at the end of the financial year in charge of the accounts of sub-group 76 that have recorded the interest accounted for.
(b) The following year shall be charged with credit to the accounts of subgroup 76.
59. FINANCIAL PROVISIONS
593. Provision for depreciation of short-term equity holdings of related entities (*).
594. Provision for short-term credit insolvencies to clubs and other sports associations (*).
595. Provision for short-term credit insolvencies to regional sports federations (*).
596. Provision for short-term credit insolvencies to other related entities (*).
597. Provision for depreciation of marketable securities in the short term (*).
598. Provision for short-term credit insolvencies.
Accounting expression of value corrections motivated by reversible losses produced in the outstanding credits and values in Group 5.
The accounts of this subgroup shall be included in the balance sheet asset by minoring the investments or credits that correspond.
593. Provision for depreciation of short-term equity holdings of related entities (*).
Amount of valuation corrections for reversible losses on short-term holdings issued by related entities. 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.
Your move is as follows:
a) It shall be paid for the amount of the estimated loss, charged to account 698.
b) Charged:
b1) When the causes that determined the provision to the provision disappear, with credit to account 798.
b2) When the units are put in or out of inventory for any other reason, with credit to the accounts of subgroup 53.
594. Provision for the insolvency of short-term credit to clubs and other sports associations (*).
Amount of valuation corrections for reversible losses estimated in short-term loans granted to clubs and other sports associations. 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.
Your move is as follows:
a) It shall be paid for the estimated loss amount, charged to account 699.
b) Charged:
b1) When the causes that determined the provision to the provision disappear, with credit to account 799.
b2) By the credit portion that is nonperforming, with credit to subgroup 53 accounts.
595. Provision for short-term credit insolvencies to regional sports federations (*).
Amount of the valuation corrections for reversible losses in short-term credits, granted to regional sports federations. 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.
Your movement is analogous to the one pointed out for account 594.
596. Provision for short-term credit insolvencies to other related entities (*).
Amount of valuation corrections for reversible losses estimated in short-term loans granted to other related entities. 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.
Your movement is analogous to the one pointed out for account 594.
597. Provision for depreciation of marketable securities in the short term.
Amount of the valuation corrections for reversible losses in the portfolio of short-term securities issued by companies that do not have the consideration of related entities. 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 movement is analogous to the one pointed out for account 593.
598. Provision for short-term credit insolvencies.
Amount of the valuation corrections for reversible losses in sub-group 54 credits. 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.
Your movement is analogous to the one pointed out for account 594.
Group 6. Purchasing and Expenses
Comprises purchases and expenses necessary for the performance of sports activities, including purchases of services and consumable materials, variation of acquired stock and extraordinary losses of the exercise.
All accounts in Group 6 are generally paid at the end of the financial year, with account for 129 accounts; for this reason, the movements of the successive accounts of the group will only be referred to the post. The exceptions shall include the reasons for the payment and the counterpart accounts.
60. BUY
600. Purchases of sports equipment (*).
601. Purchases of goods for sale (*).
602. Purchases of other supplies.
608. Purchase returns and similar operations.
609. "Rappels" for purchases.
600/601/602. Shopping for ... (*).
Sourcing the entity of goods included in subgroups 30, 31, and 32.
These accounts will be charged for the amount of purchases, the receipt of the remittances from the suppliers or their entry on the way if the goods and goods are transported on behalf of the entity, with credit to the accounts of the subgroup 40 or 57.
608. Purchase returns and similar operations.
Remittances returned to suppliers, usually for non-compliance with the order conditions. This account shall also account for discounts and similar discounts arising from the same cause, which are after receipt of the invoice.
Your move is as follows:
(a) It shall be paid for the amount of the purchases that are returned and, where applicable, for the discounts and the like obtained, from the accounts of the subgroup 40 or 57.
b) You will be charged, for the balance at the end of the financial year, with credit to account 129.
609. "Rappels" for purchases.
Discounts and similar ones that are based on having reached a certain order volume.
Your move is as follows:
(a) It shall be paid for the "rappels" corresponding to the entity, granted by the suppliers, from the accounts of the subgroup 40 or 57.
(b) The balance shall be charged at the end of the financial year, with credit to account 129.
61. STOCK VARIATION
610. Stock variation of sports equipment (*).
611. Change in stocks of goods for sale (*).
612. Change in stocks of other supplies.
613. Reduction of stocks by grants (*).
610/611/612. 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 (sporting material, articles susceptible to economic activity 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.
613. Reduction of stocks by grants (*).
Account intended to record the decrease in stocks produced as a result of grants awarded in sports material to related entities.
Your move is as follows:
(a) It shall be paid for the amount of the sports material covered by the grant, from the accounts of grants in sport material of the subgroup 65.
b) To be charged, at the end of the financial year, with credit to account 129.
62. EXTERNAL SERVICES
620. Expenditure on research and development of the financial year.
621. Leases and royalties.
622. Repairs and preservation.
623. Services of independent professionals.
624. Transport.
625. Insurance premiums.
626. Banking and similar services.
627. Advertising, propaganda and public relations.
628. Supplies.
629. Other services.
Services of a different nature acquired by the institution, not included in the sub-group 60 or which are not part of the purchase price of the fixed asset or of the temporary financial investments.
Charges in accounts 620/629 will normally be charged to account 410, to account of subgroup 57, to provisions of subgroup 14 or, if applicable, to account 475.
620. Expenditure on research and development of the financial year.
Research and development expenses for services entrusted to other entities or companies.
621. Leases and royalties.
Leases.
Accruals for the rental of movable and immovable property in use or at the disposal of the entity.
Canyons.
Fixed or variable amounts that are satisfied by the right to use or the granting of use of the various manifestations of industrial property.
622. Repairs and preservation.
The sustainment of the goods in group 2.
623. Services of independent professionals (*).
Amount that professionals are satisfied with the services provided to the entity, including the provision of services of a permanent nature. In addition to those indicated in the development accounts, it includes 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 appropriate to include them in the purchase price of the fixed asset or the stock.
625. Insurance premiums.
Amounts satisfied in insurance premiums, except those relating to the staff of the entity.
626. Banking and similar services.
Amounts satisfied in terms of banking services and the like, which do not have the consideration of financial expenses.
627. Advertising, propaganda and public relations.
Amount of expenses satisfied by the concepts indicated in the corresponding sub-account denominations.
628. Supplies.
Water, gas, electricity and any other supplies that do not have the quality of storage.
629. Other services.
Those not included in the accounts above.
In this account, with the corresponding detail in sub-accounts, the travel expenses of the entity's staff, including transportation expenses, and office expenses not included in other accounts, shall be accounted for.
63. TRIBUTES
630. Profit tax.
631. Other tributes.
633. Negative adjustments to taxation on profits.
634. Negative adjustments in indirect taxation:
63401. Negative adjustments in circulating VAT.
63402. Negative adjustments in investment VAT.
636. Tax refund.
638. Positive adjustments in taxation on profits.
639. Positive adjustments in indirect taxation:
63901. Positive adjustments in circulating VAT.
63902. Positive adjustments in investment VAT.
630. Profit tax.
Income tax amount accrued in the year.
Your move is as follows:
a) It will be loaded:
to1) For the fee to enter, credit to account 47502.
to2) For the supported holds and income on account of the tax made, up to the amount of the period's liquid quota, with credit to account 473.
to3) For deferred tax on exercise, with credit to account 479.
to4) By applying pre-tax on previous exercises, with credit to the 47400 account.
to5) By applying the tax credit as a result of the compensation in the exercise of negative taxable bases of previous years, with credit to the account 47405.
b) It will be paid:
b1) By the advance tax in the exercise, with the count of 47400.
b2) By the tax credit generated in the financial year as a result of the existence of a negative tax base to compensate, with account of the account 47405.
b3) By applying deferred taxes in previous years, with account 479.
c) It will be paid or charged, charged or credited to account 129.
631. Other tributes.
Amount of the taxes on which the entity is a contributor and do not have a specific seat in other accounts of this subgroup or in account 477.
Also excepted are the taxes that must be charged in other accounts according to the definitions of the same, as is the case, among others, with the accounts in the accounts 201, 202, 600/602 and in the subgroup 62.
This account will be charged when the taxes are payable, with credit to the accounts of the subgroups 47 and 57. It shall also be charged for the amount of the provision provided for in the financial year 141.
633. Negative adjustments to taxation on profits.
Decrease, known in the exercise, of the advance tax or the tax credit for losses to compensate or increase, equally known in the exercise, of the deferred tax, in respect of the pretaxes, credits Previously generated tax or deferred tax.
a) It will be loaded:
to1) For the least amount of the advance tax, with credit to the 47400 account.
to2) By the lower amount of the loss tax credit to compensate, with credit to account 47405.
to3) For the highest amount of deferred tax, credit to account 479.
634. Negative adjustments to indirect taxation.
Increased indirect tax expense, which occurs as a result of regularizations and changes in the entity's tax situation.
63401/63402. Negative adjustments to VAT...
Amount of negative differences resulting in deductible input VAT corresponding to transactions of goods or services of the circulating or investment goods, when the annual regularisations derived from the application of the Prorrata Rule.
These accounts will be charged for the amount of the annual regularization, with credit to account 472.
636. Tax refund.
Amount of tax refunds payable by the entity as a result of payments unduly made, excluding those that had been loaded into group 2 accounts.
Your move is as follows:
(a) It shall be paid where the returns from account 47009 are payable.
(b) The balance shall be charged at the end of the financial year, with credit to account 129.
638. Positive adjustments in taxation on profits.
Increase, known in the year, of the advance tax or the tax credit for losses to compensate or decrease, also known in the financial year, of the deferred tax, in respect of the anticipated taxes, credits Previously generated tax or deferred tax.
Your move is as follows:
a) It will be paid:
to1) For the largest amount of the advance tax charged to the 47400 account.
to2) For the largest amount of the loss tax credit to be offset, charged to account 47405.
to3) For the least amount of deferred tax, charged to account 479.
(b) The balance shall be charged at the end of the financial year, with credit to account 129.
639. Positive adjustments in indirect taxation.
Decrease in indirect tax expense resulting from regularizations and changes in the entity's tax situation.
63901/63902. Positive adjustments in VAT ...
Amount of positive differences resulting in deductible input VAT corresponding to transactions of goods or services of the circulating or investment goods, when the annual regularisations arising from the application of the Prorrata Rule.
Your move is as follows:
(a) They shall be paid for the amount of the annual regularisation charged to account 472.
(b) They shall be charged for the balance at the end of the financial year, with credit to account 129.
64. PERSONNEL COSTS
640. Wages and salaries.
641. Compensation.
642. Social security in charge of the entity.
643. Contributions to supplementary pension schemes.
649. Other social expenses.
Remuneration to staff, whatever form or concept they are satisfied with, Social Security contributions by the entity and other expenses of a social nature.
640. Wages and salaries.
Remuneration, fixed and eventual, to the staff of the entity:
(a) The full amount of accrued remuneration shall be charged:
to1) For cash payment with credit to subgroup 57 accounts.
to2) For accruals and unpaid with credit to account 465.
to3) By clearing outstanding debts with credit to accounts 254, 460, and 544, as applicable.
to4) By withholding taxes and Social Security contributions from staff, with credit to subgroup 47 accounts.
641. Compensation.
Quantities that are delivered to the entity's personnel to resarcirle from damage or injury. Specifically included in this account are severance payments and early retirements.
It will be charged for the amount of the indemnities, with credit to the accounts of subgroups 46, 47 or 57.
642. Social security in charge of the entity.
Fees of the entity in favor of the Social Security agencies for the various benefits that they perform.
It will be charged for fees payable with credit to account 476.
643. Contributions to supplementary pension schemes.
Amount of accrued contributions to pension plans or other similar system of coverage of retirement, invalidity or death situations in relation to the staff of the institution.
a) It will be loaded:
to1) For the amount of annual contributions to pension plans or other similar institutions external to the entity, with credit, generally, to the accounts of subgroups 52 or 57.
to2) By the annual estimates that are made for the purpose of nurturing the internal funds, with credit to account 140.
649. Other social expenses.
Social expenses incurred in compliance with a provision legally or voluntarily by the entity.
Subsidies to economates and canteens are cited, as an indication; grants for study; premiums for life insurance contracts, accidents, sickness, etc., except for Social Security contributions.
The amount of the expenses will be charged, with credit, generally, to the accounts of subgroup 57.
65. OTHER MANAGEMENT COSTS
650. Bad activity credit losses (*).
651. Grants to regional federations (*).
652. Grants to clubs and other sports associations (*).
653. Quotas to international sports bodies (*).
654. Scholarships, prizes and grants to athletes (*).
655. Travel of sportsmen (*).
657. Reimbursement of current year grants (*).
658. Expenditure for the organisation of sporting events (*).
659. Other losses in current management.
Expenses not included in other sub-groups provided they are not extraordinary.
650. Bad activity credit losses (*) 3.
Losses by firm insolvencies of affiliates and debtors in group 4.
