et', a point 15 is added with the following content:

" 15. The non-current liability is created under item B. V, "Adjustments for long-term maturity ", with account 186," Long-term anticipated revenue "."

Two. In the sixth paragraph, the following point 2.a is added to the statement of the account of the economic income

:

"2.a under heading (c)" Other "under heading 11," Other ordinary management costs ", accounts 677 and 695 are added."

Three. The following accounts and sub-accounts are included in Annex I, "Amendments to the Accounts Table": 114, "FRRI Stabilisation Reserve", 677, "Other expenditure", 6770, "Non-activated movable property expenses", 6771, "Other expenses FRRI activity", 6779, "Other", 695, "Endowment for other provisions" and 6951, "Dotations to technical provisions FRRI".

Four. In Annex II, 'Amendments to the accounting definitions and relationships', the following accounts shall be included in the relevant order, with the following definitions:

" 114. FRRI stabilization reserve.

A wealth account that collects the situation of the stabilisation reserve provided by the Risk Reserve Fund of the Internationalisation, in accordance with Articles 29 and 45 of the Management Regulation and Supervision of Private Insurance, which is incorporated in the balance sheet of the General Administration of the State for the variation that it experiences annually in the accounts of the aforementioned Fund.

Your balance, creditor, shall be included in the net worth of the balance sheet, item 3, "Reserves" under heading A-II, "Generated heritage".

Your move is as follows:

At the end of the year, it shall be paid or charged for the variation in the reserve provided by the Internationalisation Risk Reserve Fund for the previous financial year. the result of the integration into the AGE of the operations carried out by the FRRI, with or from the corresponding counterpart or counter-items. "

" 677. Other expenses.

Non-financial expenses, not collected in other accounts and accrued by the AGE.

Your movement, except for account 6771, "Other FRRI Activity Expenses", is as follows:

It shall be charged for the expenditure incurred during the financial year, with the general payment of a sub-group 40 accounts, "Budget creditors", for the recognition of the budgetary obligation or, where appropriate, the accounts of the Sub-group 41, "Non-budgetary creditors".

It shall be reflected in item 11.c) "Other expenses of ordinary management. Other " of the account of the economic income.

It will work through your divisionaries.

6770. Expenses for non-activated movable property.

Collect the cost of those movable property that the AGE does not record as immobilized for its unit price and relative importance, in accordance with the provisions of paragraph 1 of the Standard of Recognition and Valuation 2. "Inmobilized material" of the General Public Accounting Plan.

6771. Other expenses FRRI activity.

Account that collects the non-financial expenses of the FRRI that have not been incorporated into other accounts for this adaptation.

The movement of this sub-account is as follows:

To be charged at the end of each financial year for the expenses incurred by the FRRI during that financial year, as a result of the integration into the AGE of the operations carried out by the FRRI, with credit to the counterparty or counterparties which corresponds.

6779. Others.

You will collect non-financial expenses not included in other sub-accounts in this account. "

" 695. Allocation for other provisions.

Envelope made by the AGE for the recognition of obligations present as long as they do not find reflection in other group 6 accounts.

It will work through your divisionaries.

It shall be reflected in item 11.c) "Other expenses of ordinary management. Other " of the account of the economic income.

6951. Allocations to the technical provisions FRRI.

Account that collects the amount, certain or estimated, at the date of the calculation, of the obligations accrued by reason of the insurance and reinsurance contracts entered into, carried out through the FRRI, including relative expenses compliance with those obligations under the provisions of Section 1 of Chapter II and the third provision of the Regulation on the Management and Supervision of Private Insurance.

Your move is as follows:

To be charged at the end of each financial year for the technical provisions made by the FRRI during that financial year, as a result of the integration into the AGE of the operations carried out by the FRRI, with payment to the corresponding counterpart or counter-items. '

Single additional disposition. Creation of an account 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.

Account 677 "Other expenses" 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 14 July, which will have the following definition and accounting relationships:

" 677. Other expenses.

Non-financial expenses, not collected in other accounts and accrued by the entity.

Your move is as follows:

It shall be charged for the expenditure incurred during the financial year, with the general payment of a sub-group 40 accounts, "Budget creditors", for the recognition of the budgetary obligation or, where appropriate, the accounts of the Sub-group 41, "Non-budgetary creditors".

It shall be reflected in item 11.c) "Other expenses of ordinary management. Other " of the account of the economic income.

It will work through your divisionaries.

6770. Expenses for non-activated movable property.

Collect the cost of those movable assets that the entity does not register as fixed assets for its unit price and relative importance, as provided for in paragraph 1 of the Standard of Recognition and Valuation 2. "Inmobilized material" of the General Public Accounting Plan.

6779. Others.

You will collect non-financial expenses not included in other sub-accounts in this account. "

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" and shall apply to the annual accounts of the General Administration of the State for the financial year 2015 and following.

The single additional provision shall apply to the annual accounts of the entities included in the scope of the Accounting Instruction for the Institutional Administration of the State of the financial year 2016 and next.

Madrid, July 18, 2016.-The Comptroller General of the State Administration, José Carlos Mayor Hernández.