REPORT ON THE 2010-2013 ECONOMIC-FINANCIAL PLAN OF THE CITY OF BARCELONA 
Preface 
In accordance with Article 22.1 of Royal Legislative Decree 2/2007 of 28 December, which 
approves the revised text of the General Budget Stability Law (TRLGEP), and given that the 
Initial Budget bill of the City of Barcelona for the 2010 financial year does not meet the 
objective of budget stability that the Central Government has established for local entities 
(maximum deficit of 0.4% of the GDP, which is estimated to be equivalent to 6.41% of non-
financial revenue, lacking a decision from the National Commission of Local Administration of 
the Ministry of Economy and Public Finance), the City of Barcelona is bound to present an 
Economic-Financial Re-balancing Plan (Multiannual Budget Scenario) to the Plenary Session of 
the Municipal Council. 
Content of the Economic-Financial Plan / Multiannual Budget Scenario 
Article 20 of Royal Decree 1463/2007 of 2 November, which approves the implementing 
Regulations of the General Budget Stability Law (RLGEP-EL), as it applies to local entities, 
establishes the minimum information that the Economic-Financial Plan must contain, which is 
the following: 
1. A list of dependent entities. 
2. An evaluation report issued by the General Internal Auditor’s Office on the failure to 
meet the budget stability objective. 
3. Information on the revenue and expenses of the budget that is unbalanced and on the 
budget projections of subsequent financial years until a balanced budget is reached. 
4. Individual explanations of the adjustments made to the budget forecasts for revenue 
and expenses to adapt them to the criteria established in the European System of 
National and Regional Accounts (ESA 95). 
5. An explanatory report of the inter-annual variations in the revenue and expense 
forecasts, thereby indicating the corrective activities and measures to be adopted in 
each financial year and the economic effects of the same in the financial year and in 
successive financial years until the end of the plan. 
 
1. A list of dependent entities. 
Article 20.a) of the RLGEP-EL envisages that the Economic-Financial Plan should contain a list 
of dependent entities, thereby expressly indicating the legal form of the same, the total or 
partial shareholding (direct or indirect) and the sector delimitation of each one according to 
the ESA 95. 
The dependent entities of the City of Barcelona, in accordance with Article 2 of the RLGEP-EL, 
are the following: 
 
Page 1 of 55 
 
Name Interest held Sector delimitation 
 % Type according to ESA 
95(1) 
Local autonomous bodies    
MA Disabled People 100.00 Direct S.13 GG 
MA Urban Landscape and Quality of 
Life 100.00 Direct S.13 GG 
MA Education  100.00 Direct S.13 GG 
MA IT Services  100.00 Direct S.13 GG 
MA Town Planning 100.00 Direct S.13 GG 
MA Finances  100.00 Direct S.13 GG 
MA Markets  100.00 Direct S.13 GG 
MA Barcelona Sports (a) 100.00 Direct S.13 GG 
MA Social Services (b) 100.00 Direct S.13 GG 
Public business entities    
MA Culture 100.00 Direct S.13 GG 
MA Parks and Gardens 100.00 Direct S.13 GG 
MA Mies van der Rohe Foundation (c)   100.00 Direct S.13 GG 
MA Housing  100.00 Direct S.11 NFC 
Municipal firms    
Barcelona d’Infraestructures 
Municipals, S.A. 100.00 Direct S.13 GG 
Pro Nou Barris, S.A. 100.00 Indirect S.13 GG 
22 Arroba Bcn, S.A. 100.00 Indirect S.13 GG 
Agència de Promoció del Carmel i 
Entorns, S.A. 100.00 Indirect S.13 GG 
ProEixample, S.A. 62.12 Indirect S.13 GG 
Foment de Ciutat Vella, S.A. 51.00 Indirect S.13 GG 
Informació i Comunicació de 
Barcelona, S.A. 100.00 Direct S.13 GG 
Barcelona Activa, S.A., S.P.M. 100.00 Direct S.13 GG 
S.M. Barcelona Gestió Urbanística, 
S.A. 100.00 Direct S.13 GG 
Barcelona de Serveis Municipals, S.A. 100.00 Direct S.11 NFC 
Parc d’Atraccions Tibidabo, S.A. 100.00 Indirect S.11 NFC 
Tractament i Selecció de Residus, 
S.A. 58.64 Indirect S.11 NFC 
Selectives Metropolitanes, S.A. 58.64 Indirect S.11 NFC 
Solucions Integrals per als Residus, 
S.A. 58.64 Indirect S.11 NFC 
Cementiris de Barcelona, S.A. 51.00 Indirect S.11 NFC 
Serveis Funeraris de Barcelona, S.A. 51.00 Indirect S.11 NFC 
Mercados de Abastecimientos de 
Barcelona, S.A. 50.69 Indirect S.11 NFC 
 
 
 
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Name Interest held Sector delimitation 
 % Type according to ESA 
95(1) 
Consortiums (2)    
Infància i Món Urbà Institute 33.33 Direct S.13 GG 
Campus Interuniversitari Diagonal – 
Besòs Consortium 25.00 Direct S.13 GG 
Barcelona Urban Ecology Agency  33.33 Direct S.13 GG 
Barcelona Energy Local Agency  50.00 Direct S.13 GG 
Besòs Consortium 50.00 Direct S.13 GG 
Barcelona Public Libraries 
Consortium  50.00 Direct S.13 GG 
Mercat de les Flors / Centre de les 
Arts de Moviment Consortium 50.00 Direct S.13 GG 
El Far, Centre de Treballs del Mar 
Consortium (d) 36.36 Direct S.13 GG 
Foundations and other entities     
Navegación Oceánica Barcelona 
Foundation (d) Note (3) Direct S.13 GG 
Barcelona Cultura Foundation (d) Note (3) Direct S.13 GG 
Red Internacional de Ciudades 
Educadoras Association (d) Note (3) Direct S.13 GG 
(1) S.13 GG: it includes all non-market, public institutions, meaning all institutions whose non-market 
revenue is greater than 50% of the production costs. 
S.11 NFC (non-financial corporation): it includes, among others, market public institutions, meaning 
all institutions whose market revenue is greater than 50% of the production costs. 
(2) Shareholding according to the number of members of the City of Barcelona or of its dependent 
entities who are on the governing bodies. 
 
(3) They consolidate with the City of Barcelona by the composition of their governing bodies and/or 
their financing sources. 
 
(a) In 2008, their legal personality was a public business entity. 
(b) Entry into operation in 2010. 
(c) In 2008 and in 2009, their legal personality was a local autonomous body. 
(d) They were not included as dependent entities in the initial 2009 budget. Nevertheless, they were 
included in the 2008 budget settlement because it was drafted afterwards. 
 
 
Article 4.1 of the RLGEP-EL establishes that local entities, the autonomous bodies thereof and 
dependent public entities that provide services or produce goods not mainly financed by 
commercial revenue (entities that correspond to sector delimitation S.13 GG) will approve, 
execute and settle their consolidated budgets by adapting to the principle of budget stability, 
which is understood as a situation of balance or surplus, calculated throughout the economic 
cycle in terms of financing capacity according to the definition contained in the ESA 95. All 
other dependent entities will approve, execute and settle their respective budgets or will 
approve their respective profit and loss accounts in a situation of financial balance, in 
accordance with the criteria of the accounting plan that is applicable to them.  
Page 3 of 55 
 
Therefore, the consolidation perimeter of the Economic-Financial Plan is the one formed by 
the entities that correspond to the S.13 GG delimitation of the ESA 95. 
 
2. An evaluation report issued by the General Internal Auditor’s Office on the failure to 
meet the budget stability objective. 
Article 20.b) of the RLGEP-EL envisages that the Economic-Financial Plan must contain an 
evaluation report issued by the General Internal Auditor’s Office on the failure to comply with 
the budget stability objective, which is included in this file. 
 
3. Information on the revenue and expenses of the budget that is unbalanced and on the 
budget projections of subsequent financial years until a balanced budget is reached. 
Article 20.c) of the RLGEP-EL establishes that the Economic-Financial Plan must contain the 
revenue and expense information of the budget (chapter detail) and the budgetary projections 
of revenue and expenses of the financial year or subsequent financial years until a balanced 
budget is reached, with a maximum of three years. 
The budgetary projections have to include the investment forecasts and the proposal for the 
financing thereof. 
This information has to be consolidated and has to contain an individual breakdown that 
allows verifying the incorporation of the various, integrated dependent entities and the 
corresponding consolidation adjustments.  
Following these provisions, the 2010-2013 Economic-Financial Plan is shown below in 
consolidated terms:  
 
 
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2010-2013 CONSOLIDATED ECONOMIC-FINANCIAL PLAN 
 
REVENUE  Settled 2008 Definitive 2009 Initial 2010 2011 2012 2013 
Budget Budget on Budget Projection  Projection  Projection  
30/Sept./2009 
1. Direct taxes 760,403,587 756,850,510 780,018,110 791,548,946 833,752,681 879,508,679 
2. Indirect taxes 75,784,172 67,113,350 53,087,480 43,818,785 44,669,802 45,664,329 
3. Fees and other revenue, including: 428,379,497 368,476,425 363,036,756 372,555,692 387,987,324 406,021,259 
special contributions and urban 
development fees 20,496,209 16,185,894 12,529,000 12,882,067 13,428,331 14,066,714 
4. Current transfers 1,105,652,287 1,136,214,452 953,950,785 871,263,517 907,571,250 950,001,709 
5. Capital gains 61,590,021 68,281,394 49,720,831 51,103,784 53,243,160 55,746,107 
Total current operations 2,431,809,564 2,396,936,131 2,199,813,962 2,130,290,724 2,227,224,217 2,336,942,083 
6. Disposal of real property 17,268,725 29,377,320 15,000,000 15,150,000 15,528,750 15,994,613 
7. Capital transfers 40,603,646 345,832,439 80,513,678 81,318,815 82,538,597 84,189,369 
Total capital operations 57,872,371 375,209,759 95,513,678 96,468,815 98,067,347 100,183,982 
8. Financial assets 79,900 120,948,677 3,743,270 3,780,703 3,837,414 3,914,162 
9. Financial liabilities 2,483,739 110,819,577 312,069,740 401,232,200 201,250,683 1,275,697 
Total financial operations 2,563,639 231,768,254 315,813,010 405,012,903 205,088,097 5,189,859 
TOTAL REVENUE 2,492,245,574 3,003,914,144 2,611,140,650 2,631,772,442 2,530,379,661 2,442,315,924 
 
 
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EXPENSES  Settled 2008 Definitive 2009 Initial 2010 2011 2012 2013 
Budget Budget on Budget Projection  Projection  Projection  
30/Sept./2009 
1. Personnel expenses 554,435,910 552,749,261 560,669,740 566,276,437 574,770,583 586,265,994 
2. Expenses on current goods and 
services 654,221,676 718,728,100 759,439,440 764,761,955 770,497,669 785,907,622 
3. Financial expenses 29,335,534 41,868,689 41,674,076 44,408,624 55,029,017 54,818,221 
4.  Current transfers 459,425,114 536,848,127 498,442,905 497,279,122 504,809,797 520,518,090 
Total current operations 1,697,418,234 1,850,194,177 1,860,226,161 1,872,726,138 1,905,107,066 1,947,509,927 
6. Investment 515,413,015 897,745,187 615,906,217 626,112,286 502,250,767 456,124,174 
7. Capital transfers 105,515,677 131,663,312 15,553,348 15,631,114 15,865,581 16,182,893 
Total capital operations 620,928,692 1,029,408,499 631,459,565 641,743,400 518,116,348 472,307,067 
8. Financial assets 9,998,823 13,010,661 15,583,661 15,621,580 15,855,904 16,173,022 
9. Financial liabilities 159,048,033 111,300,807 103,871,263 101,681,324 91,300,343 6,325,908 
Total financial operations 169,046,856 124,311,468 119,454,924 117,302,904 107,156,247 22,498,930 
TOTAL EXPENSES 2,487,393,782 3,003,914,144 2,611,140,650 2,631,772,442 2,530,379,661 2,442,315,924 
 
