Order Hap/1023/2015, May 29, By Which Dictate Rules For The Elaboration Of The General State Budget By 2016.

Original Language Title: Orden HAP/1023/2015, de 29 de mayo, por la que se dictan las normas para la elaboración de los Presupuestos Generales del Estado para 2016.

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-6126

Article 36 paragraph 2 of law 47/2003, of 26 November, General budget, provides the procedure by which the elaboration of the General State budgets will be governed is established by order of the Minister of finance and public administration.

In accordance with the law, this ministerial order dictates rules for the elaboration of the General State budget by 2016. It establishes general budgeting criteria, the institutional field of budgets, and the composition and functions of the organs participating in its elaboration process. Also, the ministerial order regulates the processing of preliminary draft budgets, establishing deadlines and documentation for the elaboration, and details the contents of the budget structures.

The General State budget by 2016 are elaborated in the normative framework of reference in budgetary matters established by the organic law 2/2012, 27 de Abril, budgetary stability and financial sustainability, and the new European governance which has established common budgetary calendars for the Member States of the European Union.

By virtue of the above, I have: article 1. General budgeting criteria.

The General State budget by 2016 will guide to the achievement of the objectives of the Government's economic policy and its revenues and expenditures to satisfy the objectives of budgetary stability and public debt that, in accordance with the provisions of article 15 of the organic law 2/2012, April 27, of budgetary stability and financial sustainability pass the Cortes Generales for the State public sector.

The guidelines for the distribution of expenditure and resource allocation criteria shall be determined by the head of the Ministry of finance and public administration, in coherence with the update of the stability the Government-approved program. Also the General State budget by 2016 will taken into consideration recommendations of the Council of the European Union both in the framework of the European semester as of the excessive deficit procedure in which Spain is immersed.

The budget of the State by 2016 shall conform to the spending limit non-financial, which set the Government in a manner consistent with the objective of stability adopted for this exercise in the State and to the rule of expenditure provided for in article 12 of the organic law 2/2012, of 27 April, budgetary stability and financial sustainability.

Article 2. Institutional level.

1. scope of the General State budgets.

The General State budgets will understand: to) from the State budget.

(b) the budgets of the autonomous bodies of the General State administration.

(c) the Social security budget.

(d) budgets of State agencies.

(e) the budgets of State public bodies whose specific legislation gives limitation to its budget appropriations.

(f) of the consortia and the remaining entities of the State administrative public sector budgets.

(g) the budgets of funds lacking legal status referred to in article 2(2) of the Law 47/2003, of 26 November, General budget.

(h) the budgets of State companies.

(i) the foundations of the State public sector budgets.

(j) the budgets of the public business entities and other public bodies of this nature.

2. incorporation for informational purposes of the budgets of certain entities.

((2.1 budgets of the consortia, attached to the State public administration not subject to their power of decision not to attend any of the circumstances provided for in the letters to) to e) of point 2 of the additional provision twenty of the law 30/1992, of 26 November, legal regime of public administrations and common administrative procedure they will be accompanied by the General State budget for informational purposes.

2.2. the budgets of the other entities referred to in the additional provision ninth of law 47/2003, of 26 November, General budget will accompany, for information purposes, to the General State budget.

Article 3. Budgeting unit.

Of the State budget shall be prepared expressed in thousands of euros, with two decimal places.

Article 4. Committees involved in the process of elaboration of the General State budget.

1. Commission's spending policies.

In accordance with article 36 of the Law 47/2003, General budget, the distribution of expenditure guidelines, establishing criteria for preparation of proposed budgets and their quantitative limits with priorities and limitations that must be respected, must be determined by the head of the Ministry of finance and public administration.

To this end shall be the expenditure policy Commission which will be chaired by the head of the Ministry of finance and public administration and, in his absence, by the head of the Secretariat of State budgets and expenses, and will be integrated by the holders of the various ministerial departments.

The Presidency of the Commission of expenditure policies may convene other managers of spending, as well as the personal adviser who deems necessary.

The Commission's policy of expenditure, which will have the performance of a working group, will perform the following functions: to) realize the spending priorities that has to adjust the elaboration of proposals for the productivity centres, taking into account the objectives of budgetary policy of the Government.

b) scan within budgetary policies and public performances of expenditure and, taking into account the objectives to achieve and the resources available to do so, propose the allocation criteria of allocations between the different spending policies.

In this analysis will prioritize projects that are likely to get funding from the structural funds, the Cohesion Fund or other mechanisms of assistance from the European Union or from other outside sources of funding.

2 analysis of program committees.

Commissions for analysis of programs are working groups which will take place the discussion on the adequacy and validity of spending programs with regard to the objectives pursued by them, and their financial needs, in accordance with the policy of spending priorities and within the established financial availabilities.

Shall, where appropriate, a program Committee of analysis for each of the ministerial departments, with the following composition: a) the head of the Secretariat of State budgets and expenses.

(b) the holder of the General direction of budgets.

(c) the head of the Department of ministerial department.

d) the Chief of the budget Office of ministerial department.

The holder of the Secretary of State for budgets and expenditure and, in his absence, the Director General of budgets will act as President of the commissions's analysis of programs.

The President of the programme analysis committees may convene other managers of spending, as well as the personal adviser who deems necessary.

Article 5. Processing and processing of the draft.

The General direction of budgets drawn up States of expenditure of the preliminary draft general budget of the State for 2016 taking into account the orientations of economic policy, the limit of non-financial expenditure of the State budget approved by the Cortes Generales, the priorities formulated by the Committee's policies on spending, the resulting conclusions, in its case, of the commissions for analysis of programs and proposals submitted by different productivity centers.

The Secretary of State for budgets and expenditure will coordinate proposals for the management centres of the Ministry of finance and public administration and those management centres of other ministerial departments with competence in income for the realization of forecasts and estimates that must be taken into account by the General direction of budgets in the elaboration of the draft of the State budget income statements for 2016.

Having prepared States of revenue and expenditure, these will add up to the head of the Ministry of finance and public administration, who will submit to the agreement of the Government Bill of the State budget by 2016.

