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Order Hap/1724/2015, 31 July, Which Regulates The Elaboration Of The General State Account.

Original Language Title: Orden HAP/1724/2015, de 31 de julio, por la que se regula la elaboración de la Cuenta General del Estado.

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Article 134 of the Spanish Constitution states that the elaboration of the General Budget of the State corresponds to the Government and its examination, amendment and approval of the General Courts.

According to the constitutional precept, the General Budget Law of the State constitutes the normative body in which the government's economic and financial plan is included for each financial year, which must be approved by the Cortes General. Once the budget has been implemented, the General Courts shall also carry out checks on the results of such implementation.

this control, which will be carried out by the Court of Auditors, by delegation of the General Cortes, is carried out on a basic document to be drawn up by the Government, the General Account of the State, in which it will be In the light of the mandate received from the General Cortes when the approval of the General Budget Law of the State was carried out.

Thus, it should be noted that the closure of the budget cycle, which begins with the elaboration and approval of the General Budget of the State, occurs with the approval of the General Account of the State of the corresponding State. exercise.

Therefore, the elaboration and referral of the General Account of the State constitutes a fundamental aspect in the process of accountability by those responsible for the execution of the budgets approved by the government. legislative.

Law 47/2003, of November 26, General Budget regulates in its Articles 130 and following, the content of the General Account of the State, its formation by the General Intervention of the State Administration, as well as its further referral to the Court of Auditors.

Article 130 of the Law, as amended by Law 2/2012 of June 29, of General State Budgets for the year 2012, regulates the content of the General Account of the State and establishes that it will be by consolidating the annual accounts of the entities that comprise the state public sector and will include the consolidated balance sheet, the consolidated wealth economic income account, the state of changes in the net worth consolidated, the consolidated statement of cash flows, the state of settlement of the consolidated budget and the consolidated memory. In addition, it indicates that the General Account shall provide information on the financial and financial situation, the financial assets and the implementation of the state public sector budget.

This wording configures the General Account of the State as an information document formed by the consolidation of the accounts rendered by those responsible for the various public entities, in order to offer a vision of all the activity developed by the entire state public sector.

For its part, Article 124 of the General Budget Law, as amended by Law 2/2012, states that it is up to the Minister of Finance and Public Administration, on a proposal from the General intervention of the State Administration, determine the content, structure, production standards and criteria for the consolidation of the General Account of the State.

The process of consolidating the General Account of the State was initiated with the approval of the Order of 12 December 2000, which regulates the elaboration of the General Account of the State. This rule, whose objective was that the State General Account provide consolidated information of the activity developed by the entire state public sector, undertook this process gradually, since it was a new topic and was not possible. Extrapolate the norms of consolidation of the private sector to the public sector; because the entities of the state public sector present many peculiarities and among them are very diverse relations of dependence and because in the state public sector There are two accounting systems, one public and one private, which make it difficult to presentation of consolidated statements.

Therefore, it was established that the General Account of the State was constituted by three documents: General account of the administrative public sector, General account of the business public sector and General account of the public sector The original was initially added, but subsequently the General Account of the administrative public sector has already been established.

On the other hand, taking into account the progress made in the quality of the accounting information included in the individual annual accounts of the Public Administrations, through the approval of the current General Plan of Public Accounting by Order EHA/1037/2010 of 13 April, which has sought to make progress in the process of accounting standards, in particular through the adaptation of its principles to the accounting criteria laid down in the International Standards Public Sector Accounting issued by the International Federation of Accountants (IFAC), the need to move forward also in the development of consolidated accounts in the field of the public sector was raised.

Taking into account the previous background, in the process of improving and modernizing public accounting and advancing consolidation, it is considered essential to move towards the creation of the State General as a Consolidated Single Account, as set out in this Ministerial Order.

In this regard, it should be noted that the Consolidated Single Account is the appropriate instrument that allows the general objectives of the General Account of the State to be met, such as the provision of information on the economic situation, financial and patrimonial, on the economic-heritage results and on the execution and liquidation of the budgets and the degree of realization of the objectives. It is necessary to take into account that neither the individual accounts nor the aggregation thereof provide adequate information for the fulfilment of those objectives. This lack of information is particularly relevant today, taking into account, on the one hand, the increasing decentralisation of public services through various entities with their own budget and management. In addition, the existence of multiple transactions between the various agencies and entities that make up the state public sector, with the obvious impact of their non-consolidation on the representativeness of the accounts prepared by aggregation.

In addition, the Consolidated Single Account provides better information on the indebtedness of the state public sector as a whole and on the size, growth and socio-economic impact of the activity of the State. In relation to the public services entrusted, it allows for a comprehensive view of the services and provides better information about the economic capacity of the sector for the delivery of those services.

On the other hand, the General Intervention of the State Administration has drawn up Rules on the Consolidation of Accounts in the Public Sector, which were approved by the HAP/1489/2013 Order of 18 July, which constitute the framework for the for all public administrations and are mandatory in the state public sector, as of 1 January 2014.

