Public Account 2018
CONSOLIDATED FINANCIAL MANAGEMENT
OF THE NON FINANCIAL NATIONAL PUBLIC SECTOR
This chapter presents the management result of the Consolidated Non-Financial National Public Sector shown in the Saving-Investment-Financing Account, which allows for the identification of the nature, scope and impact of the economic-financial transactions made by said sector against the economy as a whole.
Then, there is an explanation of the methodological criteria adopted to obtain and handle the information of the sector under analysis, also pointing the limitations of said methodology.
General and Methodological Aspects
The theoretical universe considered includes transactions made with the rest of the economy by each of the institutional components of the Non-Financial National Public Sector, as follows:
- National Administration
- National Universities
- Non-Financial National Government Enterprises
- Public Entities expressly excluded from the National Administration Budget
- Trust Funds
Point a) includes the following: Central Administration, Decentralized Bodies (excluding National Universities, which are detailed in point b)) and Social Security Institutions, including former Pensioners Funds from the provinces transferred to the National area.
Point c) refers to those companies included in the Consolidated Budget of the National Public Sector, approved by Administrative Decision 1623, dated September 21, 2018.
Point d) gathers Public Entities expressly excluded from the National Administration which, according to the regulation mentioned before, are part of the universe which is consolidated, and their budget regime is similar to the one used for the Government Business Enterprises and companies mentioned in said point.
In relation to point e), the financial statements of the subsector Trust Funds of the National Government are disclosed, according to point a) of article 2 of Law 25,152 of Fiscal Solvency and its amendments.
The registration moment of the operations considered in the elaboration of this statement is referred to themoment of accrual of the payments and to the moment of collection of the resources of the National Administration, while all the flows of public companies, trust funds and public entities were considered as from their accrual. The only exception was transfers among entities within the analysed universe, which were taken by the accrual so as to enable an appropriate consolidation process among the different sub-universes.
The consolidation process was undertaken at two levels:
- Identification of transfers made within the National Administration as figurative contributions and expenses, and in the rest of the sub-sectors (part of the Non Financial National Public Sector) as internal current or capital transfers.
- Detection of transfers and their corresponding classification as such as long as they are among the sub-sectors part of the Non-Financial National Public Sector.
The information about the amounts to be consolidated in each case was elaborated as follows:
- Figurative Expenses and Contributions were taken from the Integrated System of Financial Information (S.I.D.I.F.) by their accrued amounts. The amounts disclosed in transfers from entities of the other sub-sectors to entities of the same group are based on the amounts declared by the corresponding entities.
- The information referred to Transfers of the National Administration to Government Business Enterprises, Public Entities and Trust Funds was taken from the data included in the eSIDIF and with a counterpart in the statements of said entities disclosed in the SIFEP.
On the other hand, the information related to the flows which have an inverse direction were taken from the statements presented to the National Accounting Office by the Public Companies, Trust Funds, Public Entities and National Universities with the information registered in the eSIDIF.
As a consequence of the criterion adopted for the accounting of the transfers which can be consolidated (including figurative ones), the difference among transfers accrued as resources in 2018 by each subsector and the ones actually collected by the same, was incorporated to the Financing Account as an increase of any transfers receivable (or figurative contributions collectible, as it may correspond).
A special mention is made for Variations of Cash and cash equivalents, which were taken – within the Financing Account - by their net amount at each institutional level, and presented in each case, either only as a decrease or only as an increase, as it may correspond.
In this disclosure, as in previous years, neither the presale of goods and services nor the tax payments made among the subsectors have been consolidated, so as not to misrepresent the importance of the operations arising from the intrinsic activities of the same.
As done for fiscal year 2017, Disposition NAO 9/2018 approved the “Guidelines for the disclosure 2018” with the objective of simplifying the presentation of documents by the bodies of said sector. Said regulation sets the use of the SIFEP (Financial Information System for the Public Business Enterprises, Trust Funds and Entities excluded from the National Administration Budget) as the information disclosure tool for the entities included in points b), c) and d) of article 8 of Law 24,156 and incorporating for this fiscal year the National Universities within the disclosures through SIFEP.