It will be charged for the amount of firm insolvencies, with credit to sub-groups 43 and 44.
651/652. Grants awarded to regional federations, clubs and other sports associations (*).
The five-figure accounts will be used for the purpose of the grant.
They will be charged for the amount of grants awarded on account of subgroups 41 or 57. In the case of grants in sports equipment, account 613 shall be charged. Reduction of stocks by subsidies.
653. Quotas to international sports bodies (*).
Amount of the expenses by membership fees and the derivatives of the relationships that the federation maintains with those organizations.
It will be charged for the expenses incurred with credit to subgroup 40 or 57 accounts.
654. Scholarships, prizes and grants to athletes (*).
Amount of scholarships, prizes and grants awarded to athletes by the federation.
655. Travel of sportsmen (*).
Travel expenses for athletes, technicians and judges for attendance at concentrations or sports competitions will be reflected.
It will be charged for the amount of expenses, with credit to sub-groups 40 or 57.
657. Reimbursement of current year grants (*).
Amount of subsidy rebates, computed as income in the current year payable by the entity, as a consequence of the non-compliance by the federation of the requirements established for the grant of the grant and the excess subsidy on the eligible expenditure incurred.
The 475 account or subgroup 57 accounts will be loaded with credit.
658. Expenditure for the organisation of sporting events (*).
Total amount of expenses incurred for the organization of singular sporting events.
This amount will be charged when the sporting event takes place, with credit to account 278.
659. Other losses in current management.
Those that, having this nature, do not appear in previous accounts.
66. FINANCIAL EXPENSES
661. Bond and bond interest.
662. Long-term debt interest.
663. Interest on short-term debts.
664. Interest on discount for effects.
665. Sales discounts for early payment.
666. Losses in marketable securities.
667. Credit losses.
668. Negative differences of change.
669. Other financial expenses.
661. Bond and bond interest.
Amount of interest accrued during the financial year corresponding to the foreign financing instrument on marketable securities, whatever the maturity date and the manner in which such interest is instrumented, included with the due breakdown in five-figure accounts, which correspond to the timing of the difference between the amount of reimbursement and the issue price of fixed income and other similar values.
The accrual of interest shall be charged for the full interest of the interest, with credit, generally, to the accounts of subgroups 50 or 51 or account 271 and, where applicable, account 475.
662/663. Interests of ...
Amount of interest on loans received and other outstanding debts to write down, whatever the way such interest is implemented, the breakdowns in the five-figure accounts corresponding.
The accrual of interest shall be charged for the full interest of the interest, with credit, generally, to the accounts of subgroups 51 or 52 or account 272 and, where applicable, account 475.
664. Interest on discount for effects.
Interest in letter discount operations and other effects.
It will be charged for the amount of interest, with credit, generally, to account 52008.
665. Sales discounts for early payment.
Discounts and assimilated that the entity grants to its affiliates, for payment, whether or not they are included in the invoice.
It will be charged for the discounts and assimilated granted, with credit, generally, to the accounts of subgroup 43.
666. Losses in marketable securities.
losses incurred in the disposal of fixed or variable income securities, excluding those to be recorded in account 672.
It will be charged for the loss produced in the disposal, with credit to the accounts of the subgroups 24, 25, 53 and 54.
667. Credit losses.
Losses produced by firm insolvencies of credits.
It will be charged for loss due to firm insolvency, with credit to sub-groups 24, 25, 53 and 54.
668. Negative differences of change.
Losses produced by changes in the exchange rate in fixed income, credit, debt and cash securities, in foreign currency, in accordance with the criteria set out in the Valuation Standards.
a) It will be loaded:
to1) At the end of the financial year or when they sell the respective securities, credits or debits, with credit to groups 1, 2, 4 or 5 representative of the securities, credits, debits and cash, in foreign currency.
to2) When securities and credits are collected, debits are paid or cash is delivered in foreign currency, with credit to sub-group 57 accounts.
669. Other financial expenses.
Expenses of a financial nature not collected in other accounts of this subgroup, including the annual fee that corresponds to the exercise of the expenses included in the 270 account.
It will be charged for the amount of the expenses incurred and for the amount to be charged in the exercise of the expenses of formalization of debts collected in the asset, with credit, in the latter case, to the account 270.
67. LOSSES FROM FIXED ASSETS AND EXCEPTIONAL EXPENSES
670. Losses from intangible fixed assets.
671. Losses from tangible fixed assets.
672. Losses from long-term equity holdings of related entities (*).
674. Losses from operations with own obligations (*).
678. Extraordinary expenses.
679. Expenditure and losses of previous years (*).
670/671. Losses from the ...
losses arising from the disposal of intangible or material immobilised assets, or the loss of total or partial inventory, as a result of losses from irreversible depreciations of such assets.
They will be charged for the loss produced in the disposal, with credit to the group 2 accounts that correspond.
672. Losses from long-term equity holdings of related entities (*).
losses incurred in the disposal of long-term holdings in related entities, or by the loss of inventory, total or partial.
It will be charged for the loss produced in the disposal, with credit to subgroup 24 accounts.
674. Losses from operations with own obligations (*).
Losses produced on the basis of the redemption of obligations issued by the entity.
It will be charged for the loss produced by amortizing the values with credit, generally, to the accounts of subgroup 57.
678. Extraordinary expenses.
Significant losses and expenses 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 meet the following two conditions:
Fall outside of ordinary and typical entity activities, and
It is not expected, reasonably, to occur frequently.
The following are indicated: those produced by floods, fires and other accidents; penalties and fines or penalties.
679. Expenditure and losses of previous years (*).
The relevant expenses and losses for previous years will be included, with those that have little relative importance to be accounted for by nature. Among others, they will include the refunds of subsidies charged as income from previous years.
68. ENDOWMENTS FOR REDEMPTIONS
680. Amortization of establishment expenses.
681. Depreciation of intangible fixed assets (*).
682. Depreciation of tangible fixed assets (*).
680. Amortization of establishment expenses.
Share of the exercise that corresponds to amortization of establishment expenses.
It will be charged for the annual amortization fee, with credit to sub-group 20 accounts.
681/682. Depreciation of fixed assets ... (*).
Expression of the effective annual systematic depreciation suffered by intangible and material immobilized by its application to the development of sports activities.
They will be charged for the financial year, with credit to the 281 and 282 accounts.
69. ALLOCATIONS TO PROVISIONS
690. Endowment to the reversal fund.
691. Provision for the provision of intangible fixed assets.
692. Provision for the provision of tangible fixed assets.
693. Provision for the provision of stocks.
694. Provision for the provision for insolvencies (*).
696. Provision for provision for long-term marketable securities.
697. Provision for the provision of long-term credit insolvencies.
698. Provision for provision for marketable securities in the short term.
699. Provision for the provision of short-term credit insolvencies.
690. Endowment to the reversal fund.
Envelope estimated at the close of the exercise to be performed against the reversal fund.
The amount of the estimated envelope will be charged, with credit to account 144.
691/692. Provision for the provision of fixed assets ...
Value correction for reversible character depreciation on intangible and material immobilized.
They will be charged for the estimated depreciation amount, with credit to accounts 291 and 292.
693. Provision for the provision of stocks.
Value correction, carried out at the end of the financial year, for depreciation of a reversible character in stocks.
It will be charged for the estimated depreciation amount, with credit to subgroup 39 accounts.
694. Provision for the provision for insolvencies (*).
Valuation correction, performed at the end of the financial year, for depreciation of a reversible character in affiliates and debtors.
It will be charged for the estimated depreciation amount, with credit to the 490 account.
When the second alternative provided for in the account 490, definition and accounting movement is used, it shall be adapted to that set out in that account.
696. Provision for provision for long-term marketable securities.
Valuation correction for reversible character depreciation in marketable securities of subgroups 24 and 25.
It will be charged for the estimated depreciation amount, with credit to the 293 or 297 accounts.
697. Provision for the provision of long-term credit insolvencies.
Valuation correction for reversible character depreciation in sub-groups 24 and 25.
It will be charged for the estimated depreciation amount, with credit to accounts 294, 295, 296, or 298.
698. Provision for provision for marketable securities in the short term.
Valuation correction for reversible character depreciation in marketable securities of subgroups 53 and 54.
It will be charged for the estimated depreciation amount, with credit to the 593 or 597 accounts.
699. Provision for the provision of short-term credit insolvencies.
Value correction for reversible character depreciation in sub-groups 53 and 54.
It will be charged for the estimated depreciation amount, with credit to accounts 594, 595, 596, or 598.
Group 7. Sales and Revenue
Revenue from grants, fees, licenses and services that are the subject of the entity's activity; it also includes other income, disposal of assets and extraordinary results of the financial year.
In general, all accounts in Group 7 are charged at the end of the financial year, with credit to account 129; therefore, when the group is set up, only the credit will be made reference. The exceptions shall include the reasons for the charge and the counterpart accounts.
70. FEDERAL REVENUE AND SALES (*)
700. Income from stock sales (*).
701. Revenue from federative licenses (*).
702. Fee income of clubs and other sports associations (*).
703. Income from teaching activities (*).
704. Advertising revenue and image (*).
705. Revenue from retransmission rights (*).
706. Revenue by blockbuster (*).
708. Sales returns and rappels (*).
70800. Sales returns and similar operations (*).
70801. "Rappels" on sales (*).
709. Other income (*).
700. Income from stock sales (*).
Those from the sale of items, sports or not, susceptible to economic activity.
It will be paid for the amount of the sales, from the accounts of the subgroups 44 or 57.
701/706. Revenue by ...
Revenue from the concepts indicated in the respective accounts.
These accounts will be paid for the amount of the corresponding revenue from group 4 or group 5 accounts.
708. Sales returns and rappels (*).
70800. Sales returns and similar operations (*).
Remittances returned by debtors, usually for default of order conditions. This account shall also account for discounts and similar discounts arising from the same cause, which are subsequent to the issue of the invoice.
Your move is as follows:
(a) The amount of the sales returned by debtors and, where appropriate, the discounts and the like granted, shall be charged with credit to the accounts of the sub-groups 44 or 57 which correspond.
(b) The balance shall be paid at the end of the financial year, at the expense of account 129.
70801. "Rappels" on sales (*).
Discounts and similar that are based on having reached a certain order volume.
Your move is as follows:
(a) The "rappels" which correspond to or are granted to the debtors shall be debited from the accounts of the corresponding subgroups 44 or 57.
(b) The balance shall be paid at the end of the financial year, taking account of account 129.
709. Other income (*).
The accessorial characters not included in the previous accounts.
This account will be paid for the amount of revenue from group 4 or 5 accounts.
73. JOBS PERFORMED FOR THE ENTITY
730. Incorporation into the establishment expense asset.
731. Work carried out for intangible fixed assets.
732. Work carried out for the fixed assets.
733. Work carried out for the fixed assets in progress.
737. Incorporation into the debt formalization expense asset.
738. Incorporation into the deferred expense asset for sports events organization (*).
Counterpart of expenses incurred by the institution for its immobilized, using its equipment and personnel, which are activated. It shall also be counted in this sub-group to be carried out, by order, by other entities for research and development purposes, as well as those that correspond to include certain expenditure on the asset.
730. Incorporation into the establishment expense asset.
Set of establishment expenses, performed on the entity, that are activated.
It shall be paid for the amount of the expenditure to be distributed in several financial years, from the accounts of the subgroup 20.
731. Work carried out for intangible fixed assets.
Research and development expenses and other expenses for the creation of the goods included in the subgroup 21.
It will be paid for the amount of the expenses that are the object of inventory, with account of 210 or 215.
732. Work carried out for the fixed assets.
Building or extending the goods and items in the subgroup 22.
It will be paid for the annual amount of the expenses, from the accounts of the subgroup 22.
733. Work carried out for the fixed assets in progress.
Jobs performed during the exercise and not finished at the end of the exercise. The counterpart of activated financial expenses shall also be included in this account.
It will be paid for the annual amount of the expenses, from the accounts of the subgroup 23.
737. Incorporation into the debt formalization expense asset.
Amount to activate the expenses incurred by the operations flagged in the account title.
It will be paid for the amount of the expenses that are distributed in various exercises, with the count of 270.
738. Incorporation into the deferred expense asset for sports events organization (*).
Amount to activate the expenses of organizing unique sporting events that occurred during the corresponding exercise and were accounted for by nature.
This amount will be credited to account 278.
74. GRANTS TO THE HOLDING
740. Official grants to the holding (*).
741. Other grants to the holding (*).
Those received from the Superior Council of Sports, Autonomous Communities and other public or private bodies, both in ordinary and extraordinary terms, to finance current operations.
740. Official grants to the holding (*).
Those received from the Superior Council of Sports, Autonomous Communities and other public bodies.
To be paid for the amount of the grant, from the accounts of the subgroups 47 or 57.
741. Other grants to the holding (*).
Those received from the Spanish Olympic Committee or any other private natural or legal person.
To be paid for the amount of the grant, from the accounts of the subgroups 44 or 57.