Consequently, it is necessary to amend the contents of the Order of 12 December 2000, which regulates the production of the General Account of the State, in order to adapt it to the provisions of the HAP/1489/2013 Order, 18 of July.

However, taking into account that the Order of 12 December 2000 had already been amended many times, and the scope of the amendments which would have to be included in order to make such an adjustment, it was considered necessary. develop a new standard rather than modify the current one, as the regulatory technical guidelines advise in these cases.

As far as the content of the standard is concerned, the new Order does not specify the full content as the previous one, but refers to the rules on the consolidation of accounts in the field of the public sector, establishing the (i) special measures to be applied in the preparation of the General Account of the State.

One of the main innovations in the development of the General Account of the State as a Single Consolidated Account, as provided for in Order HAP/1489/2013, of July 18, is the extension of the subjective scope, by integrating not only entities belonging to the State public sector, as up to now, but also entities controlled directly or indirectly by the General Administration of the State which are not part of the State public sector, multigroup entities and associated entities.

Such entities shall forward their approved annual accounts, and in their case made, to the General Intervention of the State Administration for integration into the General State Account.

Since the HAP/1489/2013 Order of 18 July, which approves the rules for the formulation of consolidated annual accounts in the field of the public sector, allows for different methods in the integration of accounts, regulates, in this Order, the method of integration chosen.

Given the number of entities to be integrated and the high number of internal transactions, a transitional period is established in which in certain cases the modified equivalence method, which was already foreseen, will be used. in the document 'Consolidation of accounts in the public sector', approved by the Committee of Experts for the drawing up of public accounting studies, at its meeting of 22 May 2006, and which consists of using the procedure for the equivalence, that is, to update the value of the investment in the entity to the percentage of participation in their net worth, without making prior homogenizations or elimination of results from internal operations.

Thus, this Order is structured in nine articles, an additional provision, seven transitional provisions, a derogation provision, two final provisions and three annexes.

The approval of this Order is made on the proposal of the General Intervention of the State Administration, in accordance with the powers conferred on it by Article 124.c of Law 47/2003, of 26 of the November, General Budget, to determine the content, structure, production standards and criteria for the consolidation of the General Account of the State.

In its virtue, according to the State Council, I come to have:

Article 1. Application of the Standards for the formulation of consolidated annual accounts in the field of the public sector in the elaboration of the General Account of the State.

The content, structure, production standards and consolidation criteria of the General Account of the State will be in accordance with the provisions of the HAP/1489/2013 Order of July 18, which approved the the formulation of consolidated annual accounts in the field of the public sector, hereinafter the consolidation rules, with the specialties provided for in the following Articles of this Order.

Article 2. Content of the General Account of the State.

The General Account of the State will be formed by consolidating the annual accounts of the entities that make up the state public sector.

In addition, the annual accounts of entities controlled directly or indirectly by the General Administration of the State that are not part of the public sector, those of the State multigroup entities and those of the associated entities.

Article 3. Entities to be integrated into the General Account of the State.

1. The group of entities, for the sole purposes of drawing up the General Account of the State, consists of the dominant entity, and all its dependent entities, irrespective of the fact that the latter may be excluded from the consolidation, agreement with the provisions of Article 4 of this rule.

2. The dominant entity is the General Administration of the State.

3. Institutions shall be dependent on all State-owned entities provided for in Article 2 of the General Budget Law as well as the other entities on which the General Administration of the State exercises control, as defined in accordance with the provisions of Article 2 of the Rules of Consolidation.

4. Multi-group entities and associated entities, as defined in accordance with Articles 4 and 5 of the Consolidation Rules, respectively, shall also be integrated into the General Account of the State.

5. The dependent, multi-group and associated entities to be integrated into the General Account of the State of each financial year must be identified as such in the State Public Sector, Autonomous and Local Public Sector Inventory, whose management and publication corresponds to the General Intervention of the State Administration.

6. The annual accounts to be included in the General Account of the State shall be the accounts approved and referred to the General Intervention of the State Administration within the time limit provided for in the General Budget Law. In the case of business groups required to present consolidated accounts, the accounts to be included shall be those of the group.

The approved annual accounts shall be integrated with an audit report with an unfavourable opinion or with a rejected opinion, provided that they comply with the internal consistency requirements necessary for their integration, and shall be reported in their case, in memory of the reasons for non-integration.

The approved accounts will also be integrated into the General Intervention of the State Administration outside the legally scheduled deadline, but before September 7.

In the event that the approved accounts have not been received in accordance with the above, the accounts submitted to the General Intervention of the State Administration shall be integrated within the period specified in the (a) where these accounts comply with the internal consistency requirements necessary for their integration, in the case of the memory of the reasons for non-integration, where appropriate.

Article 4. Entities excluded from consolidation.

