Openbravo Issue Tracking System - Localization Pack: Spain
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IDProjectCategoryView StatusDate SubmittedLast Update
0006652Localization Pack: SpainFinancial Reportingpublic2008-12-18 16:122011-07-20 18:18
Reporterjaime_chamorro 
Assigned Tojonalegriaesarte 
PrioritynormalSeveritymajorReproducibilityalways
StatusscheduledResolutionopen 
PlatformOS5OS Version
Product Version 
Target VersionFixed in Version 
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OBNetwork customer
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Summary0006652: New Spanish General Accounting Plan 2007: requirements covered by Openbravo
DescriptionThe New Spanish General Accounting Plan 2007 (NSGAP’07) is mandatory for all companies in Spain from 2008 (please see attached the official Gazzete; BOE for Spain). The deadline for this requirements is the end of year 2008.
After consulting the Openbravo wiki (http://wiki.openbravo.com/wiki/Localization_Projects/Spain#Nuevo_Plan_General_Contable [^])
It’s clear that the new chart of account it’s finally available in Openbravo. However, the NSGAP’07 has others requirements they are really important too and Openbravo must cover in its financial functionality in order to comply properly with the NSGAP’07. These are the new mandatory financial reports that any company in Spain has to present for closing the financial year 2008:
1. “Modelos Normales de Cuentas Anuales” (these are the current reports but with the NSGAP’07):
1.1. Balance Sheet: see the new format in the document attached; pag. 49 to 51.
1.2. Profit and Loss: see the new format in the document attached; pag. 52 to 53.
2. “Estado de Cambios en el Patrimonio Neto” (these are really new report; see the new format in the document attached; pag. 53 to 54.):
2.1. A) Estado de Ingresos y Gastos Reconocidos.
2.2. B) Estado Total de Cambios en el Patrimonio Neto
2.3. Informe de Estado de Flujos de Efectivo. (see the new format in the document attached; pag. 55).
Also these report (1.1. and 1.2.) can be presented to the auditors and the Administration (Spanish Treasury Department) in an abridged format way, for those companies they fulfill some specific requirements (SME generally). Openbravo must let this option also.
Finally, take into account that these reports are official; so, Openbravo has to fit to the official format showed in the document attached.
Steps To Reproduce
Proposed Solution
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TagsLocalization
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Issue History
Date ModifiedUsernameFieldChange
2008-12-18 16:12jaime_chamorroNew Issue
2008-12-18 16:29rmorleyTag Attached: Localization
2008-12-18 16:32rmorleyNote Added: 0011529
2008-12-18 20:32galderromoIssue Monitored: galderromo
2008-12-18 20:40jaime_chamorroNote Added: 0011569
2008-12-18 23:23jaimetorreFile Added: test_attachment.txt
2008-12-19 10:42jimmyFile Added: test_attachment2.txt
2008-12-19 11:15jimmyFile Added: PGC_2007_nuevo.pdf
2008-12-19 11:17adminFile Deleted: PGC_2007_nuevo.pdf
2008-12-19 11:17adminFile Deleted: test_attachment2.txt
2008-12-19 11:17adminFile Deleted: test_attachment.txt
2008-12-19 11:28jaime_chamorroNote Added: 0011580
2009-03-20 10:51dalsasuaAssigned To => dalsasua
2009-03-20 10:52dalsasuaStatusnew => closed
2009-03-20 10:52dalsasuaNote Added: 0014808
2009-03-20 10:52dalsasuaResolutionopen => fixed
2009-03-20 10:53dalsasuaRelationship addedhas duplicate 0006645
2009-03-20 10:53dalsasuaRelationship addedhas duplicate 0006650
2009-03-20 10:53dalsasuaRelationship addedhas duplicate 0006647
2009-03-20 10:54dalsasuaRelationship addedhas duplicate 0006646
2009-03-20 11:59dalsasuaStatusclosed => new
2009-03-20 11:59dalsasuaResolutionfixed => open
2009-03-20 11:59dalsasuaNote Added: 0014812
2009-03-20 12:01dalsasuaCategory => Financial Reporting
2009-09-09 15:58dalsasuaStatusnew => acknowledged
2009-09-09 15:59dalsasuaSeveritycritical => major
2009-09-09 15:59dalsasuaStatusacknowledged => scheduled
2009-11-27 17:59dalsasuaNote Added: 0022240
2011-07-20 18:18dalsasuaAssigned Todalsasua => jonalegriaesarte

Notes
(0011529)
rmorley   
2008-12-18 16:32   
In the short term both new reports for Spain (ECPN and Cash Flow) can be generated
through the Accounting Reports utility of the application.
Development is not needed in order to create these reports.
(0011569)
jaime_chamorro   
2008-12-18 20:40   
Does it mean that these reports are going to be generated with Jasper Report and not with the official format according to the BOE?

Regarding ECPN has to report: what about the second report (2.2.)? Is Openbravo going to support this?
(0011580)
jaime_chamorro   
2008-12-19 11:28   
Here you have available the links where you can download the files for the the official Gazzete; BOE for Spain.

PGC_2007_nuevo.pdf:
http://www.boe.es/boe/dias/2007/11/20/pdfs/SUP07_278C.pdf [^]

PGC_2007_nuevo_correcciones.pdf:
http://www.boe.es/boe/dias/2007/12/29/pdfs/A53719-53725.pdf [^]
(0014808)
dalsasua   
2009-03-20 10:52   
This reports have been already released. More information: http://sourceforge.net/forum/message.php?msg_id=6192252 [^]
(0014812)
dalsasua   
2009-03-20 11:59   
As a feature request, remains open for official reports to be developed.
(0022240)
dalsasua   
2009-11-27 17:59   
In my opinion, it's not worth to develop the abridged format of the balance sheet, profit and lose and ECPN.

About the format, I think that the current one fits the needs set by Agencia Tributaria of P&L, Balance Sheet and "Estado de Ingresos y Gastos Reconocidos". If not, can you please provide the specifications of this format?

To concrete this feature request a bit, let's relate the two requested reports:

1- "Estado de Flujos de Efectivo (EFE)"
2- "Estado Total de Cambios en el Patrimonio Neto"