State Act

Code of Comunidades of 1961

Art. 494 – The amounts which should have been credited are:– 1. The amount established in the statement of income and expenditure referred to in the last part of article 477; 2. The sum of the expenses of the same statement; 3. The amount set aside for the extraordinary works; 4. The remain which is indivisible reserved for the following year; 5. The amount relating to charges; 6. The amount paid by the interested parties or servants in the safe until the closure of current accounts, in relation to the management of the last year; 7. Any amounts which may have been added to current accounts from overdue credits or advance payments from the previous year. Sole § The sum of these amounts, is the first entry in the balance sheet.