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Resolution Of 22 Of February Of 2016, Of It Intervention General Of The Administration Of The State, By Which Is Dictate Standards Of Registration, Assessment And Information Of Them Goods Of The Heritage Historical Of Nature Material To Include In The...

Original Language Title: Resolución de 22 de febrero de 2016, de la Intervención General de la Administración del Estado, por la que se dictan normas de registro, valoración e información de los bienes del patrimonio histórico de naturaleza material a incluir en las cue...

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entity will obtain, from the same, economic returns or service potential in the future and

b) as long as they can be reliably valued.

2. The entity may record the assets of the historical estate by grouping them by nature, for which it will unadd the accounts at the 4-digit level.

3. When the assets of the historical estate cannot be reliably valued, information must be given in memory.

Fourth. Applicable valuation criteria.

4.1 Acquisition Price.

The purchase price includes the purchase price, including import duties and non-recoverable indirect taxes on the purchase, as well as any costs directly related to the purchase price. purchase or placing in service of the element of the historical heritage for the purpose for which it is intended, until it has been put into operation. Any discount or discount class that has been obtained will be deducted from the price.

Costs are considered directly related to the purchase or placing of service, inter alia, the following:

1) The preparation of the physical site;

2) Those corresponding to the initial delivery and the handling or subsequent transport;

3) Those relating to the installation;

4) Professional fees, such as those paid to architects, engineers or public servants, as well as commissions and remuneration paid to agents or intermediaries.

In the event that the entity accrues expenses from its own organization, they will only be considered as part of the acquisition price if they meet all of the following conditions:

a) They are directly attributable to the acquisition or placing in service of the estate element.

b) They can be measured and imputed reliably, applying strict monitoring and control criteria.

(c) They are necessary for the acquisition or putting into service conditions, so that, if they have not used their own means, it would have been necessary to incur an external expense to the entity.

Financial expenses may be included within the purchase price provided that the requirements set out in paragraph 6 of this resolution are met.

4.2 Production cost.

This criterion will apply to investments made by the entity on the assets of the historical patrimony, provided that they meet the necessary conditions for their activation.

The cost of production of an asset manufactured or constructed by the entity itself is determined using the same principles applied to the asset acquisition price.

This cost shall be obtained by adding to the purchase price of the raw materials and other materials consumed, applying the direct identification criterion or the default of the weighted average cost or FIFO, the other costs directly imputable to the manufacture or production of the good. The proportion of the indirect costs related to manufacturing or manufacturing shall also be added.

The process of distribution of indirect costs shall be carried out in accordance with the criteria laid down in the PGCP in its standard of recognition and valuation

.

The cost allocation and imputation to the asset will be performed until the patrimonial element is finished, that is, until it is in service conditions for the intended use.

Financial expenses may be included in the cost of production when the requirements and conditions set out in the sixth section "Financial expense activation" of this same standard are met.

4.3 Reasonable value.

The fair value is the amount by which an asset or a liability can be acquired, between interested parties and duly informed parties, which carry out a transaction under conditions of mutual independence. The fair value shall be determined without deducting the transaction costs incurred in its disposal. It shall in no case have the character of fair value that is the result of a forced, urgent transaction or as a result of an involuntary liquidation.

The fair value shall be calculated with reference to a reliable market value as established in the PGCP.

In those elements for which there is no active market, fair value will be obtained by applying valuation models and techniques. For these purposes, the fair value of the movable property may be considered as an estimate of the value of the valuation calculated for the purposes of hiring insurance on such assets.

Fifth. Initial assessment.

1. Historical heritage items shall be valued at their cost, whether this is the purchase price, production cost or fair value.

2. The cost of the assets of the historical heritage shall be:

-For those acquired from third parties through an onerous transaction: the purchase price.

-For investments by the entity on the assets of the historical patrimony, provided that they meet the conditions necessary for their activation: the cost of production.

-For those acquired from third parties at a symbolic or zero price: their fair value at the time of recognition, in accordance with the standard of recognition and valuation 18. "Transfers and grants" of the PGCP.

