Change Of Accounting Regulation 2013 - 2013 Rlv

Original Language Title: Änderung der Rechnungslegungsverordnung 2013 – RLV 2013

Read the untranslated law here: http://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2015_II_466/BGBLA_2015_II_466.html

466th Decree of the President of the Court of Auditors, with which the regulation on the accounting of the Federal Government (accounting regulation 2013 - RLV 2013) is changed

On the basis of section 116 paragraph 2 of the Federal Budget Act 2013 (BHG 2013), Federal Law Gazette I no. 139/2009, I no. 144/2015, is amended by the Federal Act Federal Law Gazette the accounting regulation 2013 (RLV 2013) in agreement with the Federal Minister of finance, Federal Law Gazette II No. 148/2013, like this changed:

1. in article 2, paragraph 1 the half-sentence 'The Court of Auditors have the domestic governing bodies' to the phrase"explanations" attached

2. in article 2, paragraph 1, no. 1 is the word "all" replaced by the word "the" and the date "31 January" with the date "15 February".

3. in article 2, paragraph 1, no. 2 is "the" word replaced "the" and the phrase "according to sections 15 to 28" by the phrase 'in accordance with § 15 para 1 to 5 to 28"and"31 March,"date"February 5"replaced by the date the word.

4. in article 2, paragraph 1 Z 3 is the word sequence "and the" by the word "the" and the phrase "according to §§ 14, 29 and 34" by the phrase "according to §§ 14, 15 paragraph 6, 29 and 34" replaced and the date "30 April" replaced "31 March" with the date.

5. in section 2, paragraph 2, the date "31 March" is replaced by the date "30 April".

6 paragraph 2 subsection 3:

"(3) the Federal Agency has statistics for Austria to forward the notes final accounts auditors, article 33 at the latest 31 March after the end of the financial year."

7. in section 2, after paragraph 3, the following paragraph 3a is inserted:

"(3a) the Court of Auditors may set exceptions to the mandatory disclosures for reasons of an economic, efficient and functional administration."

8. in article 2, paragraph 4, the date "31 March" is replaced by the date "30 April".

9. in section 3, subsection 4, the date "31 March" is replaced by the date "April 25".

10. in section 3, subsection 4, following sets are added on at the end after the word "notify":

"The accounts of the previous financial year are not in time, has to consider whether changes in the valuation of participation likely are to be expected due to other information on the participation of the leading budget authority. In this case have the changes to be expected in the notes until 30 April comprehensible and plausibilisiert to present the budget-leading points."

11. the sections 10 to 12 along with headings are eliminated.

12. According to article 9, the following article 10 together with the heading is inserted:

"Outline of the consolidated final accounts

§ 10. The Court of Auditors sets the outline of the consolidated final accounts (balance sheet, income statement, financial accounts) in agreement with the Federal Minister of finance or the Minister of finance, so that they give a true and fair picture of the financial position of the Federal Government. Should a policy be necessary on the basis of specified requirements to do so, he may adopt them in agreement with the Federal Minister of finance or the Minister of finance."

13 § 14 para 1 No. 4 is omitted.

14. in article 15 par. 2 Z 2 is eliminated at the end of the word "and".

15 in § 15 para 2 No. 3 is added at the end after the word "Provision;" the following word:

"as well as".

16. in article 15, par. 2, 4 3 following Z is inserted after Z:



"4. a risk report to the resulting from the liabilities of the Federal Government legally or contractually further payment obligations of the Covenant in domestic or foreign currency."

17. in article 15, paragraph 5 is the phrase "in paragraph 2" by the phrase "under para. 2 Z 1 to 3" replaced.

18. in article 15 shall be inserted after paragraph 5 following paragraph 6 and 7:

"(6) to display the utilization of the liability limit of the Covenant pursuant to § 2 para 3 BHOG, Federal Law Gazette I no. 144/2015, has the Minister of finance or the Minister of finance the Court of Auditors the overall framework in accordance with section 1, paragraph 3 and paragraph 4 BHOG, Federal Law Gazette I no. 144/2015, and the level of liability until April 30th tabular prepares to deliver."

(7) to represent the liability levels of individual non-budgetary units pursuant to § 2 para 3 BHOG, Federal Law Gazette I has no. 144/2015, the Federal Minister of finance or the Federal Minister of finance the corresponding data by 30 April tabular prepares the Court of Auditors to submit."

19. in article 16, paragraph 2 the phrase is "The leading budget authority has to describe the objectives and methods of risk management" by the phrase "for each category of financial instruments, the leading budget place has (par. 1 Z 1 to 3) to describe the objectives and methods of risk management or to specify publicly available through a reference to already existing schemes (link or site)" replaced.

20. in article 16, paragraph 3, the phrase "for each category of financial instruments recognised in the balance sheet and unrecognised" is replaced by the phrase "for each category of financial instruments".

21 in § 16 para 3 Z 1, the phrase "Extent and nature of the financial instruments, including significant terms and conditions that may; affect the amount, timing, and the probability of occurrence of deposits and withdrawals" is replaced by the phrase "Scope and nature of the financial instruments;".

22. in article 16, paragraph 4, the phrase "for each category of financial instruments recognised in the balance sheet and unrecognised" is replaced by the phrase "for each category of financial instruments".