This information entered to the SIFEP can be analyzed with the Business Intelligence tools, which helps either the consolidation of the information disclosed by the eSIDIF registrations, and the analysis of the tables and financial statements presented under the closing regulations.
The following are some comments on specific aspects of the information disclosed at each institutional level and about Eliminations.
National Administration
The budget information was taken from the data registered in the eSIDIF.
Also, the National Administration bodies complied with the requirements of Disposition 71/10 and its amendments of the National Accounting Office. The purpose of this disposition is to seek consistency by contrasting the eSIDIF with the information presented.
In general terms, current revenue, capital resources and financial sources were considered on the basis of the amount collected in each case, while current and capital expenses, figurative expenses and financial applications were expressed with the accrued amounts.
As an exception to the general rule for revenue, and in order to safeguard the consolidation criteria previously described, figurative contributions were taken at the accrual stage within the National Administration.
Financial Sources and Applications, as previously mentioned, were closed as from the budget execution amounts registered in the eSIDIF.
National Universities
Basic information about the Saving-Investment-Financing Accounts of the National Universities was taken from the statements sent by then to the SIFEP.
As of December 31, 2018, this institutional level was integrated by 57 National Universities.
The consolidation made for the subsector shows the accrued expenses for the fiscal year and the revenue actually collected for the same period, except for the case of transfers that financed universities, which, as mentioned before, should have been taken in the accrual stage in order to keep the aforementioned consolidation criteria.
Government Business Companies
The budgetary information was obtained from the data registered in the SIPEF.
The scheme for this sub-sector registers all the resources and expenses of Government Business Companies, including the specific ones of their activity.
The main information sources of the sub-sector were the National Office of Patrimony Normalization under the Under Secretariat of Administration and Patrimony Normalization of the Legal and Administrative Secretariat of the Ministry of Economy and Public Finance, for Residual Companies; and in the case of On-going Concerns, the Companies themselves.
Resources and expenses executions were given by the entities of the sub-sector themselves, in compliance with Disposition 71/10 of the National Accounting Office, and its amendments.
In relation to the executed amounts of the corresponding budgets, it is noted that all the companies in the Consolidated Budget of the National Public Sector, approved by Administrative Decision 1623, dated September 21, 2018, were included. Lotería Nacional S.E. did not comply with the disclosure of the Saving-Investment-Financing Account required by the regulations for the closing of the fiscal year.
Public Entities
The scheme for this sub-sector registers all the resources and expenses of the Public Entities specifically excluded from the National Administration.
Resources and expenses executions were provided by the entities themselves, under Disposition 71/10 of the National Accounting Office and its amendments.
The executed values of the corresponding budgets included every Entity of the sector.
Trust Funds
The scheme for this sub-sector registers all the resources and expenditures of the National Government Trust Funds.
The execution of resources and expenses was provided by the entities themselves, in compliance with Disposition 71/10 of the National Accounting Office.
It is noted that the executed values included every Trust Fund considered in the Budget for the Consolidated Non Financial National Public Sector.
Eliminations
In order to have the amount of transfers among sectors to be eliminated, lists are obtained from the SIDIF of point 5 Transfers identifying the sub total entries of the entities included in the Consolidated Budget, and the same are contrasted with the transfers registered by said entities in the SIFEP. There follows a detail of the amounts of both systems for each entity.
1) 5.5.2 Transfers to Non Financial Public Business Companies to finance current expenses.
Item 5.5.2 accrued in the eSIDIF is of $ 94,412,048,340.32 from which $ 94,242,239,286.32 are for sub partial amounts of companies which consolidate in the non financial National Public Sector.