75. OTHER MANAGEMENT REVENUE
750. Revenue from publications (*).
752. Revenue from leases.
758. Revenue per organisation of sporting events (*).
759. Miscellaneous Services Revenue (*).
Revenue not included in other sub-groups provided they are not extraordinary.
750. Revenue from publications (*).
Those from sales of journals, regulations, or publications in general edited by the federation itself.
It will be paid for the amount of sales from sub-group accounts 44 or 57.
752. Revenue from leases.
Accruals for the rental of movable or immovable property for use or disposal by third parties.
It will be paid for the amount of revenue, from the accounts of the subgroup 44 or 57.
758. Revenue per organisation of sporting events (*).
Total amount of revenue earned by the organization of singular sporting events.
This amount will generally be credited to the accounts of subgroup 57.
759. Miscellaneous Services Revenue (*).
Those arising from the eventual provision of certain services to other entities or individuals, not included in other sub-group 7 accounts. They are cited as examples of sports technical advice, sports equipment approvals, etc.
Your movement is analogous to the one for account 752.
76. FINANCIAL REVENUE
760. Income from equity participations (*).
761. Income from fixed income securities.
762. Long-term credit income.
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 sports federation, accrued in the financial year, from shares in related entities or in other companies.
It shall be paid when the right to receive the income is born, in full, from the accounts of the subgroup 53 or 54 and, where appropriate, account 473.
761. Income from fixed income securities.
Interest in fixed income securities in favour of the institution, accrued in the financial year.
The accrual of interest, both implicit and explicit, shall be paid for the full interest of the interest, charged to the accounts of subgroups 24, 25, 53 or 54 and, where applicable, account 473.
762/763. Revenue from appropriations ...
Amount of interest on loans and other loans, accrued in the year.
The accrual of interest, both implicit and explicit, shall be paid for the full interest of the interest, charged to the accounts of the subgroups 24, 25, 53 or 54 and, where applicable, account 473.
765. Discounts on purchases for early payment.
Discounts and assimilates that grant the entity its suppliers, for payment, whether or not they are included in the invoice.
It will be paid for the discounts and assimilated granted, usually charged to the accounts of the subgroup 40.
766. Benefits in marketable securities.
Benefits produced in the disposal of fixed or variable income securities, excluding those to be recorded in account 772.
It will be paid for the benefit produced in the disposal, generally charged to the accounts of subgroup 57.
768. Positive differences of change.
Benefits produced by changes in the exchange rate in fixed income, credit, debt and cash securities, in foreign currency, in accordance with the criteria set out in the Valuation Standards.
a) It will be paid:
to1) When they sell the securities, credits and debts that originated the said benefits, from the accounts of groups 1, 2, 4 or 5 representative of foreign currency securities, credits or debits.
to2) At the end of the financial year, at the accounts of the subgroup 57 representative of foreign currency cash.
to3) When the benefits are attributable to results according to the Valuation Rules, count 136.
to4) When securities and credits are collected, debits are paid or cash is delivered in foreign currency, from sub-group 57 accounts.
769. Other financial income.
Financial nature revenue not collected in other accounts in this subgroup.
It will be paid for the amount of revenue accrued.
77. BENEFITS FROM FIXED ASSETS AND EXCEPTIONAL INCOME
770. Benefits from intangible fixed assets.
771. Benefits from tangible fixed assets.
772. Profit from long-term equity holdings of related entities (*).
774. Profits from operations with own obligations.
775. Capital grants transferred to the outcome of the financial year.
778. Extraordinary revenue.
779. Income and benefits from previous years.
770/771. Benefits from the ...
Benefits produced in the disposal of intangible or material immobilized.
They will be paid for the benefit obtained in the disposal, usually charged to the group 5 accounts that correspond.
772. Profit from long-term equity holdings of related entities (*).
Benefits produced in the disposal of long-term holdings in related entities.
They will be paid for the benefit obtained in the disposal, usually charged to the group 5 accounts that correspond.
774. Profit from operations with own obligations (*).
Benefits produced for the purpose of amortization of obligations issued by the entity.
It will be paid for the profits produced when the securities are written off, with the accounts of the subgroup 15.
775. Capital grants transferred to the outcome of the financial year.
Amount transferred to the result of the capital grants exercise.
Your movement is explained in account 130.
778. Extraordinary revenue.
Benefits and revenues of significant amounts that are not to be considered periodic when evaluating the future results of the entity.
As a general rule a benefit or income will be considered as an extraordinary item only if it originates from facts or transactions that meet the following two conditions:
Fall outside of ordinary and typical entity activities, and
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.
779. Income and benefits from previous years.
The relevant revenue and profit for previous financial years shall be included, with a view to accounting by nature of minor relative importance.
79. EXCESS AND APPLICATION OF PROVISIONS
790. Excess provision for risks and expenses.
791. Excess supply of intangible fixed assets.
792. Excess supply of the fixed assets.
793. Provision of applied stock.
794. Provision for applied insolvencies (*).
796. Excess provision for long-term marketable securities.
797. Excess provision for long-term credit insolvencies.
798. Excess provision for short term marketable securities.
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 that corresponds to it according to the quantification criteria of that provision.
It will be paid for the said difference, from the accounts of subgroup 14.
791/792. Over-provision of the fixed assets.
Valuation correction, for the recovery of the value of intangible and material immobilized, up to the limit of previously provided provisions.
They will be paid for the amount of the value correction, charged to the accounts 291 and 292.
793. Provision of applied stock.
Amount of existing provision at the close of the previous year.
To be paid, at the end of the financial year, for the amount given in the preceding financial year, from the accounts of subgroup 39.
794. Provision for applied insolvencies (*).
Amount of existing provision at the close of the previous year.
It shall be paid for the amount provided in the preceding financial year, under the account 490.
When the second alternative provided for in the account 490, definition and accounting movement is used, it shall be adapted to that set out in that account.
796. Excess provision for long-term marketable securities.
Valuation correction, by value recovery in financial investments of subgroups 24 and 25, up to the limit of previously provided provisions.
It will be paid for the amount of the value correction, charged to the accounts 293 or 297.
797. Excess provision for long-term credit insolvencies.
Valorative correction, by value recovery in sub-groups 24 and 25, up to the limit of previously provided provisions.
It will be paid for the amount of the value correction, charged to the accounts 294, 295, 296 or 298.
798. Excess provision for short term marketable securities.
Valuation correction, by value recovery in financial investments of subgroups 53 and 54, up to the limit of previously provided provisions.
It will be paid for the amount of the value correction, charged to the 593 or 597 accounts.
799. Excess provision for short-term credit insolvencies.
Valuation correction, by value recovery in sub-groups 53 and 54, up to the limit of previously provided provisions.
It will be paid for the amount of the value correction, charged to the accounts 594, 595, 596 or 598.
FOURTH PART
Annual accounts
I. Rules for drawing up annual accounts
1. th Documents that integrate the annual accounts
Annual accounts comprise the balance sheet, profit and loss account and memory. These documents form a unit and must be clearly worded and show the true image of the entity's assets, financial situation and results.
2. Annual Accounts Form
1. The annual accounts must be drawn up within the prescribed period. For these purposes, the annual accounts shall express the date on which they were formulated and must be signed by all the persons responsible for the accounts; if any of them were to be signed, an indication of the cause shall be expressed in each of the accounts. documents in which you are missing.
2. The balance sheet, the profit and loss account and the memory shall be identified; the name, the entity to which they correspond and the financial year to which they relate are clearly indicated in each of these documents.
3. The annual accounts shall be drawn up by expressing their values in pesetas; however, the values in thousands of pesetas may be expressed when the size of the figures so advises, in this case this shall be indicated in the annual accounts; in any case, they shall be clearly worded and show the true and fair view of the assets, financial situation and the results of the institution.
3. Annual Accounts Structure
The annual accounts of sports federations must be adapted to the model below.
4
The balance sheet, comprising, with due separation, the assets and rights that constitute the entity's asset and the obligations and the own funds that form the liability of the entity shall be made taking into account that:
(a) In addition to the figures for the financial year which is closed, the following shall be shown for each item immediately preceding the preceding financial year. For these purposes, where some and other effects are not comparable, either because there has been a change in the balance sheet structure or a change in imputation, the amounts of the preceding financial year shall be adjusted for the purposes of of its presentation in the current exercise.
(b) The criteria for accounting for one year to another shall not be modified except for exceptional cases which shall be indicated and justified in memory.
(c) items to which no amount in the financial year or in the preceding year are not required shall not be included.
(d) The structure from one financial year to another shall not be modified except exceptional cases to be indicated in memory.
e) New items may be added to those provided 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 can be made.
g) Items preceded by Arabic numbers may be grouped, if they represent only an irrelevant amount to show the true image or if clarity is favored.
(h) Credit and debt with related entities, whatever their nature, shall be included in the corresponding assets or liabilities, with separation from those that do not correspond to them.
(i) The short-to long-term classification shall be made taking into account the expected maturity, disposal or cancellation. It shall be considered as a long-term period of more than one year from the date of the end of the financial year.
(j) The overall amount of the duties on assets affected by leasing transactions to be shown in the asset shall be entered in separate heading. For these purposes, an item under item A. II of the balance sheet asset shall be created, with the name 'Rights on assets under the financial lease'. The debts relating to such operations shall be entered in separate headings. For these purposes, the items "Long-term financial leasing creditors" and "Short-term financial leasing creditors" shall be created in the headings D. II and E. II, respectively, of the liability of the balance sheet.
k) Financial investments with a maturity of not more than one year shall be listed under item C. III of the asset, "Temporary financial investments".
Pending disbursements on actions that constitute permanent financial investments, which are not required but which, in accordance with Article 42 of the recast text of the Law on Limited Companies, are required in the short term shall be included in item E.V. 3 of the balance sheet liability.
m) Non-financing with a maturity of not more than one year shall be included in the liability group E, "Short-term creditors".
n) Where there are provisions for risks and expenses with a maturity of not more than one year, the liability group F shall be created with the name 'Provisions for short-term risks and expenses'.
n) For the debit accounts by transactions of the activity with a maturity of more than one year, the asset's A.V. item shall be created, with the name "Debtors for long-term business operations", breakdown required.
(o) For the business accretive accounts of the activity with a maturity of more than one year, the liability item D. VI shall be created, with the name "Creditors for long-term business operations", breakdown required.
5. th Profit and Loss Account
The profit and loss account, comprising, with due separation, the revenue and expenditure of the financial year and, by contrast, the result of the exercise, shall be made taking into account that:
(a) In each item, the figures for the financial year which are closed shall be shown in addition to the figures for the preceding financial year. For these purposes, where some and other effects are not comparable, either because there has been a change in the structure of the profit and loss account or a change in imputation, the amounts of the the preceding financial year, for the purposes of its presentation in the current financial year.
(b) It shall not be necessary for items to be included which do not correspond to any amount in the financial year or in the preceding year.
(c) The structure of one financial year shall not be modified unless exceptional cases are indicated in the memory.
d) New items may be added to those provided in the model provided that their content is not provided for in the existing ones.
e) A more detailed subdivision of the items that appear 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 favor clarity.
g) The financial expenses of long-term debt with short maturity will be included in the Deba, in Pool 6. "Financial expenses and expenses assimilated".
6. Memory
Full, comprehensive and comments on the information contained in the balance sheet and the profit and loss account; it will be made taking into account that:
a) The memory model collects the minimum information to be completed; however, in cases where the information requested is not significant, the corresponding paragraphs are not completed.
(b) Any other information not included in the model of the memory that is necessary to facilitate the understanding of the annual accounts to be presented shall be indicated in order to reflect them in the image true of the equity, the financial situation and the results of the entity.
(c) The provisions of paragraph 4 of the memory shall be adapted for presentation, in any case, in a synthetic manner and in accordance with the requirement of clarity.
7. th Financing table
The financing table, which collects the resources obtained in the exercise and its different origins, as well as the application or the use of the same in fixed or circulating, will be part of the memory. It will be formulated taking into account that:
(a) In 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 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 that may be significant in assessing and interpreting 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. It shall also summarise the increases and decreases that have occurred in the financial year in that working capital.
(d) The results of the financial year shall be corrected to eliminate the profits or losses resulting from the valuation of fixed assets or long-term liabilities, expenses and revenues that are not (a) the change in working capital and the results obtained in the disposal of fixed assets. The items that result in the correction of the result are, inter alia, the following:
Increased benefit or decrease in loss:
1. Allocations to depreciation and provisions for fixed assets.
2. Provision for provision for risks and expenses.
3. Deferred interest-related expenses.
4. Amortization of debt formalization expenses.
5. Negative change differences.
6. Losses in the disposal of fixed assets.
7. Deferred corporate tax on the financial year and the relevant adjustments.
Decreased benefit or increased loss:
1. Excess of fixed assets.
2. Excess provisions for risks and expenses.
3. Revenue from deferred interest.
4. Positive change differences.
5. Benefits in the disposal of fixed assets.
6. Capital grants transferred to the outcome of the financial year.
7. Corporate tax in the financial year and tax credit generated in the financial year for loss compensation and relevant adjustments.
