AIII
- 1Spain: An attractive country for investment
- 2Setting 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
- 7Legal framework and tax implications of e-commerce in Spain
- AI Annex I Company and Commercial Law
- AIIAnnex II The Spanish financial system
- AIIIAnnex IIIAccounting and audit issues
- Español
- English

- 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 III - Model statement of changes in equity for the year ended __ 200x
- Appendix IV - Model cash flow statements for the year ended ___ 200x
Appendix I - Model balance sheets
ACCOUNT NOS. | ASSETS | NOTES | 200X |
---|---|---|---|
a. Non-current assets | |||
201, (2801), (2901) | I. Intangible assets | ||
202, (2802), (2902) | 1. Development | ||
203, (2803), (2903) | 2. Concessions | ||
204 | 3. Patents, licenses, trademarks and similar assets | ||
206, (2806), (2906) | 4. Goodwill | ||
200, (2800), (2900); NECA 6.ª 4 | 5. Computer software | ||
205, 209, (2805), (2905) | 6. Research | ||
7. Other intangible assets | |||
210, 211, (2811), (2910), (2911) | II. Property, plant and equipment | ||
212, 213, 214, 215, 216, 217, 218 219, (2812), (2813), (2814), | 1. Land and buildings | ||
(2815), (2816), (2817), (2818), | 2. Plant and other tangible xed assets | ||
(2819), (2912), (2913), (2914), | 3. Fixed assets under construction and advances | ||
(2915), (2916), (2917), (2918), | |||
(2919) | |||
23 | |||
220, (2920) | III. Investments in fixed assets | ||
221, (282) (2921) | 1. Land | ||
2. Buildings | |||
2403, 2404, (2493), (2494), 293, 2423, 2424, (2953), (2954) 2413, 2414 | IV. Long-term investments in group companies and associates | ||
(2943), (2944) | 1. Equity instruments | ||
NECA 6.ª 6 | 2. Loans to companies | ||
3. Debt securities | |||
4. Derivatives | |||
5. Other nancial assets | |||
6. Other investments | |||
2405, (2495), 250, (259) | V. Long-term Investments | ||
2425, 252, 253, 254, (2955), (298) | 1. Equity instruments | ||
2415, 251, (2945), (297) | 2. Loans to third parties | ||
255 | 3. Debt securities | ||
258, 26 | 4. Derivatives | ||
257; NECA 6.ª 6 | 5. Other nancial assets | ||
6. Other investments | |||
474 | VI. Deferred tax assets | ||
NECA 6.ª 8 | VII.Non-current trade accounts receivable |
ACCOUNT NOS. | ASSETS | NOTES | 200X |
---|---|---|---|
b. Current assets | |||
580, 581, 582, 583, 584, (599) | I. Non-current assets held for sale | ||
30, (390) | II. Inventories | ||
31, 32, (391), (392) 33, 34, (393), (394) NECA 6.ª 7 | 1. Merchandise | ||
NECA 6.ª 7 | 2. Raw materials and other supplies | ||
35, (395) | 3. Work in process | ||
NECA 6.ª 7 | a. Long production cycle | ||
NECA 6.ª 7 | b. Short production cycle | ||
36, (396) | 4. Finished goods | ||
407 | a. Long production cycle | ||
b. Short production cycle | |||
5. Secondary products, by-products and recovered materials | |||
6. Advances to suppliers | |||
430, 431, 432, 435, 436, (437), (490), (4935) NECA 6.ª 8 | III. Trade and other accounts receivables | ||
NECA 6.ª 8 | 1. Trade accounts receivable | ||
433, 434, (4933), (4934), 44, 5531, 5533 | a) Long-term trade accounts receivable | ||
460, 544 | b) Short-term trade accounts receivable | ||
4709 | 2. Receivable from customers, group companies and associates | ||
4700, 4708, 471, 472, 5580 | 3. Sundry receivables | ||
4. Loans and advances to employees | |||
5. Tax receivable | |||
6. Other tax receivable | |||
7. Called-up share capital (participation units) | |||
5303, 5304, (5393), (5394),(593) | IV. Short-term investments in group companies and associates | ||
5323, 5324, 5343, 5344, (5953),(5954) | 1. Equity instruments | ||
5313, 5314, 5333, 5334, (5943),(5944) | 2. Loans to companies | ||
5353, 5354, 5523, 5524 | 3. Debt securities | ||
NECA 6.ª 6 | 4. Derivatives | ||
5. Other nancial assets | |||
6. Other investments | |||
