State Act

Code of Comunidades of 1961

Art. 498 – The amounts which should have been debited are:– 1. The total income of the comunidade as recorded in the income statement, less the balance and other amounts received on account of previous years’ credit; 2. The amounts relating to charges; 3. The amount withdrawn from the safe by last year’s management committee, until the closure of accounts; 4. Any amounts belonging to advances in arrears that were included in current accounts. § 1.The sum of the second column of the right page of the current accounts; § 2.The sum of the definitive list; § 3.The amounts withdrawn from the safe by the treasurer, whose payment to the parties concerned has not been effected and is not, therefore, included in the current accounts.