CONTENTS:

 

Introduction

 

Main Conceptual and Methodological Issues

 

Statement of the Treasury of the Central Administration

 

National Administration Saving Investment Financing Account

 

Comments on Budget Execution of the National Administration

 

Budget and Accounting in Contrast

 

Consolidated Financial Management of the Non Financial National Public Sector

 

Financial Statements of the Central Administration.

  General Balance Sheet 

  Statement of Current Results 

  Statement of Origin and Application of Funds 

  Statement of Changes in Net Position 

  Anex A - Table of Property, Plant and Equipment 

 

 

Notes to the Statements for year ended December 31, 2010.

 

Assessment Criteria

Assets:

 Note 1: Cash and cash equivalents

 Note 2: Financial Investments

 Note 3: Short-Term Credit

 Note 4: Long-Term Financial Investment

 Note 5: Long Term Credit

 Note 6: Property, Plant and Equipment

 Note 7: Contributions and Capital Shares

 Note 8: Other Non Current Assets to be allocated

Liabilities:

 Note 9: Debt

 Note 10: Third Parties and Collateralized Funds

 Note 11: Current Provisions

 Note 12: Other Liabilities

 Note 13: Non Current Debt

 Note 14: Public Debt

 Note 15: Non Current Provisions

 Note 16: Liabilities to be allocated

 

 

Supplementary Information to the Financial Statements