They will not be integrated into the State General Account:

(a) The entities in which the circumstances provided for in Article 8 of the HAP/1489/2013 Order of 18 July 2013 are met.

b) Entities whose direct matrix has not been integrated into the General Account of the State.

Article 5. Methods of integration of annual accounts.

1. The method of global integration shall apply to the entities of the group, except to credit and insurance institutions.

2. The procedure for the equivalence or method of participation shall apply to the multi-group entities, the associated entities and the credit institutions and the dependent insurance institutions.

3. The consortia attached to the State Administration in accordance with the provisions of the additional 20th of Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Administrative Procedure Common, which are part of the state public sector as provided for in Article 2.1 of Law 47/2003, of 26 November, General Budget, will be integrated by means of the procedure of putting in equivalence or method of participation when the State public administration does not exercise control over them.

Article 6. Models of annual accounts of the General Account of the State.

Balance models, wealth economic income statement, net worth of changes in equity, cash flow status, and settlement status of the consolidated budget of the General Account of the State are those that are they include in Annex I to this Order.

Article 7. Information to include in Consolidated Memory.

The Memory of the General Account of the State will provide the information provided for in Order HAP/1489/2013, of July 18, with the following details:

(a) In relation to paragraph 5. Standards of recognition and valuation shall be made reference only to the rules of recognition and valuation relating to specific items arising out of the consolidation of the General Account of the State by the General Intervention of the General Administration of the State, since the rest of the information required in this note is collected in the accounts of the annual accounts of each of the entities integrated into the General Account.

(b) Paragraph 21 "Consolidated budgetary information" is replaced by the following:

21. Consolidated budgetary information.

21.1 Budget information of entities whose expenditure budget is limited in nature.

The following information shall be submitted in accordance with the models set out in Annex II to this Order:

-Credit modifications.

-Pending payments for closed budgets.

-Spending commitments from post-exercise budgets.

-Rights to charge from closed budgets.

-Rights to be charged at 31 December of closed budgets. Age of the balances.

-Remnant of Treasury.

21.2 Budget information of institutions whose expenditure budget is estimated to be estimated.

The settlement of the operating and capital budgets of entities whose budgets have been approved by the General Budget Law of the State of each financial year shall be included.

This information will be presented according to the type of entity and in accordance with the models provided for in the aforementioned State General Budget Law, with the level of aggregation determined by the General Intervention of the State administration.

(c) Paragraph 24 "Facts after closure" becomes paragraph 25 "Post-closing Acts" with the same content.

(d) Paragraph 24 is inserted. "National accounting information" below:

24. Information in terms of National Accounts.

In the General Account of the State, information will be included regarding the result obtained by the Central Administration and the Social Security Funds in terms of National Accounts, determined according to the criteria of institutional delimitation and imputation of established operations Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European System of National and Regional Accounts of the European Union (SEC-2010) and other applicable Community rules, in accordance with the models set out in Annex III of this Order.

The information to be included will match the latest data of a definitive nature (which will be those relating to the immediate past year referred to in the General Account) notified to the European Commission in compliance with the obligations imposed on Member States by the Excessive Deficit Procedure as laid down in Council Regulation (EC) No 479/2009 of 25 May 2009, as amended by Commission Regulation (EU) No 220/2014 of 7 May 2014.

Article 8. Information to be sent to the General Intervention of the State Administration by the entities to be integrated into the General Account of the State.

1. At the beginning of each financial year, the General Intervention of the State Administration shall communicate to the entities responsible for their integration into the General Account of the State of that financial year, to the effect that they may comply with the provisions of this Regulation. in the following paragraphs. These entities will be those identified as such in the State Public Sector, Autonomous and Local Public Sector Inventory, whose management and publication corresponds to the General Intervention of the State Administration. The Court of Auditors shall also be informed of the entities making up the consolidation perimeter of the General Account of the State.

2. State public sector entities shall make available to the General Intervention of the State Administration their annual accounts as well as their approved accounts, and, where appropriate, the relevant audit report, in the time limit provided for in the General Budget Law.

3. For the purposes of drawing up the General Account of the State, the General Intervention of Social Security shall refer to the General Intervention of the State Administration the consolidated information concerning the Social Security System, in the and through the means to be agreed between the two parties.

4. Entities directly or indirectly controlled by the General Administration of the State which are not part of the State public sector, multi-group entities and entities associated with the integration into the General Account of the State shall refer to the General intervention of the State Administration its annual accounts approved within seven months of the end of the financial year, accompanied, where appropriate, by the audit report.

For the purposes referred to in Article 3 (6) of this Order, where these entities have not submitted their approved accounts in accordance with the provisions of the preceding paragraph, they shall refer to the General Intervention of the State Administration its annual accounts made, through the procedure to be determined for the approved accounts.

By Order of the Ministry of Finance and Public Administrations the procedure for the referral of such information will be determined.

5. The entities to be integrated into the General Account of the State shall forward to the General Intervention of the State Administration information relating to the operations carried out during the financial year with the other entities which are integrate into the General Account of the State, with the content and through the means established by the General Intervention of the State Administration.

