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.

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-9228

He article 134 of the Constitution Spanish establishes that the development of them budgets General of the State corresponds to the Government and its examination, amendment and approval to them cuts General.

In accordance with this constitutional precept, the General State budget act constitutes the regulatory body which includes the economic and financial plan of the Government for each fiscal year, which must be approved by the Cortes Generales. Once executed the budget, the Cortes Generales shall come also to the results of this execution control.

Said control, that is held by the Court of accounts, by delegation of them cuts General, is made on a document Basic that must be made by the Government, it has General of the State, in which is will put of manifest the compliance of the mandate received of them cuts General when is made the approval of the law of budgets General of the State.

Thus, it is necessary to emphasize that the closure of the budget cycle, which begins with the preparation and approval of the General State budget, occurs with the approval of the General account of the State of the corresponding year.

Therefore, the development and remission of it has General of the State constitutes an aspect fundamental in the process of accountability of accounts by them responsible of the execution of them budgets approved by the power legislative.

Law 47/2003, of 26 November, General budgetary regulates in its articles 130 et seq., the content of the General State account, its formation by the General intervention of the administration of the State, as well as its subsequent referral to the Court of Auditors.

He article 130 of such law, according to drafting given to the same by the law 2 / 2012, of 29 of June, of budgets General of the State for the year 2012, regulates the content of it has General of the State and sets that is formed through the consolidation of them accounts annual of them entities that integrate the sector public State and will understand the balance consolidated the consolidated statement of the patrimonial economic result, the statement of changes in consolidated equity, consolidated cash flow statement, the State of liquidation of the consolidated budget and consolidated memory. Also indicates that this has General should supply information of the situation patrimonial and financial, of the result economic heritage and of the execution of the budget of the sector public State.

This writing sets the General account of the State as an informative document formed by the consolidation of the accounts rendered by the heads of different public institutions, with the aim of providing an overview of the activity of all State public sector.

Moreover, article 124 of the Act General budget, according to wording given to it by the law mentioned above 2/2012, which corresponds to the Minister of finance and public administration, on the proposal of the General intervention of the administration of the State, determine the content, structure, processing standards and the criteria for consolidation of the General account of the State.

The process of consolidation of the General account of the State began with the adoption of the order of 12 December 2000, which regulates the development of the General State account. This standard, whose objective was that it has General of the State offer information consolidated of the activity developed by all the sector public State, rushed said process of form gradual, since was a theme novel and not was possible extrapolate them rules of consolidation of the sector private to the sector public; because the entities of the public sector presents many peculiarities and including very different dependency relationships occur because in the State public sector coexist two regimes of accounting, one public and another private, priori hindering the presentation of consolidated statements.

Therefore it was established that the General account of the State was made up of three documents: General account of the administrative public sector, General public business and General account of founding public sector that initially were added, although subsequently the General account of the administrative public sector already was consolidated.

On the other hand, taking in has them advances achieved in it quality of it information accounting included in them accounts annual individual of them administrations public, through the approval of the existing Plan General of accounting public through order EHA / 1037 / 2010, of 13 of April, that has intended advance in the process of normalization accounting, especially through the adaptation of their principles to them criteria accounting planned in them standards international of accounting of the Sector public issued by the International Federation of Accountants (IFAC), arose the need to also advance in the preparation of consolidated financial statements in the scope of the public sector.

Taking in has them background previous, in the frame of the process of improves and modernization of the accounting public and of advance in matter of consolidation is considered fundamental advance towards the elaboration of it has General of the State as a has only consolidated, as is sets in the present order Ministerial.

In this sense, it should be noted that the single consolidated account is the appropriate instrument that enables you to meet the overall objectives of the General account of the State such as the provision of information on the economic, financial and patrimonial situation, economico-patrimoniales results and on the execution and settlement of budgets and the degree of achievement of the objectives. Is must have in has that or them accounts individual or the aggregation of the same provide information adequate for the compliance of those objectives. This insufficient information is particularly relevant today, taking into account, on the one hand, increased decentralization in the provision of public services through various entities own budget and independent economic and financial management, and on the other, the existence of multiple transactions between the various agencies and entities that make up the State public sector, with the apparent incidence of its consolidation in the representativeness of the accounts prepared by aggregation.

In addition, the single consolidated account offers 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 same. Related to entrusted public services, it allows an overview of them and provides better information about the economic capacity of the sector to the benefit of those.

On the other hand, the General intervention of the State Administration has developed standards on consolidation of accounts in the Public Sector, which were approved by the order of HAP/1489/2013, 18 July, which constitute the accounting framework for all public administrations and are enforceable in the State public sector, starting from January 1, 2014.

Consequently, it is necessary to modify the contents of the order of 12 December 2000, which regulates the development of the General account of the State, to adapt it to the provisions of the aforementioned order HAP/1489/2013, July 18.

However, bearing in mind that the order of 12 December 2000 had already been amended on many occasions, and the scope of the amendments that should include to carry out such adaptation, it was considered necessary to develop a new standard rather than modify the currently in force, as they advise in these cases the guidelines of technical regulations.

With regard to the content of the standard, the new order does not specify the entire contents as he did the previous, but it refers to the of the rules on consolidation of accounts in the field of public sector, establishing the specialties that must be applied in the preparation of the General account of the State with respect to the same.

