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- 1
Spain: An attractive country for investment
- 2
Setting up a business in Spain
- 3
Tax System
- 4
Investment aid and incentives in Spain
- 5
Labor and social security regulations
- 6
Intellectual property law
- 7
Legal framework and tax implications of e-commerce in Spain
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Downloads
- AI
Company and Commercial Law
- AII
The Spanish financial system
- AIII
Accounting and audit issues

- Legal framework
- Accounting records
- Financial statements
- Conceptual accounting framework and recognition and measurement bases
- Distributable profit
- Consolidation
- Requirements concerning disclosures in the notes to the financial statement
- Auditing requirements
- Financial statement publication requirements
- Appendix I - Model balance sheets
- Appendix II - Model income statements
Appendix I Balance sheets as at the 202X year end
ACCOUNT No. | ASSETS | NOTE TO THE FINANCIAL STATEMENTS No. | 202X | 202X-1 |
---|---|---|---|---|
A. NON-CURRENT ASSETS | ||||
I. Intangible assets | ||||
201, (2801), (2901) | 1. Development | |||
202, (2802), (2902) | 2. Concessions | |||
203, (2803), (2903) | 3. Patents, licenses, trademarks and similar assets | |||
204, (2804) | 4. Goodwill | |||
206, (2806), (2906) | 5. Computer software | |||
205, 209, (2805), (2905) | 6. Other intangible assets | |||
II. Property, plant and equipment | ||||
210, 211, (2811), (2910), (2911) | 1. Land and buildings | |||
212, 213, 214, 215, 216, 217, 218 219, (2812), (2813), (2814), (2815), (2816) | 2. Plant and other tangible assets | |||
23 | 3. Fixed assets under construction and advances | |||
III. Investments in fixed assets | ||||
220, (2920) | 1. Land | |||
221, (282) (2921) | 2. Buildings | |||
IV. Long-term investments in group companies and associates | ||||
2403, 2404, (2493), (2494), 293, | 1. Equity instruments | |||
2423, 2424, (2953), (2954) | 2. Loans to companies | |||
2413, 2414, (2943), (2944) | 3. Debt securities | |||
4. Derivatives | ||||
5. Other financial assets | ||||
V. Long-term Investments | ||||
2405, (2495), 250, (259) | 1. Equity instruments | |||
2425, 252, 253, 254, (2955), (298) | 2. Loans to third parties | |||
2415, 251, (2945), (297) | 3. Debt securities | |||
255 | 4. Derivatives | |||
258, 26 | 5. Other financial assets | |||
474 | VI. Deferred tax assets | |||
B. CURRENT ASSESTS | ||||
580, 581, 582, 583, 584, (599) | I. Non-current assets held for sale | |||
II. Inventories | ||||
30, (390) | 1. Merchandise | |||
31, 32, (391), (392) | 2. Raw materials and other supplies | |||
33, 34, (393), (394) | 3. Work in process | |||
35, (395) | 4. Finished products | |||
36, (396) | 5. By-products, waste and recovered materials | |||
407 | 6. Advances to suppliers | |||
III. Trade and other accounts receivables | ||||
430, 431, 432, 435, 436, (437), (490), (4935) | 1. Clients for sales and provisions of services | |||
433, 434, (4933), (4934), 44, 5531, 5533 | 2. Trade receivables, group and associated companies | |||
44 | 3. Sundry accounts receivable | |||
460, 544 | 4. Staff costs | |||
4709 | 5. Current tax assets | |||
4700, 4708, 471, 472, 5580 | 6. Other receivables from public administrations | |||
5580 | 7. Due from shareholders (members) for capital calls | |||
IV. Short-term investments in group and associated companies | ||||
5303, 5304, (5393), (5394), (593) | 1. Equity instruments | |||
5323, 5324, 5343, 5344, (5953), (5954) | 2. Loans to companies | |||
5313, 5314, 5333, 5334, (5943), (5944) | 3. Debt securities | |||
4. Derivatives | ||||