-For those acquired in permuse: the one defined in accordance with paragraph 12 of this resolution "Special cases of acquisition and discharge".

-For the aflorados as a result of the carrying out of an initial inventory: fair value, provided that the book value corresponding to its purchase price and subsequent amounts cannot be established capable of activation.

-For the received from another entity of the same organisation, for its initial allocation: fair value at the time of recognition, in accordance with the rule of recognition and valuation 18. ' Transfers and grants " from PGCP.

-For those received in addition or free disposal: fair value at the time of recognition, as indicated in the standard of recognition and valuation 19. ' Adscriptions and other free disposals of use of the goods and rights of the PGCP, taking into account the provisions of paragraph 12 of this resolution.

Sixth. Activation of financial expenses.

In historical assets that require a period of more than one year to be in terms of use, institutions may include in the purchase price or production cost the financial expenses that are incurred. they have become established prior to their implementation, in accordance with the provisions set out in the following paragraphs.

Financial expenses are considered to be the interest and other costs incurred by theo_2">a) Its value in cultural, environmental, educational and historical-artistic terms is unlikely to be perfectly reflected in a financial value based purely on a market price.

b) Legal or statutory obligations may impose prohibitions or severe restrictions on their disposal for sale.

c) They are often irreplaceable and their value can increase over time, even if their physical conditions deteriorate.

d) It can be difficult to estimate its useful life, which in some cases can be hundreds of years.

Third. Recognition.

1. Historical assets must be recorded in accounts when the criteria for the recognition of an asset, as provided for in the public accounting framework of the PGCP, are met, i.e. when the definition of the asset is met. active and:

a) It is considered likely that the s that are low and withdrawn from use.

An item of historical equity that is on balance sheet shall be reduced by its accounting value at the time of sale or disposition by another means, or when it has been permanently withdrawn, provided that it is not expected to be obtain additional economic returns or service potential at their disposal.

The results derived from the loss of a good from the historical estate must be determined as the difference between the net amount that is obtained by the disposition and the accounting value of the asset.

Historical heritage components that are temporarily withdrawn from active use and are maintained for further use will continue to be amortised and, where appropriate, deteriorating. However, if a method of amortization is used depending on the usage, the charge for the amortization could be null.

12th. Particular cases of acquisition and reduction.

12.1 Permuse.

For the purposes of this resolution, it is understood that an element of the historical patrimony is acquired by permuse when it is received in exchange for the delivery of non-cash assets or a combination of these with monetary assets.

For accounting it will be attended to the following:

1. In cases where the assets of the historical assets exchanged are not similar from a functional point of view or useful life and a reliable estimate of the fair value of the assets can be established: the good shall be discharged by the fair value of the asset received. In the event that the fair value of the asset received cannot be measured reliably, it shall be discharged for the fair value of the goods delivered, adjusted for the amount of any cash transferred in the transaction.

The valuation differences that may arise when the asset delivered by its accounting value is discharged, shall be imputed to the account of the economic result.

When differences between the reasonable values of the assets being exchanged are not adjusted by cash, they will be treated as grants received or delivered, as the case may be.

2. In those assumptions in the historical assets exchanged are similar from a functional point of view and useful life, or where a reliable estimate of the fair value of any of the exchanged assets cannot be obtained, shall comply with the provisions of the PGCP's rule of recognition and valuation 2 "Material fixed assets".

12.2 Free subscriptions and disposals.

1. In the subscriptions and free disposals of use of historical assets, they are transferred free of charge from one public entity to another for use by the latter in a particular destination or end in such a way as to shall not be used for the intended purpose, should be the subject of a reversal or return to the contributing entity, either as a result of the provisions laid down in the applicable rules or by a binding agreement between those entities.

Within the subscriptions are included both those made from a public entity to its dependent public bodies and among public bodies that are dependent on the same public entity.

In terms of the free disposals of the use of historical assets, the two entities between which there is no relationship of dependence and are not dependent on the same public entity are included.