 
 
 
 
 
 
 
 
 
 
 
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INDICATORS  2008 2009 2010 2011 2012 2013 
Gross savings (without special contributions 
and urban development fees) 713,895,121 530.556,065 327,058,801 244,682,519 308,688,820 375,365,442 
Gross savings as a % of current revenue 29.4 22.3 15.0 11.6 13.9 16.2 
Non-financial revenue (1 to 7) 2,489,681,935 2,772,145,890 2,295,327,640 2,226,759,539 2,325,291,564 2,437,126,065 
Non-financial expenses (1 to 7) 2,318,346,926 2,879,602,676 2,491,685,726 2,514,469,538 2,423,223,414 2,419,816,994 
Financing capacity 171,335,009 -107,456,786 -196,358,086 -287,709,999 -97,931,850 17,309,071 
Financing capacity (need) as a % of non-
financial revenue 6.9 -3.9 -8.6 -12.9 -4.2 0.7 
Gross savings after redemptions 556,149,686 420,556,060 224,438,801 144,264,658 218,670,423 370,322,214 
Borrowing (on 31 December) 776,851,138 777,408,599 985,650,943 1,285,233,082 1,395,214,686 1,390,195,737 
Borrowing + guaranties (on 31 December) 779,653,436 779,031,371 986,234,140 1,285,641,237 1,395,563,196 1,390,490,199 
Borrowing / current revenue (1), as a 
percentage 32.2 32.7 45.0 60.7 63.0 59.8 
Borrowing + guaranties / current revenue (1), 
as a percentage 32.3 32.7 45.0 60.7 63.0 59.9 
(1) Current revenue, excluding special contributions and urban development fees. 
Page 7 of 55 
 
 
Appendix 1 includes form PR-1.2, application to the Generalitat de Catalunya for approval of 
the 2010-2013 Economic-Financial Plan, in accordance with Order ECF/138/2007 of 27 April, 
on procedures regarding the financial supervision of local entities. 
The 2008 data correspond to the budget settlement of said year. The 2009 data correspond to 
the definitive budget data on 30 September, which means that they include the credit 
modifications posted up to that date. The 2010 data are those of the consolidated budget bill 
that is expected to be approved in the Plenary Session of the Municipal Council on 23 
December 2009. The data for 2011 to 2013 are projections. 
The details of the different entities that form a part of the consolidation perimeter, as well as 
the necessary adjustments and deletions for obtaining the consolidated budget data of the 
2008, 2009 and 2010 financial years, are included in appendices 2, 3 and 4. 
 
4. Individual explanations of the adjustments made to the budget forecasts for revenue 
and expenses to adapt them to the criteria established in the ESA 95. 
Article 20.d) of the RLGEP-EL sets forth that the Economic-Financial Plan has to include 
individual explanations of the adjustments made to the budget forecasts for revenue and 
expenses for each one of the years that the plan is in effect in order to adapt the budget 
information to the criteria established in the European System of National and Regional 
Accounts, when applicable. 
The City of Barcelona makes said adjustments when the budget is settled. Regarding the initial 
budget, the financing capacity/need is determined by the difference between chapters 1 to 7 
for revenue and chapters 1 to 7 for expenses. 
Regarding the 2008 budget settlement, given that the City Government’s individual budget 
represented more than 95% of the consolidated budget, only the adjustments that were made 
to the City Government’s individual budget settlement are indicated, which are included in the 
audit report dated 27 February 2009. 
The adjustments were calculated according to the “Deficit calculation manual for National 
Accounting adapted to Local Entities” of the Ministry of Economy and Public Finance. They are 
summarised below: 
Summary of adjustments Amount 
Revenue  
Chapters 1, 2 and 3 (cash basis) -76,315,827 
Concept 420, Complementary financing fund 27,867,186 
Concept 450, Transfers of the Generalitat de Catalunya -16,183,238 
Expenses  
Chapter 3 (interest accrued and not due) -2,392,793 
Chapter 8 (capital increase of Fira 2000, S.A.) -281,967 
Total Adjustments -67,306,639 
Page 8 of 55 
 
 
Revenue: 
a) Chapter 1, Direct taxes; Chapter 2, Indirect taxes; and Chapter 3, Fees and other 
revenue have to be posted according to the cash accounting basis, thereby taking into 
account both the revenue corresponding to the current financial year and the revenue 
corresponding to closed financial years.  
b) The revenue coming from the Central Government has to be posted according to the 
cash accounting basis, thereby taking into account both the revenue corresponding to 
the current financial year and the revenue corresponding to closed financial years.  
c) All other current transfers and capital transfers have to be posted according to the 
same accounting criteria that is used by the payer of the transfer.  
Expenses: 
a) Chapter 3, Financial expenses, has to be posted according to the accrual basis. 
b) Regarding the expenses of Chapter 8, Financial assets, if it concerns a capital increase 
to cover losses of the company, it will have to be treated as if it were a capital transfer.  
 
5. An explanatory report of the inter-annual variations in the revenue and expense 
forecasts, thereby indicating the corrective activities and measures to be adopted in 
each financial year and the economic effects of the same in the financial year and in 
successive financial years until the end of the plan. 
a) Initial 2010 budget. 
The 2010 data correspond to the initial 2010 consolidated budget that is expected to be 
approved in the Plenary Session of the Municipal Council on 23 December 2009, together with 
this Economic-Financial Plan.  
  
b) Macroeconomic hypotheses. 
The macroeconomic hypotheses used in the Economic-Financial Plan are the following: 
    2010 2011 2012 2013 
Real GDP -0.3% 1.8% 2.7% 2.7% 
CPI 0.0% 1.0% 1.5% 2.0% 
Nominal GDP -0.3% 2.8% 4.2% 4.8% 
3-month Euribor 2.0% 2.5% 3.0% 3.0% 
 
The hypotheses of real GDP for the 2010-2012 period correspond to those that are included in 
the report on the cyclical position of the Spanish economy presented in the Council of 
Ministers on 12 June 2009. For 2013, economic growth equal to that of 2012 is expected. With 
respect to the consumer price index (CPI), it has been considered to be 0% in 2010, the same 
Page 9 of 55 
 
as the deflator of the forecasted GDP in said report, and it has been considered that the CPI 
will gradually increase until it reaches 2% in 2013. The hypothesis on the 3-month Euribor is 
the entity’s own preparation.  
 
c) Current revenue: chapters 1 to 5. 
The following estimates have been made for the 2011-2013 period: 
 
- Direct taxes 
* It is estimated that the property tax (IBI) will grow 7.5% annually until 2011 due to 
the gradual application of the new land registry values approved in 2001 and due 
to the progressive disappearance of the current limits to growth of the fees 
starting in 2012. The tax rate that the City Government applies is 0.75% of the land 
registry value in general and 1% for 10% of non-residential properties with a 
higher land registry value. 
* The tax on economic activities (IAE) is expected to grow 2% annually throughout 
the entire period, based on the historical evolution that this tax concept has had 
over the last 3 years.  
* The tax on motor vehicles (IVTM) will remain stable based on the historical 
evolution that this tax has had. 
* The tax on the increase in the value of land (IIVT) is expected to stabilise as from 
2011 based on the forecasted levels for 2010. And in 2012 and 2013, it is expected 
to grow at the same rate as forecasted inflation. 
* Regarding the assignment of IRPF (Personal Income Tax) by the Central 
Government, the estimates are based on the same parameters as the estimate of 
the Complementary Financing Fund, which is explained in the current transfers 
section. For 2011, it is forecasted to reduced by 44.5% with respect to 2010. 
 
- Indirect taxes: 
* In 2011, the tax on constructions, installations and works (ICIO) is still expected to 
show a 5% downward correction and is expected to stabilise as from 2012. 
* Regarding the assignment of VAT and special taxes by the Central Government, the 
estimates are based on the same parameters as the estimate of the 
Complementary Financing Fund, which is explained in the current transfers 
section. For 2011, the assigned taxes are forecasted to drop by 28.5% with respect 
to 2010. 
 
- Charges and other revenue: 
* Charges and other revenue are forecasted to grow, in general, at the same rate as 
the forecasted nominal GDP, except for urban development licenses and urban 
development charges, which are forecasted to decrease by 5% in 2011, after which 
they will stabilise. 
 
 
 
 
Page 10 of 55 
 
 
- Current transfers: 
* Regarding the Complementary Financing Fund, for 2011 advanced amounts have 
been estimated based on the GDP growth forecasts, on the elasticities of tax 
collection with respect to the GDP of the 1994-2000 economic recovery period and 
on the Autonomous Community financing reform approved in 2010. Regarding the 
definitive 2009 settlement, which is expected to be negative, the hypothesis made 
is that it will start to be refunded over 4 years as from 2012, following the same 
criterion that is applied to the negative settlement of 2008. The 2009 settlement is 
based on the 2009 settlement estimate that is included in the State Budgets bill for 
2010. This hypothesis represents a 7.5% drop of the Complementary Financing 
Fund for 2011. For 2012 and 2013, it is expected that a new financing model will 
have been approved for Local Entities and that the Complementary Financing Fund 
will grow the same as the nominal GDP. 
* Other current transfers are expected, in general, to grow the same as the nominal 
GDP, mainly due to the transfers received by the Generalitat de Catalunya for 
education, primary care, child and adolescent care, the elderly, disabled persons 
and immigration. Likewise, it is expected that the transfers of 15 million euros 
coming from the Central Government and derived from the Municipal Charter will 
be maintained.  
 
- Capital gains: It is estimated that capital gains, in general, will increase at the same rate as 
the nominal GDP, except for financial income, which will grow according to the evolution 
of the 3-month Euribor. 
 
d) Current expenses: chapters 1 to 4. 
- Personnel expenses have been estimated while considering the collective bargaining 
agreement for the 2008-2011 period and the evolution of the staff. For 2011, 2012 and 
2013, personnel expenses will grow at the same pace as inflation. 
 
- Purchases of goods and services are estimated to grow in 2011 and 2012 at a rate that is 
equivalent to half of forecasted inflation. Priority will be given to the expenses related to 
social care, public space and economic promotion, and a containment plan will be applied 
to all other expenses. For 2013, it is expected that expenses will grow in general at the 
same pace as inflation. 
 
- Financial expenses are based on the amount and structure of the estimated debt and on 
the hypotheses made on the evolution of the 3-month Euribor. 
 
- In general, the same variation rates that are applied to expenses for purchases of goods 
and services are applied to current transfers. As an exceptional rule, there is the 
contribution to the Municipal Association of the Barcelona Metropolitan Area, which, in 
accordance with the resolution of the Plenary Session, corresponds to 7.6% of the share in 
Central Government revenue (shared taxes and the Complementary Financing Fund), , 
Page 11 of 55 
 
excluding the compensation for reform of the economic activities tax. Therefore, the 
evolution of this transfer is linked to the expected evolution of said concepts.  
 
e) Capital income: chapters 6 and 7. 
- Disposal of real property: its amount decreases in 2010 and thereafter is expected to grow 
moderately. 
 
- Capital transfers: The capital transfers received by the City of Barcelona come from other 
public administrations to finance certain investments. These transfers are expected to 
grow, on average, the same as forecasted inflation. 
 
f) Capital expenses (chapters 6 and 7).  
- In general, capital expenses will continue a downward trend to be able to reach budget 
balance in 2013 and to ensure that the level of gross savings is always above 10% so that 
the City Government’s financial solvency does not deteriorated.  
 
g) Capital increases and others (chapter 8). 
- The capital increases include the annual capital increase of 8 million euros in Fira de 
Barcelona until 2011. As from 2012, growth is estimated to be equivalent to forecasted 
inflation. 
 