With the same criteria, the General direction of budgets shall draw up the preliminary draft budget of the National Institute of health management and the Institute for the elderly and social services from the proposals submitted by the Ministry of health, social services and equality. Trained both drafts, the General direction of budgets will send them to the Ministry of employment and Social Security for its integration in the preliminary draft budget of the Social Security.
For its part, the Ministry of employment and Social Security will join the preliminary draft budgets for the National Institute of health management and the Institute for the elderly and social services to the rest of the management institutions, common service and mutual of accidents of work and occupational diseases to form the preliminary draft budget of the Social Security, which shall be sent to the Ministry of finance and public administration so that the holders of both ministries rise it jointly to the Government for approval and inclusion in the draft of the State budget.

Article 6. Structure of the General State budget.

1. general structure of the expenditure budget of the agents of the State administrative public sector with limited budget.

The expenditure budget of the agents referred to in article 2.1 lyrics to) to e) of the present order is structured taking into account: the purposes or objectives that the budget aims, the Organization of different bodies of the public administrative sector and the economic nature of expenditures. In addition, it shall inform the territorial distribution of actual investments.

1.1. structure of programs.

The allocation of resources shall be carried out within a structure of spending programs, which will be appropriate to the contents of the spending policies that define and specify the different areas of the budget, and will allow productivity centers group budget appropriations, taking into account the objectives to achieve.

The structure of programs will differentiate spending of character finalist of the instrumental programs and management programs. Programs finalists are those to which you can assign measurable performance indicators and quantifiable objectives. The objectives are expressed in physical units if possible, together with the establishment of appropriate indicators, allowing monitor their level of accomplishment during the budget period. Instrumental and management programs are intended for the following purposes: management of the resources necessary for the execution of general management, regulation and planning activities; the execution of an activity that is perfected by its own realization, without its being possible to carry out a material quantification of objectives; or a program supporting finalist.

Spending programs are structured in groups of programs, spending policies and areas of expenditure in accordance with the classification contained in annex I of this order.

The General direction of budgets may authorize, on its own initiative or on the proposal of the productivity centers, modifications in the code, name and content of spending programs, to adapt the classification programme to the needs of the public administration.

In accordance with the fifty sixth additional provision of law 2/2004, of 27 December, the State budget for the year 2005, the explanatory memoirs of spending programs explained, when appropriate, the planned investments projects, provinces and autonomous regions, as well as externalized or deferred in time investments and loans or equity contributions that the State grants to third parties for operations of capital or acquisition of capital assets-disaggregated.

1.2 organizational structure.

Allocations in spending programs will be distributed by productivity centres, which are those organic units with budgetary differentiation and responsibility in the management of the same.

Organic classification of loans and equipment will take place according to the subsectors listed below: a) the State, which will be divided into sections, and these in turn in services.

(b) autonomous bodies of the General State administration.

(c) Social Security.

(d) State agencies.

(e) the State public bodies whose specific legislation gives limitation to its budget appropriations.

Agencies and entities referred to in paragraphs b), d) and e) above, shall be grouped according to the Ministry to which they are attached.

1.3. economic structure.

The credits included in the statements of expenditure of the budget will be sorted according to their economic nature, according to the classification by chapters, articles, concepts and subconceptos which are listed in annex II, and shall be grouped by separating the current operations, the capital, financial, and the contingency fund of budget execution.

The creation of concepts and subconceptos in the chapters corresponding to staff costs, current expenditure in goods and services and real investments, appearing not specified in annex II shall be approved by the General direction of budgets to proposal, where appropriate, of interested productivity centres, and they shall be regarded as not established.

1.4. territorial structure.

Investment projects will be detailed in the annex to the budget, with its territorial classification by autonomous communities, autonomous cities and provinces, and the indication of the year that starts the project, in accordance with the provisions of article 37 paragraph 2 point d) of law 47/2003, of 26 November, General budget.

2. general structure of the budget income of the agents of the State administrative public sector with limited budget.

The budget income of the agents referred to in article 2.1 lyrics to) to e) of this order, is structured according to the organic and economic classifications.

2.1 organizational structure.

The classification of organic distinguish the revenue to the State, Social Security and each autonomous bodies, State agencies and public bodies whose specific legislation gives limitation to its budget appropriations.

2.2. economic structure.

The resources included in the budget income statements will be sorted, according to their economic nature, according to the classification by chapters, articles, concepts and subconceptos, that is attached as annex III to the present order, and they will be grouped by separating operations running, the capital and the financial.

3. specific structures.

3.1 Social Security.

Social Security will present his budget in the framework of the procedure provided for in article 36 of the Law 47/2003, of 26 November, General budget, pursuant to its organizational structure and accompanied, for purposes of its integrated presentation of a document of equivalences between the structure of its budget and defined as a general rule in paragraph 1.1 above.

3.2 of the consortia and the remaining entities of the State administrative public sector.

Attached to the State public administration consortiums and the remaining entities of the State administrative public sector, whose budget has no limitation, develop operating and capital budgets.

3.3. of funds without legal personality.

Lacking funds for legal personality to which refers article 2.1 letter g) of this order, shall develop budgets operating and capital, in accordance with article 64 of the Law 47/2003, of 26 November, General budget.

3.4. of State Enterprise public sector entities.

The public business entities, State companies and other entities of the public sector of the State, shall develop budgets operating and capital, in accordance with article 64 of the Law 47/2003, of 26 November, General budget.

3.5. of the foundations of the State public sector.

The foundations of the State public sector develop budgets operating and capital, in accordance with article 64 of the Law 47/2003, of 26 November, General budget.

3.6 other entities referred to in the ninth additional provision of the General budget law.

The rest of entities refers to which the additional provision ninth of law 47/2003, of 26 November, General budget, develop operating and capital budgets.

Article 7. Documentation and deadlines for the preparation of the General State budget.

1 State, autonomous agencies, State agencies and public bodies whose specific legislation gives limitation to its budget appropriations.

Productivity centres included in the sectors referred to in article 6 paragraph 1.2 lyrics to), b), d) and e) of this order, be used for the justification of their proposals documentation detailing the resolution to establish the General direction of budgets for this purpose.

All documents to be completed by the productivity centers must be sent to the General direction of budgets across budget offices. These offices, throughout the process, coordinate and processed the information prepared by the above-mentioned centres, as well as that received from the Ministry of finance and public administration and affecting them.

The proposals of productivity centres will be sent to the General direction of budgets by June 19, 2015.
Also productivity centers shall be transmitted to the Directorate General of Community funds, before June 26, 2015, a relationship of investment projects and other spending items that are likely to be financed with funds from the European Union.