6. An institution that has an abbreviated form or as provided for in the General Plan of Accounts of SMEs shall submit a statement of cash flows together with its approved and/or formulated annual accounts, through the means that determine the General Intervention of the State Administration.

7. State public sector foundations shall submit a statement of changes in net worth along with their approved and/or formulated annual accounts, in accordance with the model and through the means determined by the General Intervention of the State administration.

8. The direct matrices of the multigroup entities and associated with indirect participation of the General Administration of the State which are not part of a consolidated group shall refer to the General Intervention of the State Administration. information necessary for the integration of those accounts into the General Account of the State in accordance with the model and through means determined by the General Intervention of the State Administration.

9. The entities to be integrated into the General Account of the State shall forward to the General Intervention of the State Administration any information that the Steering Center deems necessary for the preparation of the said General Account.

Article 9. Treatment of certain operations.

1. Operations shall not be consolidated between entities whose accounts have been integrated into the General Account of the State which relate to State taxes and to contributions, benefits and social expenditure by the employer.

2. Tax on profits. Deferred tax.

A consistent homogenization shall be made in the elimination of deferred tax assets and liabilities recorded in entities that are taxable persons in corporate tax, as they are items that reflect future credits and debits with the Public Finance.

3. Public Debt.

The elimination of reciprocal items arising from transactions relating to Public Debt shall be made on the basis of the information provided to the General Intervention of the State Administration by the entities that are holders of the same.

4. Treatment of the difference of first consolidation in the investment elimination-net worth in the method of global integration.

The calculation of the first consolidation difference shall be made with the existing situation as at 1 January 2014, the date of commencement of the first financial year in which the obligation to draw up the General Account of the consolidated State exists, in accordance with the provisions of Article 19 (3) of Order HAP/1489/2013 of 18 July 2013, and irrespective of whether the dependent entity will not be integrated into the General Account of the State of the financial year 2014 for any of the reasons set out in it in Article 4 of this Order.

In the event that negative consolidation differences arise, they shall be considered as reserves of the entity holding the holding, as provided for in Article 22.3 of Order HAP/1489/2013, of July 18.

5. Treatment in subsequent consolidations of the investment elimination-net worth in the method of global integration.

The difference in first consolidation calculated at 1 January 2014, in accordance with the provisions of Article 9.3 of this Order, shall be taken into account when calculating changes in the assets net in the consolidations to be performed later.

Changes to the consolidation perimeter for any of the reasons provided for in Article 4 of this Order shall be reflected in the row " Variations arising from the variation of the scope " the total State of changes in consolidated net worth.

6. Impact of the use of annual accounts made in an exercise in the consolidation of the subsequent financial year.

Where, pursuant to Article 3 (6) of this Order, the annual accounts of an institution are integrated, the changes that occur, where appropriate, in the approved accounts shall be reflected in the General account of the following year in row ' B. Adjustments due to changes in accounting criteria and correction of errors " of the total State of changes in consolidated net worth.

7. Consolidation of initial appropriations and forecasts and of credit modifications.

Initial appropriations and forecasts and credit changes that result in commitments and recognised rights that are the subject of consolidation as a result of reciprocal transactions between integrated entities shall be eliminated; thus affecting all chapters and spending programs.

The eliminations will first be made in the initial and once-exhausted credits and forecasts in the credit modifications, as it is not possible to identify the credit or forecasts from which the obligations are recognised rights.

Initial appropriations and forecasts and credit modifications corresponding to the internal transfer operations of the expenditure programme 000X affecting Articles 40 to 43 and 70 to 73 of the expenditure and revenue budgets, even if they have not resulted in the acquisition of commitments or the recognition of obligations and rights.

8. Relative importance of intragroup line item removals and results.

By virtue of the principle of relative importance, the General Intervention of the State Administration may not eliminate those operations that are scarcely significant, the omission of which, therefore, does not affect the faithful image of the assets, the financial situation, the financial assets, and the execution of the group's budget.

On the other hand, and in application of the above principle of relative importance, if the amounts entered into by the institutions were not identical and as long as the differences between the two were not significant, the General Intervention of the State Administration will choose to do the elimination of the matching minor amount.

Single additional disposition. Obligation to consolidate certain entities in the State public sector.

Public entities and other entities in the State public sector, with the exception of State-owned commercial companies, subject to the accounting rules in accounting matters which, by dominating other entities subject to to such rules, they form a group in accordance with the criteria laid down in the Rules for the Form of Consolidated Annual Accounts, approved by Royal Decree 1159/2010, of 17 September, they shall formulate their consolidated annual accounts for the purposes of of the elaboration of the General Account of the State, according to the criteria set out in those Rules.

First transient disposition. Procedure for the integration of the annual accounts of certain entities into the General Account of the State.