In Table 35, $ 94.241.572.619,70 have been included as eliminations, almost the total amount of those current transfers to Public Business Companies, as the amount registered in the eSIDIF by the issuer is the same as the one informed in the SIFEP by the receptor, except in the case of TELAM SAIP which informed in the SIFEP 1.333.332,00, and in the SIDIF there is an entry for 1.999.998,00.
|
Description |
Amount to be eliminated |
|
00151 - Argentina Televisora Color (ATC S.A.) |
1.389.934,00 |
|
00152 - TELAM SAIP |
1.333.332,00 |
|
00153 - Servicio de Radio y Televisión de la Universidad Nacional de |
86.509.000,00 |
|
00510 - Energía Argentina S.A. (*) |
51.468.371.813,00 |
|
00557 - TANDANOR S.A. |
162.998.000,00 |
|
00563 - Fábrica Argentina de Aviones General San Martín |
893.712.076,00 |
|
00570 - Contenidos Públicos S.E. |
160.299.498,00 |
|
00705 - Administración General de Puertos S.E. |
20.000.000,00 |
|
00735 - Yacimientos Carboníferos de Rio Turbio |
2.377.482.772,00 |
|
00752 - Correo Argentino |
2.229.933.000,00 |
|
00775 - Belgrano Cargas y Logística |
972.149.095,00 |
|
00776 - Radio y Televisión Argentina S.E. (RTA S.E.) |
3.056.600.000,00 |
|
00777 - Administración de Infraestructuras Ferroviarias S.E. |
652.463.000,00 |
|
00778 - Operador Ferroviario S.E. (*) |
18.725.406.792,70 |
|
00789 - Administradora de Recursos Humanos Ferroviarios S.A. |
12.037.225.307,00 |
|
00791 - TELAM S.E. |
1.175.900.000,00 |
|
00799 - EDUCAR S.E. |
210.924.000,00 |
|
00860 - Radio Universidad Nacional del Litoral |
8.875.000,00 |
|
Total Current Transfers |
94.241.572.619,70 |
(*) There are diferences of $0,62 and $ 0,16 for Enarsa and SOFSE, but they are not relevant or this analysis and eliminations.
A 99,999% of the capital transfers between the National Administration and the Public Business Companies can be eliminated.
2) 5.5.7 Transfers to non financial Public Business Companies to finance capital expenses.
Item 5.5.7 accrued in the eSIDIF is of $ 32.664.616.017,30 of which
$ 17.670.018.027,33 are for sub totals of companies which consolidate in
the SPN.
All the transfers of capital to Public Business Companies have been eliminated from Table 35 as the amount registered in the eSIDIF by the issuer is included in the amount informed in the SIFEP by the receptor.
|
Description |
Amount to be eliminated |
|
00181 - DIOXITEK S.A. |
300.000.000,00 |
|
00510 - Energía Argentina S.A. |
1.238.252.173,00 |
|
00570 - Contenidos Públicos S.E. |
249.916.531,00 |
|
00735 - Yacimientos Carboníferos de Rio Turbio |
211.000.000,00 |
|
00752 - Correo Argentino |
473.000.000,00 |
|
00755 - VENG S.A. |
50.000.000,00 |
|
00775 - Belgrano Cargas y Logística |
1.463.279.283,00 |
|
00776 - Radio y Televisión Argentina S.E. (RTA S.E.) |
43.463.159,00 |
|
00777 - Administración de Infraestructuras Ferroviarias S.E. |
5.710.697.084,20 |
|
00778 - Operador Ferroviario S.E. |
434.630.055,00 |
|
00789 - Administradora de Recursos Humanos Ferroviarios S.A. |
2.000.000,00 |
|
00791 - TELAM S.E. |
14.355.314,13 |
|
00794 - Nucleoeléctrica Argentina S.A. |
7.290.362.430,00 |
|
00799 - EDUCAR S.E. |
189.061.998,00 |
|
Total capital transfers |
17.670.018.027,33 |
A 100% of the capital transfers between the National Administration and the Public Business Companies can be eliminated.
3) 5.5.4 Transfers to Trust Funds and other Entities of the Non Financial National Public Sector to finance current expenses.
Item 5.5.4 accrued in the eSIDIF is of $ 105.489.487.792,46 of which
$ 103.143.257.634,86 are for sub totals of trust funds and other entities
which consolidate in the SPN.
