466. Regulation of the President of the Court of Auditors, amending the Regulation on the accounting of the Federal Republic of Germany (Accounting Regulation 2013-RLV 2013)

On the basis of § 116 (2) of the Federal Budget Act 2013 (BHG 2013), BGBl. I n ° 139/2009, as last amended by the Federal Law BGBl. I n ° 144/2015, the Financial Reporting Regulation 2013 (RLV 2013), BGBl, will be in agreement with the Federal Minister of Finance. II No 148/2013, as amended:

1. In Section 2 (1), the half-sentence shall be: "The budgetary management bodies shall have the Court of Auditors" the phrase "the Explanatory Notes to" Attached

2. In § 2 (1) (1) (1) the word shall be "All" by the word "the" and the date " 31. Jänner " by the date "15 February" replaced.

3. In § 2 para. 1 Z 2 the word "the" by the word "the" as well as the phrase "according to § § 15 to 28" through the phrase "According to § § 15 (1) to (5) to (28)" replaced and the date "5 February" by the date "31 March," replaced.

4. In § 2 para. 1 Z 3 the word order "as well as the" by the word "the" as well as the phrase "according to § § 14, 29 and 34" through the phrase "according to § § 14, 15 para. 6, 29 and 34" replaced and the date "31 March" by the date "30th April" replaced.

5. In § 2 para. 2, the date shall be: "31 March" by the date "30th April" replaced.

6. § 2 (3) reads:

"(3) The Federal Statistical Office (Bundesanstalt Statistik Österreich) shall forward to the Court of Auditors the information relating to the final accounts in accordance with § 33 by 31 March at the latest after the end of the financial year."

7. In § 2, the following paragraph 3a is inserted after paragraph 3:

"(3a) The Court of Auditors may, for reasons of economic, economical and appropriate administration, lay down exemptions from the mandatory disclosure information."

8. In § 2 para. 4, the date shall be: "31 March" by the date "30th April" replaced.

9. In Section 3 (4), the date shall be: "31 March" by the date "25 April" replaced.

10. In § 3 para. 4, at the end, after the word "to be notified." the following sentences are added:

" If the financial statements of the previous financial year are not available in good time, the competent budgetary authority shall examine whether, on the basis of other information on the participation, changes in the value of the participation rate of participation with a high level of interest shall be considered. Probability is to be expected. In this case, the budget-leading positions will have to explain the expected changes in the apportionation data by 30 April in a comprehensible and plausible way. "

11. § § 10 to 12 together with headings are deleted.

12. In accordance with § 9, the following § 10 with headline is inserted:

" Breakdown of consolidated accounts

§ 10. The Court of Auditors determines the breakdown of the consolidated financial statements (balance sheet, income statement, financial statement) in agreement with the Federal Minister of Finance or the Federal Minister of Finance, so that they can be give as faithfully as possible a picture of the financial situation of the Confederation. Should a directive be necessary in due course, it may, in agreement with the Federal Minister for Finance or the Federal Minister for Finance, adopt them. "

13. § 14 (1) (4) deleted.

14. In Section 15 (2) (2) (2), the word shall be deleted "and".

15. In § 15 para. 2 Z 3, at the end after the word "return;" the following word is added:

"and".

16. In Section 15 (2), the following Z 4 is inserted after Z 3:

" 4.		a risk report on the additional payment obligations of the federal government in domestic and/or foreign currency resulting from the liability of the federal government in accordance with the law or by contract. "

17. In Section 15 (5), the phrase "under para. 2" through the phrase "under para. 2 Z 1 to 3" replaced.

18. In § 15, the following paragraphs 6 and 7 shall be inserted after paragraph 5:

" (6) For the presentation of the utilization of the federal liability limits according to § 2 para. 3 BHOG, BGBl. I n ° 144/2015, the Federal Minister of Finance or the Federal Minister of Finance has the Court of Auditors the overall framework according to § 1 (3) and (4) BHOG, BGBl. I n ° 144/2015, and to submit the state of the ports in tabular form by 30 April.

(7) For the presentation of the liability levels of the individual non-budgetary units according to § 2 para. 3 BHOG, BGBl. I n ° 144/2015, the Federal Minister of Finance or the Federal Minister of Finance has to submit the relevant data in a tabular form to the Court of Auditors by 30 April. "

19. In Section 16 (2), the phrase "The budget-leading body shall describe the objectives and methods of risk management" through the phrase " The budget-leading body has for each category of financial instruments (par. 1 to 3) to describe the objectives and methods of risk management or to indicate publicly available through a reference to pre-existing regulations (link or site) " replaced.

20. In Section 16 (3), the word order shall be "For each category of financial instruments covered by the balance sheet and not covered" through the phrase "For each category of financial instruments" replaced.

21. In § 16 para. 3 Z 1 the phrase "the scope and nature of the financial instruments, including essential contractual terms, which may affect the amount, timing and probability of entry and disbursements;" through the phrase "the scope and nature of the financial instruments;" replaced.

22. In § 16 (4), the phrase "For each category of financial instruments covered by the balance sheet and not covered" through the phrase "For each category of financial instruments" replaced.

23. In Section 16 (5), the phrase " For each category of active financial instruments covered and not covered by the balance sheet (par. 1 Z 1) " through the phrase " For active financial instruments (para. 1) and currency exchange contracts and other derivative financial instruments (par. 1 Z 3) " replaced.

