Standard format of the General Account

With a view to promoting harmonisation in the obtainment of information to be sent to the different recipients of accounting information and its subsequent processing, the General Comptroller of the State Administration has approved the following Resolution (published in the BOE [Official State Gazette] No. 189, of August 9, 2006):

This Resolution harmonises the information of the General Account for each one of the accounting models, the names of the different files that will make up the Account are coded, and standards are established for the control of data integrity.

Information that may be represented numerically will be sent in an «xml» file, and an «xsd» template has been designed for the definition of its structure and contents, which will technically facilitate the validation of this information.

These templates are included below for each one of the accounting models:

The preceding systems include the changes described in the next document:

For previous years (2006 and 2007) according to the accounting model, the applicable systems are:

The diagrams indicated above were updated on February 28, 2007, following technical suggestions fundamentally related to the validation of optional fields that do not affect the contents of the xml file to be sent.

The diagrams indicated above on the Normal and Simplified models were updated on May 21, 2007, to permit alphanumerical codes -not just numerical - in the functional classification of expenses.

Informative note (14/06/2007): Clarification of the MD5 summary generation process.

For the generation of the MD5 electronic summary, provided for in the sixth section of the IGAE's Resolution of July 28, 2006, on the basis of the XML file with the numerical information of the accounts, the MD5 public algorithm must be applied to the XML file in binary, regardless of whether its content is text.

To facilitate the visualization of XML files of the standard form of the General Account, a network browser has been developed that carries out a transformation of the file to HTML format in such a way that it can be shown by an internet browser with a similar introduction to that one of reports in paper.

The above-mentioned network browser is included in the out-of-the-way "Usefulnesses" depending on the outline and of the operating system.

Date of latest update: 22/6/2012
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