All those transfers to finance current expenses to Trust Funds and other entities have been eliminated from Table 35 as the amount registered in the eSIDIF by the issuer is included in the amount informed in the SIFEP by the receptor.
|
Description |
Amount to be eliminated |
|
Other entities |
|
|
00403 - Superintendencia de Bienestar de la Policía Federal Argentina |
25.200.000,00 |
|
00625 - Administración Federal de Ingresos Públicos |
6.263.843.692,33 |
|
00790 - Unidad Especial Sistema de Transmisión Yacyretá - UESTY |
15.772.000,00 |
|
02129 - Inst. Nac. de Serv. Sociales para Jubilados y Pensionados |
41.884.913.751,12 |
|
Trust Funds |
|
|
00765 - Fondo Nacional de Desarrollo Productivo |
440.000.000,00 |
|
00950 - Fondo Fiduciario de Promoción de la Industria de Software |
35.000.000,00 |
|
00956 - Fondo Fiduciario de Capital Social |
26.940.000,00 |
|
00957 - Fondo Fiduciario para la Promoción Científica y Tecnológica |
320.000.000,00 |
|
00964 - Fondo Fiduciario del Sistema de Infraestructura de Transporte |
47.316.520.000,00 |
|
00968 - Fondo Fiduciario de Promoción Ovina |
80.000.000,00 |
|
00980 - Fondo Fiduciario para Subsidios de Consumos Residenciales de Gas Licuado de Petróleo Ley 26.020 |
6.735.068.191,00 |
|
Total |
103.143.257.634,45 |
The 100% of the current transfers between the National Administration and the Trust Funds and other Public Entities can be eliminated.
4) 5.5.9 Transfers to Trust Funds and Other Entities of the Non Financial National Public Sector to finance capital expenses.
Item 5.5.9 accrued in the eSIDIF is of $ 11.721.139.837,21 of which
$ 11.206.367.225,00 are for sub totals of trust funds and other entities
which consolidate in the SPN. All these capital transfers to Trust Funds
have been included in Table 35 as eliminations, as the amount registered in
the eSIDIF by the issuer is the same as the one informed in the SIFEP by
the receptor.
|
Description |
Amount to be eliminated |
|
00515 - Fondo Fiduciario para la Vivienda Social |
1.782.800.000,00 |
|
00956 - Fondo Fiduciario de Capital Social |
29.470.000,00 |
|
00960 - Fondo Fiduciario para el Transporte Eléctrico Federal |
394.097.225,00 |
|
00981 - Fondo Fiduciario Programa Crédito Argentino del Bicentenario para la Vivienda Única Familiar |
9.000.000.000,00 |
|
Total |
11.206.367.225,00 |
The 100% of the capital transfers between the National Administration and the Trust Funds and other Public Entities can be eliminated.
5) 5.6.1 Transfers to National Universities to finance current expenses
Item 5.6.1 accrued in the eSIDIF is of $ 108.300.159.534,25, of which
$ 108.299.015.034,25 are for National Universities, and the other $
1.144.500 accrued in favor of IECS Asociación Civil - Instituto de
Efectividad Clínica y Sanitaria $ 64.500 and accrued in favor of
Universidad Provincial de Ezeiza $ 1.080.000.
6) 5.6.2 Transfers to National Universities to finance capital expenses
Item 5.6.2 accrued in the eSIDIF is of $ 1.039.174.231,00.
There follows a detail of the corrections made in the SIF Tables presented by the Universities:
- In those cases in which the University has registered an accrued amount but incorrectly disclosed the Partial Entry, the correct Entry was considered so that those amounts could be eliminated in the consolidation. Such cases were:
|
National University |
Adjustment |
|
|
Item 5.6.1 |
Item 5.6.2 |
|
|
Universidad de Buenos Aires |
-2.478.153,70 |
2.478.153,70 |
|
Universidad Nacional de Misiones |
-101.840,00 |
101.840,00 |
|
132.511,88 |
-132.511,38 |
|
|
225.466,07 |
-225.466,07 |
|
|
Universidad Nacional de Rosario |
-2.020.816 |
2.020.816 |
|
-5.843.302 |
5.843.302 |
|
|
-70.000 |
70.000 |
|
|
Universidad Nacional de Tres de Febrero |
-131.865 |
131.865 |
|
Universidad Nacional del Oeste |
-2.513.038 |
2.513.038 |
As for Program 87 – Program for the Development of Education Infrastructure, as in previous years, an automatic adjustment has been made in the cases in which the University did not consider the accrued amounts, which were informed to the Universities, or when the University registered all the credit of the agreement.