The documents contained in annex IV of this order, relating to the funds of inter-territorial compensation, which fill in the different autonomous communities affected, will be sent by them to the Directorate General of Community funds by June 19, 2015.

2. Social Security.

The Ministry of health, social services and equality shall forward to the General direction of budgets proposals for the budgets of the National Institute of health management and the Institute for the elderly and social services, in accordance with the documentation for this purpose established by the Directorate-General said, before June 19, 2015.

For its part, the Ministry of employment and Social Security shall forward the preliminary draft budget of the Social Security to the Ministry of finance and public administration, accompanied by documentation which is designated in article 37 of law 47/2003, of 26 November, General budget, and an annex of equivalences between the structure of its budget and defined in General by June 26, 2015.

3 consortia and other entities of the State administrative public sector who do not have budget limitation.

Attached to the State public administration consortiums and the remaining entities of the State administrative public sector, whose budget has no limitation, completed and sent his budget proposals to the General direction of budgets, through the budget of the ministerial department which depend on and before June 26, 2015, operating and capital accompanied by the explanatory memorandum of its contents, the execution of the budgets of the previous year and the forecast of the execution of the current period.

In addition, they shall send a description of investments that will perform in the exercise, with expression of the objectives that are intended to achieve as well as an annex to their investment projects be by provinces, with an indication of the year of commencement of the project.

This documentation, along with the complementary financial statements, will be adjusted to the formats described in the resolution to establish the General direction of budgets for this purpose.

4 funds without legal personality.

Lacking funds for legal personality to which refers article 2.1 letter g) of this order, they shall be completed and shall forward to the General direction of budgets, through the budget office of the ministerial department which depend on and before June 26, 2015, their proposed budgets of exploitation and capital, in line with the content of its annual accounts defined by the General intervention of the accompanied State administration of the explanatory memorandum of its contents, the execution of the budgets of the previous year and the forecast of the execution of the current period.

This documentation, along with the complementary financial statements, will be adjusted to the formats described in the resolution to establish the General direction of budgets for this purpose.

5. the State Enterprise public sector entities.

The public business entities, State corporations and other entities of the public sector of the State, completed and sent to the General direction of budgets, through the budget office of the ministerial department which depend on the 26 June 2015, before their proposals accompanied by the explanatory memorandum of its contents of operating and capital budgets the execution of the budgets of the previous year and the forecast of the execution of the current period.

In addition, companies and entities that integrate public sector of the State sent a description of the investments that are to be carried out in the exercise, with expression of the objectives that are intended to achieve as well as an annex to their investment projects be by provinces, with an indication of the year in which the project starts.

Entities included in this article shall be transmitted, where appropriate, their multiannual programmes, referred to in article 65 of the Law 47/2003, of 26 November, General budget, together with its operating and capital budgets. These programs reflect the social security financial data exercises 2016, 2017 and 2018, according to the strategic lines and objectives defined for each entity.

This documentation, along with the complementary financial statements, will be adjusted to the formats described in the resolution to establish the General direction of budgets for this purpose.

Also the companies and entities that integrate public sector of the State shall send to the Directorate General of Community funds, before June 26, 2015, a relationship of investment projects and other spending items that are likely to be financed with funds from the European Union.

6. foundations of the State public sector.

The foundations of the State public sector sent to the Directorate General for budgets, through the ministerial department to which they are assigned, and before the 26 June 2015, their proposed budgets of exploitation and capital, accompanied by the explanatory memorandum of its contents, the execution of the budgets of the previous year, the forecast of the execution of the current period , and the description of their public investments with the annex to its territorialisation provinces referred to in the previous point of this order.

This documentation, along with the complementary financial statements, will be adjusted to the formats described in the resolution to establish the General direction of budgets for this purpose.

7. articles of the draft law.

Ministries shall send to the Secretary of State budgets and expenses, before June 19, 2015, exclusively by electronic means, proposals for standards of budget content whose inclusion in the articles of the draft of the law of budgets consider coming, accompanied by an explanatory memorandum of the connection of the proposed articles with spending allotments estimates of income or economic policy of the Government, quantifying, where appropriate, the effect of the proposed standard on the figures of income or expenses that have to be budgeted.

8. gender impact report.

Ministerial departments shall send to the Secretary of State budgets and expenditure a report analysing the gender impact of their spending programs, in the terms established for that purpose by the said Secretary of State.

These reports shall form the basis for the formulation by the State Secretariat of budgets and expenses of the gender impact report, whose effects are will constitute a working group comprising representatives from the Ministry of health, social services and equality, the Secretary of State budgets and expenditure and the General direction of budgets to conform the final draft of the report the impact of gender that will accompany the draft budget bill General of the State.

Sole repeal provision. Repeal legislation.

The order HAP/988/2014, from 12 June, by which dictate the rules for the preparation of the general budget of the State for 2015, and many rules of equal or lower rank to oppose provisions of this order are hereby repealed.

First final provision. Operation of the commissions for analysis of programs.

Secretary of State budgets and expenditure is authorised to adapt the functioning of the commissions for analysis of programmes referred to in article 4 paragraph 2 of this order to the needs of the budget process.

Second final provision. Treatment of the information.

In the exercise of its function of coordination in the elaboration of the General State budget, the General direction of budgets carry out the treatment of the information necessary for the obtaining of the final document of the draft of the State budget.

The General intervention of the administration of the State, according to the General direction of budgets functional guidelines, will assume the computer support of the General State budgets through the maintenance, development and operation of computer systems that are necessary.

Third final provision. Remission of the annual accounts and audit reports for the year 2014.

Entities referred to in paragraphs 3, 5 and 6 of article 7 of this order shall be transmitted to the General direction of budgets before the 31 July 2015, and by electronic means referred to in the second final disposition, copy of the annual accounts and audit for the year 2014.

Same obligation rests with the managing bodies of the lacking funds of legal status referred to in paragraph 4 of article 7 of this order.

Fourth final provision. Authorizations to the Directorate General for budgets.

Is it permitted to the General direction of the budgets for:
(a) to enact the rules and make the modifications that apply in relation to the structures by programs and economic, as well as the criteria of allocation of income and expenses.

(b) collect the reports and supporting necessary to accurately determine the financial reality of productivity centres included in the budget.

(c) establish stands for collecting information and the format of the documentation referred to in article 7 of this order.

(d) issue the necessary instructions so that ministries send to the same tabs of parameterization of current expenditure, development in the measure 0.00.002 of the CORA project.

