Compound Interest Formula

Criteria to qualify as non-repayable grant Approved

The General Accounting Plan (PGC), devotes its standard of recording and valuation 18 th to the accounting treatment of grants, donations and bequests received .

The above NRV 18 th clarifies that:

• with Grants Refundable character be recorded as liabilities of the company to acquire the status of non-refundable.
• For these purposes, shall be deemed non-refundable individual there is an agreement granting the subsidy, have satisfied the conditions for granting and not there is reasonable doubt about receiving the grant, donation or bequest.

However, the additional provision unique EHA/733/2010 Order, apply to any company rated by an accurate and non-refundable grant, noting that the exclusive purpose of accounting records to understand fulfilled the conditions for granting the following criteria apply.

• Grants for acquiring an asset : if the conditions for granting required to maintain the investment for a number of years, will be considered non-refundable when the date of preparation of the annual investment has been made and there is no reasonable doubt that will continue in the period specified in the terms of the concession.
• Grants for the construction, improvement, renovation or expansion of an asset : if the conditions of the grant require completion of the work and putting them in working condition will be considered non-refundable when the date of preparation of annual accounts action has been executed in whole or in part. In the course of execution partial subsidy qualify as a non-refundable in proportion to the work performed, provided there is no reasonable doubt that completed the construction of the asset or the implementation of measures for improvement, renewal or extension under the conditions laid down in the concession agreement .
• Grants for specific items of expenditure multiannual implementation: if the conditions of the grant require completion of the action plan and the reasons that have made the subsidized activities, for example, conducting training courses will be considered non-refundable when the date of preparation annual accounts action has been executed in whole or in part. In the event of partial performance, the grant will be scored as non-refundable in proportion to the expenditure executed, provided that there is reasonable doubt to be completed on the terms set out in the conditions of grant.

Related Entries: Imputation

• temporary subsidized job creation .
• non-refundable grants received from partners.
• Subsidies in the Statement of Changes in Shareholders' Equity .
• grants, donations and legacies at the end of the year .
• accounting records (PGC) donations (members and others) .

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reform of the Insolvency Act

The Council of Ministers, dated March 18, approved the submission to Parliament of the Bill to amend the Bankruptcy Act.

The reform aims to:

• streamlining, simplification and cheapening of the process bankruptcy;
• deepening of the alternatives to competition through institutes
• preconcursales and rectification of some aspects of the present regulation that have led to practical problems and questions of interpretation.

Among the highlights of the proposed reforms include:

Establishing alternatives to contest

The project pays particular attention to solutions as alternative mechanisms preconcursales to facilitate escape the need to go to competition, and offers a solution to the situation insolvency of the debtor, which will decongest the commercial courts.

The objectives pursued are to: Facilitate

• both proposed convention early as the completion of debt refinancing agreements between the debtor and some of its major creditors, giving them security and guarantee in any proceedings in bankruptcy . Boosting
• refinancing settlement agreements would, on the basis of business continuity, maximizing the value of the common debtor's assets, increasing the chances that even the creditors involved in the agreement can better meet their claims.

To do this, first, clarifying the unique legitimacy of the receivers to challenge refinancing agreements, and on the other, makes a new regulation on agreements of this kind may be approved in court. This allows judicial approval to extend the effects of the agreement to other creditors, although they had shown against or did not participate in the agreement. To this must be of agreements to ensure continuity of business, as certified by an independent expert.

addition, creditors seeking the approval of the agreement shall be entities credit holders at least 75% of debt owned by financial institutions. If you attend these majorities and do not pose a disproportionate sacrifice for the other creditor banks, the judge always homologated in order to facilitate the sustainability of society. With this reform lending to power companies in need at this time. In line with these instruments is introduced preconcursales first regulation called fresh money injected creditors to troubled companies as part of a refinancing agreement.

The new rule states that the 50% of that new money coming to company through the refinancing agreement, and that means new revenue cash for it, is considered to be c revenue against the mass (priority of payment), which is the best guarantee for financial institutions to extend new credits to revive the company, and one element in assessing the credit.

abbreviated or simplified procedure

order to reduce time and costs of the bankruptcy process, it is expected that the judge may apply the simplified procedure if it considers that the competition is of low complexity, considering that a series of objective and without prejudice to any individual assessment in each case can be made, in other cases as when the debtor presents a proposal for agreement of transfer of the undertaking or cessation of workers without charge.

insolvency administration

is a progress in the professionalization of the receivers, both through the requirements of responsibility, and the training of them. The reform is considered management as a key part of legal assistance that can help reduce congestion of commercial courts and book their holders the functions by the Constitution.