There follows a detail of the adjustments and corresponding amounts for those Universities:
|
NATIONAL UNIVERSITY |
ADJUSTMENT |
|
Universidad de Buenos Aires |
12.492.643,20 |
|
Universidad Nacional del Centro |
4.935.482,38 |
|
Universidad Nacional de José C. Paz |
-10.730.599,34 |
|
Universidad Nacional de Entre Ríos |
-13.342.348,09 |
|
Universidad Nacional de Formosa |
-5.157.048,99 |
|
Universidad Nacional de Hurlingham |
-2.029.317,97 |
|
Universidad Nacional de La Plata |
44.743.283,68 |
|
Universidad Nacional de Lanús |
2.651.704,34 |
|
Universidad Nacional del Litoral |
8.696.883,14 |
|
Universidad Nacional de Río Negro |
-136.400.782,29 |
|
Universidad Nacional de San Juan |
-25.669.860,51 |
|
Universidad Nacional de Villa María |
15.047.169,10 |
If the University considered the amounts of Financing Source 22 in the Agreements CAF of Program 87 as External Sector, the corresponding adjustment was made and they were placed within the National Administration:
|
National University |
External Sector |
National Admnistration |
|
Universidad Nacional del Nordeste |
-8.902.599,80 |
8.902.599,80 |
|
Universidad Nacional de Chilecito |
-8.311.299,70 |
8.311.299,70 |
|
Universidad Nacional de San Juan |
-23.310.620,80 |
23.310.620,80 |
There follows a detail of the amounts of Item 5.6 registered in the eSIDIF which could not be eliminated:
|
Item 5.6.1. – Current Transfers |
|||
|
National University |
Amount not eliminated |
Detail of transfers |
Reason |
|
Universidad de Buenos Aires |
$ 257.875.225,96 |
$ 27.367.109,96 $ 230.508.116,00 |
Total amount of transfers registered as Own Resources by the University Total amount of transfers not registered by University |
|
Univ. Nac. De Córdoba |
$ 3.924.102 |
$ 3.258.000 $396.102 |
transfers registered as Own Resources by the University Transfers registered for Fiscal Year 2017 |
|
Univ. Nac. De Entre Ríos |
$ 407.913,84 |
$ 407.913,84 |
Transfers registered for Fiscal Year 2017 |
|
Univ. Nac. Gral. San Martín |
$ 2.781.880 |
$ 2.493.180 $ 288.700 |
Total amount of transfers registered as Own Resources (FONECAP) Transfer to be registered in 2019 as own resources |
|
Univ. Nac. de La Matanza |
$ 318.800 |
$ 318.800 |
Transfer not registered by University |
|
Univ. Nac. Patagonia San Juan Bosco |
$ 721.910 |
$ 196.112 $ 525.798 |
Transfer registered in 2017 Transfer not registered by University |
|
Univ. Nac. de La Plata |
$ 1.439.528,30 |
$491.519 $ 498.920 $299.089,30 $150.000 |
Total not registered transfers due to lack of documents To be registered in 2019 Technical Assistance and Sale of Goods and Services Amount registered in 2017 |
|
Univ. Nac. de Lanús |
$ 360.000 |
$ 354.000 $ 6.000 |
Service invoiced Transfer not considered |
|
Univ. Nac. de Misiones |
$ 154.720 |
$ 75.000 $ 79.720 |
Transfer not registered by University RIU – Amount not considered |
|
Univ. Nac. de Quilmes |
$ 110.200 |
$ 110.200 |
Transfer entered as Own Resources |
|
Univ. Nac. de Río Cuarto |
$ 12.196.808,30 |
$ 12.196.808,30 |
Total of Transfers not registered by University |
|
Univ. Nac. de Tres de Febrero |
$ 6.240.156.10 |
$ 6.113.161,30 $ 402.000 $ 3.724.994,80 |
Total of transfers considered as Own Resources (FOPECAP) Transfer not registered Total registered as Own Resources (Services) |
|
Item 5.6.1. – Current Transfers |