Fifth final provision. Budgets of the rest of the entities referred to in the ninth additional provision of the General budget law.

The rest of the entities referred to in the ninth additional provision of the General budget law, must submit the same information and in the same terms that, according to its nature, provided for the entities refer to which articles 7.3, 7.4, 7.5 and 7.6 of this order, as well as a copy of its annual accounts and the liquidation of its budget.

Sixth final provision. Entry into force.

This Ministerial order shall enter into force the day following its publication in the «official bulletin of the State.»

Madrid, may 29, 2015.-the Minister of finance and public administration, Cristóbal Montoro Romero.

Annex I classification programme of expenditure classification by programmes of expenditure in accordance with article 6 paragraph 1.1 of this order, the structure of programs will differentiate programs of character finalist instrumental programs and management. This differentiation is established with the fourth character of the programs code: letters 'A' to 'L' identify programs finalists and the letters «M» to «Z» to the instruments and management.

Area of expenditure 1: basic public services 11 justice.

111. General Administration of Justice.

111 m Government the power Judicial.

111 n address and justice facilities.

111 or selection and training of judges.

111 p documentation and legal publications.

111 q training of the staff of the administration of Justice.

111. the career Prosecutor training r.

112. Administration of Justice.

112 to courts of Justice and public prosecutor's Office.

113 records.

113 m records linked with public faith.

12 defense.

121. General management of defence.

121 m administration and defense facilities.

121 n training of the personnel of armed forces.

121 or personnel in reserve.

122. armed forces.

122. for the modernization of the armed forces.

122 B special programs of modernization.

122 m expenditure operations of the armed forces.

122 n logistical support.

13 safety citizen and penitentiary institutions.

131. General safety and Civil Protection Administration.

131 m direction and general safety and Civil protection services.

131 n training of forces and the State security bodies.

131 or forces and Corps in reserve.

131 p right of asylum and stateless persons.

132 security and public order.

132. to security citizen.

132 B road safety.

132 c police actions on drugs.

133. correctional institutions.

133 centers and correctional institutions.

134. Civil protection.

134 m Civil protection.

135. data protection.

135 mm protection of personal data.

14. foreign policy.

141. overall management of Foreign Affairs.

141. address and general services of Foreign Affairs m.

142. diplomatic and Consular action.

142. to action of the State abroad.

142 (B) diplomatic action to the European Union.

143. the development cooperation.

143. to cooperation for development.

144 cooperation, promotion and Cultural and educational dissemination abroad.

144. on cooperation, promotion and cultural promotion abroad.

144 B cooperation, promotion and educational outreach on the outside.

Area of spending 2: actions of protection and social promotion 21 pension.

211. contributory pensions.

211 m Social Security contributory pension.

211 n pension passive classes.

211 or other pensions and benefits of passive classes.

212 non-contributory pensions.

212 m non-contributory pensions and welfare benefits.

212 n war pensions.

212 or management and control of supplements to minimum pension.

219. management of pensions.

219 m management of the benefits of Social Security.

219 n management of pensions for passive classes.

22. other economic benefits.

221. the Social Security benefits.

221 m temporary disability benefits and other economic benefits from Social Security.

222. economic benefits of administrative mutualism.

222 m economic benefits of administrative mutualism.

223. wage guarantee benefits.

223 m wage guarantee benefits.

224. other economic benefits.

224 m economic benefits by cessation of activity.

23. social services and Social promotion.

231. social action.

231. a National Plan on drugs.

231 B actions in favour of emigrants.

231 (c) social services Social Security to people with disabilities.

231 d elderly Social Security social services.

231 e other social welfare services.

231 F other social services of the State.

231 g attention to children and families.

231 h shares in favor of the immigrants.

231 i personal autonomy and care dependency.

232. social promotion.

232 to promotion and youth services.

232 B equal opportunities between women and men.

232 c actions for comprehensive prevention of gender-based violence.

239 management of social services.

239. the social services of the Social security management m.

24. the promotion of employment.

241. promotion of employment and job placement.

241. to promote the inclusion and employment stability.

241 n development of self-employment, social economics and the social responsibility of enterprises.

25 unemployment.

251 the unemployment assistance.

251 m benefits for the unemployed.

26. access to housing and building construction.

261. access to housing and building construction.

261 n promotion, management, and support for rehabilitation and access to housing.

261 o management and promotion of the building.

261 p planning and land policy.

29 management and the Social Security Administration.

291 management, inspection and control of Social Security and social protection.

291 a inspection and control of safety and Social protection.

291 m direction and General Social Security and Social protection services.

Area of spending 3: production of public goods of preferential character 31 health.

311. General health administration.

311 m management and health facilities, social services and equality.

311 or policies of health and professional management.

312 hospitals, welfare services and health centers.

312. to hospital care in the armed forces.

312 (B) primary health care. National Institute of health management.

312 c specialized health care. National Institute of health management.

312 d maritime medicine.

312 e Healthcare administrative mutualism.

312 (F) primary health care of mutual insurance companies collaborating with Social Security and the Social Marine Institute.

312 g specialized health care mutual collaborating with Social Security and the Social Marine Institute.

313. health-related public actions.

313 a healthcare services and pharmacy.

313 B public health, foreign health and quality.

313 c food security and nutrition.

313 d donation and transplantation of organs, tissues and cells.

32. education.

321. General Administration of education.

321 m direction and general services for education, culture and sport.

321 n permanent training of the Faculty of education.

322 teaching.

322. a pre-school and primary education.

322 B secondary education, vocational training and official schools of languages.

322 c university educations.

322 e artistic teaching.

322 F education abroad.

322 g compensatory education.

322 i special teachings.

322 K sport at school age and the University.

322 l other teachings and educational activities.

323. educational promotion.

323 m scholarships and grants for students.

324. complementary services of the teaching.

324 m supplementary education services.

33. culture.

332 libraries and archives.

332 files.

332 (B) libraries.

333 museums and Visual Arts.

333 to museums.

333 (B) exhibitions.

334. cultural promotion.

334 a promotion and cultural cooperation.

334 B promotion of books and cultural publications.

334 c promotion of cultural industries.

335. performing arts.

335. to music and dance.

335 B theatre.

335 c cinematography.

336 sports and physical education.

336 to encouragement and support of sports activities.

337. archaeology and protection of historical and artistic heritage.

337. at the Historico-nacional heritage management.