One of the main novelties involved in the elaboration of the General account of the State as a consolidated single account in accordance with the order of HAP/1489/2013, 18 July, is the extension of the subjective scope, integrating not only the entities belonging to the public sector, as so far, but also entities controlled directly or indirectly by the General Administration of the State that are not part of the State public sector jointly controlled entities and associated entities.

These entities must submit their annual accounts approved, and if asked, the General intervention of the administration of the State for their integration into the General State account.

Given that the order HAP/1489/2013, 18 July, by which approve the rules for the formulation of consolidated financial statements in the scope of the public sector, allows different methods in integration of the accounts, is regulated, in this order, the selected integration method.


Given the number of entities to integrate and the high number of internal operations is established a transitional period in which in certain cases, use the modified equity method, which was already envisaged in the document "Consolidation in the public sector", adopted by the Committee of experts for the preparation of studies of public accounting , at its meeting of 22 May 2006, which consists in using the procedure in equivalence, i.e. update the percentage of participation in the equity, the value of the investment in the entity without prior homogenization or eliminations of internal operations results.

Thus, this order is structured into nine articles, an additional provision, seven transitional provisions, repeal provision, two final provisions and three annexes.

(The approval of this order is performs to proposed of it intervention General of the administration of the State, in accordance with them skills that to said Center steering you gives the article 124.c) of it Law 47 / 2003, of 26 of November, General budgetary, for determine the content, the structure, them standards of elaboration and them criteria of consolidation of it has General of the State.

By virtue, according to the Council of State, come to: article 1. Application of the rules for the formulation of accounts annual consolidated in the field of the sector public in the elaboration of it has General of the State.

He content, it structure, them standards of elaboration and them criteria of consolidation of it has General of the State is adjusted to it planned in the order HAP / 1489 / 2013, of 18 of July, by which is approve them standards for the formulation of accounts annual consolidated in the field of the sector public, in forward standards of consolidation, with them specialties planned in them articles following of the present order.

Article 2. Content of the General State account.

It has General of the State is formed through the consolidation of the accounts annual of them entities that integrate the sector public State.

In addition, the direct accounts of controlled entities will be integrated into the General account of the State or indirectly by the General Administration of the State which do not form part of the public sector, jointly controlled entities and associated entities.

Article 3. Entities to integrate in it has General of the State.

1. the Group of entities, for the unique purpose of elaboration of the General State account, consists of the parent and all its subsidiaries, regardless that the latter may be excluded from consolidation, as laid down in article 4 of this standard.

2. the entity key is the Directors General of the State.

3 will be subsidiaries all State public sector entities provided for in article 2 of the General Law on budgetary as well as other entities over which the General Administration of the State has control, defined in accordance with the provisions of article 2 of the rules of consolidation.

4. also will be integrated into the General State account jointly-controlled entities and entities associated, defined in accordance with the provisions of articles 4 and 5 of the rules of consolidation, respectively.

5. the entities dependent, accounted and associated to integrate in it has General of the State of each exercise must be identified as such in the inventory of entities of the Sector public State, autonomic and Local, whose management and publication corresponds to the intervention General of the administration of the State.

6. the accounts to integrate into the General account of the State will be accounts approved and forwarded to the General intervention of the administration of the State within the period provided in the General Budget Act. In the case of business groups forced to submit consolidated accounts to integrate will be those of the aforementioned group.

Is integrated them accounts annual approved that have report of audit with opinion unfavorable or with opinion denied, whenever met with them requirements of coherence internal necessary for its integration, reporting is, in its case, in the memory of them reasons of it not integration.

Accounts approved and sent to the intervention General of the administration of the State outside the legal deadline, but before 7 September will also be integrated.

Where not is have received them accounts approved in accordance with it established previously, is integrated them accounts formulated referred to it intervention General of the administration of the State, in the term planned in the paragraph previous, provided these accounts made comply with them requirements of coherence internal necessary for its integration, informing is, in its case , in the memory of the reasons of non-integration.

Article 4. Entities excluded from the consolidation.

Will not be integrated in the General account of the State: to) the entities in which the circumstances provided for in article 8 of the order HAP/1489/2013, July 18.

(b) entities which direct matrix is not incorporated into the General State account.

Article 5. Methods of integration of the annual accounts.

1. the global integration method is applied to the companies of the group, except to credit and insurance institutions.

2. the procedure of equivalence or equity method implementation shall apply to the jointly controlled entities, associates and credit and dependent insurance entities.

3. them consortia attached to it administration public State according to it established in the available additional twenty of the law 30 / 1992, of 26 of November, of regime legal of them administrations public and of the procedure administrative common, that form part of the sector public State according to has the article 2.1 of the Law 47 / 2003, of 26 of November, General budget will they integrate using the startup procedure equivalence or equity method when the State public administration do not exert control over them.

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

Models of balance, account equity, State economic result of changes in equity, State of cash flows and State settlement of the consolidated budget of the General account of the State are those included in annex I of this order.

Article 7. Information to include in the consolidated memory.

The memory of General State account will supply the information referred to in the order HAP/1489/2013, of 18 July, with the following clarifications: a) in relation to paragraph 5. Standards of recognition and valuation, is will make reference only to them standards of recognition and valuation relating to them split specific that arise to the perform the consolidation of it has General of the State by the intervention General of the Administration General of the State, since the rest of the information required in this note is is collected in them memories of them accounts annual of each an of them entities integrated in it has General.