|||
|
National University |
Amount not eliminated |
Detail of Transfers |
Reason |
|
Univ. Nac. de Villa María |
$ 1.370.000 |
$ 1.370.000 |
Total of Transfers not registered |
|
Univ. Nac. de Litoral |
$ 16.569.299,15 |
$383.412 $ 16.185.887,15 |
Transfer registered in 2017 Not registered transfer |
|
Others |
1.144.500 |
$ 64.000 $ 1.080.000 |
It is not a National University - IECS – Asociación Civil Univ. Provincial de Ezeiza |
|
|
Item 5.6.2. – Transfers of Capital |
||
|
National University |
Amount not eliminated |
Detail of Transfers |
Reason |
|
Universidad de Buenos Aires |
$ 66.351.965,78 |
$ 66..351.965,78 |
Total of transfers not registered by University |
|
Univ. Nac. de Chilecito |
$ 13.535.622,61 |
$ 13.535.622,61 |
Total of transfers not registered by University |
|
Univ. Nac. de Gral San Martín |
$ 73.192.694,41 |
$ 72.192.694,41 $ 1.000.000 |
Total of transfers to be registered as Own Resources in 2019 Transfer registered in 2018 as Own Resources |
|
Univ. Nac. de Río Cuarto |
$ 5.063.574 |
$ 5.063.574 |
Total of transfers not registered |
|
Univ. Nac. de Río Negro |
$ 32.346.419,04 |
$ 32.346.419,04 |
Total of transfers registered |
|
Univ. Nac. de Villa María |
$ 180.000. |
$ 180.000 |
Not registered transfer |
|
Univ. Nac. del Litoral |
$ 570.000 |
$ 570.000 |
Not registered transfer |
Thus, the 99.72% of the current transfers registered in the eSIDIF have been eliminated. There follows a detail:
|
Description |
Amount to be eliminated |
|
00806 - Universidad de Buenos Aires |
18.987.713.673,00 |
|
00807 - Universidad Nacional de Catamarca |
1.467.947.975,00 |
|
00808 - Universidad Nacional del Centro de la Provincia de Bs.As. |
1.703.828.698,00 |
|
00809 - Universidad Nacional del Comahue |
2.312.226.089,00 |
|
00810 - Universidad Nacional de Córdoba |
7.350.871.507,95 |
|
00811 - Universidad Nacional de Cuyo |
4.259.175.695,00 |
|
00812 - Universidad Nacional de Entre Ríos |
1.381.063.932,00 |
|
00813 - Universidad Nacional de Formosa |
879.672.898,00 |
|
00814 - Universidad Nacional de General San Martín |
1.366.573.933,29 |
|
00815 - Universidad Nacional de General Sarmiento |
773.977.965,00 |
|
00816 - Universidad Nacional de Jujuy |
1.351.977.807,01 |
|
00817 - Universidad Nacional de La Matanza |
1.696.002.374,21 |
|
00818 - Universidad Nacional de La Pampa |
1.179.568.227,00 |
|
00819 - Universidad Nacional de La Plata |
7.291.481.853,00 |
|
00820 - Universidad Nacional del Litoral |
2.738.875.645,35 |
|
00821 - Universidad Nacional de Lomas de Zamora |
1.486.585.258,00 |
|
00822 - Universidad Nacional de Luján |
1.410.952.944,00 |
|
00823 - Universidad Nacional de Mar del Plata |
2.291.294.621,30 |
|
00824 - Universidad Nacional de Misiones |
1.639.764.984,95 |
|
00825 - Universidad Nacional del Nordeste |
2.976.997.682,00 |
|
00826 - Universidad Nacional de la Patagonia |
1.869.587.476,00 |
|
00827 - Universidad Nacional de Quilmes |
972.895.502,00 |
|
00828 - Universidad Nacional de Río Cuarto |
1.661.935.955,00 |
|
00829 - Universidad Nacional de Rosario |
5.301.554.502,00 |
|
00830 - Universidad Nacional de Salta |
1.774.558.329,00 |
|
00831 - Universidad Nacional de San Juan |
3.055.385.433,00 |
|
00832 - Universidad Nacional de San Luis |
1.908.150.629,00 |
|
00833 - Universidad Nacional de Santiago del Estero |