The integration of entities controlled directly or indirectly by the General Administration of the State that are not part of the State public sector, of the state public sector foundations, of the multigroup entities, associates, credit and insurance institutions and the Consorcios referred to in Article 5.3 of this Order in the General Accounts of the State for the financial years 2014, 2015, and 2016 may be performed by the Modified equivalency.

This procedure consists in performing the procedure of putting in equivalence, that is, updating the value of the investment in the entity to the percentage of participation in its net worth, without making homogenizations prior to no result removals from internal operations.

Second transient disposition. Information to include in Consolidated Memory.

Paragraphs 14 to 19 of the memory provided for in Order HAP/1489/2013, of July 18, shall be filed from the General Account of the State for the financial year 2017. The information in points 2 and 3 of paragraph 13 'Participations in entities set up in equivalence' of the consolidated report provided for in Order HAP/1489/2013 of 18 July 2013 shall be made available at the time when the accounts are transmitted the annual of these entities is carried out by telematics.

As long as foundations belonging to the state public sector are integrated into the General Account of the State through the modified equivalence method, aggregate financial information will be presented in memory.

Transitional provision third. Reference to the annual accounts of entities directly or indirectly controlled by the General Administration of the State which are not part of the State public sector, multi-group entities and associated entities.

For the purposes set out in Article 8 (4) of this Order, the reference to the General Intervention of the State Administration of the annual accounts of these entities shall be made on paper until the Regulation for its referral by computer and telematics.

Except as provided in the preceding paragraph to entities to which the HAP/2161/2013 Order of 14 November 2013 applies, by already giving its annual accounts to the Court of Auditors by means of telematics.

Transitional disposition fourth. Integration of annual accounts formulated.

For the purposes referred to in Article 3 (6) of this Order, the integration of the annual accounts made shall be carried out after the amendment of the regulatory rules of the procedure for the referral of the annual accounts to the General Intervention of the State Administration, and that the IT resources are available for this purpose.

However, in the formation of the General Account of the State for the financial year 2014 and following, the annual accounts made available to the General Intervention of the State Administration will be integrated for the performance of the audit provided for in Article 168 of the General Budget Law.

Transient disposition fifth. Comparative information in the first exercise of application of this Order.

The General Account of the State for the financial year 2014, the first financial year in which it is drawn up as a Consolidated Single Account, shall not present comparative information in respect of the previous financial year.

Transitional disposition sixth. Integration of the accounts of multi-group entities and associated with indirect participation of the General Administration of the State that are not part of a consolidated group.

The integration of the accounts of multi-group entities and associated with indirect participation of the General Administration of the State that are not part of a consolidated group shall be made on the basis of the General Account of the Status for the financial year 2015.

Transitional disposition seventh. Identification of the multi-group and associated entities in the State, Autonomous and Local Public Sector Entes Inventory, whose management and publication corresponds to the General Intervention of the State Administration.

For the purposes of applying Article 3 (5) and Article 8 (1) of this Order, for the purposes of the formation of the General Account of the State for the financial years 2014 and 2015, as multi-group entities and associated with those entities not included in the group, in which the following characteristics are met according to the information in the inventory:

-Multigroup entity: When the percentage of participation in its share capital or equity for all entities in the group is equal to that of each entity outside the group.

-Associated entity: When not being a multi-group entity, one or more entities in the group have at least 20% of their share capital or equity.

Single repeal provision. Regulatory repeal.

The Order of the Ministry of Finance of December 12, 2000, which regulates the elaboration of the General Account of the State, is hereby repealed.

Final disposition first. Modification of the models of the states that make up the General Account of the State.

The General Intervention of the State Administration may modify the models of the states that constitute the General Account of the State, provided for in the Annexes to this Order.

Final disposition second. Entry into force.

This Order shall enter into force on the day following that of its publication in the Official Gazette of the State and shall apply to the General Account of the State of the year 2014 and subsequent.

Madrid, July 31, 2015.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.

ANNEX I

Balance Models, Heritage Economic Result Account, Net Worth Change Status, Cash Flow Status, and State General Account Consolidated Budget Liquidation Status

Consolidated Balance Sheet

Active

Net and Passive

A) Active no

A) Net Heritage

I. Intangible fixed assets.

I. Contributed wealth or capital

1. Consolidation Trading Fund.

II. Generated Heritage

2. Another intangible fixed asset.

1. Reservations and Previous Exercise Results

II. Immobilized material.

2. Exercise results attributed to the dominant entity

III. Real estate investments.

III. Settings for Value Changes.

IV. Long-term financial investments in group, multigroup, and associated entities.

IV. Other property increases pending imputation to results

V. Long-term financial investments.

V. External partners

VI. Deferred tax assets.

B) Non-current Passive.

VII. Debtors, non-current commercial debtors and other accounts receivable in the long term.

I. Long-term provisions

B) Current assets.