5305, 540, (5395), (549) | V. Short-term investments in group companies and associates | ||
5325, 5345, 542, 543, 547, | 1. Equity instruments | ||
(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 nancial assets | ||
NECA 6.ª 6 | 6. Other investments | ||
480, 567 | VI. Current prepayments and accrued income | ||
570, 571, 572, 573, 574, 575, 576 | VII.Cash and cash equivalents | ||
1. Cash | |||
2. Cash equivalents |
ACCOUNT NOS. | ASSETS | NOTES | 200X |
---|---|---|---|
Total assets (a + b) | |||
a. New worth | |||
a.1 Equity and liabilities | |||
100, 101, 102 | I. Capital | ||
(1030), (1040) | 1. Registered capital | ||
2. (Uncalled capital) | |||
110 | II. Additional paid-in capital | ||
112, 1141 | III. Reserves | ||
113, 1140, 1142, 1143, 1144, 115, 119 | 1. Legal and statutory reserves | ||
2. Other reserves | |||
(108), (109) | IV. (Own shares and participation units held) | ||
120 | V. Retained earnings (accumulated losses) | ||
(121) | 1. Retained earnings | ||
2. (Accumulated losses) | |||
118 | VI. Other capital contributions | ||
129 | VII.Profit (loss) for the year | ||
(557) | VIII.(Interim dividend) | ||
111 | IX. Other equity instruments | ||
a.2 Evaluation adjustments | |||
133 | I. Available-for-sale nancial assets | ||
1340, 1341 | II. Hedging transactions | ||
136; (NECA 6.ª 13) | III. Non-current assets and related liabilities, held for sale | ||
136; (NECA 6.ª 13) | IV. Translation gain/loss | ||
137 | V. Other | ||
130, 131, 132 | a.3 Subsidies, donations and lega cies received |
ACCOUNT NOS. | ASSETS | NOTES | 200X |
---|---|---|---|
b. Non-current liabilities | |||
140 | I. Long-term provisions | ||
145 | 1. Long-term post-employment obligations | ||
146 | 2. Environmental measures | ||
141, 142, 143, 147 | 3. Provisions for restructuring | ||
4. Other provisions | |||
177, 178, 179 | II. Long-term debts | ||
1605, 170 | 1. Debt securities and other marketable securities | ||
1625, 174 | 2. Liabilities to credit institutions | ||
176 | 3. Finance lease liabilities | ||
1615, 1635, 171, 172, 173, 175, 180, 185, 189 | 4. Derivatives | ||
5. Other nancial liabilities | |||
1603, 1604, 1613, 1614, 1623, 1624, 1633, 1634 | III. Long-term debts to group companies and associates | ||
479 | IV. Deferred tax liabilities | ||
181 | V. Non-current accrued expenses and deferred income | ||
NECA 6.ª 16 | VI. Non-current trade accounts payable | ||
15; (NECA 6.ª 17) | VII. Long-term debt with special characteristics |
ACCOUNT NOS. | ASSETS | NOTES | 200X |
---|---|---|---|
c. Current liabilities | |||
585, 586, 587, 588, 589 | I. Liabilities related to non-current assets held for sale | ||
499, 529 | II. Current provisions | ||
500, 501, 505, 506 | III. Current liabilities | ||
5105, 520, 527 | 1. Debt securities and other marketable securities | ||
5125, 524 | 2. Liabilities to credit institutions | ||
5595, 5598 | 3. Finance lease liabilities | ||
(1034), (1044), (190), (192), 194, 509, 5115, 5135, 5145, 521, 522, 523, 525, 526 | 4. Derivatives | ||
528, 551, 5525, 5530, 5532, 555, 5565, 5566, 560, 561, 569 | 5. Other nancial liabilities | ||
5103, 5104, 5113, 5114, 5123 | IV. Current liabilities to group companies and associates | ||
400, 401, 405, (406) NECA 6.ª 16 | V. Trade and other payables | ||
NECA 6.ª 16 | 1. Trade accounts payable | ||
403, 404 | a. Long-term trade accounts payable | ||
41 | b. Short-term trade accounts payable | ||
465, 466 | 2. Payable to suppliers, group companies and associates | ||
4752 | 3. Sundry creditors | ||
4750, 4751, 4758, 476, 477 438 | 4. Payable to employees (accrued wages and salaries) | ||
5. Current tax payable | |||
6. Other tax payable | |||
7. Advances from customers | |||
485, 568 | VI. Current prepayments and accrued income | ||
502, 507; NECA 6.ª 17 | VII. Short-term debt with special characteristics |