(b) 21 «budget consolidated information"paragraph is replaced by the following: 21. Consolidated budget information.

21.1. budgetary information of the entities whose budget is not limited.

The following information in accordance with the models provided for in annex II of this order will be presented:-changes in credit.

-Unpaid closed budgets obligations.

-Commitment of expenditure from budgets of future periods.

-Rights receivable closed budgets.

-Outstanding receivables at 31 December closed budget rights. Antiquity of the balances.

-Remnants of Treasury.

21.2. budgetary information of the entities whose budget has estimated character.

The liquidation of the budgets of exploitation and capital of the entities whose budgets have been approved by the law of the State budget for each financial year will be included.

This information will be presented according to the type of entity and in accordance with the models provided for in the Act of the State budget, with the level of aggregation that determine the General intervention of the administration of the State.

(c) the paragraph 24 «made subsequent to the closing» happens to be paragraph 25 «made subsequent to the closure» with the same content.

(d) is introduced the paragraph 24. «Information in terms of accounting national» next: 24. Information in terms of accounting national.

In it has General of the State is will include information relative to the result retrieved by it Administration Central and by them funds of Security Social in terms of accounting national, determined according to the criteria of delimitation institutional e imputation of operations established Regulation (EU) No. 549 / 2013 of the Parliament European and of the Council of 21 of mayo of 2013, relative to the system European of accounts national and regional of the Union European (SEC-2010) and others normative community applicable in accordance with the models provided for in annex III of this order.


The information to be included will match the last final data (which will be those relating to the period immediately preceding that refers the General account) notified to the Commission in compliance with the obligations imposed on Member States by the procedure for excessive Deficit set in Regulation (EC) No. 479/2009 of 25 May 2009 Council , modified by the regulation EU no. 220 / 2014 of the Commission, of 7 de mayo of 2014.

Article 8. Information to send to the General intervention of the administration of the State by entities to integrate in the General account of the State.

1. to the home of each exercise, the intervention General of the administration of the State shall communicate to them responsible of them entities their integration in it has General of the State of said exercise, to the effect of that can give compliance to it planned in them paragraphs following. These entities will be those who are identified as such in the inventory of State, regional and Local public bodies, whose management and publication corresponds to the General intervention of the administration of the State. Also, is informed to the Court of accounts of the entities that make up the perimeter of consolidation of it has General of the State.

2. the entities of the public sector shall be available of the General intervention of the administration of the State made annual accounts as well as bills approved, and, where appropriate, the corresponding audit report, within the period provided in the General Budget Act.

3. for the purposes of the elaboration of the General account of the State, the General intervention of the Social Security shall be sent to the General intervention of the administration of the State consolidated information concerning the Social security system, within the time and through the media that agreed upon between the parties.

4. them entities controlled direct or indirectly by the Administration General of the State that not form part of the sector public State, them entities accounted and them entities associated to integrate in it has General of the State must send to the intervention General of the administration of the state their accounts annual approved within them seven months following to the completion of the exercise economic accompanied, where appropriate, of the audit report.

For the purposes referred to in paragraph 6 of article 3 of this order, when these entities have not submitted their accounts approved in accordance with the provisions of the preceding paragraph, they shall send to the General intervention of the administration of the state its annual accounts made, through the procedure determined for approved accounts.

By order of the Ministry of Hacienda and administrations public is will determine the procedure of remission of such information.

5. the entities will be integrated into the General account of the State shall send to the General intervention of the administration of the State information concerning the operations carried out during the year with the remaining entities that are integrated into the General State account, content and media that establishes the General intervention of the administration of the State.

6. them entities that present accounts of form abbreviated or according to it willing in the Plan General of accounting of SMES should send a State of flows of effective together with their accounts annual approved or formulated, through them media that determine the intervention General of the administration of the State.

7. the foundations of the State public sector must remit a statement of changes in equity along with their annual accounts approved and/or made, according to the model and the means which determined the General intervention of the administration of the State.

8. them matrices direct of them entities accounted and associated with participation indirect of it Administration General of the State that not form part of a group consolidated must send to it intervention General of the administration of the State the information required for the integration of such accounts in it has General of the State in accordance with the model and through them media that determine it intervention General of it administration of the State.

9. the entities to integrate in the General account of the State shall send to the General intervention of the administration of the State any information that the Center Directors considers necessary for the preparation of the aforementioned General account.

Article 9. Treatment of certain operations.

1 there will be consolidation transactions between entities whose accounts have been integrated in the General account of the State relating to state taxes and fees, benefits and social expenditure carried out by the employer.

2. tax on benefits. Tax deferred.

Is held a homogenization consistent in the Elimination of them active and passive by tax deferred reported in the entities that are subject passive of the tax on societies, to the treat is of split that reflect future credits and debits with the Hacienda public.

3. public debt.

The Elimination of reciprocal items derived from operations relating to the public debt will be made based on the information provided to the General intervention of the administration of the State by entities that are having the same (holding).

4. treatment of the first consolidation difference in the elimination inversion-patrimonio NET in the global integration method.

The calculation of the first consolidation difference shall be made with the situation on January 1, 2014, start date of the first year in which there is the obligation to draw up the account General State consolidated, in accordance with the provisions of article 19.3 of the HAP/1489 order/2013, July 18, and independence that the subsidiary did not come to integrate into the General account of the State of the year 2014 by one of the reasons that are regulated in article 4 of this order.