337 B conservation and restoration of cultural property.

337 (c) protection of the heritage historical.

Area of spending 4: proceedings of an economic nature 41 Agriculture, fisheries and food.

412 improvement of agricultural structures and production systems.

412 c competitiveness and quality of production and the agricultural markets.

412 d competitiveness and quality of the agricultural health.

412 m regulation of agricultural markets.
413. agro-food industrial competitiveness and food quality.

413. a competitive agri-food industry and food quality.

414. rural development.

414 to management of water resources for irrigation.

414 B development of the rural environment.

414 (c) Sustainable Rural Development Programme.

415 protection and development of fishery resources and improvement of structures.

415. on protection of fishery resources and sustainable development.

415 B improvement of structures and fish markets.

416 forecast risks in agricultural and fishing productions.

416. a forecast of risks in the fishing and agricultural productions.

42 industry and energy.

421. administrative actions on the industry.

421 m direction and general industry and energy services.

421 n regulation and protection of industrial property.

421 or quality and industrial safety.

422 conversion and industrial development.

422 a regional incentives to the industrial location.

422 B industrial development.

422 m conversion and reindustrialization.

423 development of the mining and mining regions.

423 m alternative development of the coal mining regions.

423 n mining.

424 protection and Nuclear safety.

424 m nuclear safety and radiological protection.

425 management and energy efficiency.

425 a regulation and energy development.

43 Commerce, tourism and SMEs.

431 trade.

431 a trade promotion and internationalisation of the company.

431 n foreign trade management.

431 or management and modernization of the commercial structures.

432 management and tourism promotion.

432 a coordination and promotion of tourism.

433. enterprise development.

433 m support to small and medium-sized enterprises.

44 transportation subsidies.

441. subsidies for transport.

441 m grants and support for land transport.

441 n grants and support to maritime transport.

441 or subsidies and support to air transport.

441 p grants the mainland transport of goods.

45 infrastructure.

451. general management of infrastructures.

451 m studies and technical assistance in public works and town planning services.

451 n management and facilities development.

451 or management and general services to agriculture, food and environment.

452. water resources.

452 to management and water infrastructure.

452 m with rules and planning of water resources.

453 land transport infrastructure.

453. to rail transport infrastructure.

453 B creation of road infrastructure.

453 c conservation and exploitation of roads.

453 m management and inspection of land transport.

454. maritime transport infrastructure.

454 m regulation and safety of maritime traffic.

455 air transport infrastructures.

455 m regulation and supervision of the civil aviation.

456. environmental actions.

456 to water quality.

456 B protection and improvement of the environment.

456 (c) protection and improvement of the natural environment.

456 d action on the coast.

456 m actions for the prevention of pollution and climate change.

457. activities in coal mining regions.

457 m infrastructures in the coal mining regions.

46 research, development and innovation.

462 research and studies related to general public services.

462 m research and sociological and constitutional studies.

462 n research and statistical and economic studies.

463. basic research.

463 to scientific research.

463 B promotion and coordination of scientific and technical research.

464 research and development related to the defense.

464 to research and studies of the armed forces.

464 B support to technological innovation in the defence sector.

465 research and development related to health.

465 to health research.

466 research and development related to education.

466 a research and educational evaluation.

467 research and development in other sectors.

467. to astronomy and Astrophysics.

467 B research, development and experimentation in transport and infrastructure.

467 c research and industrial-technological development.

467 d research and agricultural experimentation.

467 and oceanographic and fisheries research.

467 F geological and environmental research.

467 g research and development of the information society.

467 h energy, environmental and technological research.

467 i technological innovation in telecommunications.

49. other economic activities.

491. communications.

491 m management and promotion of telecommunications and the information society.

491 n universal postal service.

492. Defense of competition.

492 m competition in markets and regulation of productive sectors.

492 n regulation and monitoring of competition in the tobacco market.

492 or protection and promotion of the rights of consumers and users.

493. management of the financial sector.

493 m direction, control and management of insurance.

493 or accounting and auditing regulation.

494. labour relations.

494 m management of labour relations and working conditions.

495 cartography, meteorology and metrology.

495 a development and application of the Spanish geographic information.

495 B meteorology.

495 c metrology.

496. management of the gaming sector.

496 m regulation of the game.

497. maritime services.

497 m rescue and fight against pollution in the sea.

Area of expenditure 9: performances of 91 senior management general.

911-senior management of the State.

911 m head of State.

911 n legislative activity.

911 or external Control of the Public Sector.

911 p constitutional Control.

911 q support for administrative management of the head of State.

912. top management of the Government.

912 m Presidency of the Government.

912 n high assessment of the State.

912 or relations with the Cortes Generales, Secretariat of the Government and senior management support.

912 p the Government work, economic and social advice.

912 q advice for the protection of national interests.

92. General Services.

921 General Administration.

921 n management and organization of the public administration.

921 or training of the staff of public administrations.

921 p peripheral administration of the State.

921 q news coverage.

921 r advertising of legal norms.

921 s advice and defense of the interests of the State.

921 t transport ministries.

921 or publications.

921 v evaluation of public policies and programs, quality of services and regulatory impact.

921 x evaluation of the transparency of public activity.

922 coordination and administrative divisions of the State.

922 m territorial organization of the State and development of their collaboration systems.

922 n coordination and financial relationships with the local authorities.

923. General Administration of economy and finance.

923. to management of the patrimony of the State.

923 c elaboration and statistical dissemination.

923 m direction and General Finance and public administration services.

923 n training of personnel of economy and finance.

923 or management of the debt and the Treasury of the State.

923 p relationships with the multilateral financial agencies.

923 q management and general services economy and competitiveness.

923 r centralized hiring.

924 participation citizen.

924 m elections and political parties.

929 Dept, temporary situations and contingencies of execution.

929 m unforeseen and not classified functions.

929 n contingency fund of budget execution.

93. financial and tax administration.

931. economic policy and tax.

931 m forecast and economic policy.

931 n political budget.

931 or tax policy.

931 p Internal Control and public accounting.

931 q Control and Supervision of the Fiscal policy.

932. management of the tax system.

932. to the application of the State tax system.

932 m management of the real estate cadastre.

932 n economic-administrative claims resolution.

94. transfers to other public administrations.

941 transfers to autonomous communities.

941 m transfers to autonomous communities for participation in State revenues.

941 n transfers to autonomous communities by the Inter-territorial compensation fund.

