Gobierno de España. Ministerio de Hacienda. Intervención General de la Administración del Estado.
Administración Presupuestaria

National accounting. Indicators established in Directive 2011/85/EU

Chapter VI of Directive 2011/85/EU on Transparency of  Public Administration accounting systems and the global scope of application of the Budgetary Frameworks states in article 14.3: “Member States shall publish, with regards to all subsectors of public administrations, all pertinent information on contingent liabilities that may significantly affect public budgets, especially public guarantees, non-performing loans and liabilities resulting from the activity of public corporations, and state their scale. Member states shall also publish information on the participation by public administrations in the capital of private and public companies when this involves significant economic amounts”.