When the result of the corrected exercise is positive (profit) it will be shown in resources under the name "Resources from the operations". On the other hand, if the result of the corrected exercise is negative (loss), it will be displayed in applications with the name "Resources applied in the operations".
As a note to the financing table, a summary of the corrections to the result should be included, reconciling the accounting result of the exercise with the resources from the operations shown in the report. table.
e) Resources obtained in the disposal or early cancellation of tangible, intangible or financial fixed assets shall be obtained by adding or subtracting, respectively, the net book value of the corresponding fixed assets, the profit or loss obtained in the operation.
(f) revaluations of fixed assets made in the financial year under a law shall not be considered as sources or applications of resources, without prejudice to the revaluations that have affected elements of fixed assets in the financial year, are considered as higher book value for the purposes of determining the resources obtained in the financial year as a result of such disposal.
g) The different sources and applications of resources for transactions formalised in the financial year will be shown in the financing table for their actual amount, i.e. deducted the deferred interest expense and income, and any other expenditure or revenue to be distributed in various financial years that has not been a change in working capital.
(h) Differences in the exchange of fixed income securities, debts and long-term claims incurred during the financial year shall not be shown as a source or application of funds, and the corresponding correction should therefore be made. the result or your compensation with revenue to be distributed in various exercises.
(i) The application of resources to permanent financial investments resulting from the renegotiation or transfer of temporary financial investments will be shown separately under the name " Renegotiation of temporary financial investments ' where the importance of their volume so advises. This rule will also apply to resources obtained by renegotiating short-term debts, and must be included separately, where appropriate, with the name 'Renegotiation of short-term debts'.
j) The resources applied for short-term handover of long-term debt will be shown by the debt repayment value.
k) The resources applied for early cancellation of long-term debts will be shown by the effective amount of the cancellation.
(l) Resources from contributions for loss compensation shall be in the financing table, as a source of funds, in the financial year in which the effective contribution is made or in which the disbursement.
m) When operations of long-term activity occur, debits and credits constitute, respectively, permanent sources or applications of resources and must be shown separately in the financing table, as the following detail:
Resources applied to operations of the activity:
Credits derived from the activity.
Short-term transfer of debts arising from the activity.
Resources obtained by operations from the activity:
Debts arising from long-term activity.
Short-term transfer of credits derived from the activity.
8. The average number of workers
For the determination of the average number of workers, all persons who have or have had a working relationship with the institution during the financial year shall be considered to be averaged according to the time during which they have provided their services.
9. Operations with linked entities
For the purposes of filing the annual accounts of a federation, they shall be understood by entities related to both economic and sporting links. This will be the case for entities related to both clubs and other sports associations and federations of regional autonomy, as well as any other entity that is sports related to the federation.
From an economic point of view, they shall be linked entities, which meet the conditions set out in the General Accounting Plan to be defined for these purposes, as group or associated companies.
10. Third Intermediate Financial Statements
The interim financial statements shall be presented in the form and the criteria established for the annual accounts; for these purposes, they shall be made without having any reflection in accounting, so that, if appropriate, they shall be cancelled. the accounting records that are eventually made for the performance of those financial statements.
II. ANNUAL ACCOUNTS MODELS
Balance
Exercise ..................
| Active | Exercise N |
| ||
|---|---|---|---|---|
|
| ||||
|
|
| |||
| 20 Table_table_izq"> I. Setting expenses. |
|
| ||
|
| II. Intangible inmobilizations. |
|
| |
|
210 | 1. Research and development expenses. |
|
| |
|
211, 212 | 2. Concessions, patents, licenses, trademarks, and the like. |
|
| |
|
214 |
3. Transfer rights. |
|
| |
|
215 | 4. Computer applications. |
|
| |
|
216 | 5. Sports events organization rights. |
|
| |
|
219 |
6. Advances. |
|
| |
|
(291) | 7. Provisions. |
|
| |
|
(281) | 8. Redemptions. |
|
| |
|
| III. Material inmobilizations. |
|
| |
|
220, 221 | 1. Grounds and constructs. |
|
| |
|
222 | 2. Technical installations and equipment. |
|
| |
|
223 | 3. Animals for sport use. |
|
| |
|
225, 226 | 4. Other facilities and furniture. |
|
| |
|
23 | 5. Advances and ongoing material inmobilizations. |
|
| |
|
227, 228, 229 |
6. Another quiesced. |
|
| |
| (292) | 7. Provisions. |
|
| |
|
(282) | 8. Redemptions. |
|
| |
|
| IV. Financial inmobilizations. |
|
| |
|
240 | 1. Participating entities ' interests. |
|
| |
|
243, 246 | 2. Credits to clubs and other sports associations. |
|
| |
|
, 247 |
3. Credits to autonomic sports federations. |
|
| |
|
245, 248 | 4. Credits to other linked entities. |
|
| |
|
, 251, 256 |
5. Long-term portfolio of values. |
|
| |
|
, 253, 254, 257, 258 |
6. Other credits. |
|
| |
|
260, 265 | 7. Long-term, constituted deposits and bonds. |
|
| |
|
(293), (294), (295), (296), (297), (298) | 8. Provisions. |
|
| |
|
| B) Expenses to distribute in multiple exercises. |
|
| |
|
270 | 1. Debt formalization expenses. |
|
| |
|
, 272 | 2. Deferred interest expense. |
|
| |
| 278 | 3. Deferred expenses for organizing sports events. |
|
| |
|
| C) Working assets. |
|
| |
|
| I. Stocks. |
|
| |
|
30 | 1. Sports material. |
|
| |
|
31, 32 | 2. Goods for sale and other supplies. |
|
| |
| 407 |
3. Advances. |
|
| |
|
(39) | 4. Provisions. |
|
| |
|
| II. Debtors. |
|
| |
| 430, 431, 432, 433, 434, 435, 550, 552, 553 |
1. Affiliates and other sports entities. |
|
| |
|
440.441,445,551,554 |
2. Multiple debtors. |
|
| |
|
460, 544 | 3. Staff. |
|
| |
|
, 471, 472, 474 | 4. Public Administrations. |
|
| |
|
(490) | 5. Provisions. |
|
| |
|
| III. Temporary financial investments. |
|
| |
|
530, (539) | 1. Participating entities ' interests. |
|
| |
| 533, 536 | 2. Credits to clubs and other sports associations. |
|
| |
|
534, 537 |
3. Credits to autonomic sports federations. |
|
| |
|
535, 538 | 4. Credits to other linked entities. |
|
| |
|
540, 541, 546, (549) |
5. Short-term portfolio of values. |
|
| |
|
542,543,545,547,548 |
6. Other credits. |
|
| |
|
565, 566 | 7. Short-term, constituted deposits and bonds. |
|
| |
|
(593), (594), (595) (596), (597), (598) | 8. Provisions. |
|
| |
|
57 | IV. Treasury. |
|
| |
|
480, 580 | V. Adjustments by staging. |
|
| |
|
| Overall (A + B + C) |
|
| |
|
|
|
|
|
| Passive | Exercise N | Exercise N-1 |
| |
|---|---|---|---|---|
| A) Own Funds. |
|
| ||
| 101 | 101 Table_table_izq"> I. Social background. |
|
| |
|
11 | II. Reservations. |
|
| |
|
| III. Previous exercise results. |
|
| |
|
(121) | 1. Negative results from previous exercises. |
|
| |
|
122 | 2. Extraordinary contributions for loss compensation. |
|
| |
|
129 |
IV. Loss and profit (benefit or loss). |
|
| |
|
| B) Revenue to be distributed in multiple exercises. |
|
| |
|
130, 131 | 1. Capital grants. |
|
| |
|
136 | 2. Positive differences of change. |
|
| |
| 135 | 3. Other income to distribute in various exercises. |
|
| |
|
|
C) Provisions for risks and expenses. |
|
| |
|
140 | 1. Provisions for pensions and similar obligations. |
|
| |
|
141 |
2. Tax provisions. |
|
| |
| 142, 143 | 3. Other provisions. |
|
| |
|
144 | 4. Review background. |
|
| |
|
| D) Long-term creditors. |
|
| |
|
| I. Bond issues and other negotiable values. |
|
| |
|
150 |
1. Obligations 10 convertible. |
|
| |
|
155 | 2. Other debts represented in marketable securities |
|
| |
| 170 |
II. Debt to credit institutions. |
|
| |
|
| III. Debts to linked entities. |
|
| |
|
160, 164 | 1. Debts to clubs and other sports associations. |
|
| |
|
161, 165 |
2. Debts to autonomic sports federations. |
|
| |
|
162, 166 | 3. Debts to other linked entities. |
|
| |
|
| IV. Other creditors. |
|
| |
| 174 | 1. Debts represented by effects to be paid. |
|
| |
|
, 172, 173 |
2. Other debts. |
|
| |
|
180, 185 | 3. Long-term received fiances and deposits. |
|
| |
|
| V. Outstanding disbursements on unrequired shareholdings. |
|
| |
|
249 |
1. From linked entities. |
|
| |
| 259 | 2. From other companies. |
|
| |
|
| E) Short term creditors. |
|
| |
|
| I. Bond issues and other negotiable values. |
|
| |
|
500 |
1. Non-convertible obligations. |
|
| |
| 505 | 2. Other debts represented in marketable securities. |
|
| |
| 506 |
3. Obligations and other values interests. |
|
| |
|
| II. Debt to credit institutions. |
|
| |
|
520 | 1. Loans and other debts. |
|
| |
|
| 2. Interest debt. |
|
| |
|
| III. Debts to linked entities. |
|
| |
| 410, 411.412,414 | 1. Debts to affiliates and other sports entities. |
|
| |
|
, 550, 552, 553 | 2. Other debts. |
|
| |
|
| IV. Multiple creditors. |
|
| |
|
437, 447 | 1. Affiliate and debtor advances. |
|
| |
| 400, 401 | 2. Debts for purchases or services. |
|
| |
| 402 | 3. Debts represented by effects to be paid. |
|
| |
|
413 | 4. Other creditors. |
|
| |
|
| V. Other debts of the activity. |
|
| |
|
, 476, 477, 479 | 1. Public Administrations. |
|
| |
|
524 | 2. Debts represented by effects to be paid. |
|
| |
| 509, 521, 523, 527, 551, 555, 556 | 3. Other debts. |
|
| |
| 465 | 4. Payback payments. |
|
| |
|
560, 561 | 5. Short term received fiances and deposits. |
|
| |
|
485, 585 |
VI. Adjustments by staging. |
|
| |
|
| Overall Total (A + B + C + D + E) |
|
| |
|
|
|
|
| |
|
|
|
|
|
Loss and Profit Account
Exercise ..................