In the event that arise differences negative of consolidation, will be considered as reserves of the entity that owns it participation, according to has the article 22.3 of the order HAP / 1489 / 2013, of 18 of July.

5. treatment in subsequent consolidations of the elimination inversion-patrimonio NET in the global integration method.

The first consolidation difference calculated to 1 January 2014, in accordance with article 9.3 of this order, will be which is taken into consideration when calculating variations in equity in bindings that occur later.

Variations that may occur, where appropriate, in the scope of consolidation for any of the reasons provided in article 4 of this order, be reflected in the "Variations arising from the variation of the subjective scope" row of the total statement of changes in consolidated equity.

6. impact of the use of statements made in an exercise in the consolidation of the subsequent financial year.

When pursuant to paragraph 6 of article 3 of this order made statements of an entity, the variations that occur, in your case, are integrated in the approved accounts are they reflected in the General account of the State of the next exercise in the row «B. adjustments for accounting changes and error correction» for the total statement of changes in consolidated equity.

7. credits and initial forecasts and amendments to credit consolidation.

Credits and initial forecasts and credit changes that give rise to commitments and rights which are the subject of consolidation when it comes of reciprocal transactions between entities integrated, affecting, therefore, all the chapters and spending programs will be deleted.

Them deletions is will be in first place in them credits and forecasts initial, and a time exhausted, in the modifications of credit, to the not be possible identify the credit or forecasts of which come the obligations and rights recognized.

They will be deleted as the credits and initial forecasts and credit changes corresponding to internal transfers from spending 000 operations X affecting articles 40 to 43 and 70 to 73 of the budgets of expenses and income, although they have not led to the acquisition of commitments or to the recognition of rights and obligations.

8. relative importance of deletions of intra-group matches and results.

By virtue of the principle of materiality, the General intervention of the administration of the State may not eliminate those operations that are barely significant, whose omission, therefore, does not affect the faithful image of heritage, financial situation, patrimonial economic result, and of the implementation of the budget of the group.

On the other hand, and in application of the aforementioned principle of relative importance, where the amounts accounted for by entities were not identical, and when the differences between the two are barely significant, the General intervention of the administration of the State may choose to carry out the Elimination of the coincidental minor amount.

Provision additional unique. Obligation of consolidation of certain entities of the sector public State.


Them entities public business and other entities of the sector public State, with exception of them societies commercial State, subject to the normative commercial in matter accounting that, dominating to others entities subject to such normative, form a group in accordance with them criteria expected in them standards for the formulation of accounts annual consolidated, approved by Real Decree 1159 / 2010, of 17 of September they will formulate their consolidated annual accounts for the purposes of the elaboration of the General account of the State, in accordance with the criteria set out in these rules.

Available to transient first. Procedure of integration of the accounts of certain entities in the General account of the State.

The integration of the entities controlled directly or indirectly by the General Administration of the State which do not form part of the State public sector, the foundations of the State public sector, jointly-controlled entities, associated institutions of credit and insurance and consortia referred to in article 5(3) of this order in the General accounts of the State relating to the years 2014 2015, and 2016 will be via the modified equity method procedure.

This procedure consists in the procedure of implementation in equivalence, i.e. update the percentage of participation in the equity, the value of the investment in the entity without prior homogenization or eliminations of internal operations results.

Second transitional provision. Information to include in the consolidated memory.

Paragraphs 14 to 19 of the memory under the command of HAP/1489/2013, 18 July, will be presented from the General account of the State corresponding to the fiscal year 2017. The information of them points 2 and 3 of the paragraph 13 «shares in entities put in equivalence» of it memory consolidated planned in the order HAP / 1489 / 2013, of 18 of July, is will facilitate in the time in which the remission of them accounts annual of these entities is made by via telematics.

While the foundations belonging to the public sector to be integrated into the General account of the State the modified equity method will be presented financial information added in memory.

Available to transient third. Remission of the annual accounts of the entities controlled directly or indirectly by the General Administration of the State that are not part of the State public sector, jointly controlled entities and associated entities.

To them effects expected in the paragraph 4 of the article 8 of the present order, the remission to it intervention General of the administration of the State of them accounts annual of these entities is held in paper until is perform it regulation for its remission by media computer and telematic.

He is excepted from the provisions in the preceding paragraph to the entities that will be of application order HAP/2161/2013, of 14 November, to the be paying now their annual accounts to the Court of Auditors via telematics.

Available to transient fourth. Integration of statements made.

To them effects planned in the paragraph 6 of the article 3 of the present order, the integration of them accounts annual formulated is held once is has produced the modification of it normative regulatory of the procedure of remission of them accounts annual to it intervention General of the administration of the State, and that is available of them media computer for this.

However, in the formation of the General account of the State corresponding to the fiscal year 2014 and following, made statements placed at the disposal of the General intervention of the administration of the State for the conduct of the audit referred to in article 168 of the General budget law will be integrated.

Fifth transitional provision. Comparative information in the first year of application of this order.

The General account of the State corresponding to the fiscal year 2014, the first practice that is produced as a single consolidated, will not present comparative information with respect to the previous year.

Sixth transitional provision. Integration of the accounts of the jointly controlled entities and associated with the indirect participation of the General Administration of the State that are not part of a consolidated Group.

