Change Of University Rechnungsabschlussvo

Original Language Title: Änderung der Univ. RechnungsabschlussVO

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32. Ordinance of the Federal Minister for Science, Research and Business, with which the Univ. Accounting Ordinance is amended.

Due to § 16 (2) of the University Act 2002, 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 regulation of the Federal Minister of Education, Science and Culture on the closure of the accounts of the universities (Univ. Accounting Ordination), 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 shall be deleted; § 1 shall be replaced by the title "§ 2."; § 2 shall be replaced by the title "§ 3.".

2. § 1 together with headline reads:

" 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 special circumstances, the "particulars and explanations" shall provide the necessary additional information.

(3) In the closure of the accounts, the amount of the corresponding amount of the preceding financial year shall be given at least in full 1 000 euro, including 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 that does not include an 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.

Backlayers

3.

Balance Sheet Profit/Loss

-

of which profit-forward/loss-making

INVESTMENT GRANTS

C.

READOUT

1.

Repositions for Copies

2.

Pensions provisions

3.

Other provisions

D.

LIABILITIES

1.

Bonds

2.

Financial liabilities to credit institutions

3.

received payments

-

deductible from the stocks

4.

shipments and services liabilities

5.

Liabilities to legal entities with which an equity ratio exists

6.

Other liabilities

E.

BILLING

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

-

thereof other revenue from federal ministries "

5. In § 3 Z 8 lit.  a will replace the "Z 17" quote with the "Z 14" citation.

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

" 13.

Result before tax (subtotal of Z 9 and Z 12)

14.

Tax on income and revenue

15.

Annual excess/year-to-year amount

16.

Reaction of Backlayers

17.

Repositions to Backlayers

18.

Profit or Loss lecture

19.

Balance Sheet Profit or -loss. "

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

"Claims with a term of at least five years shall at any rate be considered as lending."

8. § 5 (5) reads:

" (5) Only amounts which have been formed from 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 remaining maturity of up to one year and the amount of liabilities with a remaining maturity of more than one year shall be for each separately reported item and for indicate these items as a whole in the balance sheet or in the 'particulars and explanations'. '

10. § 6 together with headline reads:

" Development of investment assets, value adjustment

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

1.

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

2.

The entries and exits, as well as the changes in the course of the accounting year;

.

The cumulative write-offs at the beginning and end of the accounting year;

4.

The accounting year's depreciation and attributions;

.

The movements in write-offs associated with access and exits, as well as changes in the course of the course of the accounting year;

6.

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

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

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

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

12. In Section 7 (2), first sentence, the quotation "§ 1 Aktiva A II Z 3" is replaced by the quote "§ 2 Aktiva A II Z 3" .

13. § 8 with headline reads:

" Accounting for grants

§ 8. (1) Non-refundable investment grants are to be expelled in the "Investment grants" item in accordance with § 2 Passiva B and are not reimbursable in accordance with the depreciation or 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 depreciation of the write-offs is not allowed.

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

14. In Section 9 (1), first sentence, the quotation "(§ 1 Aktiva A I Z 2)" is replaced by the quote "(§ 2 Aktiva A I Z 2)" .

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

16. In Section 9 (2), the quote "§ 1 Passiva C" is replaced by the quote "§ 2 Passiva B" .

17. In Section 9 (3), the quote " § 2 Z 8 lit.  b " by quoting " § 3 Z 8 lit.  b " .

18. Section 10 (1) reads:

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

19. § 11 is:

"§ 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 ensure that: as faithfully as possible an image of the University's financial position and financial position is conveyed.

(2) The balance sheet and profit and loss account shall be supplemented, in any case, 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 for which they are assigned to third parties;

2.

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

.

The total amounts of receivables and liabilities shown in the balance sheet are the total amounts of the Claims and liabilities with a residual maturity of up to one year, of up to five years and of more than five years. It shall also specify the total amount of liabilities for which collateral assets are ordered, specifying the type and form of collateral;

.

Repositions not shown in the balance sheet as well as the total amount of the reserves other financial obligations not specified in or below the balance sheet, provided that this information is relevant to the assessment of the financial situation;

5.

In the case of participations Name, seat and legal form, the amount of the share in the capital, the equity and the result of the last financial year. The information should also be made for foundations that have been endowed by the University as a endowment;

6.