Therefore, the new law:

• Administrators have the ability to correct the mistakes of the list of creditors, reducing to a large extent, the demands of bankruptcy incidents, the main cause of delay in the proceedings.
• appointment is power in any contest, whether ordinary or short, auxiliary delegates and
• Introducing the possibility of bankruptcy administration is performed by a legal person, a figure which could be called society insolvency administrators .

reforms in labor

The Bankruptcy Reform Act also aims to improve the position of workers in contests and incorporate recent changes to the labor reform approved by the Law of 17 September 2010 urgent measures to reform the labor market.

ensuring respect for the rights of workers affected by the situation of a company in crisis, adapting the Insolvency Act for the declaration of insolvency in this sense have the least impact and reiterated the fundamental principle that labor issues submitted to the bankruptcy process should take into account the principles underlying the social arm of the law. Thus, we solve the interpretative questions raised in order for the participation of representatives of workers, the social fund and the procedures relating to labor and resources.

Related Entries:

• The annual accounts of the company in bankruptcy with the bankruptcy reform (2011) .

Image: Economist

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News in models of presentation of annual accounts in the Commercial Register

Bulletin Oficial del Estado (BOE) dated March 14, publishes the resolution February 28, 2011 , Directorate General of Registries and Notaries, by amending the models for presentation at the commercial register of the annual accounts of the obligors publication.

The changing pattern of presentation of annual accounts are the result of the adoption of two accounting standards in nature.

• First, by Royal Decree 1159/2010 of 17 September, by adopting the Standards for the Preparation of Consolidated Financial Statements and amending the General Accounting Plan.
• Second, by Resolution of December 29, 2010, the Institute for Accounting and Auditing on the information to include in the notes to the accounts in respect of payment delays to suppliers in business.

Article 4 of Royal Decree 1159/2010, of September 17 amending the General Accounting Plan, having a direct impact on patterns of presentation of annual accounts in the commercial register, approved by the Order JUS/206/2009. Thus:

• paragraph six adjust the correlation model of balance in normal and abbreviated
Seven
• amending paragraph 1.3 of the standard model note memory
• eight note paragraph 7.2.2 of the standard model of memory,
• deleted paragraph nine point 4 of paragraph 12.1. Tax benefits of footnote 12. Fiscal situation of the standard model of memory,
• Ten amending paragraph note 19 normal memory model, and Section Eleven modifies the note 20.4 of the standard model of memory.

The Resolution of December 29, 2010, the Institute for Accounting and Auditing, in accordance with the third additional provision of Law 15/2010, of July 5, to amend the Law 3 / 2004 29 December laying down measures to combat late payment in commercial transactions, rules on the information to include in the report of the annual accounts of companies from the year 2010. The Resolution introduced a new information section in the rules for preparation of the content of the report (paragraph 27 in the standard model, and paragraph 15 in the abbreviated models and SMEs).

Finally, in order to homogenize the data sheets to identify general patterns of individual and consolidated accounts, are included in these information relating to employment in detail by type of contract and sex, and employment of people with disabilities.

Entry into force: the use of new models will be required obligors for the meeting or the members approve their annual accounts after the publication of the resolution in the Official Gazette.

Related Entries:

• elements annual accounts.
• New changes in the deposit and publication of annual accounts .
• The deposit accounts in the new Companies Act Capital.

Updated: formal models Annual Accounts 2010 ( here )

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The annual accounts of the company in bankruptcy with the bankruptcy reform (2011) Reflections

recall that the current legislation (LC, art. 46) provide for the subsistence in any case, despite the declaration of insolvency of the obligation to formulate and auditing the annual accounts of the bankrupt .

that is needed in case of intervention of the patrimonial rights of the debtor, the obligation to prepare annual accounts for the processing of the contest for the debtor under the supervision of the receivers, while in case suspension Those powers that obligation rests with the bankruptcy administration.

