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Order JUS/206/2009 of 28 January, issued in use of the authorisation granted to the Ministry of Justice for the additional provision of Law 16/2007 of 4 July, of reform and adaptation of commercial law On the basis of the European Union's rules, the accounting officer for its international harmonization based on the rules of the European Union stated that the preparation of models for the presentation of the consolidated annual accounts of the groups was pending, in accordance with the provisions of the Article 43a of the Code of Commerce shall choose to apply the accounting rules of the Code itself, the regulatory development of the latter would have been approved.
In view of this provision, the Ministry of Justice issued Order JUS/1698/2011 of 13 June, approving the consolidated accounts based on the rules contained in Royal Decree 1159/2010, of 17 of September, by which the Rules for the Form of Consolidated Annual Accounts are approved and the General Accounting Plan is amended, approved by Royal Decree 1514/2007 of 16 November and the General Plan of Accounting for Small and Medias Empresas approved by Royal Decree 1515/2007 of 16 November.
In the absence of any change in the accounting system during the financial year 2011 affecting the above mentioned models and in the use of the power which the additional Provision of the specified Order grants to the Directorate General of Records and Notaries to approve the relevant modifications or subsanations, it is necessary to correct an errata produced in the test of the published model.
The above sub-sanctions will be published on the Ministry of Justice's website.
In its virtue, according to the Accounting and Audit Institute of Accounts, I have resolved the following changes:
Single item. Amendment of Order JUS/1698/2011 of 13 June.
Annex III of Order JUS/1698/2011 of 13 June, approving the model for the presentation of the consolidated annual accounts in the Trade Register, is hereby amended, in accordance with the following:
A) Error test definition: Correction of errata for consolidated annual account deposit.
The updated version of the test is available, along with the latest version of the consolidated annual accounts deposit models, at the Ministry of Justice's Internet address:
http://www2.mjusticia.es/cs/Satellite/es/1215197983369/Estructura_P/1215198328530/Detalle.html#id_1215198095684.
A. 1 What's new in the error test definition.
Defining the recommended compliance error tests. Consolidated model. The following test is corrected:
On page 63150, in test order number CPN_040, in the column "Formula that appears", where it says: "52413 = 52401 + 52403 + 52420 + 52405 + 52407 + 52408 + 52409 + 52410 + 52411 + 52412 + 52321", should read: " 52413 = 52401 + 52403 + 52420 + 52405 + 52407 + 52408 + 52409 + 52410 + 52411 + 52412 + 52421 ".
Madrid, 29 February 2012.-The Director General of the Registers and the Notary, Joaquín José Rodríguez Hernández.