24. In § 16 (5) (1) (1) the word "maximum" .

25. § 16 (6) deleted.

26. In § 16, the following new paragraph 6 is inserted:

" (6) For each category of financial instruments (par. 1 (1) to (3) shall indicate the fair value of the budget management body. The fair value is equivalent to financial debt as well as receivables and liabilities arising from currency exchange contracts and other derivative financial instruments (par. 1 (2) and (3) the market value on the market on which the debt securities are predominantly traded. If such a market value does not exist, the fair value shall be calculated on the basis of the Austrian Federal borrowing curve. "

27. In § 16 (7) (1) (1) the word "Book Value" by the word "nominal value" replaced.

28. In Section 16 (7) (2) (2), the word "Book Value" by the word "nominal value" replaced.

29. § 16 (9).

30. In § 16, the following new paragraph 9 is inserted after paragraph 8:

" (9) The information referred to in paragraphs 2 to 8 shall be summed up and the development of the financial instruments to be presented.

1.		The financial instruments referred to in paragraph 1 (1) shall be
a)			Category (subdivided into "in euro" and "in foreign currency"),
b)			Duration (up to one month, one to six months, six months to one year, over one year),
c)			by sector and region as well as sub-sectors (federal, state, municipal, social insurance institutions) and
d)			by rating or Credit ("investment grade": exceptionally good credit quality, very good credit quality, good credit quality, satisfactory credit quality; "non investment grade"), as well as
e)			the evaluated risk of default

for each category.

2.		Financial instruments referred to in paragraph 1 (2) and (3) shall
a)			guilt,
b)			Currency,
c)			Duration (up to six months, six months to one year, one to five years, over five years)
d)			and interest rate (fix, zero, variable)

,

3.		In addition, the budget-leading body has for each category of financial instruments (par. 1 (1) to (3) to provide information on
a)			the nominal value as at 31 December, in each case for the financial year and the previous financial year;
b)			a transfer of nominal values at the beginning and the end of the financial year, indicating the access (increase), exits (reduction), exchange rate differences;
c)			the nominal interest rate and the rate of return as a percentage as well as the remaining term in years. "

31. In Section 16 (10), the phrase " (§ 81 Z 1 lit. a and b BHG 2013) shall be presented by country and other legal entity; " through the phrase "(§ 81 BHG 2013), recorded and completed, shall be classified by country and other legal entities;" replaced.

32. In § 16, the following subsection (11) is inserted:

" (11) For financial debt as well as receivables and liabilities arising from currency exchange contracts and other derivative financial instruments (par. 1 Z 2 and 3)

1.		the interest payable in future financial years, and
2.		the undue financial debt
, broken down by type of debt, separately after the five years following the financial year and in total from the sixth financial year. "

33. In § 18 (2) Z 5, the phrase " In particular, the following information shall be provided: " through the phrase "The description may be summarised for similar contracts." replaced.

34. § 18 para. 2 Z 5 lit. a to c are omitted.

35. In § 18 (3) Z 3 the phrase "In particular, the following information shall be provided:" through the phrase "The description may be summarised for similar contracts." replaced.

36. § 18 para. 3 Z 3 lit. a to c are omitted.

37. In Section 20, Section 2, Z 3, the word order shall be "the transfer expense recorded from the interest rate of underinterest receivings;" through the phrase "for the first-time approach of non-interest-rate claims, the amount of money collected from the interest rate of non-interest receivings to the cash value;" replaced.

38. In Section 20 (2) (4), the phrase shall be "the recorded interest income from subverted claims;" through the phrase "the interest income recorded in the sequence of non-interest claims arising from the annual interest rate of the most ininterest receivable to the cash value;" replaced.

39. § 20 (3) shall be deleted.

40. In § 20, the following new paragraph 3 shall be inserted after paragraph 2:

"(3) Long-term liabilities shall be set at the nominal value."

41. In § 24 Z 1, the word order shall be "IT Services and Warrior," through the phrase " IT services and maintenance, IT rental and -Leasing effort, " replaced.

42. § 24 Z 2, Z 9 and Z 10 are deleted.

43. In § 24 Z 5, the word order shall be "Accounting expenses (of which fees are applicable to the Federal Accounting Agency)," through the phrase "accounting effort," replaced.

44. In § 24 Z 6, the word order shall be "Printing works (specially created and acquired), including specialist literature, newspapers and library holdings," through the phrase "Printing works (specially created and acquired)," replaced.

45. In § 27 (1) (1) (1), the phrase "directly or indirectly" through the phrase "directly or indirectly" replaced.

46. In § 27 (1) Z 5, the phrase "directly or indirectly" through the phrase "directly or indirectly" replaced.

47. In Section 36 (4), the phrase "within a week" through the phrase "by 15 April at the latest" replaced.

48. § 39 (1) and (2).

49. In § 39, the following paragraphs 6 and 7 shall be inserted after paragraph 5:

"(6) The transmission of the overall framework and the utilization of the liability ceilings pursuant to § 15 paragraph 6 shall be carried out for the first time in 2017 for the financial year 2016."

" (7) The information according to § 16 (6) and (9) (2) (2) of the law. d and Z 3 as well as paragraph 11 have to be made for the first time in 2017 for the 2016 financial year. "

Moser