Spanish authority requires that some accounts must be taken into account in more than one account type in the balance sheet.
Two examples:
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551 account must be included in “Activo corriente - V. Inversiones financieras a corto plazo” but it’s only included in “Pasivo corriente - III Deudas a corto plazo - 3. Otras deudas a corto plazo”.
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5523 account must be included in “Activo corriente - IV. Inversiones en empresas del grupo y asociadas a corto plazo” but it’s only included in “Pasivo Corriente - IV. Deudas con empresas del grupo y asociadas a corto plazo”.
What’s wrong here?
Is it due to the fact that an account only can have one account type related limit?
In this case, Is really valid (legal) this balance sheet in Spain? How?