Order EHA/1037/2010, of April 13, approved the new General Plan of public accounting (in later PGCP), with the character of accounting framework for all public administrations.
According to the single article of the aforementioned order, the General public accounting Plan would be mandatory for the members of the administrative public sector entities, but its application in the field of Social Security would require its prior adaptation.
(In compliance of it willing in the article 125.3. b) of it Law 47 / 2003, of 26 of November, General budgetary, it intervention General of it security Social developed the adaptation of said Plan to them entities that integrate the system of it security Social and it submitted for its approval to it intervention General of the administration of the State, that is captured in the resolution of 1 of July of 2011.
The recent approval of the order EHA / 3068 / 2011, of 8 of November, has come to introduce modifications in the content of the PGCP, to the object of remedy some errors in the cited standard, as well as improve in the drafting of certain paragraphs to facilitate the correct application of the same.
With the same date, by order EHA / 3067 / 2011, is approves the instruction of accounting for the Administration General of the State that regulates the adaptation of the PGCP to the Administration General of the State, adapting them models that make up them accounts annual.
The present amendment aims to incorporate those changes introduced by the aforementioned ministerial orders must translate into the resolution of July 1, 2011 in order to facilitate the implementation of the PGCP adapting to the field of Social Security, as well as correcting detected errors in the preparation of the aforementioned resolution, which have no nature which would allow its correction through correction of errors resulting.
Also, is have had in has them changes introduced by the Real Decree 1622 / 2011, of 14 of November, in the regulation on collaboration of them mutual of accidents of work and diseases professional of the Security Social that was approved by Royal Decree 1993 / 1995, in relation to the maintenance in Active of them reserves that have obligation of constitute them cited entities.
For this reason, the intervention General of the administration of the State, in accordance with the powers granted the article 125.3. b) of law 47/2003, of 26 November, General budget, and the General intervention of the Social Security proposal, has: single. Modification of the adaptation of the Plan General of accounting public to the entities that integrate the system of it security Social, approved by resolution of 1 of July of 2011 of the intervention General of the administration of the State.
The adaptation of the General Plan of public accounting entities that make up the Social security system (hereinafter adaptation), is hereby amended as follows: one. In standard of recognition and measurement 15th "Transfers and subsidies" of the second part of the adaptation the following modifications are made: to) paragraph 1 'concept' deletes the last paragraph.
((b) in paragraph 2.a) add a final paragraph with the following wording: «In the case of delivery of assets the entity should recognize the transfer or subsidy granted to the beneficiary at the time of delivery.»
((c) in the paragraph 2.b) is added after the first paragraph, the following: «them grants received that not meet them requirements established in the paragraph previous is considered grants refundable and is recognized as passive.»
((d) in paragraph 2.b) the second subparagraph is replaced by the following: ' for the exclusive purpose of your accounting records, shall be fulfilled the conditions associated with the enjoyment of the grant in the following cases:-when compliance with the conditions attached to their enjoyment extend to several exercises, compliance, it is presumed once acquired the asset or carried out spending» , if in the time of the preparation of them accounts annual of each one of them exercises to which affects, is is complying and not exist doubts reasonable on the compliance of them conditions that affect to them exercises later.
-For grants for the construction of active, when them conditions associated to the enjoy require its completion and put in conditions of operation and its execution is perform in several exercises, is understood fulfilled them conditions whenever in the time of elaboration of them accounts annual not exist doubts reasonable of that is go to meet. In this case, the subsidy shall be considered non-refundable in proportion to the work performed.
This same treatment shall apply to subsidies for current expenditure of multiannual implementation when required the completion of the subsidized activities.'
e) in section 2.b) is added after the third subparagraph the following: «in the case of transfers and subsidies of assets are recognized as income at the time of the receipt of the asset or as a liability if it's a refundable grant. "
Two. In paragraph 1 'rules of preparation of annual accounts' of the third part of the 'Annual accounts' adaptation, the following modifications are made: to) under the heading 5 of point 5 «Balance», where it says: «.. .relativos to chapters from alienation of real investments...», should say: «.. .relativos to the chapter from alienation of real investments...». Under the same heading, where it says: ".. .or of active or passive financial.», should say: «... or related to assets or liabilities.»