2. Free subscriptions and disposals of historical assets shall be recorded and valued either in the beneficiary or in the transferee or in the entity contributing or transferring, in accordance with the criteria laid down in the recognition and valuation of 19th, "Adscriptions and other free disposals of the use of goods and rights", of the PGCP, and in this section twelfth.

3. For the purposes of their recognition and valuation, in the case of a property or rights arising from the owning entity to its dependent entities, the goods or rights to which they are attached shall be understood as constituting the an initial equity contribution or an extension of the same as a result of the assumption of new powers by that dependent entity.

4. If the free transfer or disposal of the use of historical assets is for a period of less than its economic life, it shall be recorded in accordance with the following paragraphs:

-Accounting in the beneficiary entity.

The beneficiary entity shall register an intangible fixed asset for the fair value of the right of use of the historical equity element assigned or transferred, recognizing by that amount a grant income directly imputed to the net worth, or a wealth of assets and rights in the event that the subscription is made by the owning entity.

Subsequently, the income from grants will be charged to the economic income, during the period of the assignment or assignment.

-Accounting in the entity or transferor.

In the case of attachment between entities dependent on the same public entity and in the case of disposal, the transferor entity will register in account 299, "Impairment of value for usufruct transferred from the immobilized material", a deterioration of the value of the historical heritage item by the accounting value of the transferred usufruct, recognizing by that amount a subsidy expense.

In the case of an attachment to a dependent entity, the assigned entity shall record a share in the net worth of the subsidiary by the fair value of the transferred usufruct and, in account 299 " usufruct ceded from the immobilized material ", a deterioration in the value of the element of historical patrimony by the book value of said usufruct ceded. The difference that exists between the two securities shall be recorded in the account corresponding to the sub-groups 67, 'Losses from non-current assets, other expenses of ordinary management and exceptional expenditure' or 77 ' Benefits from non-current assets, other revenue from ordinary management and exceptional income. '

5. If the free transfer or disposal of the use of historical assets is for an indefinite period or similar to its economic life, it shall be recorded in accordance with the following paragraphs:

-Accounting in the beneficiary entity.

The beneficiary entity shall record in its asset the item of historical assets received at fair value on the date of the assignment or assignment, recognizing for the same amount a grant income directly imputed to the net worth, or a wealth of assets and rights in the event that the subscription is made by the owning entity.

-Accounting in the entity or transferor.

In the case of attachment between entities dependent on the same public entity and in the case of cession, the transferor entity will degenerate the good of historical patrimony assigned or transferred by its book value at the time of the an assignment or assignment recording a grant expense for that value.

In the event of an attachment to a dependent entity, the attached entity shall unsubscribe the asset under its accounting value and record a share in the equafo">-Quantification of the cumulative difference and the exercise in respect of the linear method calculated according to the expected lifetime of the regulation.

10th. Deterioration.

Historical heritage goods rarely deteriorate, but their value can increase over time even if their physical conditions deteriorate. However, if a historical asset is impaired, the recognition and valuation standard 2. "Material fixed assets" of the PGCP, as regards deterioration, shall apply to it.

11th. Assetity's net worth of the fair value of the item the historical wealth provided, recognising a result by the difference that exists, where appropriate, between the fair value of the asset and its book value in the account corresponding to the sub-groups 67, ' losses from assets not current, other ordinary management expenses and exceptional expenses "or 77," Benefits from of non-current assets, other revenue from ordinary management and exceptional income. "

6. In those disposals of use free of charge in which the transfer is agreed for a period of one renewable year for equal periods or the duration of the transfer is not established and the transferor is reserved to revoke it at the close of each financial year, as in those cases where there is no legal instrument governing the transfer or the latter does not accurately establish the terms of the transfer, the transferee entity shall not recognise any assets and shall recognise, at least annually, an expenditure of agreement with its nature and a grant income in the income statement for the best estimate of the right ceded for each financial year.