II. Long-term debts

I. Assets in sales state.

III. Debt to group, multigroup, and long-term partner

II. Stocks.

IV. Deferred tax liabilities

III. Debtors, commercial debtors, and other receivables.

V. Long-term periods

IV. Short-term financial investments in group, multigroup, and associated entities.

VI. Creditors, non-current commercial creditors and other accounts payable in the long term

V. Short-term financial investments.

VII. Debt with special long-term characteristics

VI. Adjustments by Passification.

C) Current Passive.

VII. Cash and other equivalent liquid assets.

I. Liabilities linked to non-current assets held for sale

II. Short-term provisions

III. Short term debts

IV. Debt to group, multigroup, and short-term associated entities

V. Creditors, commercial creditors, and other accounts payable

VI. Adjustments by staging.

VII. Debt with special short-term features

Total Active (A + B).

Total Net and Passive Heritage (A + B + C).

Consolidated Heritage Economic Result Account

. Tax revenue and social contributions

) Tax revenue

b) Social contributions

2. Transfers and grants received.

) Of the exercise.

b) Imputation of grants for non-financial fixed assets.

c) Imputation of grants for current and other assets

3. Revenue from your own activity

4. Net amount of business figure, net sales, and service capabilities

5. Change in stocks of finished products and in course of manufacture and impairment of value

6. Jobs performed by the group for your quiesced.

7. Other ordinary management revenue

8. Excess provisions

) Total ordinary management revenue (1 + 2 + 3 + 4 + 5 + 6 + 7 + 8).

9. Social Security System Entities Social Benefits

10. Staff expenditures

11. Transfers and grants granted.

12. Expenses for Aids and Other.

13. Provisioning.

14. Other ordinary management expenses

15. Amortization of fixed assets

B) Total ordinary management expenses (9 + 10 + 11 + 12 + 13 + 14 + 15)

I. Result (Saving or Saving) of Ordinary Management (A + B).

16. Impairment of value and results by disposal of non-financial assets and assets in the sales state

17. Other non-ordinary items

18. Result from loss of consolidated shareholdings control

19. Consolidated Entity Consolidation Negative Difference

II. Result of non-financial operations (I + 16 + 17 + 18 + 19)

. Financial Revenue

21. Financial expenses

22. Other financial income and expense

23. Fair value variation in financial assets and liabilities

24. Change differences

25. Impairment of value, loss and disposal of financial assets and liabilities

III. Result of financial operations (20 + 21 + 22 + 23 + 24 + 25)

. Participation in benefits (losses) of entities placed in equivalence.

27. Impairment and result by loss of significant influence of participations placed in equivalence or joint control over a multigroup entity

28. The negative difference of consolidation of entities placed in equivalence

IV. Result of the exercise from continuing operations (I + II + III + 26 + 27 + 28)

V. The result of the exercise from net tax breaks

VI. Result (savings or savings) consolidated from exercise (IV + V).

± Adjustments to the account of the previous year's result

Result of the Adjusted Previous Exercise.

Result attributed to the dominant entity.

Result attributed to external partners.

Total Status of Consolidated Net Worth Changes

I. Contributed wealth or capital

II. Generated Heritage

III. Settings for Value Changes

IV. Other property increases pending imputation to results

V. External Partners

Total

A. net worth at the end of exercise N-1.

Adjustments for accounting criteria change and error correction.

C. Year N (A + B) exercise adjusted initial net worth.

Variations derived from the variation of the subjective scope.

E. Variations of Net Worth Exercise N.

1. Revenue and consolidated expenses recognized in the exercise.

2. Operations with the owning entity or entities.

. Other net worth variations.

Net worth at the end of exercise N (C + D + E).

Consolidated Revenue and Recognized Expense Status

I. Consolidated financial asset result for the financial year

II. Revenues and expenses directly recognized in net worth:

1. Non-financial immobilized.

2. Financial assets and liabilities

3. Accounting coverages

4. Other property increases.

5. For actuarial gains and losses and other adjustments

6. Other revenue and expense

7. Conversion differences

8. Tax effect

9. For non-current assets and related liabilities, held for sale

Total income and expenses directly recognized in equity (1 + 2 + 3 + 4 + 5 + 6 + 7 + 8 + 9)

III. Transfers to the account of the economic outcome or to the initial value of the item covered

1. Non-financial immobilized.

2. Financial assets and liabilities

3. Accounting coverages

4. Other property increases.

5. Other revenue and expense

6. Conversion differences

7. Tax effect

8. For non-current assets and related liabilities, held for sale

Total transfers to the account of the economic income or the initial value of the covered item (1 + 2 + 3 + 4 + 5 + 6 + 7 + 8)

IV. Total Income and Consolidated Consolidated Expenses (I + II + III).

Total revenue and expenses attributed to the parent entity

Total of revenue and expenses attributed to external partners.

Consolidated Cash Flow Status

I. Cash flows from management activities

) Cobros of the management activities of state administrative public sector entities

B) Payments of the management activities of state administrative public sector entities

C) Cash flows from the operating activities of the state business public sector entities (+ /-).