(b) in the last paragraph of point 7 «statement of changes in equity», is added at the end thereof the following: «..., either as direct initial equity contribution or as later expansions as a result of the assumption of new powers by the same.»
(c) in point 8 'State of cash flows', was incorporated after the second paragraph the following: «in the case of the MATEPSS, given the importance of quantitative on the whole of its activities, cash flows associated with transactions managed by the General Treasury of the Social security through non-bank current account maintained with this they are also treated as flows and balances of cash of the entity."
3. The model of Balance, contained in paragraph 2 'models of annual accounts' of the third part of the adaptation, the last two rows are consolidated in one, divided, like the previous ones, in ten columns, which will have the following names: in the second column shall include Total assets (a + b), the seventh column will contain Total net and passive heritage (c) , and the remaining columns will be non-denominational.
Four. On the model of memory contained in paragraph 2 'models of annual accounts' of the third part of the adaptation, the following modifications are made: to) point 1 of the note 3 'Bases of presentation of the accounts' shall have the following wording: «(1. Imagen fiel: a) information, public accounting principles and accounting principles requirements interfere with the objective of fair and» , if any, impact on the annual accounts.
(b) principles, accounting principles and complementary information needed to achieve the goal of true image and the memory of this location."
(b) statewide demonstration of profitability reached in the exercise by the financial assets of the entity of the paragraph 2 of information related to the account of the patrimonial economic result of note 9 «assets», is deleted the reference to article 31 of the regulation on cooperation that takes place in the letter (a) of explanation attached to the State.
(c) in the box «pertaining to Social Security Reserve Fund fixed income securities. Patrimonial situation. Year N"in paragraph 4 for the debt securities subject to the Social Security Reserve Fund of note 9 «assets», in the fifth row of the column «Accounts», where he says: «Impairment of short-term debt securities», to say: «Impairment of long-term debt securities».
(d) in the box 'fixed income securities pertaining to the prevention and rehabilitation fund. Patrimonial situation. Exercise N' in paragraph 5 for the debt securities pertaining to the Fund for the prevention and rehabilitation of the note 9 «assets», in the fourth row of the column «Accounts», where he says: «Impairment of short-term debt securities», to say: «Impairment of long-term debt securities».
(e) in the set of pictures of the paragraphs 4 and 5 of the note 9 «active financial», where says: «values of income fixed», must tell: «values representative of debt».
((f) in the point 19.1.1. d) «creditors by operations pending of apply to budget», of the note 19 «information budgetary» is eliminates the last script, relative to them observations, as well as the last column «comments» of the box that figure then.
(g) paragraph 19.2 «Closed budgets» of the note point 3 'rights budget receivable according to their degree of enforceability' 19 'budget information', becomes paragraph 19.6 'Budgetary rights receivable according to their degree of enforceability' that note and the first subparagraph of the paragraph will have the following wording: «information on the situation of the receivable rights indicating both the current budget and closed budgets derivatives «:» Therefore point 4 «variation of budgetary results of prior years' of paragraph 19.2 will become the point 3 of that paragraph, and sections 19.6 'Administrative expenses' and 19.7 'Benefits granted by the Commission of special benefits', shall become paragraphs 19.7 and 19.8, respectively.
(h) in the box that collects the State of the remnants of Treasury of the note 19.5. «Remnants of Treasury», in the note 19 'budget information», in the column of number of accounts, account 566 rank of section 2 'receivable rights' non-budgetary operations, is replaced by the sub-account 5661, and rank of payments made pursuant to definitive earrings 4 «outstanding application items» includes the sub account 5582.
(i) in the note 20 «information on reserves and their materialization», is deleted the paragraph 20.2. «Realization of the provision for contingencies in processing and of the book of stabilization, corresponding to the exercise previous» with its content.
Consequently, the paragraph 20.3. «Realization of the Fund for the prevention and rehabilitation for the previous year», will become the 20.2.
The reference which is made to liquid availability pending entry in the first cell in the header of the box «Fixed assets financed by the Fund for the prevention and rehabilitation» of the paragraph 20.2 shall be deleted. «Realization of the Fund's prevention and rehabilitation corresponding to the exercise earlier».