1.091.818.084,00 |
|
00834 - Universidad Nacional del Sur |
2.071.261.425,00 |
|
00835 - Universidad Tecnológica Nacional |
6.880.057.745,10 |
|
00836 - Universidad Nacional de Tucumán |
5.147.390.619,99 |
|
00837 - Universidad Nacional de La Rioja |
1.343.069.726,00 |
|
00839 - Universidad Nacional de Lanús |
749.649.799,00 |
|
00840 - Universidad Nacional de Tres de Febrero |
782.087.250,20 |
|
00841 - Universidad Nacional de Villa María |
679.192.293,00 |
|
00842 - Universidad Nacional de la Patagonia Austral |
1.051.403.907,00 |
|
00843 - Universidad Nacional de las Artes |
1.162.899.108,31 |
|
00845 - Universidad Nacional de Chilecito |
453.403.215,00 |
|
00846 - Universidad Nacional del Noroeste de la Pcia. de Buenos Aires |
544.024.998,00 |
|
00847 - Universidad Nacional de Rio Negro |
863.753.346,00 |
|
00848 - Universidades sin Discriminar |
800.000,00 |
|
00849 - Otras Universidades no especificadas |
3.820.994,80 |
|
00855 - Universidad Nacional de Chaco Austral |
339.675.298,00 |
|
00861 - Universidad Nacional de Villa Mercedes |
170.001.094,00 |
|
00862 - Universidad Nacional de Avellaneda |
444.093.966,00 |
|
00863 - Universidad Nacional del Oeste |
222.296.382,00 |
|
00864 – Univ. Nac. de Tierra del Fuego, Antártida e Islas del Atlántico Sur |
455.662.050,00 |
|
00865 - Universidad Nacional de Moreno |
361.313.600,74 |
|
00866 - Universidad Nacional Arturo Jauretche |
608.224.916,40 |
|
00867 - Universidad Nacional José Clemente Paz |
437.142.326,00 |
|
00868 - Universidad Nacional de Comechingones |
69.514.837,00 |
|
00869 - Universidad Nacional de Hurlingham |
281.933.102,00 |
|
00870 - Universidad Nacional del Alto Uruguay |
61.672.067,00 |
|
00871 - Universidad de Rafaela |
129.610.037,00 |
|
00872 - Universidad de la Defensa Nacional |
92.664.585,00 |
|
00873 - Universidad Nacional de San Antonio de Areco |
95.469.012,00 |
|
00874 - Universidad Nacional de Guillermo Brown |
64.795.079,00 |
|
00875 - Universidad Pedagógica Nacional |
189.072.038,00 |
|
00876 - Universidad Nacional Raúl Scalabrini Ortiz |
56.150.000,00 |
|
Total |
107.994.544.490,60 |
Also, the 81.60% of the capital transfers registered in the eSIDIF were eliminated as follows:
|
Description |
Amount to be eliminated |
|
00806 - Universidad de Buenos Aires |
71.797.391,16 |
|
00807 - Universidad Nacional de Catamarca |
17.904.995,45 |
|
00808 - Universidad Nacional del Centro de la Provincia de Bs. As. |
9.335.011,38 |
|
00809 - Universidad Nacional del Comahue |
40.443.648,56 |
|
00810 - Universidad Nacional de Cordoba |
23.825.327,53 |
|
00811 - Universidad Nacional de Cuyo |
5.674.825,00 |
|
00812 - Universidad Nacional de Entre Ríos |
12.685.155,74 |
|
00813 - Universidad Nacional de Formosa |
6.944.895,26 |
|
00814 - Universidad Nacional de General San Martín |
11.664.245,64 |
|
00815 - Universidad Nacional de General Sarmiento |
4.773.808,01 |
|
00816 - Universidad Nacional de Jujuy |
3.440.624,00 |
|
00817 - Universidad Nacional de La Matanza |
55.401.394,79 |
|
00818 - Universidad Nacional de La Pampa |
3.643.143,00 |
|
00819 - Universidad Nacional de La Plata |
60.299.802,59 |
|
00820 - Universidad Nacional del Litoral |
14.375.339,14 |
|
00821 - Universidad Nacional de Lomas de Zamora |
22.723.602,34 |
|
00822 - Universidad Nacional de Luján |
18.179.639,50 |
|