In the cases provided for in the preceding paragraph, the transferor entity shall not degenerate or deteriorate the assigned historical equity item by recognizing, at least annually, a grant expense and an income in accordance with its nature in the account of the economic outcome by the best estimate of the right of use given in each financial year.

13th. Reclassification of the assets of the historical heritage.

When an item of the historical estate meets the requirements set out in the recognition and valuation standard 7. "State of sale assets" of the PGCP, it shall be reclassified as such in accordance with the criteria established in that standard.

14th. Information to be included in the annual accounts.

Without prejudice to the provisions of the Accounting Instruction for the General Administration of the State, approved by Order EHA/30 67/2011 of 8 November 2011, the information to be included in the annual accounts shall be that indicated in the The following sections:

1. If the assets of the historical estate meet the requirements for recognition, they shall be included in the institution's balance sheet, in item 4. 'historical heritage assets' under the heading AII 'Fixed assets' of the asset, irrespective of whether they are being used by the institution.

In addition, the entity shall provide the following information regarding such assets in memory, within the section relating to Material Property:

A. Analysis of the movement during the exercise of the balance sheet item and its corresponding cumulative amortisation and cumulative value adjustments, indicating:

a) Initial save

b) Entries

c) Augments by transfers from other items

d) Outputs

e) Decreases by transfers to other items

f) Net valuation adjustments for impairment of the financial year

g) Exercise Amorations

h) End Balance

B. Information about:

(a) Useful income or depreciation coefficients used in the different types of assets of the historical estate, as well as information, if any, on the coefficients applied to different parts of the same good.

(b) Provided that it has a significant impact on the current financial year or future financial years, the changes in estimates affecting residual values, useful lives and methods of depreciation, as well as large amounts, shall be reported. general restorations or inspections.

c) Amount of capitalized financial expenses, if any, in the financial year.

d) For each significant impairment valuation correction, recognised or reversed during the financial year for a historical asset asset, it shall be indicated:

-Nature of the good.

-Amount.

-Circumstances that have led to the recognition and reversal of impairment loss.

-Criteria used to determine the amount of impairment.

(e) Goods received on an entry basis, at the level of balance sheet item, with indication, on its activated value, amortisation and cumulative impairment valuation corrections, if any.

Identification of goods received in attachment during exercise.

(f) Identification of entities to which goods have been delivered in respect of the financial year.

g) Identification of goods received in disposal during the financial year.

h) Identification of entities to which goods were delivered in disposal during the financial year.

(i) Any other substantive circumstances affecting the assets of tangible fixed assets, such as guarantees, restrictions on ownership, litigation and similar situations.

2. In accordance with the provisions of point 3 of the third paragraph of this resolution, it shall be reported in the memory on the assets of the historical heritage that they have not been able to be activated, by not meeting the criteria for the recognition of assets. In particular, the following information will be provided:

-Identification of the good.

-Legal status of the same.

-Post-activated and, if applicable, useful life and amortization method.

Additional disposition first. Amendment of the Resolution of 17 November 2011 of the General Intervention of the State Administration, approving the Adaptation of the General Plan of Public Accounting to the General Administration of the State.

The Resolution of 17 November 2011 of the General Intervention of the State Administration, approving the adaptation of the General Plan of Public Accounting to the General Administration of the State, is hereby amended. as follows:

One. In Annex I, "Amendments to the table of accounts", the following amendments are made:

a) In paragraph B):

-Account is added 186, "Long Term Advance Revenue".

-Account 5210, "Short-term Debt to State Agencies and Agencies for Liquidity Auctions" is deleted, which is replaced by account 5130, " Short-Term Debt to State Public Sector Entities by Temporary Transfer of liquidity. "

(b) In paragraph C, sub-group 18 is included with the following new name:

18. Bonds and deposits received and adjustments for long-term consolidation.

Two. In Annex II, "Amendments to the accounting definitions and relationships", the accounting definitions and relationships of account 186, "long-term anticipated revenue" are incorporated with the following wording:

186 "Long Term Advance Revenue".

