Change Of University Rechnungsabschlussvo

Original Language Title: Änderung der Univ. RechnungsabschlussVO

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Regulation of the Federal Minister of Science, Research and Economy, which changes the Univ. Accounting Regulation

Pursuant to Section 16 (2) of the University Act 2002, Federal Law Gazette (BGBl). I n ° 120/2002, as last amended by the Federal Law Gazette (BGBl). I n ° 131/2015, shall be assigned in agreement with the Federal Minister for Finance:

The Federal Minister of Education, Science and Culture, Federal Minister for Education, Science and Culture, on the closure of the accounts of the universities (Univ. Accounting Regulation), Federal Law Gazette (BGBl). II No 292/2003, as last amended by the BGBl Regulation. II No 349/2010, shall be amended as follows:

1. § § 3 and 4 together with transcripts are deleted; § 1 receives the title of the paragraph "§ 2." ; § 2 shall receive the paragraph "§ 3." .

2. § 1 together with the headline is:

" General provisions

§ 1. (1) The financial statements of the universities consist of the balance sheet (§ 2) as well as the profit and loss account (§ 3) and is extended by the "particulars and explanations".

(2) The closure of the accounts shall provide as faithfully as possible an image of the financial position of the University as a whole. If this does not succeed in particular circumstances, the "information and explanations" shall provide the necessary additional information.

(3) In the accounts for each item the corresponding amount of the preceding financial year shall be given at least in full EUR 1 000; this shall also apply to the items to be considered separately. If the amounts are not comparable, this shall be indicated and explained in the "particulars and explanations". If the amount of the previous year is adjusted, this should also be stated and explained in the "Details and explanations".

(4) A post of balance sheet or profit and loss account which does not include any amount shall not be listed unless an amount has been shown in the previous accounting year under this item. "

3. In § 2, the breakdown is 2. Passiva:

" 2.

Passiva

A.

Equity

1.

University capital

2.

Reserves

3.

Balance sheet profit/loss

-

of which profit/loss contribution

B.

INVESTMENT GRANTS

C.

PROVISIONS

1.

Provisions for removals

2.

Provisions for pensions

3.

Other provisions

D.

LIABILITIES

1.

Bonds

2.

Liabilities to credit institutions

3.

Payments received

-

of which can be deducted from the stocks

4.

Liabilities from deliveries and services

5.

Liabilities to legal entities with which an equity ratio exists

6.

Other liabilities

E.

CLEARANCE OF ACCOUNTS "

4. In § 3 is lit at Z 1 lit. The following line is added:

"-

of which other proceeds from Federal Ministries "

5. In § 3 Z 8 lit. a becomes the quote "Z 17" by quoting "Z 14" replaced.

(6) In § 3, paragraphs 20 to 24 are deleted; paragraphs 13 to 19 are:

" 13.

Earnings before taxes (subtotal from Z 9 and Z 12)

14.

Taxes on income and income

15.

Net profit/year loss

16.

Resolution of reserves

17.

Allocation to reserves

18.

Profit and/or Loss-making

19.

Balance sheet profit or -Loss. "

7. The following sentence shall be added to Article 5 (2):

"Any claims with a term of at least five years shall at any rate be deemed to be lending."

8. § 5 (5) reads:

" (5) Only amounts which have been made up of the annual surplus during the accounting year or in an earlier accounting year may be shown as reserves. If the equity capital is used up by losses, this item is "negative equity". "

9. § 5 (6), first sentence reads:

" The amount of the liabilities with a residual maturity of up to one year and the amount of liabilities with a remaining maturity of more than one year are in the balance sheet for each separately reported item and for these items as a whole. or in the "particulars and explanations". "

10. § 6 together with headline reads:

" Development of fixed assets, value adjustment

§ 6. (1) The "particulars and explanations" shall indicate the development of the individual assets of the fixed assets. For the various items of fixed assets, the following shall be stated separately:

1.

the cost of acquisition or production at the beginning and end of the accounting year;

2.

the entries and exits and the changes in the course of the accounting year;

3.

the accumulated amortisation at the beginning and end of the accounting year;

4.

the financial statements and attributions of the accounting year;

5.

the movements in depreciation and amortisation as well as changes in the course of the accounting year;

6.

the amount activated in the course of the accounting year if interest is activated in accordance with Section 203 (4) of the UGB.

(2) If assets of fixed assets are fully depreciated in respect of their performance in the years of their acquisition or manufacture, then these assets may be treated as a departure.

(3) Individual impairment charges shall be deducted from the corresponding asset item. "

11. In § 7 (1), first sentence, the expression "with the exception of section 208 (3)" .

12. In § 7 para. 2, first sentence, the quote shall be: "§ 1 Aktiva A II Z 3" by quoting "§ 2 Aktiva A II Z 3" replaced.

13. § 8 together with headline reads:

" Accounting for grants

§ 8. (1) Non-refundable investment grants are to be shown in the post "Investment grants" in accordance with § 2 Passiva B and are not reimbursable in accordance with the depreciation and/or the amortising of the investment grants. the transfer of the asset for which the grant has been granted, in the "Other-of which shall be deducted from the dissolution of investment grants" in accordance with § 3 Z 4 lit. c of the profit and loss account. An open offsetting of depreciation is not permitted.