- The remainder of the chapter includes the variations in the accounting statements that are 
not budgetary in nature and that correspond to the translation of the revenue and 
expense forecast statements and the statements of the sources and uses of funds of public 
business entities, municipal firms and foundations to budget accounting in order to 
present the consolidated budget. 
 
h) Borrowing. 
- The revenue forecasts of Chapter 9 include the new, necessary borrowing to finance the 
expected capital expenses as a whole. 
 
- The expense forecasts of Chapter 9 include the contractual redemptions of current 
financing operations. 
 
The breakdown of the evolution of borrowing by entities is the following: 
 
 
 
 
 
 
 
 
Page 12 of 55 
 
 
 
City of Barcelona 2010 2011 2012 2013 
Initial outstanding balance 770,101,210 980,101,210 1,280,101,210 1,390,101,210 
New long-term debt 310,000,000 400,000,000 200,000,000 0 
Long-term redemption  100,000,000 100,000,000 90,000,000 5,000,000 
Short-term debt variation 0 0 0 0 
Final outstanding balance 980,101,210 1,280,101,210 1,390,101,210 1,385,101,210 
Short-term debt 0 0 0 0 
Long-term debt 980,101,210 1,280,101,210 1,390,101,210 1,385,101,210 
 
 
Other entities 2010 2011 2012 2013 
Initial outstanding balance 7,307,389 5,549,733 5,131,872 5,113,475 
New long-term debt (1)
 849,733 0 0 0 
Long-term redemption (1)
 2,620,000 417,861 18,397 18,948 
Short-term debt variation (2)
 12,611 0 0 0 
Final outstanding balance 5,549,733 5,131,872 5,113,475 5,094,977 
Short-term debt 4,300,000 4,300,000 4,300,000 4,300,000 
Long-term debt 1,249,733 831,872 813,475 794,527 
 
(1) It corresponds to the forecasted variation of long-term borrowing of the Navegación de Barcelona 
Foundation. 
(2) The entities that currently have short-term credit policies are Municipal Agency for Education, 
Barcelona Activa, S.A., Informació i Comunicació de Barcelona, S.A., the El Far Consortium and the 
Navegación Oceánica de Barcelona Foundation. It is estimated that, overall, the drawn-down 
balance of the policies at the end of the year will not exceed 4.3 million euros. 
 
 
Page 13 of 55 
 
 
Appendix 1: Form PR-1.2, application to the Generalitat de Catalunya for approval of the 
2010-2013 Economic-Financial Plan, in accordance with Order ECF/138/2007 of 27 April, on 
procedures regarding the financial supervision of local entities. 
Page 14 of 55 
 
Incomplet Incomplet
Form PR-1.2 Revenue and expense projections Notes (1) (2)
Date of approval Body
Settled Definitive 
Budget Budget Initial Budget Projection Projection Projection
Year Year Year Year Year Year
Status of Revenue Account Budget 2008 2009 2010 2011 2012 2013
1  Chapter 1 760,403,587 756,850,510 780,018,110 791,548,946 833,752,681 879,508,679
2  Chapter 2 75,784,172 67,113,350 53,087,480 43,818,785 44,669,802 45,664,329
3  Chapter 3 428,379,497 368,476,425 363,036,756 372,555,692 387,987,324 406,021,259
4  Chapter 3 detail: special contributions and urban development fees 20,496,209 16,185,894 12,529,000 12,882,067 13,428,331 14,066,714
5  Chapter 4 1,105,652,287 1,136,214,452 953,950,785 871,263,517 907,571,250 950,001,709
6  Chapter 5 61,590,021 68,281,394 49,720,831 51,103,784 53,243,160 55,746,107
7 Current revenue (1 + 2 + 3 + 5 + 6) 2,431,809,564 2,396,936,131 2,199,813,962 2,130,290,724 2,227,224,217 2,336,942,083
8  Chapter 6 17,268,725 29,377,320 15,000,000 15,150,000 15,528,750 15,994,613
9  Chapter 7 40,603,646 345,832,439 80,513,678 81,318,815 82,538,597 84,189,369
10  Chapter 8 79,900 120,948,677 3,743,270 3,780,703 3,837,414 3,914,162
11  Chapter 9 2,483,739 110,819,577 312,069,740 401,232,200 201,250,683 1,275,697
Status of Expense Account Budget
12  Chapter 1 554,435,910 552,749,261 560,669,740 566,276,437 574,770,583 586,265,994
13  Chapter 2 654,221,676 718,728,100 759,439,440 764,761,955 770,497,669 785,907,622
14  Chapter 3 29,335,534 41,868,689 41,674,076 44,408,624 55,029,017 54,818,221
15  Chapter 4 459,425,114 536,848,127 498,442,905 497,279,122 504,809,797 520,518,090
16  Current expense (12 + 13 + 14 + 15) 1,697,418,234 1,850,194,177 1,860,226,161 1,872,726,138 1,905,107,066 1,947,509,927
17  Chapter 6 515,413,015 897,745,187 615,906,217 626,112,286 502,250,767 456,124,174
18  Chapter 7 105,515,677 131,663,312 15,553,348 15,631,114 15,865,581 16,182,893
19  Chapter 8 9,998,823 13,010,661 15,583,661 15,621,580 15,855,904 16,173,022
20  Chapter 9 159,048,033 111,300,807 103,871,263 101,681,324 91,300,343 6,325,908
0.00 0.00 0 0 0
Non-financial Surplus / Deficit 
21 Non-financial Surplus (+) / deficit (-) (7 + 8 + 9 – 16 – 17 – 18) 171,335,009 -107,456,786 -196,358,086 -287,709,999 -97,931,850 17,309,071
Status of Budget Reserves
22  Budget reserves for general expense 166,513,947 - - - - -
Outstanding debt
23  Outstanding long-term debt 770,681,797 773,121,210 981,350,943 1,280,933,082 1,390,914,686 1,385,895,737
24  Outstanding short-term debt 6,169,341 4,287,389 4,300,000 4,300,000 4,300,000 4,300,000
25  Guaranteed long-term debt 2,802,298 1,622,772 583,197 408,154 348,511 294,462
26  Guaranteed short-term debt 0 0 0 0 0 0
Financing capacity / need (Note 3)
27 Net acquisition of financial assets 9,918,923 -107,938,016 11,840,391 11,840,877 12,018,490 12,258,860
28 Net liabilities contracted -89,257,654 -481,230 208,198,477 299,550,876 109,950,340 -5,050,211
29 Financing capacity (+) / need (-) (27 - 28) 99,176,577 -107,456,786 -196,358,086 -287,709,999 -97,931,850 17,309,071
Current saving and budget results (Note 4)
30 Current saving (7 – 4 – 16) 713,895,121 530,556,060 327,058,801 244,682,519 308,688,820 375,365,442
31 Long-term debt redemption (20) 157,745,435 110,000,000 102,620,000 100,417,861 90,018,397 5,018,948
32 Current saving after redemptions (30 – 31) 556,149,686 420,556,060 224,438,801 144,264,658 218,670,423 370,346,494
33 Other non-recurrent expense and revenue (17+18+19 –4 –8 –9 –10 –11) 551,297,893 420,556,060 224,438,801 144,264,658 218,670,423 370,346,494
34 Budget results (32 – 33) 4,851,792 0 0 0 0 0
35 Expenses funded with budget reserves for general expense (current operations) 12,533,274
36 Expenses funded with budget reserves for general expense (capital operations) 24,268,027
37 Negative deviation of funding of the year (current operations) 161,672
38 Negative deviation of funding of the year (capital operations) 22,457,224
39 Positive deviation of funding of the year (current operations) 16,726,915
40 Positive deviation of funding of the year (capital operations) 7,794,459
41 Adjusted Budget results (34 + 35 + 36 + 37 + 38 - 39 - 40) 39,750,615 0 0 0 0 0
Financial ratios 
42 Return capacity. Annual redemption [(32 + 35 + 37 - 39/ (7 - 4 - 39)] (%) 23.06% 17.66% 10.26% 6.81% 9.88% 15.94%
43 Return capacity. Long-term debt  [(30 + 35 + 37 - 39) / 23] (%) 92.11% 68.63% 33.33% 19.10% 22.19% 27.08%
44 Return capacity. Long-term debt and guarantees [(30+35+37-39) / (23+25)] (%) 91.77% 68.48% 33.31% 19.10% 22.19% 27.08%
45 Budget reserves [22 / (7 – 4 – 39)] (%) 6.95%
46 Debt over current revenue ([23 + 24 + 25 + 26] / 7) (%) 32.06% 32.50% 44.83% 60.35% 62.66% 59.50%
 
Measures to absorb the negative budget reserves for general expenses
Article 193.1 TRLRHL not applicable
Article 193.2 TRLRHL not applicable
Article 193.3 TRLRHL not applicable
Notes
(1) Boxes 22 and 35 to 40 correspond to individual data of the City of Barcelona. It is considered that the effect of the 
consolidation with the rest of entities is irrelevant.
(2) Data of 2009 budget correspond to definitive budget as of September 30, 2009. 
(3) In box 28, the result of adjustments in terms of ESA-95 has been considered, as is stated in the General Internal 
Auditor's Report on 2008 Settled Budget amounting to -67.306.639€.
(4) Box 31 includes the amount of box 20 (Chapter 9) less the return of long-term guarantee deposits, in order to show the 
financial redemption of the year.
Appendix 2: Data corresponding to the consolidated, settled budget for the 2008 financial 
year. 
Page 17 of 55 
 