| Must | Exercise N | Exercise N-1 | Number of accounts | Haber | Exercise N | Exercise N-1 | ||
|---|---|---|---|---|---|---|---|---|
|
| A) Expenses: |
|
|
| B) Revenue: |
|
| |
|
| 1. Provisioning: |
|
| 701, 702, 703, 704, 705, 706 | 1. Federal revenue. |
|
| |
|
600 (60800) (60900), 610 *, 613 |
a) Consumer material consumption. |
|
| 700 (708), 709 |
2. Sales and other revenue. |
|
| |
|
, 602 (60801) (60802) (60901) (60902) | b) Consumption of goods for sale and other supplies. |
|
|
73 | 3. Jobs performed by the entity for the quiesced. |
|
| |
|
611 *, 612 * |
|
|
|
| 4. Other operating income: |
|
| |
|
| 2. Staff expenditures: |
|
|
|
|
|
| |
|
640, 641 | a) Wages, wages, and assimilated. |
|
| 75 | a) Accessories and other current management revenue. |
|
| |
|
642, 643, 649 | b) Social loads. |
|
| 74 | b) Grants. |
|
| |
|
|
|
|
| 790 | c) Excess risk and expense provisions. |
|
| |
| 68 | 3. Endowments for immobilized redemptions. |
|
|
|
|
|
| |
|
| 4. Changing traffic provisions: |
|
|
|
|
|
| |
| 693 (793) | a) Stock change. |
|
|
|
|
|
| |
|
650, 694 (794) | b) Variation of bad credit provisions and losses. |
|
|
|
|
|
| |
|
| 5. Other operating expenses: |
|
|
|
|
|
| |
| 62 | a) Services exteriors. |
|
|
|
|
|
| |
| 631, 634 (636) (639) | b) Tributes. |
|
|
|
|
|
| |
| c) Other Current Management Expenses |
|
|
|
|
|
| ||
|
690 | d) Dotation to the reversion fund. |
|
|
|
|
|
| |
|
| I. Operating Benefits (B1 + B2 + B3 + B4-A1-A2-A3A4-A5) |
|
|
| I. Operating losses (A1 + A2 + A3 + A4 + A5-B1-B2-B3-B4) |
|
| |
|
|
6. Financial expenses and expenses assimilated: |
|
|
| 5. Capital equity income |
|
| |
|
66200, 66300 66500 |
a) For debts to linked entities |
|
| 76000 | a) In linked entities. |
|
| |
|
|
|
|
| 76003 | b) In other companies. |
|
| |
| 661, 66202 66203, 66302, 66303, 664, 66503, 669 |
b) For debts to third parties and expenses assimilated. |
|
|
| 6. Income from other marketable assets and assets from fixed assets: |
|
| |
| 666, 667 | c) Financial investment losses |
|
|
76200 | a) Related entities. |
|
| |
|
|
|
|
| 761, 76203 | b) From other companies. |
|
| |
| 69603, 697, 698 699 (79603) | 7. Variation of financial investment provisions. |
|
|
| 7. Other interest and income assimilated. |
|
| |
|
(797) (798) (799), 668 |
8. Negative Change Differences |
|
|
|
|
|
| |
|
|
|
|
| 76300 | a) Linked entities. |
|
| |
|
|
|
|
| 76303, 765, 769 | b) Other interests. |
|
| |
|
| II. Positive Financial Results (B5 + B6 + B7 + B8-A6-A7-A8) |
|
| 766 | c) Benefits in financial investments. |
|
| |
|
| III. Benefits of ordinary activities (AI + AII-B1-BII) |
|
| 768 | 8. Positive differences of change. |
|
| |
|
691, 692, 69600, (791), (792) (79600) | 9. Variation of inmobilisate provisions immaterial, material and control portfolio. |
|
|
| II. Negative Financial Results (A6 + A7 + A8-B5-136-B7-B8) |
|
| |
|
670, 671, 672 | 10. Losses from intangible immobilized, material and control portfolio. |
|
|
| III. Loss of ordinary activities (BI + BII-Al-AII). |
|
| |
| 674 |
11. Losses from operations with own obligations. |
|
| 770, 771, 772 | 9. Benefits in disposal of intangible immobilized, material and control portfolio. |
|
| |
| 678 | 12. Extraordinary expenses. |
|
|
|
|
|
| |
|
679 | 13. Expenses and losses for other exercises. |
|
| 774 | 10. Benefits from operations with obligations of your own. |
|
| |
|
|
|
|
| 775 | 11. Capital grants transferred to exercise result. |
|
| |
|
| IV. Extraordinary positive results (B9 + B10 + B11 + B12 + B13-A9-A10-A11-A12-A13) |
|
| 778 | 12. Extraordinary revenue. |
|
| |
|
|
|
|
| 779 | 13. Income and benefits from other exercises. |
|
| |
|
| 15. Other taxes. |
|
|
|
|
|
| |
|
630 * *, 633 (638) | VI. Exercise result (benefits) (AV-A14-A15) |
|
|
| V. Pre-tax losses (BIII + BIV-AIII-AIV). |
|
| |
|
|
|
|
|
| V. Pre-tax losses (BIII + BIV-AlII-AIV). |
|
| |
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
* With positive or negative sign based on your balance
** This account may have a credit balance and therefore item A 14 may have a positive sign.
MEMORY
Memory Content
1. Nature of the entity.
The nature of the entity as well as its activity shall be described in the terms laid down in the General Law of Sport.
Where appropriate, and if this is significant, the following information will be reported:
The sports modes that are the object of your activity. The scope of its action in relation to the Territorial and International Federations.
2. Basis for the presentation of the annual accounts.
a) Faithful image:
Exceptional reasons why, in order to show the true picture, the provisions contained in this plan have not been applied, and the influence of such action on the assets, the financial situation and the results of the entity.
Further information that may be necessary to include when the application of the legal provisions is not sufficient to show the true image.
b) Accounting principles:
Exceptional reasons justifying the failure to implement a mandatory accounting principle, indicating the impact on the entity's equity, financial position and results.
Other non-mandatory accounting principles applied.
c) Comparison of information:
Exceptional reasons justifying the modification of the balance sheet structure and the profit and loss account of the previous year.
Explanation of the causes that prevent the comparison of the annual accounts of the year with those of the previous one.
Explanation of the adjustment of the amounts of the preceding year to facilitate the comparison and, if not, the impossibility of making this adaptation.
d) Pool of items:
Breakdown of items preceded by Arab numbers that have been the object of grouping in the Balance sheet or in the Profit and Loss Account.
It will not be necessary to present the above information if such disaggregation is contained in other sections of the Memory.
e) Items collected from multiple items:
Identification of the assets, with their amount, that are recorded in two or more items of the Balance sheet, with an indication of these and the amount included in each of them.
3. Application of results.
Information about the outcome application proposal, according to the following schema:
| Amount | |
|---|---|
|
and Gains |
............ . |
|
Remover | ............ . |
| Total | ............. . |
|
Distribution: | ............. . |
|
A social background | ............. . |
| A | ............. . |
| A | ............. . |
|
offset negative results from previous exercises | ............ . |
| Total | ............. . |
Information about limitations for application of results.
4. Valuation rules.
The accounting criteria applied for the following items shall be indicated:
(a) Establishment expenses; indicating the criteria used for capitalization, amortization and, where applicable, sanitation.
(b) Intangible fixed assets; indicating the criteria used for capitalisation, amortisation, provisions and, where applicable, sanitation.
In addition, the criteria for accounting for leasing contracts and for the rights to organise sporting events will be specified.
c) Fixed material, indicating the criteria for:
Amortization and provision of provisions.
Capitalization of interest and exchange differences.
Accounting for extension, modernization, and enhancements costs.
Determining the cost of the jobs performed by the entity for your immobilized.
The items of the fixed assets held in the asset for a fixed amount.
Value updates practiced under a Law.
(d) marketable securities and other similar financial investments; distinguishing in the short and long term, indicating the valuation criteria and, in particular, specifying the criteria for valuation corrections.
(e) Non-commercial credits; distinguishing in the short and long term, indicating the criteria for valuation and, in particular, specifying those followed in the valuation corrections and, where applicable, the accrual of interest.
(f) Deferred expenses for the organisation of sporting events; pointing out the date or period in which they will be developed, as well as the criteria followed for the allocation of the corresponding expenditure.
g) Stocks; indicating the valuation criteria and, in particular, specifying the criteria for valuation corrections.
In addition, the criteria for the valuation of the items on the asset for a fixed amount shall be specified.
h) Grants; indicating the criterion of imputation to results.
i) Provisions for pensions and similar obligations; indicating the accounting criterion and making a general description of the method of estimation and calculation of each of the risks covered.
j) Reversal fund; indicating the criteria used to account for the reconstitution of the value of the return asset.
k) Other provisions of Group 1; indicating the accounting criterion and making a general description of the method of estimation and calculation of each of the risks covered.
l) Debts; distinguishing in the short and long term, indicating the valuation criteria, as well as those for imputation to results of deferred interest or premium expenses.
m) Benefits tax; indicating the criteria used for accounting.
n) Foreign currency transactions; indicating the following:
Foreign Currency Balances Valuation Criteria.
A procedure used to calculate the exchange rate in pesetas of assets that are currently or in origin expressed in foreign currency.
Accounting criteria for change differences.
n) Revenue and expenditure; indicating the criteria used for income recognition, distinguishing between own income and current grants.
5. Establishment expenses.
Analysis of the movement of this Balance item during the last financial year, indicating the following:
Initial balance.
Additions.
Amortization.
Sanitation.
Final Balance.
If there is any significant departure, by its nature or by its amount, the relevant additional information shall be provided.
6. Intangible fixed assets.
Analysis of the movement during the exercise of each item of the Balance sheet included in this item and its corresponding accumulated redemptions and provisions, indicating the following:
Initial balance.
Entries or envelopes.
Increases by transfers or transfers from other accounts.
Outputs, casualties, or reductions.
Decreases by transfers or transfers to other accounts.
Final Balance.
For these purposes, a distinction shall be made between concessions, patents, licences, trade marks and the like acquired for consideration and those created by the entity itself.
In relation to the rights of the organization of sports events, the costs incurred for obtaining them and the purchase price of those rights shall be distinguished when they have been acquired. In addition, for each of the events, their indefinite or determined character shall be indicated, indicating in the latter case the period during which the entity shall be entitled to its organisation.
The goods used under the leasing arrangements shall be reported, specifying in accordance with the terms of the contract: Cost of the good at source, distinguishing the value of the option of purchase, duration of the contract, years passed, quotas satisfied in previous years and in the year, outstanding shares and the value of the purchase option.
The significant elements that may exist in this heading will be detailed and additional information on their use, expiry date and amortisation period will be provided.
7. Tangible fixed assets.
7.1 Analysis of movement during the exercise of each item of the Balance sheet included in this item and its corresponding accumulated redemptions and provisions, indicating the following:
Initial balance.
Entries or envelopes.
Increases by transfers or transfers from other accounts.
Outputs, casualties, or reductions.
Decreases by transfers or transfers to other accounts.
Final Balance.
When updates are made, it must be indicated:
The law that authorizes it.
Amount of revaluation for each item, as well as the increase in accumulated amortization.
Effect of the update on the endowment to amortisation and, therefore, on the outcome of the next financial year.
7.2 Information about:
Amount of net revaluations accumulated at the end of the financial year, carried out under a law and the effect of those revaluations on the allocation to depreciation and provisions in the financial year.
Amortization Coefficients used by item groups.
Characteristics of investments in tangible fixed assets located outside the Spanish territory, with an indication of their book value and the corresponding accumulated depreciation.
Characteristics of investments of fixed assets transferred in use or in precarious and located in the different Autonomous Communities, or territorial entities, with an indication of their book value and accumulated depreciation as well as the economic and legal regime of that provision.
Amount of interest and exchange differences capitalized on the exercise.
Characteristics of the fixed assets did not directly affect the activity of the entity, indicating its book value and the corresponding accumulated depreciation. It shall also indicate the use to which the fixed asset has been dedicated.
Amount and characteristics of fully amortized, technically obsolete or unused assets.
Goods affected by collateral.
Detail and information relating to goods affected by reversal, exposing conditions, time limits and amounts, as well as the effect on each exercise on results.
Grants and donations received related to the tangible fixed assets.
Commitments in firm purchase, and in particular construction contracts, of fixed assets, indicating the foreseeable sources of financing. They shall also provide details of any firm selling commitments that may exist.
Any other substantive circumstance affecting the assets of the fixed asset, either in nature or in its legal status, such as leases, insurance, litigation, liens or other situations analogous.
8. Financial investments.
8.1 Analysis of movement during the exercise of each balance sheet item included in the headings of "Temporary financial assets" and "Temporary financial investments" and their corresponding provisions during the exercise, indicating both for the long and the short term, the following:
Initial balance.
Entries or envelopes.
Increases by transfers from other accounts.
Outputs or reductions.
Transfers by transfers to other accounts.
Final Balance.
8.2 The following information is also required to be provided in detail about those holdings in entities or companies.
Denomination and domicile of the participating entity, reporting for each of them:
Object and reasons for such investment, justifying the approval that is required to have made an investment of this nature.
Activity or activities that they exercise.
Percentage or fraction of the capital you own.
The equity of the equity of the participating company or entity, distinguishing between capital, reserves and results of the last period, indicating for this the amount of the outstanding results.
Value according to books of participation in the capital.
Dividends earned or received in the year.
Only the information required at this point may be omitted when, by its nature, it may cause serious harm to the companies or entities to which it relates; in that case the omission must be justified.
8.3 Other information about:
Amount of fixed income and other similar financial investments, as well as of the criteria that they sell in each of the five years following the end of the financial year and the remainder until their last maturity, distinguishing by debtors. These indications shall be separately for each of the items relating to financial investments, in accordance with the Balance Sheet model.
Amount of accrued and uncollected interest.
Marketable securities, other similar financial investments and credits delivered or affected by collateral.
Breakdown of marketable securities and other similar financial investments according to the currency types in which they are instrumented, and, where applicable, coverage of existing exchange differences.
Average rate of return on fixed income values, and analogues, by homogeneous groups.
Firm commitments to purchase marketable securities and other similar financial investments and predictable sources of financing, as well as firm sales commitments.
Characteristics and amount of any guarantees received in connection with the credit issued by the institution (such as financial, collateral, apparel, domain reserves, repurchase agreements or other situations of commitment) risk).
Information on credits granted to related entities. These credits shall be broken down according to the nature, origin and destination of the credits.
Breakdown of foreign currency credits according to the currency types in which they are contracted and, where applicable, exchange rate coverage.
Amount of credits that expire in each of the five years following the end of the financial year, and the remainder until its cancellation.
Credits affected by guarantees.
Characteristics and amount of any guarantees received in connection with the credits granted by the entity to third parties (entrenching, endorsements, apparel, domain reserves, repurchase agreements, etc.).
Conditions on the remuneration of loans granted. Amounts of interest accrued and not charged.
Any other substantive circumstances affecting marketable securities, other similar financial investments and credits such as: Embargoes, litigation, etc.