(2) The "particulars and explanations" shall indicate separately the allocation and dissolution of investment grants in accordance with the assets of fixed assets, with the unallocated investment grants yet to be listed separately. "

14. In § 9 para. 1, first sentence, the quote shall be "(§ 1 Activa A I Z 2)" by quoting "(§ 2 Aktiva A I Z 2)" replaced.

15. In § 9 para. 1, second sentence, the quote " BGBl. I No 61/2010 " by quoting " BGBl. I No 32/2014 " replaced.

16. In § 9 para. 2, the quote shall be "§ 1 Passiva C" by quoting "§ 2 Passiva B" replaced.

17. In § 9 para. 3, the quote becomes "§ 2 Z 8 lit. b" by quoting "§ 3 Z 8 lit. b" replaced.

18. § 10 (1) reads:

"(1) In addition to changes in the quantity, the change in stock shall be taken into account as such."

19. § 11 reads:

" § 11. (1) The "particulars and explanations" shall explain the balance sheet and the profit and loss account, as well as the accounting policies applied thereto, in such a way as to give as true a picture as possible of the assets, financial position and results of the financial statements of the University is mediated.

(2) The balance sheet and profit and loss account shall in any case be supplemented by the following information and explanations:

1.

to the items in § 2 Z 1 lit. A ("FIXED ASSETS") in each case the carrying amounts of the assets, the restrictions on disposal or the purpose of appropriation to third parties;

2.

the accounting and valuation methods used in the preparation of the accounts, as well as significant deviations from these methods compared with the previous year and their impact on the financial and financial situation;

3.

the accounts receivables and liabilities shall state the total amounts of claims and liabilities with a residual maturity of up to one year, up to five years and more than five years. In addition, the total amount of the liabilities for which collateral is ordered shall be indicated, specifying the type and form of security;

4.

the records not shown separately in the balance sheet and the total amount of other financial commitments not shown in or below the balance sheet, provided that this information is relevant for the assessment of the financial situation;

5.

in the case of participations, the name, seat and legal form, the amount of the share in the capital, the equity capital and the result of the last financial year. The information shall also be made for foundations which the University has allocated as a endowment of endowment assets;

6.

Breakdown of the post according to § 3 Z 8 lit. b (cost rates to the hospital carrier according to § 33 UG) in:

a)

Remaining amount for non-activable additional costs according to § 55 Z 1 KAKuG;

b)

The remaining amount for additional costs according to § 55 Z 2 KAKuG; whose identification and development is broken down into the additional costs of the university hospitals and into the performance of the university's services;

c)

Additional costs according to § 55 Z 3 KAKuG;

7.

the references of the members of the rectorate and of the university council separately for each institution, namely:

a)

the total remuneration paid for the activity in the accounting year (salaries, allowances, insurance charges, commissions and ancesuties of any kind). The total deductions also include references which are not disbursed, but which are converted into claims of a different kind or used in order to increase other claims. The salaries and allowances for each institution shall be given separately from the total remuneration;

b)

the total salaries (severance payments, pensions, survivors ' pensions and benefits of related art) of the former members of the designated bodies and their survivors;

c)

the advances and credits granted, the interest, the essential conditions and any sums repaid or disbursed, and the liability conditions which have been granted to those persons;

8.

the average number of university staff members during the accounting year, separated by academic and artistic university staff (categories 11, 12, 14, 16, 17, 18, 21, 23, 26, 27, 30, 81, 82, 83, 84 according to the Education Documentary Regulation Universities-BidokVUni, BGBl. II No 30/2004, as amended by the BGBl Regulation. II n ° 71/2010), staff members in accordance with § § 26 and 27 UG (categories 24, 25, 64 according to the Education Documentation Ordinance Universities) and general university staff (categories 40, 50, 60, 61, 61, 62, 70 according to the Education Documentation Ordinance Universities); the staff level is to be reported as an annual average value according to the Education Documentary Regulation Universities in full-time equivalents;

9.

the liability conditions disclosed in § 199 of the German Commercial Code (UGB), stating the pledge rights and other collateral guarantees; these liability conditions shall be broken down and explained; liability relationships with respect to participations according to § 189a Z 2 UGB shall be specified separately;

10.

all obligations to cover losses in respect of companies, foundations and associations pursuant to § 10 (1) of the UG;

11.

the shareholder grants and other benefits paid in the accounting year to companies, foundations and associations pursuant to Section 10 (1) of the UG, which exceed an amount of EUR 10,000.00 each;

12.

the other other operating expenses shown in the profit and loss account shall be broken down as follows:

-

Consumption of energy (electricity, heating, water)

-

Maintenance Building

-

Operating costs buildings

-

other maintenance and cleanings by third parties

-

Travel expenses and expenses

-

Message expenditure (postage, telephone, Internet, fax)

-

Rent Building

-

other rental, leasing and royalties

-

Temporary staff and work contracts

-

Commissions to third parties

-

Scholarships, training and other similar funding

-

rest (balance of expenses which cannot be assigned above);

13.

presentation of the points in which the closure of the accounts differs from that of the previous year, and the main reasons for it;

14.

the amount and nature of the individual income or effort items of extraordinary order of magnitude or of extraordinary importance pursuant to § 237 (1) Z 4 UGB;

15.

