II. BASIC FUNDING: (I) NET HERITAGE: (1) PROPER FUNDS: (1.1) SOCIAL CAPITAL |
II.1.- The sources of funding in the company: Concept and classification.
II.2.- The Social Capital: Problematic countable derived of the foundation of the society.
II.3.- Contabilización Of the increases of capital: Causes and type.
II.4.- Contabilización Of the reductions of capital: Causes and type.
II.5.- Of the business on the proper actions.
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IV.- FUNDING BASICA: (I) NET HERITAGE. (2) ADJUST BY CHANGE OF VALUE. SUBSIDIES, DONACIONES And BEQUEATHED RECEIVED |
IV.1. Problematic of the active financial available for the sale.
IV.2. Operations of coverage
IV.3.- Subsidies, donaciones and bequeathed received.
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I SAW.- *FINANCIACION *BASICA: (II) PASSIVE NO COMMON: (2) PROVISIONS |
I SAW.1.- Provisions: Concept. I SAW.2.- Problematic accountant of the provisions. I SAW.3.- Provision by dismantlement, retreat or rehabilitation of the *inmovilizado. I SAW.4.- Provision for other responsibilities. |
VIII.- ANNUAL ACCOUNTS |
VIII.1.- Juridical frame of the annual accounts VIII.2.- The Balance VIII.2.1.- Concept and representativeness of the Balance VIII.2.2.- Applicable norms to the Balance of situation VIII.2.3.- Content and structure of the Balance VIII.3.- The account of losses and gains VIII.3.1.- The expenses: Definition and recognition VIII.3.2.- The income: Definition and recognition VIII.3.3.- The distinct categories of the business results VIII.3.4.- The tax on societies VIII.4.- The state of changes in the net heritage VIII.4.1.- The state of income and expenses recognised VIII.4.2.- The total state of changes in the net heritage VIII.5.- The state of flows of effective VIII.6.- The memory |