9. Stocks.
Information about:
Firm and purchase commitments, as well as information on future contracts relating to stocks.
Limitations on the availability of stocks by guarantees, pignorations, sureties and other similar reasons, indicating the items to which they affect and their temporary projection.
Amount of stocks that are listed in the asset by a fixed amount. Justification or grounds for the adoption of this criterion or accounting policy.
Any other information of a substantive nature affecting the ownership, availability or valuation of stocks, such as: Litigation, endorsements, precarious guarantees, liens, insurance, etc.
10. Own funds (Social Fund).
10.1 Analysis of Social Fund Account Movement according to the following scheme:
|
| ..... . | ||
| More: |
|
| |
| Augments Social Fund: |
|
| |
|
|
|
| |
|
|
|
| |
| ................................................. . | ..... . |
| |
|
............................ . | ..... . |
| |
|
: |
|
|
|
|
Fund decreases: |
|
| |
| .......................................... . | (..... ) |
| |
|
............................. . | (..... ) |
| |
|
Total increase (decrease) in exercise |
| ..... . | |
|
Balance |
| ..... . |
10.2 Analysis of the Remainer and indication of the time when it will be designed to modify the Social Fund.
10.3 Indication of the Social Fund once the remaining remaining have been applied and based on the approval of the Assembly.
10.4 Breakdown and detail of any reserves that are part of the entity's assets are not included within the Social Fund.
11. Grants received.
Information regarding compliance with the associated conditions or related to the procurement and application of the grants.
Application policy to capital grants results.
The capital grants received shall be indicated and detailed describing as far as possible the application or destination of the grants, as well as the policy of imputation to the results of the grants, preparing for such grants. effect of the indicative table below:
|
Amount | Grant Year | Applied for | Imputation to | |
|---|---|---|---|---|
|
| In the Year |
|||
|
............ . | .............. . | .............. . | .............. . | .............. . |
|
............. . | .............. . | .............. . | .............. . | .............. . |
|
............. . | .............. . | .............. . | .............. . | .............. . |
|
............. . | .............. . | .............. . | .............. . | .............. . |
|
............. . | .............. . | .............. . | .............. . | .............. . |
|
............. . | .............. . | .............. . | .............. . | .............. . |
|
............. . | .............. . | .............. . | .............. . | .............. . |
|
............. . | .............. . | .............. . | .............. . | .............. . |
|
............. . | .............. . | .............. . | .............. . | .............. . |
|
............. . | .............. . | .............. . | .............. . | .............. . |
|
............. . | .............. . | .............. . | .............. . | .............. . |
|
............. . | .............. . | .............. . | .............. . | .............. . |
12. Provisions for pension funds and similar obligations.
12.1 Analysis of the movement of this balance sheet item during the financial year, distinguishing provisions relating to assets and liabilities, indicating:
Initial balance.
Envelopes, distinguishing from their origin (financial expenses, personnel expenses ...).
Applications.
Final Balance.
12.2 Information about:
Risks and expenses covered.
Capitalization type used.
In cases where it is necessary or substantial, a brief summary of the pension plan shall be indicated, setting out in summary the economic and financial conditions of the plan as well as the conditions of the staff affected by the plan.
13. Other provisions of Group 1.
13.1 Analysis of the movement of each balance sheet item during the financial year; indicating:
Initial balance.
Envelopes.
Applications.
Final Balance.
13.2 Information shall also be provided on the risks and expenses covered by those provisions, with particular reference to the funds for reversion.
14. Non-commercial debts.
The information, distinguishing the short term will be about:
Information about credits received from related entities. These credits shall be broken down according to the nature, origin and destination of the credit.
These indications shall be separately for each of the debt items in accordance with the balance sheet model.
Breakdown of foreign currency debts according to the currency types in which they are engaged and in, their case, coverage of existing exchange differences.
Amounts of credit lines available, as well as credit policies granted to the entity with their respective limits. The existence of the available discount lines, as well as their use, will be reported as appropriate.
Amount of accrued and unpaid financial expenses.
Detail of bonds and bonds in circulation at the end of the financial year, indicating the main characteristics of each issue (interest, maturities, guarantees, etc.).
15. Tax situation.
Information on the share of income and results to be incorporated as a tax base for the benefit tax. In addition, the following shall be reported:
Distinction within heading 14. "Company tax", between:
Corporation Tax on a general basis.
Minimum quota for supported holds.
Explanation of the differences between the accounting result and the tax result, using the following schema:
Reconciliation of the accounting result with the corporate tax base
|
Accounting Result | Augments | Decreases |
|
|---|---|---|---|
| Taxes: |
|
|
|
|
Regime |
......... . | ......... . | ......... . |
|
holds | ......... . | ......... . | ......... . |
|
Differences: |
|
|
|
| ............ . | ......... . | ......... . | |
|
Retaining Res | .......... . | ......... . | ......... . |
|
Other Permanent Differences |
......... . | ......... . | ......... . |
|
Differences: |
|
|
|
| With source in exercise | ........... . | ......... . | ......... . |
|
With source in previous exercises | ......... . | ......... . | ......... . |
| Compensation of negative tax bases from previous exercises. |
| (..... ) |
|
| taxable base (subject to taxation under the general scheme). |
|
(..... ) |
|
The following information must also be indicated:
Nature information and amount of:
Income from the exempt activity by its own nature.
Information about the nature and amount of tax incentives applied during the financial year:
Deductions and reliefs to investment.
Deductions for job creation other deductions and reliefs.
Also, the outstanding incentives to apply will be exposed.
The difference between the tax burden charged to the financial year and the previous financial years and the tax burden already paid or to be paid for those exercises, in so far as that difference has a certain interest in respect of the tax burden. to the future tax burden. This difference must be broken down, distinguishing between advance tax and deferred tax.
The differences that occur between the accounting valuation and the one that would correspond to exceptional value corrections of the fixed assets and the working assets that are due solely to the application of the the tax legislation, duly justified.
Negative tax bases from previous exercises pending tax compensation, the time limit and the conditions to be able to do so.
Commitments regarding tax incentives.
Any other substantive information regarding the tax situation.
16. Guarantees committed to third parties and other contingent liabilities:
Overall amount of guarantees committed with third parties, as well as the amount of liabilities included in the liabilities balance sheet. This information shall be broken down according to the classes of guarantees, given separately from those given and granted to entities of the Autonomous Communities or other territorial, local or other local authorities and within their regulatory scope.
Nature of the contingencies, system of assessment of the estimation of factors on which it depends, with indication of the eventual effects on the patrimony and on the results; if any, the reasons that prevent it will be indicated this assessment as well as the existing maximum and minimum risks.
17. Revenue and expenditure.
17.1 Breakdown of items 1.a and 2.a of the profit and loss account, "Consumer consumption of sports equipment" and "Consumption of goods for sale and other supplies", distinguishing between purchases and variation of stocks.
Breakdown of item 2.b of the profit and loss account "Social charges", distinguishing between contributions and endowments for pensions and other social charges.
Breakdown of item 4.b of the profit and loss account, "Change of provisions and losses of bad loans", distinguishing between failed and the variation of the provision for insolvencies.
17.2 Information about:
Segregation of grant income from those generated by the entity itself:
The revenue from the grants shall be reported as follows:
Total amount of the subsidy, broken down by the bookies and subsidising entities and between grants and grants receivable.
The classification of grants based on their nature, destination or application.
For own revenue it will be indicated:
More significant contracts that originated them.
Policy or criteria for the reporting of contracts or periods of time for various financial years.
The expenses will be reported on:
Transactions made in foreign currency, with separate indication of purchases, sales and services received and provided.
Expenses by their nature, detailing in a note the expenses affected to the activity.
Staff expenses applied to each of the activities, indicating the average number of workers per category.
Breakdown of overhead expenses indicating their nature and the distribution of the same in each activity.
Revenue and financial expenses.
Extraordinary expenses and revenues, including revenue and expenses for previous years.
18. Other information:
Information about:
Amount of salaries, allowances and remuneration of any kind accrued in the course of the exercise by members of the governing boards, whatever their cause. This information shall be provided in a comprehensive manner by means of remuneration.
Furthermore, the amounts collected by the technical and sports teams of any remunerative amount will be facilitated by segments and in a globalized manner.
The amount of advances, loans and credits granted to managers and administrative-technical staff of the institution, indicating characteristics, conditions, repayment terms, interest rates and so forth, should be broken down. It shall also be indicated if there are obligations assumed on your account.
Information on the obligations incurred in relation to pensions and life insurance against previous members of the boards or administrative and technical teams.
Operations in which there is some type of guarantee, indicating the assets affected by them, even in the case of liquid availabilities, pointing out in this case the existing availability limitations.
19. Post-shutdown events.
Additional information about events occurring after the closure that do not affect the annual accounts to that date, but whose knowledge and disclosure in the memory is useful for the user of the annual accounts of the entity.
Additional information on events occurring after the closure of the annual accounts affecting the implementation of the operating entity principle.
In the event that the reporting entity has an economic cycle of activity that does not coincide with the financial year to which the annual accounts relate, the effect that such a situation causes in the case of the financial year shall be clearly stated. those accounts.
20. Table of funding.
It will describe the financial resources obtained in the financial year, as well as their application or employment and the effect that such operations have produced on working capital. For these purposes, the accompanying model must be completed.
Financial year ................
| Applications | Exercise N | Exercise N-1 |
Exercise | Exercise N-1 | ||
|---|---|---|---|---|---|---|
| 1. Resources applied to operations. |
|
| 1. Resources from operations. |
|
| |
|
2. Expense of establishing and formalizing debts. |
|
| 2. Contributions for loss compensation. |
|
| |
|
3. Immobilized acquisitions: |
|
| 3. Capital grants |
|
| |
|
) Intangible assets. |
|
| 4. Long-term debts |
|
| |
| b) Material assets. |
|
| a) Borrowings and other similar liabilities. |
|
| |
| c) Financial assets. |
|
| b) Related entities. |
|
| |
| c.1 Related Entities. |
|
| c) Other companies. |
|
| |
|
|
|
d) Of immobilized and other providers. |
|
| ||
| 4. Capital reductions |
|
|
|
|
| |
|
5. Short term debt cancellation or handover. |
|
| 5. Disposal of quiesced. |
|
| |
| ) Borrowings and other similar liabilities. |
|
| a) Intangible assets. |
|
| |
| b) Entities linked. |
|
| b) Material assets. |
|
| |
| c) From other debts. |
|
| c) Financial mobilizations. |
|
| |
| d) From fixed and other providers. |
|
| c.1 Related Entities. |
|
|
|
|
|
|
| c.2 Other financial investments. |
|
| |
| 6. Provisions for risks and expenses. |
|
| 6. Early cancellation or short-term handover of financial assets: |
|
| |
|
|
|
| a) Linked Entities. |
|
| |
|
|
|
| b) Other financial investments. |
|
| |
| applications. |
|
| Total Sources. |
|
| |
|
Excess from application sources (working capital increase). |
|
| Application Event on Sources (Circulating Capital Decrease). |
|
|
| Exercise N |
| ||||
|---|---|---|---|---|---|
| Decrease | Augments | Decline | |||
| . Stocks. |
|
|
|
|
|
| 2. Debtors. |
|
|
|
| |
|
3. Creditors. |
|
|
|
|
|
| 4. Temporary financial investments. |
|
|
|
| |
| . Treasury. |
|
|
|
| |
|
6. Adjustments by staging. |
|
|
|
| |
|
Total. |
|
|
|
| |
|
circulating capital change. |
|
|
|
| |
21. Basis for presentation of the settlement of the budget.
The criteria for settlement are based on the following general concepts:
Compliance with legality. The budget shall be settled on the basis of the legal rules established by the High Council of Sport.
The accounting criteria and methods for the recording and presentation of the settlement of the budget shall be described in summary form.
Criteria or rules that apply for reconciliation or adjustment between the accounting result and the budget result.
Method followed for the reconciliation and justification of the modifications to the approved initial budget and the definitive one that is liquid.
22. Budget reconciliation and profit and loss account.
A simplified table will be established in which the differences in accounting criteria and policies between the budget and the profit and loss account are highlighted.
This reconciliation will contain the following concepts:
|
| Amount |
|---|---|
|
Result: |
|
|
(Loss) | ...... . |
|
: |
|
|
and items considered as expenses budget: |
|
|
(1) Investments in Assets | (...... .) |
| (2) Capital Grants | (...... .) |
|
More: |
|
|
Expense concepts that do not assume immediate payments for the purposes of the budget: |
|
|
(1) Amorizations | (...... .) |
|
(2) Provisions | (...... .) |
|
Liquidation: |
|
|
Surplus (Deficit) |
...... . |
The following additional and complementary tables will be included in this section of the memory:
Annex I:
Table summary of the budgetary clearance of revenue and expenditure for the reporting year.
Annex II:
Reclassification of expenses by nature of the profit and loss account on the activity and concepts of the activity. This reclassification must match the summarized budgetary control.