(j) in footnote 21 "indicators financial, patrimonial and budgetary", paragraph 1. «Economic and financial indicators», letter g) Ratios of the patrimonial economic outturn account embodies a new equivalence PRESOC.: social benefits, then the equivalence PS.: provision of services.
(((He picture collected in the paragraph 2) «structure of them expenses», of the letter g) previous, is replaces by the following: EXPENSES OF MANAGEMENT ORDINARY (GGOR) PRESOC / GGOR G. PERS. / GGOR TRANFS / GGOR RAW / GGOR rest GGOR / GGOR k) he paragraph 2 of the note 22 «information on the cost of them activities» passes to have it following denomination: «2. Overview of the cost by elements of them activities that involve the obtaining of rates and prices public.»
(l) the note at the bottom of page 1 of 2 «efficiency indicators"paragraph of the note 23 «indicators», will have the following wording:"to determine the 'cost' both in this and in the subsequent indicators be taken into account set out in the document "General principles of analytical accounting of the public administrations". (IGAE 2004).»
5. In the box of accounts of the fourth part of the adaptation, it has 597 «deterioration of value of values representative of debt to short term» is breaks down in them following sub-accounts: 5970 «deterioration of value of values maintained to the maturity» and 5971 «deterioration of value of values available for the sale».
6. ((In them definitions and relations accounting of the fifth part of the adaptation, is made them following modifications: to) the movement b) of it has 259 «disbursements pending on shares in the heritage NET to long term», will have the following drafting: «(b) is charged, by them disbursements that is go demanding, with fertilizer, usually, to it has 400 «creditors by obligations recognized.»» ««Budget of expenses current», or to the has 250 «investment financial to long term in instruments of heritage», when is alienated the shares not disbursed completely.»
(b) in the definition of account 400 «creditors recognized obligations. «Budget of expenses current», is replaces the second paragraph by the following: «will work through their diversionary attending to the origin or nature of the obligations, in accordance with it established in them standards of elaboration of them accounts annual, and within these diversionary, contained therein to the phase in that is are.»
(c) in the definition of account 430 «debtors by recognized rights. «Budget of income current», is added at the end of the second paragraph it following: «..., in accordance with it established in them rules of preparation of them accounts annual.»
((d) the paragraph a.1) of it has 545 «dividend to collect» will have the following wording: «(a.1) it has 400 «creditors by obligations recognized.»» ««Budget of expenses current», to the subscription or purchase of them values, by the amount of them dividends agreed whose maturity not is superior to a year.»
e) paragraph a.1) Bill 546 'interests for short-term debt securities', will have the following wording: «a.1) it has 400 'creditors by recognized obligations. ««Budget of expenses current» or to them accounts of the subgroup 57 «effective and active liquids equivalent» if the operation it performs the heritage proprietary of them MATEPSS, to the subscription or purchase of them values, by the amount of them interests accrued whose expiration not is top to a year.»
(f) in the definition of account 597 «impairment of short-term debt securities», is added after the first paragraph the following: «Will work through their diversionary.»
(g) the second paragraph of the 760 "holdings in equity income" account will have the following wording: «shall be paid, for the amount of dividends to perceive, with account 430 «debtors by recognized rights.» «Current budget income» or the subgroup 57 'cash and equivalents' accounts if the operation the proprietary assets of the MATEPSS, performed by the vanquished dividends, and 545 «dividend receivables"account, not vanquished dividends and with maturity not exceeding one year.»
(h) the definition of the 840/841/842 accounts «allocation of grants...», with the following wording: «Accounts that included the transfer to the account of the patrimonial economic result of received subsidies that have previously been attributed to equity.»
(i) removed the movement of charge a.2) 840/841/842 accounts «allocation of grants...», so the wording of the motion to) is in the following way: «a) will be loaded at the time of the allocation to the account of the patrimonial economic result of the subsidy received, with a credit to the correlative 75 "transfers and subsidies" sub-group account.»
Available end only. Entry in force.
This resolution shall enter into force the day after its publication in the official bulletin of the State, being applicable to the formation and the annual accounts for the financial year 2011 and following accountability.
Madrid, 9 may 2012.-the Comptroller General of the administration of the State, José Carlos Alcalde Hernández.