941 or other transfers to autonomous communities.

941 p transfers to autonomous communities by assumed service cost.

942. transfers to local entities.

942 to local economic cooperation of the State.

942 m transfers to local entities for participation in State revenues.

942 n other contributions to local entities.

943. financial relations with the European Union.

943 m transfer to the General budget of the European Union.

943 n cooperation and development through the European Development Fund.

95. public debt.

951. public debt.

951 m amortization and financial expenses of the public debt in euros.

951 n amortization and financial expenses of the public debt in foreign currency.

Annex II classification economic spending in those cases is expected to the development of a concept by sector, these will be identified by the following digits.

0 State.

1. autonomous organisms.

2. Social Security.

3. State agencies and other public bodies.

4 companies, public business entities, foundations and other entities of the public sector.

5. autonomous communities.
6. local corporations.

7. private companies.

8 families and nonprofit institutions.

9 exterior.

Economic classification of expenditure budget.

1 staff costs.

10. senior positions.

100 basic pay and other remuneration.

00. basic remuneration.

01 supplementary remuneration.

107 contributions to pension plans.

11. temporary staff.

110 basic pay and other remuneration.

00. basic remuneration.

01 supplementary remuneration.

02. other remuneration.

117. contributions to pension plans.

12 officials.

120 basic remuneration.

00. salaries of the A1 group and Group A.

01 wages of the A2 group and Group B.

02 salary of the C1 group and Group C.

03 group C2 salaries and Group D.

04 salary staff of professional groups and Group E.

05 triennia.

06. extra payments.

07. other basic remuneration.

10. salaries of troop and permanent professional seamen.

11. salaries of troop and not permanent professional seamen.

121. supplementary remuneration.

00. complement to destination.

01. specific plug-in.

02. compensation for residence.

03. other snap-ins.

09. fate of troop and professional crew complement.

10. specific complement of troop and professional seamen.

11. incentives for years of service of troop and professional seamen.

12 compensation volunteer reservists.

122. remuneration in kind.

00. House House.

01 costumes.

02. bonuses.

09. other.

123. compensation paid to destination abroad.

00. compensation for destination abroad.

01. compensation for education.

124. salaries of officials in practice.

00. salaries of the A1 group and Group A.

01 wages of the A2 group and Group B.

02 salary of the C1 group and Group C.

03 group C2 salaries and Group D.

04 salary staff of professional groups and Group E.

05 triennia.

06. extra payments.

07. additional fees.

127. contributions to pension plans.

13 labour.

130 fixed labor.

00. basic remuneration.

01. other remuneration.

131. any labor.

132. remuneration in kind.

00. House House.

01 costumes.

02. bonuses.

09. other.

137 contributions to pension plans.

14. other personnel.

143. other personnel.

147. contributions to pension plans.

15 performance incentives.

150 productivity.

151 gratuities.

153. complement of special dedication.

16 fees, benefits and social expense of the employer.

160. social contributions.

00. Social Security.

01. MUFACE.

02 ISFAS.

03. MUGEJU.

09. other.

162. social expenditure of staff.

00. training and staff development.

01 stores and dining rooms.

02. transportation of staff.

04. social action.

05. insurance.

09. others.

2. current expenditure on goods and services.

20 leases and royalties.

200 leases of land and natural resources.

202 leases of buildings and other constructions.

203. leasing of machinery, installations and equipment.

204. leasing of means of transport.

205 leases furniture and belongings.

206. leases of equipment for information processes.

208. leases of other tangible fixed assets.

209 cannons.

21 repairs, maintenance and conservation.

210 infrastructure and natural resources.

212 buildings and other constructions.

213 machinery, installations and equipment.

214. elements for transport.

215 furniture and furnishings.

216. equipment for processes of information.

218 property situated abroad.

219. other tangible fixed assets.

22 material, supplies and others.

220. office equipment.

00. ordinary nonstock.

01 press, magazines, books and other publications.

02. material computer nonstock.

15. material of office abroad.

221 supplies.

00. electricity.

01. water.

02. gas.

03 fuel.

04 costumes.

05 power.

06. pharmaceutical products and sanitary material.

07. character military and police supplies.

08. supplies of sports, educational and cultural material.

09 labores national coin and stamp factory.

11. supplies of spare parts of machinery, equipment and transport elements.

12. material electronic, electrical and communications supplies.

15 supplies abroad.

99. other supplies.

222. communications.

00. telecommunication services.

01 postcards and Messaging.

15. Communications abroad.

99. others.

223 transport.

224. insurance premiums.

225 tributes.

00. State.

01 autonomic.

02 local.

15. taxes abroad.

226. miscellaneous expenses.

01. ceremonial and representative attentions.

02 advertising and propaganda.

03 legal, litigation.

06 meetings, conferences and courses.

07 oppositions and selective evidence.

08 expenditures reserved.

09. cultural and sports activities.

15. Miscellaneous outdoor expenses.

99. others.

227. work carried out by other companies and professionals.

00. cleaning and toilet.

01. Security.

02 appraisals and expert reports.

04 custody, deposit and storage.

05. electoral processes and popular consultations.

06 studies and technical work.

07. for hiring the service of national and international coverage of public interest.

15. work carried out by other companies and professionals abroad.

99. others.

23. compensation by reason of the service.

230 diets.

231. locomotion.

232. transfer.

233. other claims for compensation.

24. expenses for publications.

240. editing and distribution costs.

25 concerts of healthcare.

250. with the Social Security.

251. with free insurance entities.

259. other concerts of healthcare.

27 purchases, supplies and other expenses related to the activity.

3. financial expenses.

30. of public debt in euros.

300 interests.

301. expenses of issuance, modification and cancellation.

303 implied yields.

309. other financial expenses.

31. of loans in euros.

310 interest.

311. expenses of issuance, modification and cancellation.

313 implied yields.

319. other financial expenses.

32. of public debt in foreign currency.

320 interests.

321. expenses of issuance, modification and cancellation.

322. exchange differences.

323 implied yields.

329. other financial expenses.

33. of loans in foreign currency.

330 interests.

331. expenses of issuance, modification and cancellation.

332. exchange differences.

333 implied yields.

339. other financial expenses.

34. of deposits and bonds.

340. interests of deposits.

341. interests of surety.

35. interest on late payments and other financial expenses.

352. interest on late payments.

359. other financial expenses.

4. current transfers.

40-the administration of the State.