00823 - Universidad Nacional de Mar del Plata |
6.438.781,00 |
|
00824 - Universidad Nacional de Misiones |
8.971.211,47 |
|
00825 - Universidad Nacional del Nordeste |
12.891.093,80 |
|
00826 - Universidad Nacional de la Patagonia |
3.302.460,00 |
|
00827 - Universidad Nacional de Quilmes |
20.437.153,87 |
|
00829 - Universidad Nacional de Rosario |
23.487.351,96 |
|
00830 - Universidad Nacional de Salta |
15.304.925,76 |
|
00831 - Universidad Nacional de San Juan |
20.473.869,98 |
|
00832 - Universidad Nacional de San Luis |
11.542.275,16 |
|
00833 - Universidad Nacional de Santiago del Estero |
18.058.824,13 |
|
00834 - Universidad Nacional del Sur |
18.955.060,08 |
|
00835 - Universidad Tecnológica Nacional |
14.599.852,14 |
|
00836 - Universidad Nacional de Tucumán |
6.802.429,00 |
|
00837 - Universidad Nacional de La Rioja |
3.078.220,00 |
|
00839 - Universidad Nacional de Lanús |
11.093.077,79 |
|
00840 - Universidad Nacional de Tres de Febrero |
32.780.966,50 |
|
00841 - Universidad Nacional de Villa Maria |
31.723.498,00 |
|
00842 - Universidad Nacional de la Patagonia Austral |
2.991.511,00 |
|
00843 - Universidad Nacional de las Artes |
13.784.869,16 |
|
00845 - Universidad Nacional de Chilecito |
12.019.371,24 |
|
00846 - Universidad Nacional del Noroeste de la Pcia. de Buenos Aires |
18.001.789,06 |
|
00847 - Universidad Nacional de Río Negro |
7.699.825,22 |
|
00855 - Universidad Nacional de Chaco Austral |
2.968.574,00 |
|
00861 - Universidad Nacional de Villa Mercedes |
7.186.663,72 |
|
00862 - Universidad Nacional de Avellaneda |
28.335.084,22 |
|
00863 - Universidad Nacional del Oeste |
2.513.037,00 |
|
00864 – Univ. Nac. de Tierra del Fuego, Antártida e Islas del Atlántico Sur |
2.821.466,00 |
|
00865 - Universidad Nacional de Moreno |
14.991.542,06 |
|
00866 - Universidad Nacional Arturo Jauretche |
2.621.466,00 |
|
00867 - Universidad Nacional José Clemente Paz |
6.671.660,57 |
|
00869 - Universidad Nacional de Hurlingham |
13.599.227,81 |
|
00871 - Universidad de Rafaela |
639.132,00 |
|
00872 - Universidad de la Defensa Nacional |
1.939.795,00 |
|
00873 - Universidad Nacional de San Antonio de Areco |
15.619.932,00 |
|
00874 - Universidad Nacional de Guillermo Brown |
48.735.314,37 |
|
00875 - Universidad Pedagógica Nacional |
1.739.795,00 |
|
Total |
847.933.955,16 |
7) Transfers between National Universities and Public Business Companies (under SIFEP)
$ 84.000.000 were eliminated from resources and expenses by current tranfers between Universidad Nacional de Córdoba and Servicio de Radio y Televisión de la Universidad Nacional Córdoba, as the issuer and the receptor have included the same in their closing tables.
Summarizing by type of entity the information included in points 1 to 7, there follows a table that shows the composition of the amount to be eliminated from Resources and Expenses (Current and Capital):
|
Type of entity |
Current |
Capital |
Total |
|
National Universities |
108.078.544.490,60 |
847.933.955,16 |
108.926.478.445,76 |
|
Public Business Comp |
94.325.572.619,70 |
17.670.018.027,33 |
111.995.590.647,03 |
|
Public Entities |
48.189.729.443,45 |
48.189.729.443,45 |
|
|
Trust Funds |
54.953.528.191,00 |
11.206.367.225,00 |
66.159.895.416,00 |
|
Total |
305.547.374.744,75 |
29.724.319.207,49 |
335.271.693.952,24 |