D) Cash flows from the operating and management activities of the state foundational public sector entities (+ /-)

cash flows from management activities (+ A-B + C + D).

II. Cash flows from investment activities

E) Cobros.

F) Payments.

Net cash flows by investment activities (+ E-F).

III. Cash flows from financing activities

G) Cobros to the owning entity or entities and other increases in the equity

H) Payments to the owning entity or entities.

I) Financial liabilities issue items

J) Payments for repayment of financial liabilities

K) Payments for dividends and remuneration for other equity instruments

cash flows from financing activities (+ G-H + I-J-K)

IV. Cash flows to be sorted.

L) Application pending items

M) Payments to be applied.

cash flows pending classification (+ L-M).

V. Effect of changes in exchange rates

VI. Net increase/decrease in cash and liquid assets equivalent to cash for business combinations

VII. Net increase/decrease of cash and liquid assets equivalent to cash derived from subjective scope variation

VIII. Net increase/decrease in cash and liquid assets equivalent to cash (I + II + III + IV + V + VI + VII)

Cash and liquid assets equivalent to cash at the beginning of the financial year.

Cash and liquid assets equivalent to cash at the end of the financial year

State General Account

Consolidated Budget Settlement Status

Settlement of the expense budget. Classification by programmes. Year N

31 Healthcare.

33 Culture.

Total

Euros

Budget Expenses

Credits budget

Committed expenses

Net recognized obligations

Settlements

Pend Obligations. Dec 31 pay 31.

Credit Remover

Initials

Modifications

Definitive

00 Internal Transfers.

12 Defense

 

13 Citizen Security and Correctional Institutions.

Foreign Policy.

 

21 Pensions.

 

22 Other economic capabilities.

24 Employment Promotion.

25 Unemployment.

 

26 Access to Housing and Building Building.

 

29 Management and Social Security administration

32 Education.

 

41 Agriculture, Fishing, and Power.

42 Industry and Power.

 

43 Commerce, tourism, and

 

44 Transport Grants.

46 Research, development, and innovation

49 Other economic performances.

 

91 High address.

 

92 Services general character.

 

93 Financial and tax administration.

94 Transfers to other Public Administrations.

Debt.

 

 

Settlement of the expense budget. Economic classification.

Exercise N

Classific. economic

Explanation

Budgetary Credits

Expenses committed

Net recognized obligations

Payments

Pend obligations. Dec 31 pay 31.

Credit Remover

Initials

Modifications

Definitive

Chapter 1

Staff expenses.

 

Chapter 2

Current expenses on goods and services.

Chapter 3

Financial expenses.

Chapter 4

Current Transfers.

Total Current Operations.

5

Contingency Fund and Other Unforeseen.

 

Total Contingency Fund and Other

Unforeseen.

 

Chapter 6

Real investments.

 

Chapter 7

Capital Transfers.

 

Total Capital Operations

 

Total Operations No Financials.

Chapter 8

Financial Assets.

 

Chapter 9

Financial liabilities.

 

Total Operations Financials.

 

Total Budget.

 

Settlement of the revenue budget. Year N.

1

 

Euros

Classif. economic

Explanation

Budgetary Forecasts

Rights recognized

nullified rights

Canceled rights

Rights recognized net

Recaudac. net

Dchos collection ptes at 31 of dic.

Forecast/defect defect

Initial

Definitive

Definitive

Direct Taxes and Social Quotations.

 

Chapter 2

Indirect taxes.

 

3

Chapter 3 The_table_table_izq"> Rates, public prices, and other income.

Chapter 4

Current transfers.

Chapter 5

Heritage Revenue.

Total Current Operations.

Chapter 6

Real Investment Enajedment.

Chapter 7

Capital Transfers.

Total Capital Operations.

 

Total Non-financial Operations.

 

Chapter 8

Assets financial.

 

Chapter 9

Financial liabilities.

 

Total Financial Operations.

 

Total Budget.

Budget Result. Year N

Euros

Net recognized rights

Net recognized obligations

Budget Result

. Current operations.

b. Capital operations.

1. Total non-financial operations (a + b + c).

d. Financial assets.

. Financial liabilities.

2. Total financial operations (d + e).

I. Exercise budget result (I = 1 + 2).

ANNEX II

Budget information of entities whose expenditure budget is limited in nature

State General Account

Euros

economic

Explanation

Credit Supplements

Credit Extensions

Credit

Positive

Chapter 1

Staff Expenses.

 

Chapter 2

Current expenses on goods and services.

Chapter 3

Financial expenses.

 

Chapter 4

Current Transfers.

 

Total Current Operations.

5

Contingency Fund and Other Unforeseen.

 

Total Contingency Fund.

 

Chapter 6

Real investments.

 

Chapter 7

Capital transfers.

Total Capital Operations.

 

Total Non-financial Operations.

8

Financial Assets.

Chapter 9

Financial liabilities.