The integration of the accounts of the entities jointly controlled and associated with the indirect participation of the General Administration of the State that are not part of a consolidated Group, will take place from the General account of the State corresponding to the fiscal year 2015.

Seventh transitional provision. Identification of the entities jointly controlled and associated inventory of entities of the Sector public State, regional and Local, whose management and publication corresponds to the General intervention of the administration of the State.

For the purposes of the application of the provisions of paragraph 5 of article 3 and paragraph 1 of article 8 of this order, shall be regarded, for the purpose of the formation of the General account of the State corresponding to the fiscal years 2014 and 2015, as jointly controlled entities and associated companies not included in the group, which comply with the following characteristics according to the aforementioned inventory information :-Entity accounted: when the percentage of participation in share capital or heritage to all the companies of the group, is equal to the of each of the entities outside the group.

-Associated entity: when not being jointly-controlled entity, one or more entities of the group possess, at least 20% of its share capital or heritage.

Sole repeal provision. Repeal legislation.

Is repealed the order of the Ministry of Hacienda of 12 of December of 2000, by which is regulates the production of it has General of the State.

First final provision. Modification of models of the States that make up the General State account.

The General intervention of the State administration may modify the models of the States constituting the General State account, provided for in the annexes of this order.

Second final provision. Entry in force.

This order shall enter into force the day following its publication in the Official Gazette and shall apply to the General account of the State of the year 2014 onwards.

Madrid, 31 July 2015.-the Minister of finance and public administration, Cristóbal Montoro Romero.

ANNEX I models of balance sheet, economic outturn account equity, State of changes in equity, State of flows of cash and of liquidation of the budget strengthened the account statement General the State Balance strengthened active heritage NET and liabilities) non-current assets.





A) equity.






I. intangible assets.





I. equity contribution, or capital.






1. background of trade of consolidation.





II. heritage generated.






2. other fixed assets intangible.





1. reserves and results of exercises above.






II. property, plant and material.





2. results of the year attributed to the entity key.






III. investment real estate.





III. adjustments for changes in value.






IV. investment financial to long term in entities of the group, jointly controlled and associated.





IV. other increases equity outstanding of imputation to results.






V. investments financial to long term.





V. external partners.






VI. assets deferred tax.





(B) passive non-current.






VII. debtors, non-current trade debtors and other receivables in the long run.





I provisions in the long term.






(B) active power.





II. long-term debt.






I sell State assets.





III. debts to entities of the group, jointly controlled and associated long-term.






II. stock.





IV. deferred tax liabilities.






III. debtors, trade receivables and other receivables.





V. accruals in the long run.






IV. financial investments short-term group, jointly controlled and associated entities.





VI. creditors, non-current trade payables and other payables in the long run.






V. short-term financial investments.





VII. special features long term debt.






VI. adjustments by dollar-cost averaging.





(C) current liabilities.






VII. cash and cash equivalents.





I. liabilities linked with active not running maintained for the sale.






 





II. provisions to short term.






 





III. debts to short term.






 





IV. debt with entities of the group, jointly controlled and associated to short term.






 





V. creditors, creditors trade and other accounts to pay.






 





VI. adjustments for accrual.






 





VII. debt with features special to short term.






Total active (a + b).





Total heritage NET and passive (c).






The result economic equity consolidated 1 account. Income tax and contributions social.






(a) tax revenues.






(b) contributions social.






2 transfers and subsidies received.






(a) of the exercise.






(b) allocation of subsidies to the non-financial fixed assets.






(c) allocation of grants for active running and others.






3. income of the own activity.






4. amount net of the number of business, sales NET and performance of services.






5. variation of stocks of finished products and manufacture course and impairment.






6. work carried out by the group for its fixed assets.






7. other income of ordinary management.






8. excess of provisions.






A) total income of ordinary management (1 + 2 + 3 + 4 + 5 + 6 + 7 + 8).






9. social benefits from the entities of the Social security system.






10. expenses of personal.






11 transfers and subsidies.






12. expenditure by aid and others.






13. supplies.






14. ordinary management expenses.






15. amortization of assets.






(B) total costs of ordinary management (9 + 10 + 11 + 12 + 13 + 14 + 15).






I. result (saving or dissaving) of ordinary management (a + b).






16 deterioration of value and results by disposition of the non-financial fixed assets and assets in sale condition.






17. other non-ordinary items.






18 results for loss of control of consolidated entries.






19. difference negative of consolidation of entities consolidated.






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






20. financial income.






21. financial expenses.






22. other income and expenses of a financial nature.






23. variation of the fair value in financial assets and liabilities.






24 exchange differences.






25. deterioration of value, low and disposals of assets and liabilities financial.






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






26. participation in profits (losses) of entities placed in equivalence.






27. deterioration and result by loss of influence significant of shares placed in equivalence or of the control set on an entity jointly controlled.






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






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






V. outcome of the exercise coming from operations interrupted net of taxes.






VI. result (saving or desahorro) consolidated from the exercise (IV+V).






± Settings in the account of the result of the exercise earlier.






Result of the exercise previous set.






Outcome attributed to the entity key.






Outcome attributed to partners external.





Total statement of changes in equity consolidated I. heritage contribution or capital II. Generated Heritage III. Adjustments for changes in values IV. Other pending allocation to results V. minority interests Total A. economic increases equity at the end of the year N-1.