STATUS OF CONSOLIDATED REVENUE: SETTLED 2008 BUDGET
Special 
contributions 
Fees and Disposal of and urban 
Indirect other Current real Capital Financial Financial development 
Settled 2008 Budget: Net receivables Total Direct taxes taxes revenue transfers Capital gains property transfers assets liabilities fees
City of Barcelona 2,379,367,107 760,403,587 75,784,172 359,259,904 1,084,353,923 55,081,753 16,982,733 24,937,395 79,900 2,483,739 20,496,209
Total Local autonomous bodies 282,176,334 0 0 15,088,647 204,458,023 652,413 0 61,977,252 0 0 0
Total Public business entities 220,371,557 0 0 16,788,453 166,709,012 3,669,232 0 33,204,859 0 0 0
Total Municipal firms 335,516,233 0 0 16,557,559 54,964,488 2,037,856 3,121,663 258,834,666 0 0 0
Total Consortium, found. & other 55,777,475 0 0 24,812,949 27,184,647 557,123 8,560 3,214,196 0 0 0
Total Revenue 3,273,208,705 760,403,587 75,784,172 432,507,513 1,537,670,093 61,998,377 20,112,956 382,168,367 79,900 2,483,739 20,496,209
Adjustments and deletions
Total City of Barcelona 3,293,810 0 0 629,945 2,265,168 398,697 0 0 0 0 0
Total Local autonomous bodies 263,053,196 0 0 230,019 202,387,603 0 0 60,435,575 0 0 0
Total Public business entities 200,239,377 0 0 1,919,063 165,120,490 3,093 0 33,196,731 0 0 0
Total Municipal firms 296,479,368 0 0 807,034 46,367,247 6,567 2,844,231 246,454,289 0 0 0
Total Consortium, found. & other 17,897,380 0 0 541,956 15,877,297 0 0 1,478,127 0 0 0
Total Adjustments and deletions 780,963,131 0 0 4,128,017 432,017,805 408,357 2,844,231 341,564,721 0 0 0
Consolidated budget 2,492,245,574 760,403,587 75,784,172 428,379,497 1,105,652,287 61,590,021 17,268,725 40,603,646 79,900 2,483,739 20,496,209
STATUS OF CONSOLIDATED REVENUE: SETTLED 2008 BUDGET
City of Barcelona
Special 
contributions 
Fees and Disposal of and urban 
Indirect other Current real Capital Financial Financial development 
Settled 2008 Budget: Net receivables Total Direct taxes taxes revenue transfers Capital gains property transfers assets liabilities fees
City of Barcelona 2,379,367,107 760,403,587 75,784,172 359,259,904 1,084,353,923 55,081,753 16,982,733 24,937,395 79,900 2,483,739 20,496,209
Total City of Barcelona 2,379,367,107 760,403,587 75,784,172 359,259,904 1,084,353,923 55,081,753 16,982,733 24,937,395 79,900 2,483,739 20,496,209
Adjustments and deletions
IMPD 17,363 17,363
IMPUQV 496,422 7,522 90,203 398,697
IMEB 64,501 18,962 45,539
IMI 93,260 8,953 84,307
IMU 1,868,570 12,912 1,855,659
IMH 117,592 10,705 106,887
IMMB 16,913 16,913
IMFMVDR 4,964 4,964
ICUB 36,393 36,393
IMPJ 39,304 17,959 21,345
IBE 83,588 83,588
BIMSA 28,245 28,245
PNB 12,262 12,262
22@ 11,979 11,979
APC 9,265 9,265
PE 37,528 37,528
FCV 13,270 13,270
ICB 9,265 9,265
BA 18,537 18,537
BAGUR 27,416 27,416
CIIMU 0
CCIDB 0
AEUB 0
ALEB 0
CB 225,946 225,946
CBB 61,228 61,228
CMF 0
FAR 0
PE 0
FPNOB 0
AICE 0
Total City of Barcelona 3,293,810 0 0 629,945 2,265,168 398,697 0 0 0 0 0
STATUS OF CONSOLIDATED REVENUE: SETTLED 2008 BUDGET
Local autonomous bodies
Special 
contributions 
Fees and Disposal of and urban 
Indirect other Current real Capital Financial Financial development 
Settled 2008 Budget: Net receivables Total Direct taxes taxes revenue transfers Capital gains property transfers assets liabilities fees
IMPD 6,439,620 0 0 78,064 6,349,780 11,776 0 0 0 0
IMPUQV 16,513,111 0 0 524,073 10,739,485 249,554 0 5,000,000 0 0
IMEB 142,650,995 0 0 9,842,454 125,007,316 109,666 0 7,691,559 0 0
IMI 44,097,313 0 0 214,328 27,188,864 31,583 0 16,662,539 0 0
IMU 21,089,658 0 0 81,545 1,447,029 76,069 0 19,485,015 0 0
IMH 25,279,779 0 0 121,708 24,959,636 22,451 0 175,984 0 0
IMMB 24,333,568 0 0 3,634,546 7,683,968 52,900 0 12,962,154 0 0
IMFMVDR 1,772,288 0 0 591,929 1,081,945 98,414 0 0 0 0
Total Local autonomous bodies 282,176,334 0 0 15,088,647 204,458,023 652,413 0 61,977,252 0 0 0
Adjustments and deletions
IMPD 5,326,985 5,326,985
IMPUQV 15,740,060 575 10,739,485 5000000.00
IMEB 132,535,007 124,843,447 7,691,559
IMI 43,832,707 122,380 27,047,788 16,662,539
IMU 20,932,044 1,447,029 19485015.13
IMH 25,242,684 107,064 24,959,636 175,984
IMMB 19,090,889 7,670,412 11,420,477
IMFMVDR 352,820 352,820
Total Local autonomous bodies 263,053,196 0 0 230,019 202,387,603 0 0 60,435,575 0 0 0
STATUS OF CONSOLIDATED REVENUE: SETTLED 2008 BUDGET
Public business entities
Special 
contributions 
Fees and Disposal of and urban 
Indirect other Current real Capital Financial Financial development 
Settled 2008 Budget: Net receivables Total Direct taxes taxes revenue transfers Capital gains property transfers assets liabilities fees
ICUB 136,182,263 0 0 11,261,081 101,170,284 988,838 0 22,762,061 0 0
IMPJ 66,102,488 0 0 4,914,738 54,534,495 2,438,867 0 4,214,388 0 0
IBE 18,086,805 0 0 612,635 11,004,233 241,528 0 6,228,410 0 0
Total Public business entities 220,371,557 0 0 16,788,453 166,709,012 3,669,232 0 33,204,859 0 0 0
Adjustments and deletions
ICUB 124,470,552 1,560,891 100,152,635 3,093 22,753,933
IMPJ 59,087,055 338,172 54,534,495 4,214,388
IBE 16,681,770 20,000 10,433,360 6,228,410
Total Public business entities 200,239,377 0 0 1,919,063 165,120,490 3,093 0 33,196,731 0 0 0
STATUS OF CONSOLIDATED REVENUE: SETTLED 2008 BUDGET
Municipal firms
Special 
contributions 
Fees and Disposal of and urban 
Indirect other Current real Capital Financial Financial development 
Settled 2008 Budget: Net receivables Total Direct taxes taxes revenue transfers Capital gains property transfers assets liabilities fees
BIMSA 76,963,779 0 0 2,761,362 1,677,470 159,988 0 72,364,959 0 0 0
PNB 22,012,303 0 0 200,400 1,161,000 68,829 0 20,582,073 0 0 0
22@ 23,102,774 0 0 867,578 5,415,985 409,934 0 16,409,278 0 0 0
APC 15,871,766 0 0 126,134 1,759,626 30,861 0 13,955,145 0 0 0
PE 16,557,443 0 0 492,957 1,708,824 105,796 2,844,231 11,405,635 0 0 0
FCV 41,578,797 0 0 563,941 2,851,238 626,162 277,432 37,260,025 0 0 0
ICB 24,058,966 0 0 6,495,428 16,157,738 126,422 0 1,279,379 0 0 0
BA 28,747,972 0 0 2,788,932 20,130,190 2,695 0 5,826,155 0 0 0
BAGUR 86,622,433 0 0 2,260,828 4,102,418 507,169 0 79,752,018 0 0 0
Total municipal firms 335,516,233 0 0 16,557,559 54,964,488 2,037,856 3,121,663 258,834,666 0 0 0
Adjustments and deletions
BIMSA 74,083,519 41,091 1,677,470 72,364,959
PNB 21,743,073 1,161,000 20,582,073
22@ 16,426,955 4,848,054 11,578,901
APC 8,140,145 1,735,000 6,405,145
PE 15,943,789 1,687,357 6,567 2,844,231 11,405,635
FCV 40,065,441 2,805,417 37,260,025
ICB 17,639,998 208,882 16,151,738 1,279,379
BA 18,724,621 33,494 12,864,972 5,826,155
BAGUR 83,711,825 523,568 3,436,240 79,752,018
Total municipal firms 296,479,368 0 0 807,034 46,367,247 6,567 2,844,231 246,454,289 0 0 0
STATUS OF CONSOLIDATED REVENUE: SETTLED 2008 BUDGET
Consortiums, foundations and other
Special 
contributions 
Fees and Disposal of and urban 
Indirect other Current real Capital Financial Financial development 
Settled 2008 Budget: Net receivables Total Direct taxes taxes revenue transfers Capital gains property transfers assets liabilities fees
CIIMU 661,568 0 0 185,403 472,990 3,175 0 0 0 0 0
CCIDB 538,208 0 0 2,520 334,661 35,822 8,560 156,645 0 0 0
AEUB 1,575,620 0 0 802,733 725,766 47,121 0 0 0 0 0
ALEB 1,614,753 0 0 125,233 1,061,287 2,716 0 425,517 0 0 0
CB 2,015,095 0 0 4,642 1,726,770 34,258 0 249,424 0 0 0
CBB 16,501,158 0 0 71,240 16,306,112 123,806 0 0 0 0 0
CMF 7,046,934 0 0 429,645 4,384,280 53,484 0 2,179,525 0 0 0
FAR 2,478,997 0 0 308,410 1,715,403 252,099 0 203,084 0 0 0
FPBC 2,886,593 0 0 2,831,392 55,000 202 0 0 0 0 0
FPNOB 19,946,820 0 0 19,880,811 66,000 9 0 0 0 0 0
AICE 511,729 0 0 170,921 336,377 4,431 0 0 0 0 0
Total Consortiums, Found. & other 55,777,475 0 0 24,812,949 27,184,647 557,123 8,560 3,214,196 0 0 0
Adjustments and deletions
CIIMU 244,860 60 244,800
CCIDB 144,600 144,600
AEUB 285,722 75,722 210,000
