Article 75 bis.1.a) of the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994, of 20 June, in the wording given to it by the single article of Law 35/2014, of 26 of December, amending the recast text of the General Law on Social Security in relation to the legal system of mutual accidents at work and occupational diseases of Social Security, establishes that the surplus which result after the Professional Contingency Stabilization Reserve is provided for 80 percent of the One hundred in the special account of the Social Security Contingency Fund, opened at the Banco de España in the name of the General Treasury of Social Security and at the disposal of the Ministry of Employment and Social Security. Such revenue shall be made before 31 July of each financial year in that special account.

The aforementioned Fund has succeeded without a continuity solution to the previous Prevention and Rehabilitation Fund, whose extinction has established the fourth transitional provision of the aforementioned Law 35/2014, of December 26, after the integration into the Social Security Contingency Fund of the entire cash, balance, securities and other movable and immovable property existing in the Fund or resulting from investments from its funds.

According to Article 75 bis.1.a) of the recast text of the General Law of Social Security, the new Social Security Contingency Fund will consist of the cash deposited in the special account, by transferable securities and other movable and immovable property in which the funds are invested and, in general, by the resources, yields and increases which have their origin in the surplus of the Social Security resources generated by the mutual funds. The income and expenditure incurred by the financial assets and those of the special account shall be charged to the account, unless otherwise provided by the Ministry of Employment and Social Security.

The Fund shall also be subject to the direction of the Ministry of Employment and Social Security and attached to the purposes of Social Security, and may apply its resources to the creation or renewal of institutions. The European Commission, the European Commission, the European Commission, the European Commission, the European Commission, the European Commission, the European Commission, the European Commission, the European Commission, the European Commission, the European Commission, the European to develop in the care centres attached to the mutual societies, as well as to encourage (a) the adoption of measures and processes which contribute effectively to the reduction of occupational social security contingencies by means of a system which will be regulated and, where appropriate, the provision of services related to the prevention and control of professional contingencies.

In that same article 75 bis.1.a) it is anticipated that the General Treasury of Social Security may materialize the funds deposited in the special account in financial assets issued by public legal persons, as well as dispose of the same in the quantities, time limits and other conditions laid down by the holder of the Ministry of Employment and Social Security.

Finally, the repeated article also allows the provision of the amounts deposited in the special account of the Social Security Contingency Fund, by the General Treasury of Security Social, as a transitional measure, in order to meet the social security system's own purposes, as well as the cash needs or gaps, in the form and conditions laid down by the Ministry of Employment and Social Security, up to its application by the same Ministry for the purposes indicated.

Such a legal forecast coincides with the one already set for the Prevention and Rehabilitation Fund in the previous article 73.2 of the recast text of the General Law of Social Security, under which the General Treasury of the Social Security was able to have its resources available in the terms of Order ESS/1445/2012 of 2 July, for which the conditions for this provision of funds were determined.

As a consequence of the new legal regulation exposed, this order is dictated to the object of fixing the conditions and the procedure for the provision by the General Treasury of the Social Security of the deposited resources on the special account of the Social Security Contingency Fund, as a transitional measure, in the exercise of the powers conferred on it by Article 75 (1) (a) of the recast text of the General Law on Security Social.

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

Article 1. Purpose of the transitional provision of the funds deposited in the special account of the Social Security Contingency Fund.

The General Treasury of Social Security may provide, on a transitional basis, the amounts deposited in the special account of the Social Security Contingency Fund, opened at the Banco de España a the name of that body, in order to attend to the purposes of the social security system set out in article 2.2 of the consolidated text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994, of 20 of June, and in particular the payment of the economic benefits referred to in Article 86.2 thereof, as a the cash needs or gaps that may arise in each financial year.

Article 2. Funds disposition procedure.

1. The need to have the resources of the Special Account of the Social Security Contingency Fund for the purposes referred to in the previous Article shall be determined on the basis of the forecasts for the liquidation of the budgets of the managing bodies and common services of social security, calculated by the General Intervention of Social Security in accordance with Article 125.3 of Law 47/2003 of 26 November, General Budget, as well as of the monetary budget for which the General Treasury of Social Security is drawn up Article 1 (f) of the General Regulation on the Financial Management of Social Security, adopted by Royal Decree 1391/1995 of 4 August 1995, which includes, with due specification, the provisions necessary to deal with the compliance with the obligations of the system.

2. Having regard to the need for a provision of funds, in accordance with the terms set out in the preceding paragraph, the General Treasury of Social Security shall request the Secretary of State for Social Security to authorise the latter, by means of the referral of an economic-financial report to which such a need is credited.

Accredited the need for funds, the head of the Secretary of State for Social Security shall issue a reasoned resolution authorizing the General Treasury of Social Security to proceed to the transitional provision of the balance deposited in the special account of the Social Security Contingency Fund.

3. The General Treasury of Social Security shall process the corresponding administrative file of balances of balances between the accounts entitled to its name in the financial institutions.

Article 3. Reintegrated into the Special Account of the Social Security Contingency Fund of the Willing Amounts.

1. The General Treasury of Social Security, on an annual basis and through the issuance of an economic and financial report, will assess whether the economic possibilities and the financial situation of the Social Security system allow for the return of the amounts provided under this order, in the light of the forecasts for the clearance of the budgets of the managing bodies and the common services of social security, calculated by the General Intervention of Social Security, and of the monetary budget drawn up annually by the abovementioned common social security service.

2. The report shall be forwarded to the head of the Secretariat of State for Social Security and, if circumstances permit the return of funds, the holder of the Secretary of State for Social Security shall issue a resolution. giving reasons for the total or partial refund of the quantities laid down. If such circumstances do not arise, it shall also provide a reasoned opinion.

Final disposition first. Enforcement powers.

The holder of the Secretary of State for Social Security is empowered to dictate how many provisions are necessary for the application of this order.

Final disposition second. Entry into force.

This order will take effect on the day of its publication in the "Official State Gazette".

Madrid, June 25, 2015. -Minister of Employment and Social Security, Fatima Banez García.