PART QUINTA
Valuation Rules
1. Development of accounting principles
1. The valuation rules develop the accounting principles, set out in the first part of this text, 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 mandatory application.
2. Inmobilized Material
1. Assessment.
Goods included in the tangible fixed assets should be valued at the purchase price or the cost of production. In the case of goods acquired for free title, the price of the purchase shall be deemed to be the value of the goods at the time of purchase.
The value of the corresponding fixed assets shall be added to the amount of additional or additional investments made, being valued in accordance with the criteria set out in the preceding paragraph.
2. Purchase price.
The purchase price includes, in addition to the amount invoiced by the seller, all additional expenses that occur until it is put into operation: expenses for planning and shooting down, transportation, rights Tariff, insurance, installation, assembly and similar.
The inclusion of financial expenses in the purchase price is permitted, provided that such expenses have become due prior to the operation of the asset, and have been rotated by the supplier or correspond to loans or other types of foreign financing, which are intended to finance the acquisition. In this case, your enrollment in the asset should be noted in memory.
Indirect taxes on the assets of tangible fixed assets will only be included in the purchase price when they are not directly recoverable from the Public Finance.
3. Production cost.
The cost of production of the goods manufactured or constructed by the entity itself is obtained by adding to the purchase price of the raw materials and other consumable materials, the other costs directly attributable to those goods. The part that reasonably corresponds to the costs indirectly attributable to the goods in question must be added to the extent that such costs correspond to the manufacturing or construction period.
The inclusion of financial expenses in the cost of production is permitted, provided that such expenses have become due prior to the operation of the asset, and have been rotated by the supplier or (a) correspond to loans or other types of foreign financing for the purpose of financing manufacturing or construction. In this case, your enrollment in the asset should be noted in memory.
4. Venal value.
The value of a good is the price that is presumed to be willing to pay an eventual acquirer taking into account the state and the place in which it is said well. The venal value will be appreciated according to the situation of the entity and, generally, under the scenario of continuity of the exploitation of the good.
5. Value adjustments for tangible fixed assets.
In all cases, the written amortizations will be deducted, which must be established systematically according to the useful life of the goods, taking into account the depreciation normally suffered by their operation, use and enjoyment, without prejudice to the obsolescence that might affect them as well.
The necessary valuation corrections shall be made in order to attribute to each item of tangible fixed assets the lower market value corresponding to the closing of each financial year, provided that the accounting value of the fixed assets are not recoverable by generating sufficient income to cover all costs and expenses, including depreciation.
For long-term depreciation which is not considered definitive, provision must be made; this provision shall also be deducted for the purpose of establishing the valuation of the good in question; in this case the valuation shall not be maintained. lower if the causes that prompted the value correction would have ceased to exist.
When the depreciation of the goods is irreversible and distinct from the systematic depreciation, the loss and the decrease in the value of the corresponding good will be directly accounted for.
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, movement of land, drainage and drainage works, as well as the demolition of buildings where necessary in order to carry out works of a new plant; and also the costs of inspection and lifting of plans when they are carried out prior to their acquisition.
(b) Constructions. -They will be part of their purchase price or production cost, in addition to all those facilities and elements that have a permanent character, the fees inherent in the construction and the fees Project and direction of work. The value of the land and buildings and other buildings shall be shown separately.
(c) Technical facilities and equipment.-Your assessment shall include all procurement, manufacturing and construction costs until they are put into operation.
(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 expenditure for the financial year. If the period of their use is greater than one year, it is recommended, for reasons of operational ease, the annual regularisation procedure, by means of a physical account; acquisitions shall be due to the fixed assets account at the end of the financial year, on the basis of the inventory taken, with a reasonable loss on merit.
Templates and moulds used on a permanent basis in the development of sports equipment must be part of the fixed assets, with their depreciation calculated according to the useful life period. The moulds used for isolated fabrications should not be considered as inventorable.
e) Sports animals. -Your valuation will include all acquisition costs. The offspring intended for sport shall be assessed by applying the costs necessary for their upbringing, including in their case the financial costs involved, and without in any event exceeding the market price.
(f) The expenditure incurred during the financial year on the basis 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 and the end of the year, the accounts 230237, shall be charged for the amount of such expenditure, with credit to sub-group 73 accounts.
g) The costs of renewal, extension or improvement of tangible fixed assets shall be incorporated into the asset as the highest value of the asset as they represent an increase in capacity, productivity or elongation of its assets. useful life and whenever it is possible to know or reasonably estimate the net book value of the items which, because they have been replaced, must be discharged from the inventory.
4. Intangible Assets
The various concepts in intangible fixed assets will be valued for their purchase price or their cost of production; the criteria for the fixed assets will be applied as far as they are concerned. the allocation of write-downs as provisions, without prejudice to the provisions of Standard 5.
5. Special Rules on Intangible Assets
In particular, the rules that are expressed in respect of the goods and rights that are indicated in each case shall apply:
(a) Research and development expenses. -They shall be expenditure for the financial year in which they are carried out; however, at the end of the financial year, they may be activated as intangible fixed assets when they meet the following conditions:
Be specifically individualized by projects and their cost clearly set so that it can be distributed over time.
Having good reasons for the technical success and economic-commercial profitability of the project or projects concerned.
The research and development expenditure on the asset must be amortised as soon as possible and within five years after the completion of the research or development project that has been carried out. capitalised; where there are reasonable doubts as to the technical success or the economic-commercial profitability of the project, the capitalised costs must be incurred directly at a loss.
(b) Industrial property.-In this respect, the costs of capitalised research and development shall be accounted for when the corresponding patent or similar is obtained, including the cost of registration and formalisation of the property industrial.
(c) Rights on the organisation of sporting events. -They shall be directly in the asset where their value is shown under an onerous acquisition; however, at the end of the financial year, they may also (a) the costs incurred in obtaining rights relating to the organisation of periodic sporting events shall be activated as immobilised, where there are reasonable grounds for obtaining them. These rights must be amortised in a systematic manner and cannot exceed the period during which that right contributes to the collection of revenue.
(d) Transfer rights. -They may be included in the asset only if their value is evidenced by an onerous acquisition.
Transfer rights must be amortised in a systematic manner, not exceeding the period during which the transfer fee contributes to the collection of revenue.
(e) Computer programmes shall be included in the asset, both those acquired from third parties and those made by the institution itself, using the own resources available to it and only in cases where the latter is provided for. use in various exercises.
In no case can the maintenance costs of the IT application be included in the asset.
The same capitalization and amortization criteria will apply as those set for research and development expenses.
(f) Where, by reason of the economic conditions of the lease, there is no reasonable doubt that the purchase option is to be exercised, the lessee shall record the transaction in the terms set out in the paragraph next.
The rights deriving from the leasing contracts referred to in the preceding paragraph shall be accounted for as intangible assets for the spot value of the asset, with the total debt to be reflected in the liability. the quotas plus the amount of the purchase option. The difference between the two amounts, consisting of the financial expenses of the transaction, shall be counted as expenses to be distributed in several financial years. The rights recorded as intangible assets shall be amortised, where appropriate, 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.
The expenses to be distributed in various exercises will be charged to results according to a financial criterion.
(g) Where, by reason of the economic conditions of a disposal, connected to the subsequent leasing of the goods in question, it is apparent that this is a method of financing, the lessee must register the operation in the terms set out in the following paragraph.
The net book value of the object of the transaction shall be reduced, simultaneously being recognised and the intangible value for the same amount. At the same time, the total debt for the shares plus the amount of the purchase option shall be recognised in the liability; the difference between the debt and the financing received in the transaction shall be counted as expenses to be distributed in several exercises.
6. th Establishment Expenses
Establishment expenses shall be valued for the purchase price or production cost of the goods and services that constitute them. In particular the following rules shall apply:
(a) They will have to consider first-establishment expenses the following. -Honoraries, travel expenses and others for prior studies of technical and economic nature; launch advertising; recruitment, training and distribution of staff, etc., occasioned by the establishment.
(b) Furthermore, the expenses of the establishment of property that, not being the property of the Federation, are transferred to it by public or private entities for the sports practice shall be considered.
Establishment costs must be amortised systematically within a period of not more than five years.
7. th Expenses to Distribute in Multiple Exercises
The following rules apply:
1. Debt formalisation costs.
Debt formalization expenses will be valued for their purchase price or their cost of production.
In principle, these expenses should be affected to the financial year corresponding, exceptionally, these expenses may be distributed in several financial years, in which case they will be imputed to results during the maturity of the corresponding debts and in accordance with a financial plan; in any event they shall be totally imputed when the debts to which they correspond are amortised.
2. Deferred interest expense.
Deferred interest expense shall be valued for the difference between the redemption value and the issuance value of the debts to which they correspond.
Such expenses will be charged to results during the maturity of the corresponding debts and in accordance with a financial plan.
3. Deferred expenses for the organization of sporting events.
Deferred expenses for the organization of singular sporting events will be valued for the total amount satisfied for such organization, both before the granting of the right to the organization, and after its grant until the event is held. Expenditure arising from participation in sports championships shall not be included.
In the case of expenses incurred prior to the granting of the right, for registration in the asset, there must be reasonable grounds for obtaining the organization; otherwise, the results of the exercise in which they occur.
Your total amount will be charged to the expense of the exercise when the sporting event takes place.
8. Negotiable Securities
1. Assessment.
Marketable securities in groups 2 or 5, whether fixed or variable, shall be valued in general for their purchase price for subscription or purchase. This price shall be constituted by the total amount satisfied or to be satisfied by the acquisition, including the costs inherent in the transaction. For these purposes, the following criteria must be observed:
(a) The amount of the preferred subscription rights shall be understood to be included in 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 or interest shall be recorded independently, taking into account their maturity.
For these purposes, "explicit interest" means 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 the same in order to exercise them, the amount of the cost of the rights shall decrease the purchase price of the respective securities. This cost shall be determined by applying some general acceptance and in harmony with the principle of prudence; at the same time, the amount of the valuation corrections accounted for shall be reduced proportionately.
In any case, the method of the average price or average cost duly weighted by homogeneous groups should be applied; it is understood by homogeneous groups of values that have 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. However, where circumstances of sufficient entity and clear evidence that determine a value lower than the market price indicated above are measured, the value correction that is relevant to the prevailing lower value shall be made.
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 year; the closing day of the balance sheet 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. This same criterion shall apply to shares in the capital of related entities, the provision of provisions shall be made in the light of the development of the equity of the participating entity.
9. Non-Commercial Credits
The amount delivered will be recorded. The difference between that amount and the nominal amount of the claims shall be computed as interest income in the year in which they are due, following a financial criterion and the credit for interest in the assets of the balance sheet is recognised.
Credit for the sale of fixed assets shall be valued for the sale price, excluding in any case the interest incorporated at the nominal amount of the credit, which shall be charged and recorded as indicated in the preceding paragraph.
Accrued interest, whether due or not, shall be in group 2 or 5 credit accounts on the basis of maturity.
The implied interest on an accrual basis, in accordance with a financial criterion, shall be recorded on those credit lines after the date of acquisition of the value.
The valuation corrections to be made shall be made, with the corresponding provisions, where appropriate, provided for the risk that the potential insolvencies may present with respect to the recovery of the assets of which the treat.
10. Own Obligations
When the institution acquires its own obligations to write them down, any differences that may arise between the acquisition cost, excluding accrued interest, and redemption values, excluding premiums not attributed to results recognised as expenses to be distributed in various financial years, shall be charged or paid, as appropriate, to account 674 or 774.
11. Non-Commercial Deudas
They will be on the balance sheet for their redemption value. 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.
The credit accounts shall be on the balance sheet for the amount provided, without prejudice to the information to be provided in memory in relation to the amount available.
12. Th Debtors and creditors for sports activities
They will be on the balance sheet at face value. Interest on the nominal amount of the loans and debits for operations of a maturity of more than one year shall be recorded in the balance sheet as "Revenue to be distributed in various financial years" or " Expenses to be distributed in several exercises ", respectively, each year being allocated to results according to a financial criterion.
The valuation corrections to be made shall be made, with the corresponding provisions, where appropriate, provided for the risk that the potential insolvencies may present with respect to the recovery of the assets of which the treat.
13
1. Assessment.
Goods included in stocks, including sports animals intended for marketing, should be valued at the purchase price or at the cost of production.
2. Purchase price.
The purchase price shall include the invoice entry plus any additional costs incurred until the goods are in storage, such as transport, customs, insurance, etc. The amount of indirect taxes levied on the acquisition of stocks shall be included in the purchase price only if that amount is not directly recoverable from the public finances.
3. Production cost.
The cost of production will be determined by adding to the purchase price of raw materials and other consumable materials, the costs directly attributable to the product. The part that reasonably corresponds to the costs indirectly attributable to the products in question must also be added to the extent that such costs correspond to the processing period.
4. Value fixes.
When the market value of a good or any other value that corresponds to it is lower than its purchase price or production cost, it shall carry out valuation corrections, giving the relevant provision, where the depreciation is reversible. If the depreciation is irreversible, this shall be taken into account when assessing stocks. For this purpose market value shall be understood as:
(a) For raw materials, their replacement price or net carrying value if they were less.