 





 





 





 





 





 






B. accounting changes and error correction settings.





 





 





 





 





 





 






C. equity initial set of exercise N (a + b).





 





 





 





 





 





 






D. variations arising from the variation of the subjective sphere.





 





 





 





 





 





 






E changes in net equity financial year N.





 





 





 





 





 





 






1 income and consolidated expenses recognized in the exercise.





 





 





 





 





 





 






2. operations with the entity or entities owning.





 





 





 





 





 





 






3. other changes in equity.





 





 





 





 





 





 






F. equity at the end of the exercise (C+D+E).





 





 





 





 





 





 





State revenue and expenses recognized consolidated I. economic heritage consolidated result for the year.






II. income and expense recognized directly in equity: 1. non-financial fixed assets.






2 financial assets and liabilities.






3. hedge accounting.






4. other capital increases.






5. by profit and actuarial losses and other settings.






6. other income and expenses.






7. differences in conversion.






8. tax effect.






9. by active not running and passive linked, maintained for the sale.






Total income and expense recognized directly in the heritage NET (1 + 2 + 3 + 4 + 5 + 6 + 7 + 8 + 9).






III. transfers to the has of the result economic heritage or to the value initial of the heading covered: 1. fixed assets not financial.






2. active and passive financial.






3. hedge accounting.






4. other increases equity.






5. other income and expenses.






6. differences in conversion.






7. effect tax.






8. per assets liabilities and non current linked, held for sale.






Total transfers to the account of the patrimonial economic result or the initial value of the game cover (1 + 2 + 3 + 4 + 5 + 6 + 7 + 8).






IV. Total income and expense recognized consolidated (I+II+III).






Total of income and expenses attributed to parent company.






Total of income and expenses attributed to external partners.





Been consolidated cash flows i. cash flows of management activities.






A) collections of the activities of the entities of the State administrative public sector management.






(B) payments of the activities of the entities of the State administrative public sector management.






(C) cash flows of the State Enterprise public sector entities operating activities (+/-).






(D) cash flows of exploitation and management of entities of the State founding public sector activities (+/-).






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






II. flows of cash from the activities of investment.






(E) charges.






(F) payments.






Flows net of cash by activities of investment (+ f).






III. flows of cash from the activities of funding.






(G) charges to the entity or entities owning and other increases in the heritage.






(H) payment to the entity or entities owning.






(I) fees for issuance of passive financial.






(J) payments for repayment of liabilities financial.






(K) payments for dividends and remuneration of other instruments of heritage.






Net cash flows for financing activities (+ G-H+I-J-K).






IV. classification pending cash flows.






(L) Receivables application.






(M) application pending payments.






Pending classification net cash flows (+ l-m).






V. effect of changes in exchange rates.






VI. net increase/decrease of the cash and cash equivalents cash for business combinations.






VII. increase/decrease net of cash and cash equivalents derived variation of the subjective scope.






VIII. net increase/decrease of the cash and cash equivalents cash (I+II+III+IV+V+VI+VII).






Cash and liquid assets at the beginning of the year cash equivalents.







Effective and active liquid equivalent to the cash at the end of the year.





It has General State State of liquidation of the consolidated budget expenditure budget settlement. Classification by programs. Exercise N Euros budgetary expenditures budgetary expenditures committed obligations recognized net payment obligations pend. payment Dec. 31





Remaining of initial final modifications 00 credit internal transfers.





 





 





 





 





 





 





 





 






11 justice.





 





 





 





 





 





 





 





 






12 defense.





 





 





 





 





 





 





 





 






13 safety citizen and penitentiary institutions.





 





 





 





 





 





 





 





 






14 policy outside.





 





 





 





 





 





 





 





 






21 pensions.





 





 





 





 





 





 





 





 






22 other benefits economic.





 





 





 





 





 





 





 





 






23 services social and promotion social.





 





 





 





 





 





 





 





 






24 promotion of the employment.





 





 





 





 





 





 





 





 






25 unemployment.





 





 





 





 





 





 





 





 






26. access to housing and building construction.





 





 





 





 





 





 





 





 






29 management and the Social Security Administration.





 





 





 





 





 





 





 





 






31. health.





 





 





 





 





 





 





 





 






32. education.





 





 





 





 





 





 





 





 






33. culture.





 





 





 





 





 





 





 





 






41 Agriculture, fisheries and food.





 





 





 





 





 





 





 





 






42 industry and energy.





 





 





 





 





 





 





 





 






43 Commerce, tourism and SMEs.





 





 





 





 





 





 





 





 






44 transportation subsidies.





 





 





 





 





 





 





 





 






45 infrastructure.





 





 





 





 





 





 





 





 






46 research, development and innovation.





 





 





 





 





 





 





 





 






49. other economic activities.





 





 





 





 





 





 





 





 






91 high address.





 





 





 





 





 





 





 





 






92. General Services.





 





 





 





 





 





 





 





 






93 administration financial and tax.





 





 





 





 





 





 





 





 






94. transfers to other public administrations.





 





 





 





 





 





 





 





 






95. public debt.





 





 





 





 





 





 





 





 






Total





 





 





 





 





 





 





 





 





Liquidación del presupuesto de gastos. Economic classification.

Ejercicio N




 





 





 





 





 





 





 





Euros






Clasific. economic explanation credits budgetary expenditure committed obligations recognized net payment obligations pend. payment Dec. 31





Remnants of credit initial modifications final chapter 1 personnel expenses.





