13.- BALANCES WITH MULTIGROUP, ASSOCIATED AND RELATED COMPANIES 69 The detail, at consolidated level, of the accounts receivable from and payable to companies carried by the equity method, multigroup and other related companies is as follows: Company
Receivable
Payable
Companies consolidated by the proportional integration method
85
147
0
241
Other related companies
429
20
Total
514
408
Companies carried by the equity method
The accounts receivable from other related companies are recorded basically under the “ShortTerm Financial Investments - Other Loans” and “Long-Term Financial Investments - Other Loans” captions, while the accounts payable to them are recorded under the “Trade Accounts Payable” and “Other Nontrade Payables” captions in the accompanying consolidated balance sheet.
The “Accounts Receivable - Other Accounts Receivable” caption in the consolidated balance sheet includes Ptas. 150 million relating to accounts receivable from the directors.