5353, 5354, 5523, 5524 | 5. Other financial assets | |||
V. Short-term investments | ||||
5305, 540, (5395), (549) | 1. Equity instruments | |||
5325, 5345, 542, 543, 547, (5955), (598) | 2. Loans to companies | |||
5315, 5335, 541, 546, (5945),(597) | 3. Debt securities | |||
5590, 5593 | 4. Derivatives | |||
5355, 545, 548, 551, 5525, 565, 566 | 5. Other financial assets | |||
480, 567 | VI. Short-term accruals | |||
VII.Cash and cash equivalents | ||||
570, 571, 572, 573, 574, 575, | 1. Cash and cash equivalents | |||
576 | 2. Cash equivalents | |||
TOTAL ASSETS (A+B) |
ACCOUNT No. | EQUITY AND LIABILITIES | NOTE TO THE FINANCIAL STATEMENTS No. | 202X | 202X-1 |
---|---|---|---|---|
A. EQUITY | ||||
A.1 Equity and liabilities | ||||
I. Capital | ||||
100, 101, 102 | 1. Subscribed capital | |||
(1030), (1040) | 2. (Uncalled capital) | |||
110 | II. Share premium | |||
III. Reserves | ||||
112, 1141 | 1. Legal and statutory reserves | |||
113, 1140, 1142, 1143, 1144, 115, 119 | 2. Other reserves | |||
IV. (Treasury shares and equity instruments). | ||||
(108), (109) | V. Prior-year income/losses. | |||
120 | 1. Retained earnings | |||
(121) | 2. (Prior-year losses) | |||
118 | VI. Other shareholders’ contributions. | |||
129 | VII. Income/loss for the year. | |||
(557) | VIII. (Interim dividend) | |||
111 | IX. Other equity instruments | |||
A.2 Adjustments for changes in value | ||||
133 | I. Financial assets at fair value through changes in equity | |||
1340 | II. Hedging transactions | |||
137 | III. Other | |||
130, 131, 132 | A.3 Subsidies, donations and lega cies received | |||
B. NON CURRENT LIABILITIES | ||||
I. Long-term provisions | ||||
140 | 1. Long-term post-employment obligations | |||
145 | 2. Environmental measures | |||
146 | 3. Provisions for restructuring | |||
II. Long-term debts | ||||
177, 178, 179 | 1. Bonds and other negotiable securities. | |||
1605, 17 | 2. Payable to credit institutions. | |||
1625, 174 | 3. Finance lease payables. | |||
1615, 1635, 171, 172, 173, 175, 180, 185, 189 | 5. Other financial liabilities. | |||
1603, 1604, 1613, 1614, 1623, 1624, 1633, 1634 | III. Long-term payables to group companies and associates | |||
479 | IV. Deferred tax liabilities | |||
181 | V. Long-term accruals | |||
C. CURRENT LIABILITIES | ||||
585, 586, 587, 588, 589 | I. Liabilities associated with non-current assets held for sale | |||
499, 529 | II. Short-term provisions | |||
III. Current payables | ||||
500, 501, 505, 506 | 1. Bonds and other negotiable securities | |||
5105, 520, 527 | 2. Payable to credit institutions. | |||
5125, 524 | 3. Finance lease payables. | |||
5595, 5598 | 4. Derivatives. | |||
(1034),(1044), (190), (192),194, 509, 5115, 5135, 5145, 521, 522, 523, 525, 526, 528, 551, 5525, 555, 5565, 5566, 560, 561, 569 | 5. Other financial liabilities. | |||
5103, 5104, 5113, 5114, 5123, 5124, 5133, 5134, 5143, 5144, 5523, 5524, 5563, 5564 | IV. Short-term payables to group companies and associates | |||
V. Trade and other payables | ||||
400, 401, 405, (406) | 1. Trade payables | |||
403, 404 | 2. Trade payables, group companies and associates | |||
41 | 3. Sundry accounts payable | |||
465, 466 | 4. Staff (salaries payable) | |||
4752 | 5. Current tax liabilities | |||
4750, 4751, 4758, 476, 477 | 6. Other payables to public administrations | |||
438 | 7. Customer advances | |||
485, 568 | VI. Short-term accruals | |||
TOTAL EQUITY AND LIABILITIES (A+B+C) |
* Chart of accounts approved by Royal Decree 1514/2007 of November 16, 2007 approving the Spanish National Chart of Accounts, version in force as from January 31, 2021.