 





 





 





 





 





 





 





 






Chapter 2 current expenditure on goods and services.





 





 





 





 





 





 





 





 






Chapter 3 financial expenses.





 





 





 





 





 





 





 





 






Chapter 4 current transfers.





 





 





 





 





 





 





 





 






 





Total current operations.





 





 





 





 





 





 





 





 






Chapter 5 contingency fund and other unforeseen events.





 





 





 





 





 





 





 





 






 





Total contingency fund and other Dept.





 





 





 






 





 





 





 





 






Chapter 6 investment real.





 





 





 





 





 





 





 





 






Chapter 7 transfers of capital.





 





 





 





 





 





 





 





 






 





Total operations of Capital.





 





 





 





 





 





 





 





 






 





Total non-financial operations.





 





 





 





 





 





 





 





 






Chapter 8 financial assets.





 





 





 





 





 





 





 





 






Chapter 9 passive financial.





 





 





 





 





 





 





 





 






 





Total financial operations.





 





 





 





 





 





 





 





 






 





Total budget.





 





 





 





 





 





 





 





 





Liquidation of the budget income. Financial year N.




 





 





 





 





 





 





 





 





 





EUR Classif. economic explanation forecast budgetary rights recognized rights cancelled cancelled rights recognized net exp. NET Dchos ptes from collection to 31 of Dec.





Excess / default forecast initial edit.





Final chapter 1 direct taxes and social security contributions.





 





 





 





 





 





 





 





 





 





 






Chapter 2 tax indirect.





 





 





 





 





 





 





 





 





 





 






Chapter 3 fees and public prices and other income.





 





 





 





 





 





 





 





 





 





 






Chapter 4 transfers running.





 





 





 





 





 





 





 





 





 





 






Chapter 5 economic income.





 





 





 





 





 





 





 





 





 





 






 





Total operations running.





 





 





 





 





 





 





 





 





 





 






Chapter 6 disposal of real investments.





 





 





 





 





 





 





 





 





 





 






Chapter 7 transfers of capital.





 





 





 





 





 





 





 





 





 





 






 





Total Capital operations.





 





 





 





 





 





 





 





 





 





 






 





Total non-financial operations.





 





 





 





 





 





 





 





 





 





 






Chapter 8 financial assets.





 





 





 





 





 





 





 





 





 





 






Chapter 9 financial liabilities.





 





 





 





 





 





 





 





 





 





 






 





Total financial operations.





 





 





 





 





 





 





 





 





 





 






 





Total budget.





 





 





 





 





 





 





 





 





 





 





Budgetary outcome. Exercise N Euros concepts rights recognized net obligations recognized net result budget a. current operations.





 





 





 






b. capital operations.





 





 





 






1. total operations not financial (c).





 





 





 






d. financial assets.





 





 





 






e financial liabilities.





 





 





 






2. total financial operations (d + e).





 





 





 






I. financial results for the year (I = 1 + 2).





 





 





 






 





 





 





 






 





 





 





 





ANNEX II budget information of the entities whose budget has limitation account General of the State € economic classification explanation credits special supplements of credit extensions of credit credit positive negative Chapter 1 expenditure on personnel transfers.





 





 





 





 





 






Chapter 2 current expenditure on goods and services.





 





 





 





 





 






Chapter 3 financial expenses.





 





 





 





 





 







Chapter 4 transfers running.





 





 





 





 





 






 





Total current operations.





 





 





 





 





 






Chapter 5 background of contingency and other unforeseen events.





 





 





 





 





 






 





Total contingency fund.





 





 





 





 





 






Chapter 6 investment real.





 





 





 





 





 






Chapter 7 transfers of capital.





 





 





 





 





 






 





Total Capital operations.





 





 





 





 





 






 





Total operations not financial.





 





 





 





 





 






Chapter 8 financial assets.





 





 





 





 





 






Chapter 9 financial liabilities.





 





 





 





 





 






 





Total operations financial.





 





 





 





 





 






 





Total budget.





 





 





 





 





 





Modifications of credit (2nd part). Exercise N Euro classification economic explanation incorporation remaining credit credits generated by low revenue for cancellation and rectification other Total amendments Chapter 1 expenditure on personnel changes.





 





 





 





 





 






Chapter 2 expenditure current in goods and services.





 





 





 





 





 






Chapter 3 financial expenses.





 





 





 





 





 






Chapter 4 transfers running.





 





 





 





 





 






 





Total current operations.





 





 





 





 





 






Chapter 5 contingency fund and other unforeseen events.





 





 





 





 





 






 





Total contingency fund.





 





 





 





 





 






Chapter 6 investment real.





 





 





 





 





 






Chapter 7 transfers of capital.





 





 





 





 





 






 





Total Capital operations.





 





 





 





 





 






 





Total non-financial operations.





 





 





 





 





 






Chapter 8 financial assets.





 





 





 





 





 






Chapter 9 financial liabilities.





 





 





 





 





 






 





Total financial operations.





 





 





 





 





 






 





Total budget.





 





 





 





 





 





Unpaid closed budgets obligations. Exercise N. Euros Euro classification economic explanation obligations outstanding at January 1 Total modification of the opening balance and cancellation requirements payment obligations made obligations outstanding at 31 December Chapter 1 personnel expenses.





 





 





 





 





 





 






Chapter 2 current expenditure on goods and services.