In the preliminary draft Insolvency Law Reform Article 46 is amended as follows:

1. In case of intervention, remain for the legal obligation of directors to formulate and to audit the annual accounts. The receivers may allow administrators corporate debtor that compliance with the legal obligation to make the annual accounts for the previous year a judicial declaration of insolvency will be delayed a month after filing the inventory and the list of creditors by the receivers. It will report to the bankruptcy judge, and if the legal person was required to deposit the annual accounts, the commercial register in which he is registered. Following this communication, the delay in deposit accounts will not result in the closure of the registration sheet. In each of the documents making up the annual accounts shall state the legitimate cause of the delay.
2. A substantiated request by the receivers, the bankruptcy judge may decide to revoke the appointment of the auditor of the corporate debtor and the appointment of another to verify the accounts.
3. In case of suspension, there will be a legal obligation to formulate and to submit annual accounts audited if the company had securities admitted to trading on secondary markets or was subject to public oversight.

is clear that the wording contained in the reform we are discussing is rather imprecise, as reflected in the Internal Service Note of 17 February 2011, the General Council of Judicial Power Report for the Draft Law Ma reform of the Bankruptcy Act when it states that:

The new wording, something more laconic than I should, may raise some doubts of interpretation, to which is attached some background questions about the content of the proposed regulation.
First, the sentence that begins projected paragraph 1 of Article 46 LC ("in case of intervention, it must still legal administrators to formulate and submit to audit the annual accounts"), there appears to be the sufficient contrast to composing paragraph 3 of the same provision ("in case of suspension, there will be a legal obligation to formulate and submit to audit the annual accounts ").

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year end (No. 1)

A society capital that is profitable and equity is less than the amount of share capital will be required:

1. to provide the legal reserve , at least 10% of income until it reaches 20% of the share capital and
2. The remaining benefit must be intended to offset losses (Article 273.2 of TRLSC) that make equity capital is less than . Documentation

interest:

• 's equity in the implementation of results.
• What to do with the negative results?
• Guide (business and accounting) of social capital in the new LSC .

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News on the obligations of tax groups in the corporation tax

The Act Sustainable Economy, recently approved and published in the Official Gazette dated March 5, has introduced the following changes in the corporation tax applicable in the tax group taxation:

With effect for tax periods beginning on or after January 1, 2011, was amended by paragraph 6 of Article 70 of the Revised Text of the Income Tax Act, which reads as follows:

6. The parent company shall notify the agreements referred to in paragraph 1 of this article to the tax authorities prior to the start of the tax period in which it applies this regime.

also over wide variations in the composition of the tax group, the parent company shall inform the tax authorities, identifying companies that have built into it and those who have been excluded. Such notification shall be made in the declaration of the first installment payment that would affect the new composition.

With effect from the entry into force of this Act shall be added a transitional provision to the thirty-second revised text of the Income Tax Act would read as follows: thirty-second transitional provision

. Notice of changes in the composition of tax groups. In the case of taxing tax groups in the consolidated tax in the tax period that was in progress on January 1, 2011, in relation to changes in the composition of this group produced in the period prior to that date, communication referred to in Article 70.6 of this Act shall be carried out in the statement of the group's first installment payment to be submitted after that date. The communication of the changes produced after that date will be made in the declaration of the first installment payment that would affect the new composition.

The entry into force of Law Sustainable Economy occur the day following its publication in the BOE (March 5, 2011) except the modification of the text of the Law on Regulation and Supervision of Private Insurance, which will take effect for all policies taken out or renewed from January 1, 2013.

Image: actualicese.com

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Release / unlock and jailbreak iphone firmware 4.3! Free



Apple has released version 4.3 and know it will be possible to make the jailbreak with greenpois0n! They have been testing the betas of 4.3 and were able to jailbreak with Pwnage Tool (MAC) and will soon take out greenpois0n version compatible with this version. Good news for all iPhone users that, unlike other times, we need not wait to do the jailbreak after the update by mistake.



As far as release is concerned, we have bad news. A few days ago we were saying just the opposite as it seemed that he was about and was only expected to launch the 4.3 to to leave the baseband unlock for all. But according to a message on Twitter MuscleNerd not seem to be available and there will still be a long wait and it is costing them.

Anyway, NO ACTUALICÉIS to 4.3 until the new ultrasn0w out to support it (if they release you need to use it). Once again delayed the departure date of the release, as we announced there should be no illusions until we see who has already left. It is not the first time after giving us hope we leave the honey on the lips ... However, there is nothing to reproach because if it were not for them we would not have had any jailbreak or release.

As the jailbreak and release out for this new version will guide you as we have done to the other versions. Encouragement! :)