Information on derivative financial instruments iSd. § 238 (1) (1) and (2) and (2) of the UGB;

16.

Information on transactions not included in the balance sheet pursuant to § 238 (1) Z 10 UGB;

17.

the nature and financial impact of major events after the closing date, which are not taken into account either in the income statement or in the balance sheet pursuant to § 238 (1) Z 11 UGB;

18.

Transactions with nearby companies and persons pursuant to § 238 para. 1 Z 12 UGB;

19.

Information about the expenses for the auditor in accordance with § 238 para. 1 Z 18 UGB;

20.

Information on copies pursuant to § 239 (1) Z 2 UGB;

21.

Indication of all members of the Rectorate and of the University Council in the accounting year according to § 239 (2) of the UGB. "

20. In Section 12 (1), the quote shall be "according to § 2 Z 1 lit. f" by quoting "according to § 3 Z 1 lit. f" replaced.

21. In § 12 para. 2, the quote shall be "according to § 2 Z 1 lit. a" by quoting "according to § 3 Z 1 lit. a" replaced.

22. § 12 (3) and (4) reads:

"(3) All proceeds obtained by the University according to § 27 UG are in the profit and loss account in the item" proceeds according to § 27 UG " according to § 3 Z 1 lit. e to be shown. The card of semi-finished services shall be issued at the balance sheet date in the balance sheet in the item entitled "Not yet chargeable services on behalf of third parties" in accordance with § 2 assets B I Z 2. Changes in the quantity as well as those of the value of the item "Not yet chargeable services on behalf of third parties" to the previous closing date are in the profit and loss account in the item " Change of the stock to not yet Discreditable performance on behalf of third parties " according to § 3 Z 2.

(4) In the "particulars and explanations", the difference between the proceeds and the directly assigned expenses from the activities according to § § 26 and 27 of the UG must be stated separately. Negative differences should be explained and justified in terms of cost recovery. The difference between the proceeds and the directly assigned expenses from § 27 UG is to be determined by the proceeds according to § 27 UG according to § 3 Z 1 lit. e and the change in the stock of non-chargeable services on behalf of third parties in accordance with § 3 Z 2 shall be reduced by the personnel expenses, depreciation and other expenses directly attributable to § 27 UG. The difference between the proceeds and the directly assigned expenses from § 26 UG is to be determined by the cost increases according to § 26 UG according to § 3 Z 1 lit. f in order to reduce the costs which can be directly attributed. "

23. § 13 deleted.

24. In § 14 para. 1, second sentence, the quote "§ § 270 to 276 UGB" by quoting "§ § 269 to 276 UGB" replaced.

25. § 16 (1) and (2) reads:

"(1) From the balance sheet in accordance with § 2 and the profit and loss account in accordance with § 3, the indicators" own resources ratio "and" mobility degree " must be determined.

(2) Equity ratio is the percentage of the ratio between equity (§ 2 Passiva A) and the investment grants (§ 2 Passiva B) on the one hand and the balance sheet total, reduced by the amount according to § 225 UGB of the stock On the other hand, there is a need for payments

26. § 16 (4) reads:

" (4) In the profit and loss account presented in accordance with § 3, the university shall issue an annual error amount and either the own resources ratio is less than 8 vH or the degree of mobility is less than 100 vH, the rectorate shall have the university council by 30 April, together with the closure of the accounts of the past accounting year and the report of the auditor or auditor, to draw up an early warning report. The early warning report is to be forwarded by the University Council together with the closure of the accounts of the Federal Minister for Science, Research and the Federal Ministry of Science, Research and Economics. If it is already foreseeable before the end of the accounting year that an early warning report will be drawn up, the rectorate must immediately draw up the report and bring it to the attention of the University Council. The early warning report shall then be forwarded by the Rectorate of the University Council of the Federal Minister of Economics or the Federal Minister for Science, Research and the Economy within four weeks of submission by the Rectorate. "

27. § 17 reads:

" § 17. The Univ. Accounting Ordination in the version of the BGBl Regulation. II No 32/2016 shall enter into force 1. January 2016 is in force and is for the first time to be applied for the closure of the accounts for the 2016 accounting year. The transitional provisions in accordance with § 906 of the UGB are to be applied in accordance with the For the closure of the accounts for the accounting year 2015, the Univ. Accounting Ordination is in the version of the Regulation BGBl. II No 349/2010. '

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