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Practical Handbook for Companies 2021

Balance sheet:net equity and liabilities

Equity and liabilitiesCode nºAccount equivalences PGC and PGC SMEsCode nºPGC and PGC SME accounts equivalences
EQUITY (N, A, P) - - [00185] [00186] + [00202] + [00208] + [00209]
Own funds (N, A, P) - - [00186] [00187] + [00190] + [00191] + [00194] + [00195] + [00198] + [00199] + [00200] + [00201]
Capital (N, A, P) - - [00187] [00188] + [00189]
Registered capital (N, A, P) [00188] 100, 101, 102 - -
(Uncalled capital) (N, A, P) [00189] (1030), (1040) -
Share premium (N, A, P) - - [00190] 110
Reserves (N, A, P) - - [00191] 112, 113, 114, 115, 119, [00253]
Legal and statutory (N) [00192] 112, 1141 - -
Other reserves (N) [00193] 113, 1140, 1142, 1143, 1144, 115, 119 - -
Revaluation reserve (Act 16/2012 of 27 December) [00702] - - -
Capitalisation reserve (N, A, P) [01001] 4742 - -
Equalisation reserve (N, A, P) [01002] 479 - -
Cooperative reserve fund requirement (N, A, P) [00712] 112, 1711 and 5211 - -
(Own shares and equity investments) (N, A, P) - - [00194] (108), (109)
Prior years' results (N, A, P) - - [00195] 120, (121)
Remaining (N) [00196] 120 - -
(Negative results of previous years) (N) [00197] (121) - -
Other partner contributions (N, A, P) - - [00198] 118
Result for the financial year (N, A, P) - - [00199] 129
(Interim dividend) (N, A, P) - - [00200] (557)
Other equity instruments (N, A) - - [00201] 111
Value adjustments (N, A) - - [00202] 133, 1340, 135, 136, 137, (NECA 6A.13)*, (NECA 6A.14)*
Available-for-sale financial assets (N) [00203] 133 - -
Hedging transactions (N) [00204] 1340 - -
Non-current assets and related liabilities held for sale (N) [00205] 136;(NCMA 6A.13)* - -
Conversion difference (N) [00206] 135;(NCMA 6A.14)* - -
Other (N) [00207] 137 - -
Adjustments to equity (P) - - [00208] NECA 5TH.9*
Grants, donations and legacies received (N, A, P) - - [00209] 130, 131, 132
NON-CURRENT LIABILITIES (N, A, P) - - [00210] [00211] + [00216] + [00223] + [00224] + [00225] + [00226] + [00227]
Long-term provisions (N, A, P) - - [00211] 14
Long-term employee benefit obligations (N) [00212] 140 - -
Environmental actions (N) [00213] 145 - -
Restructuring provisions (N) [00214] 146 - -
Other provisions (N) [00215] 141, 142, 143, 147 - -
Long-term debt (N, A, P) [00216] 1605, 1615, 1625, 1635, 17, 180, 185, 189
Bonds and other negotiable securities (N) [00217] 177, 178, 179 - -
Amounts owed to credit institutions (N, A, P) [00218] 1605, 170 - -
Finance lease payables (N, A, P) [00219] 1625, 174 - -
Derivatives (N) [00220] 176 - -
Other financial liabilities (N) [00221] 1615, 1635, 171, 172, 173, 175, 180, 185, 189 - -
Other long-term liabilities (A, P) [00222] 1615, 1635, 171, 172, 173, 175, 176, 177, 178, 179, 180, 185, 189 - -
Long-term payables to group and associated companies (N, A, P) - - [00223] 1603, 1604, 1613, 1614, 1623, 1624, 1633, 1634
Deferred tax liabilities (N, A, P) - - [00224] 479
Long-term accruals (N, A, P) - - [00225] 181
Non-current trade payables (N, A, P) - - [00226] NECA 6TH.16*
Long-term debt with special features (N, A, P) - - [00227] 15;(NCMA 6A.17)*
CURRENT LIABILITIES (N, A, P) - - [00228] [00229] + [00230] + [00231] + [00238] + [00239] + [00250] + [00251]
Liabilities related to non-current assets held for sale (N, A) - - [00229] 585, 586, 587, 588, 589
Short-term provisions (N, A, P) - - [00230] 499, 529
Provisions for greenhouse gas emission allowances (N) [00703] - - -
Other provisions (N) [00704] - - -
Short-term liabilities (N, A, P) - - [00231] 5105, 520, 527, 5125, 524, (1034), (1044), (190), (192), 194, 500, 501, 505, 506, 509, 5115, 5135, 5145, 521, 522, 523, 525, 526, 528, 551, 5525, 555, 5565, 5566, 5595, 5598, 560, 561, 569
Bonds and other negotiable securities (N) [00232] 500, 501, 505, 506 - -
Amounts owed to credit institutions (N, A, P) [00233] 5105, 520, 527 - -
Finance lease payables (N, A, P) [00234] 5125, 524 - -
Derivatives (N) [00235] 5595, 5598 - -
Other financial liabilities (N) [00236] (1034), (1044), (190), (192), 194, 509, 5115, 5135, 5145, 521, 522, 523, 525, 526, 528, 551, 5525, 555, 5565, 5566, 560, 561, 569 - -
Other short-term liabilities (A, P) [00237] (1034), (1044), (190), (192), 194, 500, 501, 505, 506, 509, 5115, 5135, 5145, 521, 522, 523, 525, 526, 528, 551, 5525, 555 5565, 5566, 5595, 5598, 560, 561, 569 - -
Short-term payables to group and associated companies (N, A, P) - - [00238] 5103, 5104, 5113, 5114, 5123, 5124, 5133, 5134, 5143, 5144, 5523, 5524, 5563, 5564
Trade and other payables (N, A, P) - - [00239] 400, 401, 403, 404, 405, (406), 41, 438, 465, 466, 475, 476, 477
Suppliers (N, A, P) [00240] 400, 401, 405, (406) - -
- Long-term suppliers (N, A, P) [00241] NECA 6TH.16* - -
- Short-term suppliers (N, A, P) [00242] NECA 6TH.16* - -
Suppliers, group companies and associates (N) [00243] 403, 404 - -
Sundry creditors (N) [00244] 41 - -
Staff (remuneration to be paid) (N) [00245] 465, 466 - -
Current tax liabilities (N) [00246] 4752 - -
Other debts with Public administrations (N) [00247] 4750, 4751, 4758, 476, 477 - -
Client advances (N) [00248] 438 - -
Other creditors (A, P) [00249] 41, 438, 465, 466, 475, 476, 477 - -
Short-term accruals (N, A, P) - - [00250] 485, 568
Short-term debt with special features (N, A, P) - - [00251] 502, 507;NECA 6TH.17*
TOTAL EQUITY AND LIABILITIES (N, A, P) - - [00252] [00185] + [00210] + [00228]

Notes to the table:

(N) Normal Form for entry of accounts in the Companies Register.(A) Abbreviated Form for entry of accounts in the Companies Register;(N) SMEs Form for entry of accounts in the Companies Register.

(*) Items are marked with an asterisk in accordance with the rules for the preparation of annual accounts, NECA, of the third part of the PGC 2007.