(b) For goods, goods for sale and finished products, their value for completion, deducted the marketing costs that correspond.
(c) For the products in progress, the value for the completion of the corresponding finished products, deducted the total production costs outstanding and the marketing costs.
However, the goods which have been the subject of a contract for sale on a firm whose fulfilment must subsequently take place shall not be the subject of the assessment referred to in the preceding paragraph, provided that the the sale price stipulated in that contract covers at least the purchase price or the cost of production of such goods, plus all the costs to be incurred for the performance of the contract.
In the case of goods whose purchase price or production cost is not individually identifiable, the average price or weighted average cost method shall be adopted in general. The FIFO, LIFO or other analogue methods are acceptable and can be adopted if the entity considers them to be more appropriate for their management.
In exceptional cases, certain raw materials and consumables may be valued for a fixed amount and value, when they meet the following conditions:
a) That they are constantly refreshed,
b) That its overall value and composition do not vary significantly and,
c) That such a global value is of secondary importance to the entity.
The application of this system will be specified in memory, based on its application and the amount of fixed amount and value.
14. Foreign Currency Exchange Differences
1. Tangible and intangible fixed assets.
As a general rule, their conversion into national currency shall be made by applying to the purchase price or production cost the exchange rate prevailing on the date on which the assets were incorporated into the equity.
Depreciation and depreciation provisions shall be calculated, as a general rule, on the amount resulting from the application of the preceding paragraph.
2. Stocks.
Your conversion into national currency will be made by applying the exchange rate in force at the date of each acquisition to the purchase price or production cost, and this valuation will be used as much if applies the specific identification method for the valuation of stocks, 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 have on the market at the date of the closing of the accounts. If that market price is fixed in foreign currency, the exchange rate in force at that date shall apply for conversion into national currency.
3. Variable income values.
Your conversion into national currency shall be made by applying to the acquisition price the exchange rate prevailing on the date on which such securities were incorporated into the equity. The valuation thus obtained may not exceed the value of the exchange rate in force at the closing date, at the value of the securities on the market.
4. Treasury.
The conversion into national currency of the foreign currency and other liquid assets held by the entity shall be made by applying the exchange rate in force at the date of incorporation into the equity. At the end of the financial year they shall appear in the balance sheet at the exchange rate in force at that time.
If, as a result of this assessment, a negative or positive change difference is found, it will be charged or paid, respectively to the result of the exercise.
5. Fixed income, credit and debt securities.
The conversion into national currency of fixed income securities as well as foreign currency credits and debits shall be carried out in accordance with the exchange rate in force at the date of the operation. At the end of the financial year, the exchange rate shall be valued at that time. In cases of change coverage (change insurance or similar coverage), only the portion of the risk not covered shall be considered.
The positive or negative exchange differences of each value, debit or credit shall be classified according to the maturity and the currency. For these purposes, those currencies which, although different, will have official convertibility in Spain will be grouped together.
(a) Unrealized positive differences occurring in each group, as a general rule, will not be integrated into the results and will be collected in the balance sheet liability as "Income to be distributed in various exercises".
b) On the contrary, the negative differences that occur in each group, as a general rule, will be imputed to results.
However, unrealised positive differences may be achieved where for each homogeneous group results have been attributed to previous years or to the exercise itself, negative differences of change, and for the amount that would result from undermining those negative differences due to the positive differences recognised in the results of previous years.
Positive differences deferred in previous years will be attributed to results in the exercise that sell or cancel in advance the corresponding fixed income, credit and debt securities or to the extent that They recognize differences in negative change equally or higher in each homogeneous group.
6. Special rules.
By application of the principle of the acquisition price, foreign exchange differences should not be considered as rectifications of the purchase price or the cost of production of the fixed assets. However, where differences in exchange occur in foreign currency debts over a period of more than one year and are intended for the specific financing of the fixed assets, it may be possible to incorporate the potential loss or gain as a greater or lower cost of the corresponding assets, provided that each and every one of the following conditions is met:
That the difference-generating debt has been used unequivocally to acquire a concrete and perfectly identifiable fixed asset;
That the period of installation of said immobilized is greater than twelve months;
That the change in the exchange rate occurs before the immobilized is in operating conditions;
That the amount resulting from the addition to the cost does not in any case exceed the market value or reorder of the fixed assets.
The capitalized amounts in accordance with this option will be considered to be one more element of the cost of the tangible fixed assets and will therefore be subject to amortization and provision, if any.
15. Value Added Tax
The non-deductible input VAT 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 (own production for the purpose of the institution's fixed assets), the non-deductible VAT shall be added to the cost of the respective investment goods.
They shall not alter the initial valuations of the adjustments in the amount of the input VAT not deductible as a result of the regularization arising from the definitive pro rata, including the adjustment for investment goods.
16. Company Tax
For the accounting of the Company Tax, the differences that may exist between the accounting result and the tax result, understood as the tax base of the tax, will be considered, provided they are due to the following causes:
Differences in the definition of expenditure and revenue between the economic and tax fields.
Differences between the temporary revenue and expenditure imputation criteria used in those areas.
The admission in the tax scope of the compensation of negative taxable bases from previous years.
For these purposes, the following differences can be distinguished:
"Permanent Differences": Those produced between the taxable base subject to taxation under the general scheme and the accounting result before tax for the year that do not revert to subsequent periods, excluding compensated losses. In particular, permanent differences shall be considered:
The results for the activities exempt from Corporate Tax.
Yields subject to retention that limit their taxation to the amount of this.
"Temporary differences": The existing ones between the taxable base subject to taxation under the general scheme and the accounting result before tax for the year whose origin is in the different temporary criteria of imputation employees to determine both magnitudes and therefore revert to subsequent periods.
The "offset losses", for the purposes of determining the tax base.
The expenditure to be recorded by the Company Tax will be calculated on the economic result before taxes, as modified by the "permanent differences", taking into account the withholding taxes minimum.
The "time differences" and the offset losses shall not change the economic result for the purposes of calculating the amount of the Corporate Tax expense.
The existence of fiscally compensable losses will give rise to a tax credit that represents a lower tax payable in the future.
For the accounting of the Corporate Tax, it will also be necessary to consider that the bonuses and deductions in the tax quota, excluding deductions and payments on account, will be considered as a minorization in the amount of the accrued corporate tax.
In accordance with the above criteria, the amount to be accounted for by the accruals tax in the financial year shall be calculated by performing the following transactions:
The "adjusted accounting result" will be obtained, which is the pre-tax economic result of the exercise plus or minus the "permanent differences" that correspond to it.
The amount of gross tax will be calculated by applying the tax rate for the financial year on the "adjusted accounting result".
The amount "gross tax", whether positive or negative, will be subtracted or added, respectively, that of the bonuses and deductions in the quota, excluding withholding and payments to account, to obtain the " Tax on Companies established on a general basis '.
The amount of the supported holds as a minimum fee shall be added to the General Corporation Tax.
The tax credit as a result of the tax loss compensation shall be calculated by applying the tax rate of the financial year to the negative tax base of the financial year.
The differences between the Company's tax payable and the expense of such a tax, as well as the tax credit for the tax compensation of losses, to the extent that they have a certain interest with respect to the burden Future tax, will be recorded in the accounts 4740. -Advance benefits tax, 4745. -Credit for losses to compensate for the financial year ..... and 479. -Tax on deferred benefits.
When the modification of the tax legislation or the evolution of the economic situation of the entity gives rise to a variation in the amount of the pretax, tax credits and deferred taxes, will proceed to adjust the balance of the aforementioned accounts, with the result that the income or expenditure, as appropriate, is derived from such adjustment.
In accordance with the principle of prudence, only pre-tax and tax credits, whose future performance is reasonably assured, will be counted in the 4740 and 4745 accounts, and those other taxes will be lowered. those that arise logical doubts about your future recovery.
notwithstanding the foregoing, the tax portion corresponding to the permanent differences may be considered as income or expense; likewise, deductions and allowances in the quota may be considered as income, excluding holds and payments on account. Such revenue and expenditure may be subject to a reasonable basis on a basis.
17. th Shopping and other expenses
In accounting for the purchase of goods and other goods to resell, the following rules will be taken into account:
(a) Expenditure on purchases, including transport and taxes on acquisitions, excluding the deductible input VAT, shall be charged to the respective account of the sub-group 60.
b) Discounts and similar items included in invoices that do not obey soon to be paid will be considered as the least amount of the purchase.
(c) Discounts and similar discounts granted to the entity for early payment, including or not on the invoice, shall be considered as financial income, accounting for 765.
d) Discounts and similar ones that are based on having reached a certain order volume will be counted in the account 609.
e) Discounts and similar after receipt of the invoice originating from quality defects, non-compliance with delivery times or other similar causes shall be accounted for in account 608.
In accounting for service expenses, the above rules apply.
In the accounting of losses by disposal or loss in the inventory of fixed assets or temporary financial investments, the expenses inherent in the operation shall be included as the largest amount.
18. Sales and other revenue
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 inherent in the costs, 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 do not obey soon to be paid will be considered as the lower amount of the sale.
(c) Discounts and similar discounts that are granted by the entity for early payment, whether or not included in the invoice, shall be considered as financial expenses, accounting for 665.
d) Discounts and similar that are based on having reached a certain order volume will be counted in account 70801.
e) Discounts and similar post-issuance of the invoice originating from quality defects, non-compliance with delivery times or other similar causes shall be accounted for in the account 70800.
In accounting for other revenue, the following rules will be considered:
(a) Abonos and tickets to acts and shows: In general, revenue from sporting events must be recognised when such acts occur.
(b) Quotas or Federative Licences: Fees or periodic licences for the provision of services shall be recognised as income in the period to which they correspond. For these purposes, the corresponding periods shall be carried out.
19. th Dotations to provision for pensions and similar obligations
In the accounting of endowments to the provision for pensions and similar obligations, accrued expenses shall be included, by estimates made according to actuarial calculations, in order to nurture the funds internal requirements to cover legal or contractual obligations, without prejudice to the imputation to the provision of the financial returns generated in their favour.
20. Grants received
a) General considerations:
Grants are transfers of resources received by sports entities from public or private entities, with the obligation to comply with the conditions or requirements that have been established in their case for granting.
When there are circumstances that could result in the return of a particular grant, the corresponding risk must be provided in a subgroup account 49, which will be created for these purposes.
b) Operating grants:
The subsidies to the holding are those granted in the fund lost by the State or other public or private entities, which are generally intended to compensate for negative results of the holding, or to assure the entity continuity of your sporting activity.
These types of grants constitute operating income from the financial year or exercises to which they are referred, and must be collected separately in the annual accounts, in order to differentiate the components appropriately. of the result of the Federation.
For the accounting recognition of grants as income, the general rules on the recognition of income must be met and there must be reasonable assurance that the conditions will be met. established for your perception.
The recognition of a grant as income, in application of the accrual principle, will not be affected by the fact that it is perceived in different exercises to which its imputation corresponds.
c) Capital Grants:
Capital grants of any kind shall be valued for the amount granted when they are non-reintegrable. For these purposes, those in which the conditions laid down for their granting or where appropriate have already been met shall not be reintegrable, there are no reasonable doubts as to their future compliance.
Those received as non-reintegrable shall be charged to the result of the exercise in proportion to the depreciation experienced during the period by the assets financed by such grants.
In the case of non-depreciable assets, the subsidy shall be charged to the result of the year in which the disposal or disposal of the assets takes place.
21. Second Reversal Fund
Allocations to the reversion fund will be calculated on the cost of the assets that must be delivered to the end of the concession, considering also the terms of service in which such delivery should be made according to the concession contract.
The reversion fund in sports entities with revertible assets is constituted by the amounts that during the period of exploitation of the assets in question.
Results will be charged as expenses, by which the final net book value of the assets to be reversed is recovered at the time the reversal is to be made, as well as the amount of the estimate, which must be each year, of the costs necessary for the delivery of the goods. For these purposes, the time limits and conditions laid down in the concession contract shall be taken into account.
The reversion fund that any entity with reverable assets must create is not part of own resources, having in contrast the characteristics of a long-term liability, the maturity of which will coincide with the moment of delivery of the revertible goods.
22. Changes in accounting criteria and estimates
By application of the principle of uniformity, the criteria for accounting for one year to another shall not be altered, except in exceptional cases which shall be indicated and justified in memory and always within the criteria authorized by this text. 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 profit and loss account the cumulative effect of the changes in assets and liabilities, calculated on that date, that are a consequence of the change of criteria.
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.
23. Generally accepted accounting principles and rules
Generally accepted accounting principles and rules will be considered in:
(a) The Trade Code and the remaining commercial law.
b) The General Accounting Plan and its sectoral adaptations.
(c) The rules of development that, in accounting matters, establish in its case the Accounting and Audit Institute of Accounts.
d) Other legislation that is specifically applicable.