41. to self-regulatory bodies.

42. to Social Security.

43 to State agencies and other public agency.

44 a societies, public business entities, foundations and other entities of the Public Sector.

45. to autonomous communities.

46. to local entities.

47. to private companies.

48 families and nonprofit institutions.

49 abroad.

5. background of contingency and other unforeseen events.

50. provision to the contingency fund of budget execution.

500 contingency fund of budget execution. Article 50 of the Law 47/2003, of 26 November, General budget.

6. real investments.

60. new investment in infrastructure and goods intended for general use.

600 investment in land.

601 others.

61. investment of spare infrastructure and goods intended for general use.

610 land investments.

611. other.

62. new investment associated with the operation of services.

620. new investment associated with the operation of services.

63. investment of replacement associated with the operation of services.

630. investment of replacement associated with the operation of services.

64. expenses for intangible investments.

640. expenses for intangible investments.

65 military infrastructure investments and other assets.

650 military infrastructure investments and other assets.

66. military investments associated with the operation of services.

660 military investments associated with the operation of services.

67. military expenditure of intangible investments.

670. military expenditure of intangible investments.

7. capital transfers.

70 to the administration of the State.

71. to self-regulatory bodies.

72 Social Security.

73 a State agencies and other public bodies.

74 to societies, public business entities, foundations and other entities of the Public Sector.

75. in autonomous communities.

76. to local entities.

77 private companies.

78. to nonprofit institutions and families.

79 to the outside.

8. financial assets.

80. the acquisition of Public Sector debt.

800. acquisition of debt of the Public Sector in the short term.

801 acquisition of long-term Public Sector debt.

81. acquisition of obligations and bonds outside the Public Sector.

810 acquisition of obligations and bonds outside of the Public Sector in the short term.

811. acquisition of obligations and bonds outside of the Public Sector in the long term.

82. granting of loans to the Public Sector.

820. short-term loans.

821. long-term loans.

83. granting of loans outside the Public Sector.

830. short-term loans.

831. long-term loans.

84. Constitution of deposits.

840 deposits.

00. in the short term.

01. in the long term.

841 bonds.

00. in the short term.

01. in the long term.

85. acquisition of shares and participations of the Public Sector.
850. acquisition of shares and participations of the Public Sector.

86. acquisition of shares and participations outside the Public Sector.

860 national companies or the European Union.

861. from other companies.

87. economic contributions.

870. equity contributions.

89. subscription of shares and contributions of funds to international organizations.

890. subscription of shares and contributions of funds to international organizations.

9. financial liabilities.

90. amortization of debt in euros.

900. amortization of debt in euros in the short term.

901. amortization of debt in euros in the long term.

91. amortization of loans in euros.

910. amortization of loans for short-term Public Sector entities.

911. amortization of loans to long-term Public Sector entities.

912. amortization of loans short term of entities outside the Public Sector.

913. amortization of loans long term of entities outside the Public Sector.

92. amortization of debt in foreign currency.

920. amortization of debt in foreign currency in the short term.

921. amortization of debt in foreign currency in the long term.

93. amortization of loans in foreign currency.

930. amortization of loans in foreign currency in the short term.

931. amortization of loans in foreign currency in the long term.

94 return of deposits.

940 return of deposits.

941. return of bonds.

95 putting into circulation of coins.

951 negative marketing of coins.

Annex III economic classification of economic classification of budget revenue income.

1. direct taxes and social security contributions.

10. on the income.

100. for natural persons.

00. tax on the income of physical persons.

101. in societies.

00. tax.

102. by non-residents.

00 non-resident income tax.

11. on the capital.

119. other taxes on capital.

12. social security contributions.

120 quotes of special schemes for civil servants.

00. passive rights fees.

01. officials at mutual shares.

02. compulsory State contribution to the mutual insurance of officials.

129. other contributions.

00. share of unemployment.

01. the share of vocational training.

02. business contributions to the wage guarantee fund.

13. on the production and storage of electricity and fuel.

130. on the value of the production of electrical energy.

131. on the production of spent nuclear fuel and radioactive waste from nuclear power generation.

132. on the storage of spent nuclear fuel and radioactive waste in centralised installations.

19. other direct taxes.

190. other direct taxes.

2. indirect taxes.

21. on the value added.

210. the value added tax.

00. VAT on imports.

01. VAT on internal operations.

22. on specific consumption.

220. special taxes.

00. on alcohol and derived drinks.

01. about beer.

03. on manufactured tobacco.

04. on hydrocarbons.

06. on intermediate products.

07. on electricity.

08. about carbon.

99. others.

23. on foreign traffic.

230 customs duties and charges having equivalent effect established for the import or export of goods.

231 levies and other agricultural levies.

28. other indirect taxes.

280 quote, production and storage of sugar and isoglucose.

281. tax on insurance premiums.

283. tax on gaming activities.

00. mutual sportsbook.

01. from sports betting of counterpart.

02. from other games.

285. the fluorinated greenhouse gas tax.

289. other indirect taxes.

3 fees and public prices and other income.

30. rates.

300 rights by issuance of foreign workers professional identity cards.

301 canon of occupation and use of the terrestrial public.

302. fee management and inspection of works.

303. rate for the exercise of judicial authority in civil, contentious-administrative and social orders.

304. rates of ID and passport issuance.

01. ID.

02. passports.

305. consular fees.

306 canon by use of inland waters for the production of electrical energy.

307. the Radioelectric public domain reservation fee.

308. airport security fees.

309. other fees.

00. cadastral accreditation fee.

01. the game rates.

02. fee acknowledgements, authorizations, and contests.

03. fee for services and activities in the field of air navigation.

04. fee for provision of services by the General Directorate of the merchant marine.

05. the overall rate of telecommunications.

06. rate of land regularization.

07. fees for external health controls carried out to meat and products of animal origin from non-EU countries.

08. examination fees fee.

11. fee for the administrative management of the game (law 13/2011 article 49).

99. others.

31. public prices.

310. rights of enrolment in courses and seminars.

311 tickets to museums, exhibitions, shows, etc.

319. other public prices.

32. other income from services.

320. commissions for guarantees and secure financial transactions.

322 of the financial management.

01 administration and collection.

02. compensation for expenses of perception of traditional own resources of the European Union.

99. others.

329. other income from services.

33. sale of goods.

330. sale of own publications.

332. photocopies and other reprographic goods for sale.

