- Fees and commissionsCircular Circular 8/1990.3.ª, 6.ª,
Circular Circular 3/2001.NT1, NT2
- Financial Conglomerates
- Financial statements: Contents
- Balance sheet4/2004.53.ª a 55.ª
- Assets4/2004.53.ª
- Presentation of financial assets4/2004.53.ª1
- Presentation of financial liabilities4/2004.53.ª2
- Presentation of financial assets4/2004.53.ª1
- Equity4/2004.55.ª
- Minority holdings4/2004.55.ª C)
- Shareholders funds4/2004.55.ª A)
- Valuation adjustments4/2004.55.ª B)
- Minority holdings4/2004.55.ª C)
- Liabilities4/2004.54.ª
- Presentation of the remaining liabilities4/2004.54.ª2
- Presentation on the balance sheet4/2004.54.ª1
- Presentation of the remaining liabilities4/2004.54.ª2
- Assets4/2004.53.ª
- Cash-flow statement4/2004.58.ª
- Criteria for setting the composition of cash and cash equivalents4/2004.58.ª4
- Drafting of cash-flow statements4/2004.58.ª1
- Drafting of consolidated cash-flow statements4/2004.58.ª5
- Presentation of collection and payment categories coming from investment and financing activities4/2004.58.ª3
- Reports on cash flows from operating activities4/2004.58.ª2
- Criteria for setting the composition of cash and cash equivalents4/2004.58.ª4
- Explanatory Notes4/2004.59.ª a 62.ª
- Content4/2004.59.ª
- Description of financial risks4/2004.59.ª3
- Outside dissemination of financial reports4/2004.59.ª2
- Relevant contents4/2004.59.ª1
- Risks associated with financial instruments4/2004.59.ª4
- Structure4/2004.59.ª5
- Description of financial risks4/2004.59.ª3
- Explanatory notes on consolidated accounts4/2004.61.ª
- Associates4/2004.61.ª C)
- Businesses in economies with high inflation rates4/2004.61.ª D)
- Consolidated financial statements4/2004.61.ª A)
- Jointly controlled entities4/2004.61.ª B)
- Associates4/2004.61.ª C)
- Explanatory notes on individual accounts4/2004.60.ª
- Asset swaps4/2004.60.ª M)
- Business mergers4/2004.60.ª O)
- Changes in accounting policy4/2004.60.ª A)
- Equity4/2004.60.ª E)
- Errors and changes in accounting estimates4/2004.60.ª C)
- Events subsequent to the balance sheet close-out4/2004.60.ª B)
- Fees and commissions4/2004.60.ª L)
- Financial instruments4/2004.60.ª D)
- Funds and social work area4/2004.60.ª R)
- Insurance contracts4/2004.60.ª N)
- Joint businesses4/2004.60.ª P)
- Leases4/2004.60.ª J)
- Non-current assets held for sale4/2004.60.ª K)
- Non-financial assets4/2004.60.ª F)
- Operations in foreign currency4/2004.60.ª I)
- Other information4/2004.60.ª S)
- Other provisions, contingent liabilties and loan commitments4/2004.60.ª G)
- Personnel costs4/2004.60.ª H)
- Tax on profits4/2004.60.ª Q)
- Asset swaps4/2004.60.ª M)
- Related parties4/2004.62.ª
- Existence of the group4/2004.62.ª3 6
- Información on the remuneration of board members and senior management4/2004.62.ª 4
- Presentation of items of a similar nature4/2004.62.ª 5
- Related party concept4/2004.62.ª 1
- Transactions between related parties4/2004.62.ª 2
- Existence of the group4/2004.62.ª3 6
- Content4/2004.59.ª
- Income statement4/2004.56.ª
- Consolidated income statement4/2004.56.ª2
- Individual income statement4/2004.56.ª1
- Consolidated income statement4/2004.56.ª2
- Statement of changes in equity4/2004.57.ª
- Drafting of statements4/2004.57.ª1
- Reconciliation of book values at the beginning and the end of the tax year4/2004.57.ª2
- Drafting of statements4/2004.57.ª1
- Also see
- Balance sheet4/2004.53.ª a 55.ª
- Financial YearCircular Circular 4/2004.6.ª6
- Funds transfers with other countriesCircular Circular 8/1990.3.ª,5.ª,7.ª,An.VI,X
