The entry into force of Law 31/2014, of December 3 amending Law 15/2010 of 5 July, which in turn amended Law 3/2004 of 29 December, which establishes measures combating late payment in commercial transactions, establishes the obligation for commercial companies to publish in the memory of their annual accounts on its website and expressly its average payment period to suppliers.

In connection with this reporting requirement, as at 31 December 2017 the average supplier payment period is 62 days.