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.
