For the information that can be shown in numerical format it was decided to remit it in an «xml» file and for the definition of its structure and content an «xsd» layout was designed to facilitate the technical validation of the information.
Schemes for 2019 and succeeding years, according to the accountancy model:
Note (15/04/2020): On this date, the 2015 schemes of the normal and the simplified models were modified in order to incorporate the changes that Order HAC/1364/2018, of 12 December, made to the Memorandum. These changes consisted in eliminating the report on “Creditors, operations pending application to the budget” (report 24.1.1.c) in the normal Memorandum and 18.1.1.c) in the simplified Memorandum), and the incorporation of a new report, “Creditors, accrued operations” (report 24.7 in the normal Memorandum and 18.7 in the simplified Memorandum).
For previous years (2015 to 2018), according to the accountancy model, the applicable schemes are:
General Accounts standardised format prior to 2015
Resolución de la Intervención General de la Administración del Estado, de 28 de julio de 2006, por la que se recomienda un formato normalizao de la Cuenta General de las entidades locales en soporte informático, que facilite su rendición (pdf)
Layouts for the 2008 fiscal year according to the accounting model:
The previous layouts include the changes described in the following document:
For previous fiscal years (2006 and 2007), depending on the accounting model, the applicable layouts are:
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.
Informazio oharra (2016/06/14): Data honetan aldatu dira 2015eko eredu arruntaren eta sinplifikatuaren eskemak, Memorian hurrengo aldaketak egiteko:
- “1. Antolamendua eta jarduera” txostenean, "NumMedEmpDurEjerYA31Dic" atalean, "NumMedEmplDurEjer" eremuan, hamartar mota gisa definitzen da.
- “Eragindako finantzazioaren gastuei” buruzko txostenean, finantzazio desbideratzeak eragile finantzatzaile bakoitzaren araberako banakatzean, "AgenteFinan" eremua zuzendu egin da diru-sarreren aurrekontu aplikazio bat barne hartzeko.
-11.2 Finantza pasiboak-Kreditu ildoak txostenean, totalen lerroaren identifikazio eremua ezabatu da.
- “Adierazleei” buruzko txostenetan (finantzarioak, ondarezkoak eta aurrekontuetakoak, eta kudeaketakoak) eremu adierazleak aldatu dira gehienez bi hamarta onartzeko.
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.