 





 





 





 





 





 






Chapter 3 financial expenses.





 





 





 





 





 





 






Chapter 4 current transfers.





 





 





 





 





 





 






 





Total current operations.





 





 





 





 





 





 






Chapter 6 real investments.





 





 





 





 





 





 






Chapter 7 transfers of capital.





 





 





 





 





 





 






 





Total Capital operations.





 





 





 





 





 





 






 





Total non-financial operations.





 





 





 





 





 





 






Chapter 8 financial assets.





 





 





 





 





 





 






Chapter 9 financial liabilities.





 





 





 





 





 





 






 





Total financial operations.





 





 





 





 





 





 






 





Total budget.





 





 





 





 





 





 





Commitments of expenditure charged to the budgets of future periods. Exercise N Euro classification economic explanation commitments acquired through the exercise of the: year n + 1 year n + 2 year N+3 year N+4 years successive Chapter 1 personnel expenses.





 





 





 





 





 






Chapter 2 current expenditure on goods and services.





 






 





 





 





 






Chapter 3 financial expenses.





 





 





 





 





 






Chapter 4 current transfers.





 





 





 





 





 






 





Total operations running.





 





 





 





 





 






Chapter 6 real investments.





 





 





 





 





 






Chapter 7 transfers of capital.





 





 





 





 





 






 





Total Capital operations.





 





 





 





 





 






 





Total non-financial operations.





 





 





 





 





 






Chapter 8 financial assets.





 





 





 





 





 






Chapter 9 passive financial.





 





 





 





 





 






 





Total financial operations.





 





 





 





 





 






 





Total budget.





 





 





 





 





 





Rights to collect of budgets closed. Exercise N Euro classification economic explanation rights receivable to modifications of the cancelled rights beginning balance 1 January cancelled fundraising rights payment pending at 31 December Chapter 1 direct taxes and social security contributions.





 





 





 





 





 





 






Chapter 2 tax indirect.





 





 





 





 





 





 






Chapter 3 fees and public prices and other income.





 





 





 





 





 





 






Chapter 4 transfers running.





 





 





 





 





 





 






Chapter 5 economic income.





 





 





 





 





 





 






 





Total current operations.





 





 





 





 





 





 






Chapter 6 disposal of investment real.





 





 





 





 





 





 






Chapter 7 transfers of capital.





 





 





 





 





 





 






 





Total Capital operations.





 





 





 





 





 





 






 





Total operations not financial.





 





 





 





 





 





 






Chapter 8 financial assets.





 





 





 





 





 





 






Chapter 9 financial liabilities.





 





 





 





 





 





 






 





Total financial operations.





 





 





 





 





 





 






 





Total budget.





 





 





 





 





 





 





Rights outstanding receivables at 31 December of year N of closed budgets. Antiquity of the balances. Exercise N Euro classification economic explanation year N-1 year N-2 year N-3 year N-4 year N-5 years previous Total Chapter 1 tax direct and social contributions.





 





 





 





 





 





 





 






Chapter 2 tax indirect.





 





 





 





 





 





 





 






Chapter 3 fees and public prices and other income.





 





 





 





 





 





 





 






Chapter 4 transfers running.





 





 





 





 





 





 





 






Chapter 5 economic income.





 





 





 





 





 





 





 






 





Total current operations.





 





 





 





 





 





 





 






Chapter 6 disposal of real investments.





 





 





 





 





 





 





 






Chapter 7 transfers of capital.





 





 





 





 





 





 





 






 





Total Capital operations.





 





 





 





 





 





 





 






 





Total operations not financial.





 





 





 





 





 





 





 






Chapter 8 financial assets.





 





 





 





 





 





 





 






Chapter 9 financial liabilities.





 





 





 





 





 





 





 






 





Total financial operations.





 





 





 





 





 





 





 






 





Total budget.





 





 





 





 





 





 





 





Remnants of Treasury. Exercise N concepts






Current year amounts 1. (+) Liquid funds.





 






2. (+) rights pending in charge.





 






(+) from the current budget.





 






(+) of budgets closed.





 






(+) non-budgetary operations.





 






3. (-) obligations outstanding for payment.





 






(+) from the current budget.





 






(+) of budgets closed.





 






(+) non-budgetary operations.





 






4 (+) items pending application.





 






(-) pending final application made Collections.





 






(+) payments made pending for application final.





 






I. remnants of Treasury total (1 + 2-3 + 4).





 





ANNEX III information in terms of accounting national account General the State information in terms of national accounting.

Capacity (+) or need (-) of funding (PDE) of the Administration Center.

Exercise. Data of it has definitive of the exercise xxxx made in base 2010 million of euros agents amount State agencies of the Administration Central Administration Central differences between the surplus or deficit budget and the surplus or deficit of accounting national of the State.




 





Millions of euros concept amount 1. Rights recognized NET not financial.





 






2. non-financial net recognized obligations.





 






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





 






Settings.





 






Capacity (+) or (-) need for funding (PDE).





 





Capacity (+) or (-) need for funding (PDE) of the agencies of the Central Administration.

Exercise.




 





Million of euros amount Total capacity (+) or need (-) of funding from the administrations of the Security Social.

Exercise.




 





Concept amount 1 EUR million. NET non-financial rights.





 






2. non-financial net recognized obligations.





 






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





 






Settings.





 






Capacity (+) or need (-) in financing (PDE).