Revenue accounted for in accruals that will occur in post-registration exercises.

The non-current liability of the balance sheet, under item V, "Adjustments for long-term maturity", to be created for that purpose.

Your move is as follows:

(a) The representative account of the asset received as a consideration for the income whose accrual has not occurred in the year in which the requirements for the recognition of the asset are met is generally payable. active.

b) Account 485, "Advance Income", will be charged for the short-term transfer of the amount of the income received in advance, the accrual of which is due in the 13, in the accounting of the operations of the The General Administration of the State will be used as a threshold for the activation of the goods to be registered in the account 216, "Furniture" the amount of 1,500 euros. For these purposes, this limit shall apply in respect of each item to be monitored in the inventory.

As provided for in the preceding paragraph, the acquisition of those elements of the fixed assets which have the nature of the furniture will be treated as expenditure and will therefore be charged to the account of the the results of the financial year in which the acquisition takes place, where its unit cost is lower than the amount quoted.

Previous accounting treatment shall be performed without prejudice to the inclusion of these items in the entity's inventory.

The entities included in the scope of the Accounting Instruction for the Institutional Administration of the State, approved by Order EHA/2045/2011, of July 14, will be able to apply the criteria foreseen in this disposition.

Additional provision third. Creation of two accounts to be used by the entities included in the scope of the Accounting Instruction for the Institutional Administration of the State, approved by Order EHA/2045/2011, of July 14.

The 186 "Long Term Income" and 572, "Banks and Credit Institutions" accounts are created. Other accounts ", to be used by the entities included in the scope of the Accounting Instruction for the Institutional Administration of the State, approved by Order EHA/2045/2011, of July 14, which will have the definitions and the accounting relationships listed below:

186 "Long Term Advance Revenue".

Revenue accounted for in accruals that will occur in post-registration exercises.

The non-current liability of the balance sheet, under item V, "Adjustments for long-term maturity", to be created for that purpose.

Your move is as follows:

(a) The representative account of the asset received as a consideration for the income whose accrual has not occurred in the year in which the requirements for the recognition of the asset are met is generally payable. active.

b) Account 485, "Advance Income", will be charged for the short-term transfer of the amount of the income received in advance, the accrual of which is due in the short term. In the financial year in which the income is due, the account 485 will be charged to the group 7 account, "Sales and income by nature", which corresponds to the nature of the income.

572 " Banks and credit institutions. Other accounts ".

Entity Balances in Open Accounts in Banks and Credit Institutions not anticipated in other sub-group accounts.

It will work through your divisionaries.

The content and movements of the divisionary 5721, "Temporary Liquidity Transfer Account to AGE" is as follows:

5721. Account of temporary lease of liquidity to the AGE.

Entity funds in the Banco de España temporarily ceded to the AGE for their profitability.

Your move is as follows:

(a) It shall be paid, at least at 31 December, under account 5321, "Temporary liquidity to the AGE" by the funds transferred to the AGE.

b) It will be charged, at least on January 1, with credit to account 5321, "Temporary liquidity to the AGE" for the return of funds transferred to the AGE.

Single transient arrangement. Transitional application of the threshold for the activation of the goods that make up the furniture in the General Administration of the State.

As long as the inventories of goods and rights of the non-financial immobilized of the ministerial departments are not operational, the threshold regulated in the second provision of this resolution for the activation of the property to be recorded in the account 216 "Furniture" of the accounts of the General Administration of the State shall be applied in relation to each of the transactions recorded in the accounting information system, although the same integrate multiple items that need to be tracked in the inventory. Therefore, the amount of EUR 6,000 will be used as a threshold for these operations during the transitional period covered by this provision.

Single end disposition. Entry into force.

This resolution shall enter into force on the day following that of its publication in the Official Gazette of the State. However, the additional and transitional provisions of this resolution shall apply to the annual accounts for the year 2015 and the following year.

Madrid, February 22, 2016.-The Comptroller General of the State Administration, José Carlos Mayor Hernández.