ALEB 1,540,171 108,932 1,005,722 425,517
CB 1,394,253 1,394,253
CBB 10,362,483 10,362,483
CMF 2,417,476 49,167 1,518,784 849,525
FAR 930,987 32,903 695,000 203,084
FPBC 275,172 275,172
FPNOB 0
AICE 301,656 301,656
Total Consortiums, Found. & other 17,897,380 0 0 541,956 15,877,297 0 0 1,478,127 0 0 0
STATUS OF CONSOLIDATED EXPENSE: SETTLED 2008 BUDGET
Expenses on 
Personnel goods and Financial Current Capital Financial Financial 
Settled 2008 Budget: Payables Total expenses services expenses transfers Investment transfers assets liabilities
City of Barcelona 2,406,379,007 336,407,397 484,997,929 28,522,146 780,374,148 180,318,300 426,712,231 9,998,823 159,048,033
Total Local autonomous bodies 280,549,437 114,988,274 49,208,606 336 53,136,809 56,398,972 6,816,439 0 0
Total Public business entities 211,879,151 62,053,902 55,243,297 19,653 57,212,542 23,739,040 13,610,717 0 0
Total Municipal firms 327,089,038 22,229,254 49,570,329 458,636 72,121 254,758,698 0 0 0
Total Consortium, found. & other 42,277,797 18,778,427 18,656,141 334,764 1,518,652 2,989,813 0 0 0
Total Expenses 3,268,174,430 554,457,255 657,676,302 29,335,534 892,314,273 518,204,823 447,139,387 9,998,823 159,048,033
Adjustments and deletions
Total City of Barcelona 756,000,719 0 123,748 0 412,397,252 2,850,798 340,628,921 0 0
Total Local autonomous bodies 7,831,435 0 238,042 0 7,507,118 -58,990 145,265 0 0
Total Public business entities 13,336,237 21,345 588,759 0 11,876,609 0 849,525 0 0
Total Municipal firms 673,655 0 673,655 0 0 0 0 0 0
Total Consortium, found. & other 2,938,603 0 1,830,422 0 1,108,181 0 0 0 0
Total Adjustments and deletions 780,780,648 21,345 3,454,625 0 432,889,160 2,791,808 341,623,711 0 0
Consolidated budget 2,487,393,782 554,435,910 654,221,676 29,335,534 459,425,114 515,413,015 105,515,677 9,998,823 159,048,033
STATUS OF CONSOLIDATED EXPENSE: SETTLED 2008 BUDGET
City of Barcelona
Expenses on 
Personnel goods and Financial Current Capital Financial Financial 
Settled 2008 Budget: Payables Total expenses services expenses transfers Investment transfers assets liabilities
City of Barcelona 2,406,379,007 336,407,397 484,997,929 28,522,146 780,374,148 180,318,300 426,712,231 9,998,823 159,048,033
Total City of Barcelona 2,406,379,007 336,407,397 484,997,929 28,522,146 780,374,148 180,318,300 426,712,231 9,998,823 159,048,033
Adjustments and deletions
IMPD 5,281,131 5,281,131
IMPUQV 15,739,963 478 10,739,485 5,000,000
IMEB 132,505,007 124,813,447 7,691,559
IMI 39,210,367 22,634,103 16,576,264
IMU 20,932,044 1,447,029 19,485,015
IMH 25,135,620 24,959,636 175,984
IMMB 19,090,889 7,670,412 11,420,477
IMFMVDR 352,820 352,820
ICUB 122,909,988 3,420 100,152,635 22,753,933
IMPJ 58,627,913 83,797 54,329,728 4,214,388
IBE 16,651,770 10,423,360 6,228,410
BIMSA 74,042,429 1,677,470 72,364,959
PNB 21,743,073 1,161,000 20,582,073
22@ 16,426,955 4,848,054 11,578,901
APC 8,140,145 1,735,000 6,405,145
PE 15,943,789 1,687,357 2,850,798 11,405,635
FCV 40,065,441 2,805,417 37,260,025
ICB 17,423,291 16,143,913 1,279,379
BA 18,691,127 12,864,972 5,826,155
BAGUR 83,192,400 4,143 3,436,240 79,752,018
CIIMU 244,860 60 244,800
CCIDB 176,294 31,694 144,600
AEUB 253,825 15,517 238,308
ALEB 1,527,240 -15,360 1,117,083 425,517
CB 1,394,253 1,394,253
CBB 0
CMF 0
FAR 298,084 95,000 203,084
PE 0
FPNOB 0
AICE 0
Total City of Barcelona 756,000,719 0 123,748 0 412,397,252 2,850,798 340,628,921 0 0
STATUS OF CONSOLIDATED EXPENSE: SETTLED 2008 BUDGET
Local autonomous bodies
Expenses on 
Personnel goods and Financial Current Capital Financial Financial 
Settled 2008 Budget: Payables Total expenses services expenses transfers Investment transfers assets liabilities
IMPD 6,933,745 3,046,574 1,132,037 336 2,641,745 26,778 86,275 0 0
IMPUQV 14,116,513 2,219,529 1,608,623 0 6,513,535 940,961 2,833,865 0 0
IMEB 142,738,425 82,335,685 13,695,718 0 36,973,227 9,733,795 0 0 0
IMI 43,895,807 11,591,364 15,302,809 0 269,614 16,732,020 0 0 0
IMU 23,091,572 662,620 591,676 0 2,227,901 15,772,065 3,837,310 0 0
IMH 24,964,505 10,982,711 9,479,073 0 4,255,660 188,071 58,990 0 0
IMMB 23,149,724 3,501,223 6,615,927 0 236,140 12,796,434 0 0 0
IMFMVDR 1,659,146 648,567 782,743 0 18,988 208,849 0 0 0
Total Local autonomous bodies 280,549,437 114,988,274 49,208,606 336 53,136,809 56,398,972 6,816,439 0 0
Adjustments and deletions
IMPD 113,638 17,363 10,000 86,275
IMPUQV 601,044 -12,857 613,901
IMEB 676,761 53,581 623,180
IMI 184,294 59,909 124,385
IMU 1,943,253 81,924 1,861,329
IMH 4,271,905 16,245 4,255,660 -58,990 58,990
IMMB 35,576 16,913 18,663
IMFMVDR 4,964 4,964
Total Local autonomous bodies 7,831,435 0 238,042 0 7,507,118 -58,990 145,265 0 0
STATUS OF CONSOLIDATED EXPENSE: SETTLED 2008 BUDGET
Public business entities
Expenses on 
Personnel goods and Financial Current Capital Financial Financial 
Settled 2008 Budget: Payables Total expenses services expenses transfers Investment transfers assets liabilities
ICUB 135,217,535 22,165,301 35,428,719 0 52,196,695 11,816,103 13,610,717 0 0
IMPJ 58,428,063 37,546,180 15,198,918 19,653 0 5,663,312 0 0 0
IBE 18,233,554 2,342,421 4,615,660 5,015,847 6,259,625 0 0 0
Total Public business entities 211,879,151 62,053,902 55,243,297 19,653 57,212,542 23,739,040 13,610,717 0 0
Adjustments and deletions
ICUB 13,007,593 281,459 11,876,609 849,525
IMPJ 105,687 21,345 84,343
IBE 222,956 222,956
Total Public business entities 13,336,237 21,345 588,759 0 11,876,609 0 849,525 0 0
STATUS OF CONSOLIDATED EXPENSE: SETTLED 2008 BUDGET
Municipal firms
Expenses on 
Personnel goods and Financial Current Capital Financial Financial 
Settled 2008 Budget: Payables Total expenses services expenses transfers Investment transfers assets liabilities
BIMSA 76,758,595 1,206,351 3,165,381 11,184 0 72,375,679 0 0 0
PNB 24,015,172 912,082 2,521,017 0 0 20,582,073 0 0 0
22@ 23,077,317 2,015,271 4,487,915 0 0 16,574,131 0 0 0
APC 13,362,082 1,327,088 540,380 1 0 11,494,613 0 0 0
PE 14,602,777 1,598,286 1,198,614 0 0 11,805,877 0 0 0
FCV 42,715,072 2,091,623 2,017,493 0 72,121 38,533,834 0 0 0
ICB 23,389,672 1,189,439 20,904,678 16,177 0 1,279,379 0 0 0
BA 23,250,536 9,383,299 10,506,987 336,110 0 3,024,141 0 0 0
BAGUR 85,917,814 2,505,815 4,227,864 95,164 0 79,088,971 0 0 0
Total municipal firms 327,089,038 22,229,254 49,570,329 458,636 72,121 254,758,698 0 0 0
Adjustments and deletions
BIMSA 398,143 398,143
PNB 24,890 24,890
22@ 57,907 57,907
APC 17,483 17,483
PE 53,111 53,111
FCV 23,842 23,842
ICB 22,612 22,612
BA 20,416 20,416
BAGUR 55,250 55,250
Total municipal firms 673,655 0 673,655 0 0 0 0 0 0
STATUS OF CONSOLIDATED EXPENSE: SETTLED 2008 BUDGET
Consortiums, foundations and other
Expenses on 
Personnel goods and Financial Current Capital Financial Financial 
Settled 2008 Budget: Payables Total expenses services expenses transfers Investment transfers assets liabilities
CIIMU 662,365 316,745 283,939 0 44,487 17,194 0 0 0
CCIDB 487,186 88,739 113,472 103,409 31,900 149,667 0 0 0
AEUB 1,401,924 1,040,775 311,459 27 23,524 26,139 0 0 0
ALEB 1,438,158 654,092 355,565 0 0 428,501 0 0 0
CB 2,038,227 463,966 839,259 0 490,578 244,425 0 0 0
CBB 16,828,986 12,806,495 2,403,036 0 320,232 1,299,223 0 0 0
CMF 5,208,997 1,225,260 3,515,340 0 0 468,397 0 0 0
FAR 2,391,107 1,417,694 727,703 31,699 7,932 206,078 0 0 0
FPBC 1,804,962 0 1,804,962 0 0 0 0 0 0
FPNOB 9,371,197 493,207 7,928,171 199,629 600,000 150,189 0 0 0
AICE 644,689 271,455 373,235 0 0 0 0 0 0
Total Consortiums, Found. & other 42,277,797 18,778,427 18,656,141 334,764 1,518,652 2,989,813 0 0 0
Adjustments and deletions
CIIMU 0
CCIDB 0
AEUB 8,960 8,960
ALEB 3,807 3,807
CB 348,247 122300.29 225,946
CBB 282,234 282,234
CMF 74,182 74,182
FAR 0
FPBC 1,346,001 1,346,001
FPNOB 875,172 275172.41 600,000
AICE 0
Total Consortiums, Found. & other 2,938,603 0 1,830,422 0 1,108,181 0 0 0 0
 