 

Total Financial Operations.

Total Budget.

Credit modifications (2. part). Year N

Euros

Explanation

Explanation

Explanation

The_table_table_izq"> Incorporation Credit Remover

Revenue-generated credits

Bajas for override and rectification

Total Modifications

1

Expenses personal.

Chapter 2

Current expenses on goods and services.

Chapter 3

Financial expenses.

 

Chapter 4

Current transfers.

Total Current Operations.

Chapter 5

Contingency fund and other contingencies.

 

Total Contingency Fund.

Chapter 6

Actual Investments.

Chapter 7

Capital Transfers.

Total Capital Operations.

Total Non-Financial Operations.

Chapter 8

Financial assets.

Chapter 9

Total Financial Operations.

Total Budget.

Obligations to pay for closed budgets. Year N. Euros

Eur

Classification

Table_table_izq"> Explanation

Pending payments to January 1

Modifying the initial balance and overrides

Total Obligations

Prescriptions

Payments made

Required Obligations to payment at December

Chapter 1

Staff expenses.

Chapter 2

Current expenses on goods and services.

 

Chapter 3

Financial expenses.

 

Chapter 4

Current Transfers.

Total Current Operations.

Chapter 6

Actual investments.

 

Chapter 7

Capital transfers.

Total Capital Operations

Total Non-financial Operations.

Chapter 8

Financial Assets.

 

Chapter 9

Financial liabilities.

Total Financial Operations.

Total Budget.

Expense commitments from post-exercise budgets. Year N

Euros

Economic Classification

Explanation

Expense commitments purchased from the exercise:

Year N + 1

Year N + 2

Year N + 3

Year N + 4

Successive

Chapter 1

Staff expenses.

Chapter 2

Current expenses on goods and services.

Chapter 3

Financial Expenses.

Chapter 4

Transferences.

Total Current Operations.

Chapter 6

Actual investments.

Chapter 7

Capital Transfers.

Total Capital Operations.

Total Non-financial Operations.

Chapter 8

Financial Assets.

Chapter 9

Financial liabilities.

Total Financial Operations.

Total Budget.

Rights to be charged from closed budgets. Year N

Eur

Classification

Table_table_izq"> Explanation

Rights to be charged to January 1

Initial balance modifications

Canceled Rights

Collection

Rights to be charged to December

Chapter 1

Chapter 2

 

Chapter 3

Rates, public prices, and other income.

Chapter 4

Transfers streams.

Chapter 5

Property Revenue.

Total Current Operations.

 

Chapter 6

Enaging actual investments.

Chapter 7

Capital Transfers.

Total Capital Operations.

Total Non-financial Operations.

 

Chapter 8

Financial assets.

Chapter 9

Total Financial Operations.

Total Budget.

Rights to be charged at 31 December of year N of closed budgets. Age of the balances. Year N

3

 

Euros

Classification

Explanation

Year N-1

Year N-2

Year N-3

Year N-4

Year N-5

Total Years

Total

Chapter 1

Direct taxes and social contributions.

Chapter 2

Rates, public prices, and other income.

 

 

Chapter 4

Current transfers.

 

Chapter 5

Heritage Revenue.

 

Total Current Operations.

 

Chapter 6

Enajation of actual investments.

Chapter 7

Capital Transfers.

 

Total Capital Operations.

Total Non-Financial Operations.

8

Financial Assets.

Chapter 9

Financial liabilities.

 

Total Operations Financials.

Total Budget.

Remnant of Treasury. Year N

Current year

1. (+) Liquid funds.

2. (+) Collection Pending Rights.

(+) Current Budget.

(+) Closed Budgets.

(+) non-budgetary operations.

3. (-) Pending payment obligations.

(+) Current Budget.

(+) Closed Budgets.

(+) non-budget operations.

4. (+) Application pending partitions.

(-) final application pending charges.

(+) payments made to final application pending.

I. Total cash remnant (1 + 2-3 + 4).

ANNEX III

Information in terms of National Accounts

State General Account

Information in terms of National Accounts.

Capacity (+) or financing need (-) of the Central Administration.

Exercise. Details of the final account of the financial year xxxx drawn up on the basis of 2010

Millions of

Agents

Amount

Bodies Central

Differences between the surplus or budget deficit and the State's National Accounting surplus or deficit.

Settings.

Millions of

Concept

Amount

. Non-financial recognized net rights.

2. Non-financial net recognized obligations.

-financial budget deficit (1)-(2).

(+) or Need (-) of funding (PDE).

Capacity (+) or need (-) of funding (PDE) of Central Administration Agencies.

Exercise.

Millions of

Amount

Total

Capacity (+) or need (-) of funding for Social Security Administrations.

Exercise.

Settings.

Millions of

Concept

Amount

. Non-financial recognized net rights.

2. Non-financial net recognized obligations.

-financial budget deficit (1)-(2).

(+) or Need (-) of funding (PDE).