Guide to business in Spain Guía de negocios en España

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Appendix I. Standard forms for financial statements. Balance sheet at year-end 200X


Appendix I

STANDARD FORMS FOR FINANCIAL STATEMENTS. BALANCE SHEET AT YEAR-END 200X

ACCOUNT NOS.

ASSETS

NOTES

200X

200X

A) NON-CURRENT ASSETS

I. Intangible assets

201, (2801), (2901)

1. Research and development

202, (2802), (2902)

2. Concessions

203, (2803), (2903)

3. Patents, licenses, trademarks and similar assets

204

4. Goodwill

206, (2806), (2906)

5. Computer software

200, (2800), (2900); FS preparation rule 6.4

6. Research

205, 209, (2805), (2905)

7. 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), (2817), (2818), (2819), (2912), (2913), (2914), (2915), (2916), (2917), (2918), (2919)

2. Plant and other tangible fixed 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

FS preparation rule 6.6

6. Other investments

V. 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

257; FS preparation rule 6.6

6. Other investments

474

VI. Deferred tax assets

FS preparation rule 6.8

VII. Non-current trade accounts receivable

Guide to business in Spain

Annex III. Accounting and audit issues

25

ICEX - Gobierno de España - Ministerio de Economía y competitividad
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