Appendix 3: Data corresponding to the definitive, consolidated 2009 budget on 30 
September 2009. 
Page 30 of 55 
 
STATUS OF CONSOLIDATED REVENUE: DEFINITIVE 2009 BUDGET ON SEPTEMBER 30, 2009
Special 
contributions 
and urban 
Fees and other Current Disposal of Capital Financial Financial development 
2009 Budget Total Direct taxes Indirect taxes revenue transfers Capital gains real property transfers assets liabilities fees
City of Barcelona 2,840,200,331 756,850,510 67,113,350 309,856,948 1,092,187,023 56,659,197 25,000,000 320,106,991 101,606,742 110,819,570 6,509,010
Total Local autonomous bodies 328,518,714 0 0 16,051,021 230,328,225 1,180,390 0 69,899,779 11,059,300 0 0
Total Public business entities 191,327,411 0 0 16,620,526 145,520,008 2,689,330 0 26,497,547 0 0 0
Total Municipal firms 282,870,360 0 0 18,033,882 74,961,118 7,648,412 4,377,320 174,331,485 3,518,143 0 9,676,884
Total Consortium, found. & other 70,580,579 0 0 8,015,818 27,241,505 104,065 0 30,454,691 4,764,492 7 0
Total Revenue 3,713,497,395 756,850,510 67,113,350 368,578,195 1,570,237,880 68,281,394 29,377,320 621,290,492 120,948,677 110,819,577 16,185,894
Adjustments and deletions
Total City of Barcelona 0 0 0 0 0 0 0 0 0 0 0
Total Local autonomous bodies 300,180,239 0 0 0 226,247,919 0 0 73,932,321 0 0
Total Public business entities 170,851,330 0 0 0 144,354,008 0 0 26,497,322 0 0
Total Municipal firms 221,279,492 0 0 0 46,948,007 0 0 174,331,485 0 0
Total Consortium, found. & other 17,272,191 0 0 101,770 16,473,494 0 0 696,927 0 0
Total Adjustments and deletions 709,583,251 0 0 101,770 434,023,427 0 0 275,458,054 0 0
Consolidated budget 3,003,914,144 756,850,510 67,113,350 368,476,425 1,136,214,452 68,281,394 29,377,320 345,832,438 120,948,677 110,819,577 16,185,894
STATUS OF CONSOLIDATED REVENUE: DEFINITIVE 2009 BUDGET ON SEPTEMBER 30, 2009
City of Barcelona
Special 
contributions 
and urban 
Fees and other Current Disposal of Capital Financial Financial development 
2009 Budget Total Direct taxes Indirect taxes revenue transfers Capital gains real property transfers assets liabilities fees
City of Barcelona 2,840,200,331 756,850,510 67,113,350 309,856,948 1,092,187,023 56,659,197 25,000,000 320,106,991 101,606,742 110,819,570 6,509,010
Total City of Barcelona 2,840,200,331 756,850,510 67,113,350 309,856,948 1,092,187,023 56,659,197 25,000,000 320,106,991 101,606,742 110,819,570 6,509,010
Adjustments and deletions
IMPD 0
IMPUQV 0
IMEB 0
IMI 0
IMU 0
IMH 0
IMMB 0
IBE 0
IMFMVDR 0
ICUB 0
IMPJ 0
BIMSA 0
PNB 0
22@ 0
APC 0
PE 0
FCV 0
ICB 0
BA 0
BAGUR 0
CIIMU 0
CCIDB 0
AEUB 0
ALEB 0
CB 0
CBB 0
CMF 0
Total City of Barcelona 0 0 0 0 0 0 0 0 0 0 0
STATUS OF CONSOLIDATED REVENUE: DEFINITIVE 2009 BUDGET ON SEPTEMBER 30, 2009
Local autonomous bodies
Special 
contributions 
and urban 
Fees and other Current Disposal of Capital Financial Financial development 
2009 Budget Total Direct taxes Indirect taxes revenue transfers Capital gains real property transfers assets liabilities fees
IMPD 6,571,908 0 0 12,020 6,136,758 10 0 10 423,109 0
IMPUQV 21,429,066 0 0 603,108 11,061,687 7,200 0 5,000,012 4,757,059 0
IMEB 143,363,177 0 0 10,578,390 131,271,982 48,274 0 0 1,464,532 0
IMI 65,612,293 0 0 148,387 30,007,429 0 0 34,337,064 1,119,413 0
IMU 4,481,817 0 0 12 1,110,000 6 0 1,732,473 1,639,326 0
IMH 26,182,690 0 0 100,550 25,708,426 16,000 0 0 357,714 0
IMMB 32,240,800 0 0 3,743,753 7,975,912 21,000 0 19,298,133 1,202,002 0
IBE 26,594,597 0 0 300,000 15,682,510 1,080,000 0 9,532,087 0 0
IMFMVDR 2,042,366 0 0 564,801 1,373,521 7,900 0 0 96,144 0
Total Local autonomous bodies 328,518,714 0 0 16,051,021 230,328,225 1,180,390 0 69,899,779 11,059,300 0 0
Adjustments and deletions
IMPD 5,429,144 5,429,144
IMPUQV 14,984,619 9,984,619 5,000,000
IMEB 132,166,149 131,027,992 1,138,157
IMI 64,502,860 29,961,971 34,540,889
IMU 5,464,487 1,399,565 4,064,921
IMH 25,708,426 25,708,426
IMMB 27,632,178 7,975,912 19,656,266
IBE 23,783,091 14,251,004 9,532,087
IMFMVDR 509,285 509,285
Total Local autonomous bodies 300,180,239 0 0 0 226,247,919 0 0 73,932,321 0 0 0
STATUS OF CONSOLIDATED REVENUE: DEFINITIVE 2009 BUDGET ON SEPTEMBER 30, 2009
Public business entities
Special 
contributions 
and urban 
Fees and other Current Disposal of Capital Financial Financial development 
2009 Budget Total Direct taxes Indirect taxes revenue transfers Capital gains real property transfers assets liabilities fees
ICUB 67,684,756 5,149,526 49,500,008 2,409,330 0 10,625,892 0 0
IMPJ 123,642,655 11,471,000 96,020,000 280,000 0 15,871,655 0 0
Total Public business entities 191,327,411 0 0 16,620,526 145,520,008 2,689,330 0 26,497,547 0 0 0
Adjustments and deletions
ICUB 60,125,900 49,500,008 10,625,892
IMPJ 110,725,430 94,854,000 15,871,430
Total Public business entities 170,851,330 0 0 0 144,354,008 0 0 26,497,322 0 0 0
STATUS OF CONSOLIDATED REVENUE: DEFINITIVE 2009 BUDGET ON SEPTEMBER 30, 2009
Municipal firms
Special 
contributions 
and urban 
Fees and other Current Disposal of Capital Financial Financial development 
2009 Budget Total Direct taxes Indirect taxes revenue transfers Capital gains real property transfers assets liabilities fees
BIMSA 64,854,946 0 0 4,233,302 1,827,790 117,670 0 58,179,818 496,367 0 0
PNB 12,108,659 0 0 61,800 1,195,836 4,133,750 0 6,717,273 0 0 0
22@ 13,603,429 0 0 8,271,884 4,715,000 305,204 0 286,341 25,000 0 7,801,884
APC 1,724,268 0 0 80,000 1,640,268 4,000 0 0 0 0 0
PE 51,346,494 0 0 560,870 1,785,842 90,000 4,377,320 44,532,463 0 0 0
FCV 33,490,643 0 0 20,000 2,962,513 670,438 0 26,840,916 2,996,776 0 0
ICB 18,209,438 0 0 1,814,694 15,924,144 0 0 470,600 0 0 0
BA 44,061,724 0 0 1,116,333 36,672,577 1,802,350 0 4,470,465 0 0 0
BAGUR 43,470,758 0 0 1,875,000 8,237,148 525,000 0 32,833,610 0 0 1,875,000
Total municipal firms 282,870,360 0 0 18,033,882 74,961,118 7,648,412 4,377,320 174,331,485 3,518,143 0 9,676,884
Adjustments and deletions
BIMSA 60,007,608 1,827,790 58,179,818
PNB 7,913,109 1,195,836 6,717,273
22@ 4,101,341 3,815,000 286,341
APC 1,640,268 1,640,268
PE 46,318,305 1,785,842 44,532,463
FCV 29,431,755 2,590,839 26,840,916
ICB 16,385,744 15,915,144 470,600
BA 20,398,602 15,928,137 4,470,465
BAGUR 35,082,761 2,249,151 32,833,610
Total municipal firms 221,279,492 0 0 0 46,948,007 0 0 174,331,485 0 0 0
STATUS OF CONSOLIDATED REVENUE: DEFINITIVE 2009 BUDGET ON SEPTEMBER 30, 2009
Consortiums, foundations and other
Special 
contributions 
and urban 
Fees and other Current Disposal of Capital Financial Financial development 
2009 Budget Total Direct taxes Indirect taxes revenue transfers Capital gains real property transfers assets liabilities fees
CIIMU 634,595 0 0 20,150 431,034 6 0 0 183,404 0 0
CCIDB 17,199,093 0 0 0 275,318 790 0 16,419,626 503,359 0 0
AEUB 2,343,503 0 0 1,249,553 913,494 601 0 30 179,824 0 0
ALEB 3,916,956 0 0 101,770 1,033,150 10 0 2,662,025 120,000 0
CB 17,098,177 0 0 6,156,798 2,208,673 3 8,449,133 283,570 1
CBB 18,701,932 0 0 116,226 17,388,030 9,649 0 10 1,188,017 0
CMF 10,686,323 0 0 371,321 4,991,806 93,006 0 2,923,866 2,306,318 6 0
Total Consortiums, Found. & other 70,580,579 0 0 8,015,818 27,241,505 104,065 0 30,454,691 4,764,492 7 0
