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

- 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 __ 202x
- Appendix IV - Model cash flow statements for the year ended ___ 202x
Appendix II Income statements for the year ended __202X
ACCOUNT NOS. | NOTE | (Debit) Credit | |
---|---|---|---|
202X | 202X-1 | ||
A. CONTINUING OPERATIONS | |||
1. Net turnover | |||
700, 701, 702, 703, 704, (706), (708), (709) | a. Sales | ||
705 | b. Provisions services | ||
(6930), 71, 7930 | 2. Change in inventories of finished products and work in progress | ||
73 | 3. In-house work performed on property, plant and equipment. | ||
4. Procurement: | |||
(600), 6060, 6080, 6090, 610 | a. Goods purchased for resale sold | ||
(601), (602), 6061, 6062, 6081, 6082, 6091, 6092, 611, 612 | b. Cost of raw materials and other consumables used. | ||
(607) | c. Work performed by other companies. | ||
(6931), (6932), (6933), 7931, 7932, 7933 | d. Impairment of goods held for resale, raw materials and other supplies. | ||
5. Other operating revenues | |||
75 | a. Non-core and other current operating revenues | ||
740, 747 | b. Operating subsidies taken to income for the year | ||
6. Staff costs | |||
(640), (641), (6450) | a. Wages, salaries and similar expenses | ||
(642), (643), (649) | b. Social security and other costs | ||
(644), (6457), 7950, 7957 | c. Provisions | ||
7. Other operating expenses | |||
(62) | a. Other general and administrative expenses | ||
(631), (634), 636, 639 | b. Taxes | ||
(650), (694), (695), 794, 7954 | c. Losses, impairment and increase (decrease) in operating provisions | ||
(651), (659) | d. Other general and administrative expenses | ||
(68) | 8. Depreciation/amortization of fixed assets | ||
746 | 9. Imputation of subsidies related to non-financial fixed assets and others | ||
7951, 7952, 7955, 7956 | 10. Over-provisions | ||
11. Impairment and gains (losses) on disposal of fixed assets | |||
(690), (691), (692), 790, 791, 792 | a. Impairment and losses. | ||
(670), (671), (672), 770, 771, 772 | b. Gains/(losses) on disposals and other. | ||
A.1) PROFIT/LOSS FROM OPERATIONS (1+2+3+4+5+6+7+8+9+10+11) | |||
12. Finance income | |||
a. From shares in equity instruments | |||
7600,7601 | a1. In group companies and associates | ||
7602, 7603 | a2. In third parties | ||
b. From negotiable securities and other financial instruments | |||
7610, 7611, 76200, 76201, 76210, 76211 | b1. From group companies and associates | ||
7612, 7613, 76202, 76203, 76212, 76213, 767, 769 | b2. From third parties | ||
13. Financial expenses | |||
(6610), (6611), (6615), (6620),(6621), (6640), (6641), (6650),(6651) (6654), (6655) | a. On payables to group companies and associates | ||
(6612), (6613), (6617),(6618), (6622), (6623), | b. On payables to third parties | ||
(6624), (6642), (6643),(6652), (6653), (6656), (6657), (669) | |||
(660) | c. On restatement of provisions | ||
14. Changes in fair value of financial instruments | |||
(6630), (6631), (6633), 7630, 7631, 7633 | a. Fair value through profit and loss | ||
(6632), 7632 | b. Transfer of fair value adjustments through changes in equity. | ||
(668), 768 | 15. Exchange differences | ||
16. Impairment and gains/(losses) on disposals of financial instruments | |||
(696), (697), (698), (699), 796, 797, 798, 799 | a. Impairment and losses | ||
(666), (667), (673), (675), 766, 773, 775 | b. Gains/(losses) on disposals and other | ||
A.2. FINANCIAL INCOME/EXPENSE (12+13+14+15+16) | |||
A.3.INCOME/EXPENSE BEFORE TAXES (A.1+A.2) | |||
(6300), 6301, (633), (638) | 17. Income tax | ||
A.4.INCOME/LOSS FOR THE YEAR FROM CONTINUING OPERATIONS (A.3+17) | |||
B. DISCONTINUED OPERATIONS | |||
18. Income/loss for the year on discontinued operations net of taxes. | |||
A.5. INCOME/LOSS FOR THE YEAR (A.4+18) |
(*) May be positive or negative
* 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.