333. sale of medicines.

334. sale of agricultural products.

335. sale of waste material.

336. income from fund regulated by law 17/2003.

339. sale of other goods.

38 credits of current operations.

380. in closed exercises.

381 of the current budget.

39. other income.

391 surcharges and fines.

00. the period surcharges.

01. interest on late payments.

02 fines and penalties.

03. surcharge on self-assessments.

99. others.

392. exchange differences.

393. differences between repayment and emission values.

394. refunds of amounts paid to workers on behalf of the undertakings (wage guarantee fund).

399 miscellaneous income.

00. compensation of services rendered by public servants.

01. any resources.

02 revenue agencies suppressed.

99. other miscellaneous income.

4. current transfers.

40 of the administration of the State.

400 of the Department to which it is attached.

401. in other ministerial departments.

41. of self-regulatory bodies.

410. current transfers of self-regulatory bodies.

42 Social Security.

43 of State agencies and other public bodies.

430. of State agencies.

431. for other public bodies.

44 of societies, public business entities, foundations and other entities of the Public Sector.

440. of State corporations.

441. of public business entities.

442. of public foundations.

449 of the rest of the public sector.

45. of the autonomous communities.

450. concerted contributions.

00. quota of the Basque country.

01. of Navarre.

459. other current transfers.

46. from local authorities.

460. in municipalities.

461. of councils and Island Councils.

469. other current transfers.

47. from private companies.

48. of families and nonprofit institutions.

49 abroad.

490 of the European Social Fund.

The European agricultural fund for guarantee (EAGF) 491.

492. other transfers from the European Union.

493. contributions from international cooperation agreements.

499. other current transfers.

5. economic income.

50. interests of titles and values.

500 State.

501. of self-regulatory bodies.

504. in societies, public business entities, foundations and other entities of the Public Sector.

505 of autonomous communities.

506. of local entities.

507. of private companies.

51. interests of advances and loans granted.

510 State.

511 to self-regulatory bodies.

512 Social Security.

513. to State agencies.

514 to societies, public business entities, foundations and other entities of the Public Sector.

01. ICO.

99. others.

515. to autonomous communities.

516 to local entities.

517 to private companies.

518 families and nonprofit institutions.

519 abroad.

52. interests of deposits.

520 interest from bank accounts.

00. interests of judicial appropriations.

09. interests of the Treasury account at the Bank of Spain.

99. other interest from bank accounts.

529. interests of other deposits.

53 dividends and shares in profits.

531. of self-regulatory bodies.

534 of societies, public business entities and other Public Sector entities.

03 Bank of Spain.

04. Institute of official credit.

06. real Mint. Fábrica Nacional de Moneda y Timbre.

09 public enterprise ENAIRE.

10. State society of industrial participations (SEPI).

11. society State Loterías y Apuestas del Estado (SELAE).

12. other State societies of the heritage group.

99. other participations in benefits.

537. from private companies.

54. income from real estate.

540 rental and real estate products.

00. rental housing.

10. rental of premises.

99. other real estate products.

541. leases of rural properties.

549. other income.

55 products of concessions and special uses.

550. of administrative concessions.
551 uses agricultural and forestry.

557. auctions of emissions of greenhouse gases.

559. other concessions and exploitation.

59. other equity income.

591. benefits for financial investments.

599 others.

6. disposal of real investments.

60. of land.

600 lots for sale.

601 rural properties for sale.

61. of the other real investments.

619. sale of other real investments.

68. reimbursements for capital operations.

680. in closed exercises.

681 of the current budget.

7. capital transfers.

70 of the administration of the State.

700 of the Department to which it is attached.

701. in other ministerial departments.

71. of self-regulatory bodies.

710. transfers of capital of autonomous bodies.

72 Social Security.

720 transfers of capital from Social Security.

73 of State agencies and other public bodies.

730. transfers of capital from State agencies and other public bodies.

74 corporate entities public business, foundations and other entities of the Public Sector.

740 State corporations.

741 public business entities.

749 other Public Sector entities.

75. of the autonomous communities.

76. of local entities.

760. in municipalities.

761 of councils and Island Councils.

769. other capital transfers.

77. from private companies.

78. of families and nonprofit institutions.

79 of the outside.

790. European Regional Development Fund.

791. Cohesion Fund.

792. European Fund for fisheries and other agricultural and fishery resources.

793. European agricultural fund for Rural Development (EAFRD).

795. other transfers from the European Union.

799. other transfers.

8. financial assets.

80. alienation of Public Sector debt.

800 transfer of debt of the Public Sector in the short term.

801 transfer of debt of the Public Sector in the long term.

81. alienation of obligations and bonds outside the Public Sector.

810 alienation of obligations and bonds outside of the Public Sector in the short term.

811 transfer of obligations and bonds outside of the Public Sector in the long term.

82 repayments of loans granted to the Public Sector.

820 repayments of loans granted to the Public Sector in the short term.

821 repayments of loans granted to the Public Sector in the long term.

83 repayments of loans granted outside the Public Sector.

830 repayments of loans granted outside of the Public Sector in the short term.

831 repayments of loans granted outside of the Public Sector in the long term.

84. return of deposits.

840. return of deposits.

841. return of bonds.

85. alienation of shares and participations and return of contributions from the Public Sector.

850 alienation of shares and participations of the National Public Sector.

851 alienation of shares and refund of contributions from the Public Sector in international bodies.

852. other disposals or returns.

86. alienation of shares and participations outside the Public Sector.

860 national companies or the European Union.

861. from other companies.

87. remnants of Treasury.

870 remnants of Treasury.

88. return of equity contributions.

880 release of equity contributions.

9. financial liabilities.

90. issuance of public debt in euros.

900. issuance of public debt in euros in the short term.

901. issuance of public debt in euros in the long term.

91. loans received in euros.

910. loans received short-term Public Sector entities.

911. loans received long-term Public Sector entities.

912. loans received at short notice from entities outside the Public Sector.

913. loans received long term of entities outside the Public Sector.

92. issuance of public debt in foreign currency.

920. issuance of public debt in foreign currency in the short term.

921. issuance of public debt in foreign currency in the long term.

93. loans received in foreign currency.

930. loans received in foreign currency in the short term.

931. loans received in foreign currency in the long term.

94 deposits and guarantees received.

940 deposits received.

941 received bail.

95 putting into circulation of coins.

951 positive marketing of coins.

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