Adjustments and deletions
CIIMU 252,144 252,144
CCIDB 115,534 115,534
AEUB 210,000 210,000
ALEB 1,115,445 101,770 1,013,675
CB 1,750,244 1,750,244
CBB 11,361,000 11,361,000
CMF 2,467,824 1,770,897 696,927
Total Consortiums, Found. & other 17,272,191 0 0 101,770 16,473,494 0 0 696,927 0 0 0
STATUS OF CONSOLIDATED EXPENSE: DEFINITIVE 2009 BUDGET ON SEPTEMBER 30, 2009
Expenses on 
Personnel goods and Financial Current Capital Financial Financial 
2009 Budget Total expenses services expenses transfers Investment transfers assets liabilities
City of Barcelona 2,840,200,331 367,254,490 538,480,605 41,811,477 806,346,597 605,968,687 361,068,925 8,000,000 111,269,550
Total Local autonomous bodies 328,518,714 70,197,468 59,226,819 15,600 118,186,952 71,316,468 9,572,758 2,648 0
Total Public business entities 191,327,411 62,727,595 55,511,186 268 45,129,000 1,148,283 26,497,547 313,533 0
Total Municipal firms 282,870,360 33,124,038 56,516,901 40,200 272,121 188,222,621 0 4,694,478 0
Total Consortium, found. & other 70,580,579 19,445,669 8,992,589 1,144 1,038,654 31,501,127 9,570,136 2 31,257
Total Revenue 3,713,497,395 552,749,261 718,728,100 41,868,689 970,973,324 898,157,187 406,709,365 13,010,661 111,300,807
Adjustments and deletions
Total City of Barcelona 690,554,521 0 0 0 416,570,344 0 273,984,177 0 0
Total Local autonomous bodies 4,582,515 0 0 0 4,342,565 0 239,950 0 0
Total Public business entities 13,828,824 0 0 0 13,131,897 0 696,927 0 0
Total Municipal firms 412,000 0 0 0 0 412,000 0 0 0
Total Consortium, found. & other 205,391 0 0 0 80,391 0 125,000 0 0
Total Adjustments and deletions 709,583,251 0 0 0 434,125,197 412,000 275,046,054 0 0
Consolidated budget 3,003,914,144 552,749,261 718,728,100 41,868,689 536,848,127 897,745,187 131,663,312 13,010,661 111,300,807
STATUS OF CONSOLIDATED EXPENSE: DEFINITIVE 2009 BUDGET ON SEPTEMBER 30, 2009
City of Barcelona
Expenses on 
Personnel goods and Financial Current Capital Financial Financial 
2009 Budget Total expenses services expenses transfers Investment transfers assets liabilities
City of Barcelona 2,840,200,331 367,254,490 538,480,605 41,811,477 806,346,597 605,968,687 361,068,925 8,000,000 111,269,550
Total City of Barcelona 2,840,200,331 367,254,490 538,480,605 41,811,477 806,346,597 605,968,687 361,068,925 8,000,000 111,269,550
Adjustments and deletions
IMPD 5,429,144 5,429,144
IMPUQV 14,984,691 9,984,691 5,000,000
IMEB 132,166,149 131,027,992 1,138,157
IMI 59,714,882 25,538,943 34,175,939
IMU 5,174,921 1,110,000 4,064,921
IMH 25,997,991 25,997,991
IMMB 27,632,178 7,975,912 19,656,266
IBE 23,783,091 14,251,004 9,532,087
IMFMVDR 509,285 509,285
ICUB 114,953,657 94,854,000 20,099,657
IMPJ 55,897,673 49,500,008 6,397,665
BIMSA 60,007,608 1,827,790 58,179,818
PNB 7,913,109 1,195,836 6,717,273
22@ 4,101,341 3,815,000 286,341
APC 1,640,268 1,640,268
PE 46,318,305 1,785,842 44,532,463
FCV 29,431,755 2,590,839 26,840,916
ICB 15,973,744 15,915,144 58,600
BA 20,398,602 15,928,137 4,470,465
BAGUR 35,082,761 2,249,151 32,833,610
CIIMU 252,144 252,144
CCIDB 115,534 115,534
AEUB 210,000 210,000
ALEB 0
CB 1,750,244 1,750,244
CBB 1,115,445 1,115,445
CMF 0
Total City of Barcelona 690,554,521 0 0 0 416,570,344 0 273,984,177 0 0
STATUS OF CONSOLIDATED EXPENSE: DEFINITIVE 2009 BUDGET ON SEPTEMBER 30, 2009
Local autonomous bodies
Expenses on 
Personnel goods and Financial Current Capital Financial Financial 
2009 Budget Total expenses services expenses transfers Investment transfers assets liabilities
IMPD 6,571,908 3,304,745 1,180,456 6,600 1,916,341 16,030 147,725 10 0
IMPUQV 21,429,066 2,340,280 2,431,538 0 8,667,570 820,893 7,166,146 2,638 0
IMEB 143,363,177 32,908,068 13,243,859 9,000 94,494,294 1,704,503 1,003,453 0 0
IMI 65,612,293 12,783,746 17,458,127 0 214,159 35,156,261 0 0 0
IMU 4,481,817 678,200 433,696 0 6,000 3,363,915 6 0 0
IMH 26,182,690 11,370,450 10,229,004 0 4,273,236 310,000 0 0 0
IMMB 32,240,800 3,602,665 6,827,639 0 222,789 21,587,708 0 0 0
IBE 26,594,597 2,481,634 6,406,064 0 8,154,813 8,296,659 1,255,428 0 0
IMFMVDR 2,042,366 727,680 1,016,436 0 237,750 60,500 0 0 0
Total Local autonomous bodies 328,518,714 70,197,468 59,226,819 15,600 118,186,952 71,316,468 9,572,758 2,648 0
Adjustments and deletions
IMPD 239,950 239,950
IMPUQV 19,466 19,466
IMEB 29,994 29,994
IMI 0
IMU 2,334 2,334
IMH 4,273,236 4,273,236
IMMB 17,535 17,535
IBE 0
IMFMVDR 0
Total Local autonomous bodies 4,582,515 0 0 0 4,342,565 0 239,950 0 0
STATUS OF CONSOLIDATED EXPENSE: DEFINITIVE 2009 BUDGET ON SEPTEMBER 30, 2009
Public business entities
Expenses on 
Personnel goods and Financial Current Capital Financial Financial 
2009 Budget Total expenses services expenses transfers Investment transfers assets liabilities
ICUB 118,396,892 22,546,000 39,806,000 0 45,129,000 32,746 10,625,892 257,254 0
IMPJ 72,930,519 40,181,595 15,705,186 268 0 1,115,537 15,871,655 56,279 0
Total Public business entities 191,327,411 62,727,595 55,511,186 268 45,129,000 1,148,283 26,497,547 313,533 0
Adjustments and deletions
ICUB 13,828,824 13,131,897 696,927
IMPJ 0 0
Total Public business entities 13,828,824 0 0 0 13,131,897 0 696,927 0 0
STATUS OF CONSOLIDATED EXPENSE: DEFINITIVE 2009 BUDGET ON SEPTEMBER 30, 2009
Municipal firms
Expenses on 
Personnel goods and Financial Current Capital Financial Financial 
2009 Budget Total expenses services expenses transfers Investment transfers assets liabilities
BIMSA 64,854,946 2,443,680 3,521,249 10,200 0 58,879,818 0 0 0
PNB 12,108,659 1,007,386 2,187,860 0 0 8,647,273 0 266,140 0
22@ 13,603,429 2,351,224 2,738,980 0 200,000 8,313,225 0 0 0
APC 1,724,268 1,240,633 465,535 0 0 6,001 0 12,099 0
PE 51,346,494 1,669,075 1,377,843 0 0 44,686,002 0 3,613,575 0
FCV 33,490,643 2,174,407 1,328,486 0 72,121 29,915,629 0 0 0
ICB 18,209,438 1,208,318 16,526,577 0 0 470,600 0 3,944 0
BA 44,061,724 17,015,621 21,771,918 30,000 0 4,470,465 0 773,720 0
BAGUR 43,470,758 4,013,694 6,598,454 0 0 32,833,610 0 25,000 0
Total municipal firms 282,870,360 33,124,038 56,516,901 40,200 272,121 188,222,621 0 4,694,478 0
Adjustments and deletions
BIMSA 0
PNB 0
22@ 0
APC 0
PE 0
FCV 0
ICB 412,000 412,000
BA 0
BAGUR 0
Total municipal firms 412,000 0 0 0 0 412,000 0 0 0
STATUS OF CONSOLIDATED EXPENSE: DEFINITIVE 2009 BUDGET ON SEPTEMBER 30, 2009
Consortiums, foundations and other
Expenses on 
Personnel goods and Financial Current Capital Financial Financial 
2009 Budget Total expenses services expenses transfers Investment transfers assets liabilities
CIIMU 634,595 323,954 219,222 18 86,251 5,150 0 0 0
CCIDB 17,199,093 132,483 110,565 500 30,010 9,819,161 7,075,124 0 31,250
AEUB 2,337,503 1,526,343 653,301 601 96,881 60,376 0 0 0
ALEB 3,922,956 696,488 558,413 10 10 298,035 2,370,000 0 0
CB 17,098,177 517,330 1,360,155 3 527,317 14,693,367 2 2 1
CBB 18,701,932 14,775,936 2,222,343 0 298,179 1,280,464 125,010 0 0
CMF 10,686,323 1,473,135 3,868,590 12 6 5,344,574 0 0 6
Total Consortiums, Found. & other 70,580,579 19,445,669 8,992,589 1,144 1,038,654 31,501,127 9,570,136 2 31,257
Adjustments and deletions
CIIMU 0
CCIDB 0
AEUB 0
ALEB 0
CB 0
CBB 205,391 80,391 125,000
CMF 0
Total Consortiums, Found. & other 205,391 0 0 0 80,391 0 125,000 0 0
 