Post-up of the post according to § 3 Z 8 lit.  b (cost increases to the hospital carrier according to § 33 UG) in:

)

Residual amount for non-activatable additional costs according to § 55 Z 1 KAKuG;

)

The remaining amount for additional costs according to § 55 Z 2 KAKuG; is broken down by its investigation and development in the additional costs of university hospitals and in the cost accounting of universities;

)

Multi-cost according to § 55 Z 3 KAKuG;

7.

The references of the members of the Rectorate and of the University Council separately for each institution, and true:

)

The total remuneration granted for the activity in the accounting year (salaries, allowances, Insurance charges, commissions and ancarial services 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. Of the total remuneration, the salaries and allowances for each institution shall be given separately;

)

Total covers (severance payments, retirement pensions, survivors ' benefits, and related types) the former members of the designated organs and their survivors;

)

advances and loans granted, giving interest rates, the essential conditions and the any sums repaid or adopted, as well as the liability conditions received for the benefit of such persons;

.

The average number of university staff members during the Accounting year, separated according to scientific and artistic university staff (categories 11, 12, 14, 16, 17, 18, 21, 23, 26, 27, 30, 81, 82, 83, 84 according to the Education Documentation Ordinance 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 Regulation 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 relationships reported in accordance with § 199 of the German Commercial Code (UGB), stating the pledge rights and the other Collateral security; these liability conditions shall be broken down and explained; liability relationships in respect of shareholdings in accordance with § 189a Z 2 UGB shall be disclosed separately;

10.

all obligations to cover loss of companies, foundations, and clubs in accordance with Section 10 (1) of the UG;

.

Shareholders ' grants and other benefits paid in the accounting year Companies, foundations and clubs according to § 10 paragraph 1 UG, which exceed an amount of 10,000.00 EUR each;

12.

Other business operations reported in the profit and loss account Expenses shall be broken down as follows:

-

Power consumption (power, heating, water)

-

Maintenance Building

-

Operating costs building

Other third party maintenance and cleanings

Travel expenses and spesen

-

Message Cost (Oporto, Telephone, Internet, Telefax)

-

Ments Building

-

Other rental, leasing, and royalties

-

Temporary staff and work contracts

-

Commissions to third parties

-

Scholarships, education, and other similar grants

The rest (balance of expenses that cannot be assigned above);

13.

The points in which the closure of the accounts differs from that of the previous year and What are the main causes of this;

14.

Amount and nature of the individual earnings or effort items from extraordinary The order of magnitude or of extraordinary importance in accordance with § 237 (1) Z 4 UGB;

15.

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

16.

Details of transactions not included in the balance sheet in accordance with § 238 para. 1 Z 10 UGB;

17.

The nature and financial impact of major events after the closing date, which neither The profit and loss account is still included in the balance sheet in accordance with § 238 (1) (11) of the UGB (German Commercial Code);

18.

Shops with related companies and persons in accordance with § 238 paragraph 1 Z 12 UGB;

19.

Details of the expenses of the auditor in accordance with § 238 of the auditor Par. 1 Z 18 UGB;

20.

Disclosures in accordance with § 239 (1) Z 2 UGB;

21.

Name of all members of the Rectorate and the University Council in the accounting year according to § 239 Section 2 UGB. "

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

21. In Section 12 (2), the quote is " according to § 2 Z 1 lit.  a " by quoting " according to § 3 Z 1 lit.  a " .

22. Section 12 (3) and (4) reads as follows:

"(3) All proceeds of 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) The "particulars and explanations" shall specify the difference between the proceeds and the directly assigned expenses from the activities according to § § 26 and 27 UG 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 that can be directly attributed. "

23. § 13 deleted.

24. In Section 14 (1), second sentence, the quote "§ § 270 to 276 UGB" is replaced by the quote "§ § 269 to 276 UGB" .

25. Section 16 (1) and (2) shall read:

"(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 of the German Commercial Code (UGB) deposits that can be deposited on the supplies, on the other hand. "

26. Section 16 (4) reads:

" (4) In the profit and loss account presented in accordance with § 3, the university shall issue an annual deficiency and either the own resources ratio shall be less than 8 vH or the degree of mobility shall be less than 100 vH, the Rector at the University Council until 30 April, together with the closure of the accounts of the past accounting year and the report of the auditor or auditor, to bring 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 is to be forwarded by the Rectorate of the University Council of the Federal Minister of 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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