Balance sheet: equity and liabilities
| Equity and liabilities | Key number | Account equivalencies PGC AND PGC SMEs | Key number | PGC and PGC SME account equivalences |
|---|---|---|---|---|
| NET WORTH (N, A, P) | - | - | [00185] | [00186] + [00202] + [00208] + [00209] |
| Equity (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) | - | |
| Issue premium ( N, A, P) | - | - | [00190] | 110 |
| Reservations (N, A, P) | - | - | [00191] | 112, 113, 114, 115, 119, [00253] |
| Legal and statutory (N) | [00192] | 112, 1141 | - | - |
| Other reservations (N) | [00193] | 113, 1140, 1142, 1143, 1144, 115, 119 | - | - |
| Revaluation reserve (Law 16/2012, of December 27) | [00702] | - | - | - |
| Capitalization reserve (N, A, P) | [01001] | 4742 | - | - |
| Leveling Reserve (N, A, P) | [01002] | 479 | - | - |
| Mandatory reserve fund for cooperatives (N, A, P) | [00712] | 112, 1711 and 5211 | - | - |
| (Own shares and equity interests) (N, A, P) | - | - | [00194] | (108), (109) |
| Results from previous exercises (N, A, P) | - | - | [00195] | 120, (121) |
| Remnant (N) | [00196] | 120 | - | - |
| (Negative results from previous years) (N) | [00197] | (121) | - | - |
| Other partner contributions (N, A, P) | - | - | [00198] | 118 |
| Result of exercise (N, A, P) | - | - | [00199] | 129 |
| (Interim dividend) (N, A, P) | - | - | [00200] | (557) |
| Other equity instruments (N, A) | - | - | [00201] | 111 |
| Adjustments for value change (N, A) | - | - | [00202] | 133, 1340, 135, 136, 137, ( NECA 6.13) *, ( NECA 6.14) * |
| Financial assets available for sale (N) | [00203] | 133 | - | - |
| Hedging operations (N) | [00204] | 1340 | - | - |
| Non-current assets and related liabilities, held for sale (N) | [00205] | 136; (NECA 6.13) * | - | - |
| Conversion difference (N) | [00206] | 135; (NECA 6.14) * | - | - |
| Others (N) | [00207] | 137 | - | - |
| Adjustments to equity (P) | - | - | [00208] | NECA 5.9 * |
| 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 debts (N, A, P) | [00216] | 1605, 1615, 1625, 1635, 17, 180, 185, 189 | ||
| Bonds and other negotiable securities (N) | [00217] | 177, 178, 179 | - | - |
| Debts with credit institutions (N, A, P) | [00218] | 1605, 170 | - | - |
| Lease creditors (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 debts (A, P) | [00222] | 1615, 1635, 171, 172, 173, 175, 176, 177, 178, 179, 180, 185, 189 | - | - |
| Long-term debts with group companies and associates (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 creditors (N, A, P) | - | - | [00226] | NECA 6.16 * |
| Debt with special long-term characteristics (N, A, P) | - | - | [00227] | fifteen; (NECA 6.17) * |
| 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 rights (N) | [00703] | - | - | - |
| Other provisions (N) | [00704] | - | - | - |
| Short-term debts (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 | - | - |
| Debts with credit institutions (N, A, P) | [00233] | 5105, 520, 527 | - | - |
| Lease creditors (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 debts (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 debts with group companies and associates (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 6.16 * | - | - |
| - Short-term suppliers (N, A, P) | [00242] | NECA 6.16 * | - | - |
| Suppliers, group companies and associates (N) | [00243] | 403, 404 | - | - |
| Various creditors (N) | [00244] | 41 | - | - |
| Personnel (salaries pending payment) (N) | [00245] | 465, 466 | - | - |
| Current tax liabilities (N) | [00246] | 4752 | - | - |
| Other debts with public administrations (N) | [00247] | 4750, 4751, 4758, 476, 477 | - | - |
| Customer 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 |
| Debt with special short-term characteristics (N, A, P) | - | - | [00251] | 502, 507; NECA 6.17 * |
| TOTAL NET WORTH AND LIABILITIES (N, A, P) | - | - | [00252] | [00185] + [00210] + [00228] |
Notes to table :
(N) Standard model for filing accounts in the Commercial Registry; (A) Abbreviated model for filing accounts in the Commercial Registry; (P) SME model for depositing accounts in the Commercial Registry.
(*) Items included in the rules for preparing annual accounts, NECA, of the third part of the 2007 PGC are marked with an asterisk.