23. in article 16, paragraph 5, the word order is "for each category of active instruments recognised in the balance sheet and not covered (para 1 Z 1)" by the phrase "for active financial instruments (par. 1 Z 1) and currency exchange agreement and other derivative financial instruments (par. 1 Z 3)" replaced.

24. in article 16, paragraph 5, the word "maximum" eliminates Z 1.

25 paragraph 6 deleted § 16.

26. in article 16, the following new paragraph is inserted after paragraph 5 6:

"(6) for each category of financial instruments (paragraph 1 Z 1 to 3) the leading budget authority has to specify at the time value." The fair value corresponds to financial debt as well as receivables and liabilities currency swap contract and other derivative financial instruments (paragraph 1 Nos. 2 and 3) the market value on the market, on which the respective debt is traded predominantly. If such a market value does not exist, the fair value on the basis of the Austrian Government bond curve is calculate."

27. in article 16, paragraph 7, Z 1 is replaced by the word "Nominal" the word "Book value".

28. in section 16 paragraph 7 Z 2 is replaced twice "Book value" with the word "Nominal".

29 paragraph 9 deleted § 16.

30. in article 16, the following new paragraph is inserted after paragraph 8 9:

(9) that are indicated in para 2 to 8 to summarize and present the development of financial instruments.



1 these financial instruments are no. 1 after a referred to in paragraph 1) category (divided "in euro" and "foreign currency"), b) run-time (up to one month, over a year one six months, six months to a year up to), c) by industry and region, as well as subsectors (Federal, countries, municipalities, social insurance institutions) and d) 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) to integrate the assessed risk of default for each category.



2. financial instruments referred to in paragraph 2 and 3 are 1 Z to a) debt genus, b) currency, c) run time (up to six months, six months to a year, one to five years over five years) d) and return type (fix, zero, variable) to integrate.



3. also has the domestic leading position for each category of financial instruments (paragraph 1 Z 1 to 3) information to make over a) nominal value as at 31 December, each of the financial year and the previous financial year;

(b) a reconciliation of the nominal values at the beginning and at the end of the financial year, indicating the entrances (boost), disposals (decrease), exchange rate differences;

(c) the nominal interest rate and the yield in percent and the remainder in years."

31. in article 16, paragraph 10, the phrase is (§ 81 No. 1 lit. a and b BHG 2013), are divided according to countries and other entities to represent;"by the phrase"(§ 81 BHG 2013), recorded and completed has, are broken down by country and by other legal entities to represent; "replaced.

32. in article 16, 11 the following paragraph is inserted after paragraph 10:

"(11) for financial liabilities as well as receivables and liabilities currency swap contract and other derivative financial instruments (paragraph 1 Nos. 2 and 3) are"



1. they in future years of financial due and interest, as well as 2 the unvested financial debt debt genus breakdown, separated after five years following the fiscal year and in total from the sixth financial year to represent."

33. in article 18, par. 2 Z 5 is the phrase "in particular, the following information are:" is replaced by the phrase "The description can be represented together for similar contracts.".

34. § 18 para 2 No. 5 lit. a is to c.


35. in section 18 para 3 Z 3 is the phrase "in particular, the following information are:" is replaced by the phrase "The description can be represented together for similar contracts.".

36. § 18 para 3 No. 3 lit. a is to c.

37. in article 20, paragraph 2 Z 3, the phrase "the recorded transfer costs related to the discounting of lower-interest debts;" is replaced by the phrase "initial approach has claims of covered costs related to the discounting has claims on the cash value;".

38. in article 20, paragraph 2 No. 4 is the phrase "the collected interest income from lower interest debts;" is replaced by the phrase "the interest income recognised in the result has claims on the basis of the annual compounding of the has debts attached to the net present value;".

39. paragraph 3 is eliminated § 20.

40. in article 20, the following new paragraph is inserted after paragraph 2 3:

"(3) long-term liabilities are to apply to the nominal value."

41. in article 24, Z 1 replaced the phrase "IT services and maintenance," by the phrase "IT services and maintenance, IT-rental and leasing expenses,".

42. § allotted 24 No. 2, Z 9 and Z 10.

43. in article 24, Z 5 is the phrase "Work (of which charges towards the accounting agency of the Federal Government)," replaced with the phrase "Work,".

44. in article 24, no. 6 replaced the phrase "printing works (specifically created and acquired), of literature, newspapers and library holdings," by the phrase "Printing works (specifically created and acquired),".

45. in article 27, paragraph 1 Z 1 replaced the phrase "directly or indirectly" "directly or indirectly" with the phrase.

46. in article 27, paragraph 1 Z 5 replaced the phrase "directly or indirectly" "directly or indirectly" with the phrase.

47. in article 36, paragraph 4, the phrase is "within one week" by the phrase "no later than 15 April" replaced.

48. paragraph 1 and paragraph 2 account for § 39.

49. in section 39 shall be inserted after paragraph 5 following paragraph 6 and 7:

"(6) the transmission of the overall framework and the utilisation of the upper limit of liability pursuant to § 15 para 6 has to be carried out for the first time in the year 2017 for the financial year 2016."

"(7) the information referred to in article 16, paragraph 6 and paragraph 9 Z 2 lt. d and Z 3, as well as paragraph 11 have 2016 to be carried out for the first time in the year 2017 for the financial year."

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