The transitional provision of Law 54/1997, of 27 November, of the Electrical Sector, on the transfer of functions of the Office of Electrical Energy Compensation (OFICO), established that the Commission National of the Electrical System (CNSE), would assume the functions of OFICO in the form that the Government will determine, regulating the transfer of the same and the necessary means for its performance. A time performed the handover would be extinguished.

The fifth transitional provision of Law 66/1997, of December 30, of Fiscal, Administrative and Social Order Measures, provided that the transfer of all human, economic and social media would be regulated. OFICO materials are required for the proper management of the Institute for the Restructuring of Coal Mining and Alternative Development of the Mining Comarcas, without prejudice to the obligations of the Commission National of the Electrical System in the assumption of the functions of the aforementioned office.

Therefore, Royal Decree 2596/1998 of 4 December 1998 on the liquidation and extinction of the Office of Electrical Energy Compensation (OFICO), and the transfer of its functions and means to the National Commission of the Electrical System, established the rules and procedures relating to the extinction of that office and the creation of the OFIC Liquidator Commission (CLOFICO), with the distribution of functions and means assigned to that commission and to the Institute for Restructuring Coal Mining and Alternative Development of the Mining Comarcas.

In Article 4 of Royal Decree 2596/1998 of 4 December, everything was established regarding the creation and assignment of functions of the OFICO Liquidator Commission. Thus, in paragraph 1, the composition of the OFIC Liquidator Commission was established, whereas in paragraph 2 the management of the funds committed from the account of the specific costs associated with the mining of coal was allocated to the In the case of the Commission, the Court of State held that the Court of State held that the Court of State held that the Court of State held that the Court of State held that the Court of It was also entrusted with the liquidation of all the obligations of OFICO as a result of the management of its own assets. It was also decided that the funds to be managed should be considered extra-budgetary and, in order to be managed, a special account should be opened.

Moreover, in paragraph 3, it established that the remaining assets as a result of the closure of files, the liquidation of OFICO's own equity, as well as the financial returns on the account They should be transferred to the Institute for the Restructuring of Coal Mining and Alternative Development of the Mining Comarcas.

Finally, in paragraph 4, it was decided that the Liquidator Commission would be extinguished once all outstanding commitments had been cleared.

In the final provision of Royal Decree 2596/1998 of 4 December 1998, the Minister for Industry and Energy was empowered to lay down the provisions necessary for the implementation and application of this Regulation. In the exercise of this power, the Order communicated on 27 December 1999, on the functioning of the Liquidator Commission, was issued, regulating the aspects necessary for the exercise of the activities to be carried out.

Article 4 of the Statute of the Institute for the Restructuring of Coal Mining and Alternative Development of the Mining Comarcas, approved by Royal Decree 492/1998 of 27 March, gives it, among others, the following: functions:

(a) Manage any aid of any kind granted to undertakings engaged in the mining of coal, both for their mining activity and for the restructuring and rationalisation of the coal, subrogating to the compensation obligations acquired by coal mining companies with their employees as a result of the termination of employment contracts, in accordance with the procedure and subject to the conditions and limits laid down by the set.

(...)

d) Manage aid to cover exceptional burdens linked to plans for modernisation, restructuring and rationalisation of the activity of coal mining companies.

e) Manage any aid of any nature that aims at the alternative economic development of coal mining areas.

(...) "

Whereas the time taken since the creation of the OFICO Liquidator Commission has resulted in the conduct of the liquidation of the rights and obligations of the Office of Compensation for the Electrical Energy (OFICO), and that the General Intervention of the State Administration, in its financial control report for the financial years 2006, 2007 and 2008, dated July 13, 2009 (supplemented by another date of July 18, 2008) 2011) indicates in the conclusions of both that there are no objective reasons to delay the extinction process of the OFICO Liquidator Commission, it is necessary to have the necessary for the extinction of that commission and the transfer of its balances, rights and obligations to the Institute for the Restructuring of the Coal Mining and Alternative Development of the Mining Comarcas.

This order is dictated by the provisions of the fifth transitional provision of Law 66/1997 of 30 December 1997 on Fiscal, Administrative and Social Order Measures and Article 4 and the final provision of the Royal Decree 2596/1998 of 4 December 1998 and with the approval of the Minister of Finance and Public Administrations, as required by Article 66.2 and 67.4 of Law 6/1997, of 14 April, of the Organization and the Functioning of the Administration State General.

In its virtue, with the prior approval of the Minister of Finance and Public Administrations, I have:

Article 1. Object.

The purpose of this order is to regulate the process of extinction of the OFICO Liquidator Commission and the final transfer of all remaining assets, rights and obligations to the Institute for final liquidation. for the Restructuring of Coal Mining and Alternative Development of the Mining Comarcas.

Article 2. Balance of settlement and closure and incorporation into the accounting of the Institute for the Restructuring of Coal Mining and Alternative Development of the Mining Comarcas.

1. The OFICO Settlement Committee shall draw up a balance sheet and close to the date of the entry into force of this order, including the assets and rights, as well as the obligations, which shall be incorporated in the accounts of the Institute for the Restructuring of Coal Mining and Alternative Development of the Mining Comarcas.

2. Such incorporation shall be carried out by the securities appearing on the closing balance sheet, without prejudice to the fact that the securities concerned must be corrected for errors or other circumstances set out in the financial control report, which is request the General Intervention of the State Administration by the Institute for the Restructuring of Coal Mining and Alternative Development of the Mining Comarcas.

Article 3. Actions to be carried out for the settlement of obligations and rights managed by the OFIC Liquidator Commission.

For the definitive liquidation of the obligations and rights that the OFICO Liquidator Commission still manages, they will have to be transferred to the Institute for the Restructuring of Coal Mining and Alternative Development of the Mining companies all rights, both liquid and credit, that appear in the balance sheet and closing balance referred to in the previous article.

Article 4. Extinction of the OFIC Liquidator Commission and transfer to the Institute.

Once the actions provided for in the previous articles have been carried out, the FICO Liquidator Commission will be extinguished by the date of the drawing up of the balance sheet and closing; the transfer of the goods, and obligations to the Institute for the Restructuring of Coal Mining and Alternative Development of the Mining Comarcas will be carried out in an extra-budgetary way on that date.

Additional disposition first. Impact on public expenditure.

The application of the provisions of this order will not entail an increase in public spending, nor will it entail an increase in appropriations, salaries, or other personnel costs for the public sector.

Additional provision second. Surrender of the final settlement account to the Court of Auditors.

In accordance with the provisions of Article 138.5 of Law 47/2003 of 26 November, General Budget, the surrender of the final account of the liquidation, to the Court of Auditors, shall be carried out through the General intervention of the State Administration.

Single repeal provision. Regulatory repeal.

How many provisions of equal or lower rank are repealed from their entry into force.

Single end disposition. Entry into force.

This order will take effect the day following your publication in the "Official State Bulletin".

Madrid, June 16, 2015. -Minister of Industry, Energy and Tourism, José Manuel Soria López.