Appendix 4: Data corresponding to the consolidated 2010 budget. 
Page 43 of 55 
 
STATUS OF CONSOLIDATED REVENUE: INITIAL 2010 BUDGET 
Special 
contributions 
and urban 
Fees and other Current Disposal of Capital Financial Financial development 
2010 Budget Total Direct taxes Indirect taxes revenue transfers Capital gains real property transfers assets liabilities fees
City of Barcelona 2,459,771,117 780,018,110 53,087,480 288,041,547 914,619,536 43,248,940 15,000,000 54,535,504 0 311,220,000 7,429,000
Total Local autonomous bodies 277,342,505 0 0 14,591,480 255,673,750 1,277,237 0 5,800,028 10 0 0
Total Public business entities 177,183,372 0 0 16,261,369 149,806,395 3,550,013 0 7,480,387 85,208 0 0
Total Municipal firms 120,070,693 0 0 15,699,584 67,639,227 1,373,675 2,841,253 28,858,903 3,658,051 0 5,100,000
Total Consortium, found. & other 85,732,954 0 0 29,712,026 28,617,952 270,965 0 26,282,270 1 849,740 0
Total Revenue 3,120,100,640 780,018,110 53,087,480 364,306,005 1,416,356,859 49,720,831 17,841,253 122,957,092 3,743,270 312,069,740 12,529,000
Adjustments and deletions
Total City of Barcelona 0 0 0 0 0 0 0 0 0 0 0
Total Local autonomous bodies 256,465,718 0 0 0 251,465,718 0 0 5,000,000 0 0 0
Total Public business entities 154,584,195 0 0 0 147,103,808 0 0 7,480,387 0 0 0
Total Municipal firms 72,636,143 0 0 0 46,906,987 0 2,841,253 22,887,903 0 0 0
Total Consortium, found. & other 25,273,934 0 0 1,269,249 16,929,561 0 0 7,075,124 0 0 0
Total Adjustments and deletions 508,959,990 0 0 1,269,249 462,406,073 0 2,841,253 42,443,414 0 0 0
Consolidated budget 2,611,140,650 780,018,110 53,087,480 363,036,756 953,950,786 49,720,831 15,000,000 80,513,678 3,743,270 312,069,740 12,529,000
STATUS OF CONSOLIDATED REVENUE: INITIAL 2010 BUDGET 
City of Barcelona
Special 
contributions 
and urban 
Fees and other Current Disposal of Capital Financial Financial development 
2010 Budget Total Direct taxes Indirect taxes revenue transfers Capital gains real property transfers assets liabilities fees
City of Barcelona 2,459,771,117 780,018,110 53,087,480 288,041,547 914,619,536 43,248,940 15,000,000 54,535,504 0 311,220,000 7,429,000
Total City of Barcelona 2,459,771,117 780,018,110 53,087,480 288,041,547 914,619,536 43,248,940 15,000,000 54,535,504 0 311,220,000 7,429,000
Adjustments and deletions
IMPD 0
IMPUQV 0
IMEB 0
IMI 0
IMU 0
IMH 0
IMMB 0
IBE 0
IMSS 0
ICUB 0
IMPJ 0
IMFMVDR 0
BIMSA 0
PNB 0
22@ 0
APC 0
PE 0
FCV 0
ICB 0
BA 0
BAGUR 0
CIIMU 0
CCIDB 0
AEUB 0
ALEB 0
CB 0
CBB 0
CMF 0
FAR 0
FPNOB 0
FPBC 0
AICE 0
Total City of Barcelona 0 0 0 0 0 0 0 0 0 0 0
STATUS OF CONSOLIDATED REVENUE: INITIAL 2010 BUDGET 
Local autonomous bodies
Special 
contributions 
and urban 
Fees and other Current Disposal of Capital Financial Financial development 
2010 Budget Total Direct taxes Indirect taxes revenue transfers Capital gains real property transfers assets liabilities fees
IMPD 6,148,808 0 0 9,320 6,139,458 10 0 10 10 0
IMPUQV 15,686,124 0 0 115,000 10,563,912 7,200 0 5,000,012 0 0
IMEB 101,350,201 0 0 9,814,553 91,483,693 51,955 0 0 0 0
IMI 26,900,481 0 0 148,387 26,752,094 0 0 0 0 0
IMU 1,060,074 0 0 12 1,060,050 6 0 6 0 0
IMH 25,816,121 0 0 105,121 25,695,000 16,000 0 0 0 0
IMMB 12,913,428 0 0 4,057,087 8,054,275 2,066 0 800,000 0 0
IBE 17,302,116 0 0 342,000 15,760,116 1,200,000 0 0 0 0
IMSS 70,165,152 0 0 0 70,165,152 0 0 0 0 0
Total Local autonomous bodies 277,342,505 0 0 14,591,480 255,673,750 1,277,237 0 5,800,028 10 0 0
Adjustments and deletions
IMPD 4,934,721 4,934,721
IMPUQV 14,535,380 9,535,380 5,000,000
IMEB 91,321,411 91,321,411
IMI 26,752,020 26,752,020
IMU 1,060,050 1,060,050
IMH 25,695,000 25,695,000
IMMB 8,054,275 8,054,275
IBE 13,947,709 13,947,709
IMSS 70,165,152 70,165,152
Total Local autonomous bodies 256,465,718 0 0 0 251,465,718 0 0 5,000,000 0 0 0
STATUS OF CONSOLIDATED REVENUE: INITIAL 2010 BUDGET 
Public business entities
Special 
contributions 
and urban 
Fees and other Current Disposal of Capital Financial Financial development 
2010 Budget Total Direct taxes Indirect taxes revenue transfers Capital gains real property transfers assets liabilities fees
ICUB 117,300,000 0 0 10,659,645 98,068,613 1,091,355 0 7,480,387 0 0
IMPJ 58,064,398 0 0 5,036,923 50,490,009 2,452,258 0 0 85,208 0
IMFMVDR 1,818,974 0 0 564,801 1,247,773 6,400 0 0 0 0
Total Public business entities 177,183,372 0 0 16,261,369 149,806,395 3,550,013 0 7,480,387 85,208 0 0
Adjustments and deletions
ICUB 103,607,819 96,127,432 7,480,387
IMPJ 50,490,009 50,490,009
IMFMVDR 486,367 486,367
Total Public business entities 154,584,195 0 0 0 147,103,808 0 0 7,480,387 0 0 0
STATUS OF CONSOLIDATED REVENUE: INITIAL 2010 BUDGET 
Municipal firms
Special 
contributions 
and urban 
Fees and other Current Disposal of Capital Financial Financial development 
2010 Budget Total Direct taxes Indirect taxes revenue transfers Capital gains real property transfers assets liabilities fees
BIMSA 31,521,323 0 0 3,484,400 1,745,543 22,380 0 26,269,000 0 0
PNB 1,210,600 0 0 6,000 1,195,836 8,764 0 0 0 0
22@ 8,022,980 0 0 4,119,480 3,533,500 370,000 0 0 0 0 3,400,000
APC 1,656,956 0 0 81,000 1,566,456 9,500 0 0 0 0
PE 9,283,480 0 0 1,058,697 1,705,479 20,000 2,841,253 0 3,658,051 0
FCV 3,631,388 0 0 604,828 3,026,560 0 0 0 0 0
ICB 18,045,509 0 0 1,446,546 16,598,963 0 0 0 0 0
BA 36,221,287 0 0 3,098,633 30,189,720 343,031 0 2,589,903 0 0
BAGUR 10,477,169 0 0 1,800,000 8,077,169 600,000 0 0 0 0 1,700,000
Total municipal firms 120,070,693 0 0 15,699,584 67,639,227 1,373,675 2,841,253 28,858,903 3,658,051 0 5,100,000
Adjustments and deletions
BIMSA 22,043,543 1,745,543 20,298,000
PNB 1,195,836 1,195,836
22@ 3,533,500 3,533,500
APC 1,566,456 1,566,456
PE 4,546,732 1,705,479 2,841,253
FCV 3,026,560 3,026,560
ICB 16,598,963 16,598,963
BA 18,263,114 15,673,211 2,589,903
BAGUR 1,861,439 1,861,439
Total municipal firms 72,636,143 0 0 0 46,906,987 0 2,841,253 22,887,903 0 0 0
STATUS OF CONSOLIDATED REVENUE: INITIAL 2010 BUDGET 
Consortiums, foundations and other
Special 
contributions 
and urban 
Fees and other Current Disposal of Capital Financial Financial development 
2010 Budget Total Direct taxes Indirect taxes revenue transfers Capital gains real property transfers assets liabilities fees
CIIMU 342,466 0 0 16,500 325,960 6 0 0 0 0
CCIDB 226,970 0 0 0 226,968 1 1 0 0
AEUB 1,824,446 0 0 758,859 1,064,956 601 0 30 0 0
ALEB 1,129,162 0 0 20 1,129,102 10 0 30 0 0
CB 28,745,925 0 0 277,443 2,186,297 2 0 26,282,181 1 1
CBB 18,275,279 0 0 42,050 18,233,199 20 0 10 0 0
CMF 4,809,750 0 0 350,003 4,363,708 96,015 0 18 0 6
FAR 1,500,000 0 0 242,228 1,087,762 170,010 0 0 0 0
FPNOB 26,710,480 0 0 25,860,747 0 0 0 0 0 849,733
FPBC 1,900,549 0 0 1,899,249 0 1,300 0 0 0 0
AICE 267,927 0 0 264,927 0 3,000 0 0 0 0
Total Consortiums, Found. & other 85,732,954 0 0 29,712,026 28,617,952 270,965 0 26,282,270 1 849,740 0
Adjustments and deletions
CIIMU 240,798 240,798
CCIDB 110,335 110,335
AEUB 200,550 200,550
ALEB 1,093,354 1,093,354
CB 8,870,837 1,795,713 7,075,124
CBB 11,662,963 11,662,963
CMF 1,564,348 1,564,348
FAR 223,873 223,873
FPNOB 0
FPBC 1,269,249 1,269,249
AICE 37,627 37,627
Total Consortiums, Found. & other 25,273,934 0 0 1,269,249 16,929,561 0 0 7,075,124 0 0 0
STATUS OF CONSOLIDATED EXPENSE INITIAL 2010 BUDGET 
Expenses on 
Personnel goods and Financial Current Capital Financial Financial 
2010 Budget Total expenses services expenses transfers Investment transfers assets liabilities
City of Barcelona 2,459,771,117 350,926,224 524,779,297 41,197,096 837,799,828 573,224,219 22,624,453 8,000,000 101,220,000
Total Local autonomous bodies 277,342,505 92,882,902 100,350,801 32,530 77,344,556 1,727,701 5,004,006 10 0
Total Public business entities 177,183,372 64,900,067 58,838,848 0 44,480,570 1,283,500 7,480,387 200,000 0
Total Municipal firms 120,070,693 29,926,602 49,688,262 333,790 221,615 36,135,090 0 3,765,332 0
Total Consortium, found. & other 85,732,954 22,033,945 27,181,480 110,659 872,411 29,264,864 13 3,618,319 2,651,263
Total Revenue 3,120,100,640 560,669,739 760,838,689 41,674,076 960,718,979 641,635,373 35,108,859 15,583,661 103,871,263
Adjustments and deletions
Total City of Barcelona 462,664,614 0 0 0 444,753,071 5,431,156 12,480,387 0 0
Total Local autonomous bodies 4,118,567 0 0 0 4,118,567 0 0 0 0
Total Public business entities 13,227,311 0 0 0 13,227,311 0 0 0 0
Total Municipal firms 0 0 0 0 0 0 0 0 0
Total Consortium, found. & other 28,949,498 0 1,399,249 0 177,125 20,298,000 7,075,124 0 0
Total Adjustments and deletions 508,959,990 0 1,399,249 0 462,276,074 25,729,156 19,555,511 0 0
Consolidated budget 2,611,140,650 560,669,739 759,439,440 41,674,076 498,442,905 615,906,217 15,553,348 15,583,661 103,871,263
STATUS OF CONSOLIDATED EXPENSE INITIAL 2010 BUDGET 
City of Barcelona
Expenses on 
Personnel goods and Financial Current Capital Financial Financial 
2010 Budget Total expenses services expenses transfers Investment transfers assets liabilities
City of Barcelona 2,459,771,116 350,926,224 524,779,297 41,197,096 837,799,828 573,224,219 22,624,453 8,000,000 101,220,000
Total City of Barcelona 2,459,771,116 350,926,224 524,779,297 41,197,096 837,799,828 573,224,219 22,624,453 8,000,000 101,220,000
Adjustments and deletions
IMPD 4,934,721 4,934,721
IMPUQV 14,535,380 9,535,380 5,000,000
IMEB 91,321,411 91,321,411
IMI 22,671,080 22,671,080
IMU 1,060,050 1,060,050
IMH 25,695,000 25,695,000
IMMB 8,054,275 8,054,275
IBE 13,947,709 13,947,709
IMSS 70,165,152 70,165,152
ICUB 103,525,694 96,045,307 7,480,387
IMPJ 50,490,009 50,490,009
IMFMVDR 486,367 486,367
BIMSA 1,745,543 1,745,543
PNB 1,195,836 1,195,836
22@ 3,533,500 3,533,500
APC 1,566,456 1,566,456
PE 4,546,732 1,705,479 2,841,253
FCV 3,026,560 3,026,560
ICB 16,598,963 16,598,963
BA 18,263,114 15,673,211 2,589,903
BAGUR 1,861,439 1,861,439
CIIMU 240,798 240,798
CCIDB 110,335 110,335
AEUB 200,550 200,550
ALEB 1,093,354 1,093,354
CB 1,700,713 1,700,713
CBB 0
CMF 0
FAR 93,873 93,873
FPNOB 0
FPBC 0
AICE 0
Total City of Barcelona 462,664,614 0 0 0 444,753,071 5,431,156 12,480,387 0 0
STATUS OF CONSOLIDATED EXPENSE INITIAL 2010 BUDGET 
Local autonomous bodies
Expenses on 
Personnel goods and Financial Current Capital Financial Financial 
2010 Budget Total expenses services expenses transfers Investment transfers assets liabilities
IMPD 6,148,808 3,313,924 1,070,902 620 1,746,430 12,922 4,000 10 0
IMPUQV 15,686,124 2,480,537 1,768,581 0 6,407,000 30,000 5,000,006 0 0
IMEB 101,350,201 34,715,179 13,458,190 31,910 52,994,923 150,000 0 0 0
IMI 26,900,481 13,061,035 13,719,446 0 120,000 0 0 0 0
IMU 1,060,074 698,750 353,740 0 4,500 3,084 0 0 0
IMH 25,816,121 12,287,000 9,448,181 0 4,080,940 0 0 0 0
IMMB 12,913,428 3,879,845 7,299,099 0 222,789 1,511,695 0 0 0
IBE 17,302,116 2,772,856 4,707,260 0 9,802,000 20,000 0 0 0
IMSS 70,165,152 19,673,776 48,525,402 0 1,965,974 0 0 0 0
Total Local autonomous bodies 277,342,505 92,882,902 100,350,801 32,530 77,344,556 1,727,701 5,004,006 10 0
Adjustments and deletions
IMPD 0
IMPUQV 0
IMEB 37,627 37,627
IMI 0
IMU 0
IMH 4,080,940 4,080,940
IMMB 0
IBE 0
IMSS 0
Total Local autonomous bodies 4,118,567 0 0 0 4,118,567 0 0 0 0
STATUS OF CONSOLIDATED EXPENSE INITIAL 2010 BUDGET 
Public business entities
Expenses on 
Personnel goods and Financial Current Capital Financial Financial 
2010 Budget Total expenses services expenses transfers Investment transfers assets liabilities
ICUB 117,300,000 23,705,737 41,608,306 0 44,305,570 0 7,480,387 200,000 0
IMPJ 58,064,398 40,464,467 16,406,931 0 0 1,193,000 0 0 0
IMFMVDR 1,818,974 729,863 823,611 0 175,000 90,500 0 0 0
Total Public business entities 177,183,372 64,900,067 58,838,848 0 44,480,570 1,283,500 7,480,387 200,000 0
Adjustments and deletions
ICUB 13,227,311 13,227,311
IMPJ 0
IMFMVDR 0
Total Public business entities 13,227,311 0 0 0 13,227,311 0 0 0 0
STATUS OF CONSOLIDATED EXPENSE INITIAL 2010 BUDGET 
Municipal firms
Expenses on 
Personnel goods and Financial Current Capital Financial Financial 
2010 Budget Total expenses services expenses transfers Investment transfers assets liabilities
BIMSA 31,521,323 2,052,130 2,979,590 0 0 26,269,000 0 220,603 0
PNB 1,210,600 1,045,100 165,500 0 0 0 0 0
22@ 8,022,980 2,345,000 2,117,980 0 0 3,400,000 0 160,000 0
APC 1,656,956 1,052,000 575,956 0 0 0 0 29,000 0
PE 9,283,480 1,561,054 1,298,446 0 0 6,423,980 0 0
FCV 3,631,388 1,989,988 1,343,670 0 221,615 0 0 76,115 0
ICB 18,045,509 1,265,103 16,780,406 0 0 0 0 0 0
BA 36,221,287 14,380,750 18,227,132 333,790 0 0 0 3,279,614 0
BAGUR 10,477,169 4,235,477 6,199,582 0 0 42,110 0 0 0
Total municipal firms 120,070,692 29,926,603 49,688,262 333,790 221,615 36,135,090 0 3,765,332 0
Adjustments and deletions
BIMSA 0
PNB 0
22@ 0
APC 0
PE 0
FCV 0
ICB 0
BA 0
BAGUR 0
Total municipal firms 0 0 0 0 0 0 0 0 0
STATUS OF CONSOLIDATED EXPENSE INITIAL 2010 BUDGET 
Consortiums, foundations and other
Expenses on 
Personnel goods and Financial Current Capital Financial Financial 
2010 Budget Total expenses services expenses transfers Investment transfers assets liabilities
CIIMU 342,466 202,725 109,333 663 27,000 2,745 0 0 0
CCIDB 226,970 6 70,703 2 125,000 8 1 0 31,250
AEUB 1,824,446 1,427,400 329,587 969 27,854 38,636 0 0 0
ALEB 1,129,162 710,418 418,684 10 10 40 0 0 0
CB 28,745,925 587,568 1,150,275 3 443,448 26,564,626 2 2 1
CBB 18,275,279 15,393,291 1,871,082 0 249,087 761,809 10 0 0
CMF 4,809,750 1,542,633 3,217,081 12 12 50,000 0 0 12
FAR 1,500,000 1,080,968 385,032 34,000 0 0 0 0 0
FPNOB 26,710,480 1,035,936 17,550,102 75,000 0 1,847,000 0 3,582,442 2,620,000
FPBC 1,900,549 16,000 1,848,674 0 0 0 0 35,875 0
AICE 267,927 37,000 230,927 0 0 0 0 0 0
Total Consortiums, Found. & other 85,732,954 22,033,945 27,181,480 110,659 872,411 29,264,864 13 3,618,319 2,651,263
Adjustments and deletions
CIIMU 0
CCIDB 7,170,124 95,000 7,075,124
AEUB 0
ALEB 0
CB 20,298,000 20,298,000
CBB 82,125 82,125
CMF 0
FAR 0
FPNOB 1,399,249 1,399,249
FPBC 0
AICE 0
Total Consortiums, Found. & other 28,949,498 0 1,399,249 0 177,125 20,298,000 7,075,124 0 0