148. Regulation of the President of the Court of Auditors on the accounts of the Federal Republic of Germany (Accounting Regulation 2013-RLV 2013)

table of contents

Section 1 General provisions
§ 1	Scope
§ 2	Preparation and presentation of final accounts
Section 2 Breakdown of final accounts
§ 3	Final invoice content
§ 4	Preliminary Comparison Calculations
§ 5	Consolidation of final accounts
§ 6	Debt consolidation
§ 7	Intermediate Result Elimination
§ 8	Consolidation of expenses and deposits (consolidation of payments and deposits)
§ 9	Capital Consolidation
§ 10	Breakdown of the balance sheet
§ 11	Breakdown of the income statement
§ 12	Breakdown of financial accounts
Section 3 Attachment Evidence
§ 13	Statements on final accounts
§ 14	Participations
§ 15	Arrests
§ 16	Financial Instruments
§ 17	Property, plant and equipment and intangible assets
§ 18	Leases and leases
§ 19	Stocks
§ 20	Receivables and liabilities
Section 21	Provisions
Section 22	Income from transactions with attributable consideration (income from economic activity)
Section 23	Income from transactions with no attributable consideration (income from transfers)
§ 24	Expenses and disbursements
Section 25	Reserves
Section 26	Events after the bill completion date
§ 27	Transactions with nearby units or persons
§ 28	Information about the staff of the federal government
§ 29	Presentation of future pension expenditure
§ 30	Deductions from the amount of the proceeds
Section 31	Charges Requests
Section 32	Changes to the previous year
§ 33	Budget Policy Measures
Section 4 Final accounts of the legal entities administered by the Federal Government, as well as of companies in which the Federal Government is significantly involved
Section 34
Section 5 Audit of final accounts
§ 35	Inspection
§ 36	Defect Survey
Section 37	Storage of final accounts
6. Final provisions
§ 38	Entry into force and external force
§ 39	Transitional provisions

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 ° 62/2012, is to be assigned in agreement with the Federal Minister for Finance:

Section 1

General provisions

Scope

§ 1. (1) This Regulation shall enact the more detailed provisions relating to final accounts pursuant to § § 101 and 102 BHG 2013 and the Federal Financial Statements in accordance with § § 117 to 119 BHG 2013.

(2) This Regulation shall apply to all institutions of the Federal Government who are involved in the management of the federal budget, as well as to all legal entities which are administered either by federal bodies or by persons appointed for this purpose by federal bodies. (§ 116 para. 3 BHG 2013)-hereinafter referred to as the Federal Government, which is managed by the Federal Government.

(3) Where reference is made in this Regulation to provisions of the BHG 2013 or to other federal legislation, these are to be applied in their respectively applicable version.

Preparation and presentation of final accounts

§ 2. (1) The final accounts are to be drawn up by the budget-leading authorities (§ 101 BHG 2013) at 31 December of the financial year (closing date of the accounts). The budget-management bodies shall have the Court of Auditors

1.		All final accounts drawn up in their scope of action no later than 31. Jänner,
2.		The information on the final accounts according to § § 15 to 28 and § § 30 to 32 up to 5 February at the latest
3.		, as well as the information on the final accounts in accordance with § § 14, 29 and 34 by 31 March at the latest
after the end of the financial year.

(2) If the financial statements of a legal entity or undertaking administered by the Federal Government cannot be drawn up by 31 March at the latest, due to special circumstances, the special circumstances shall be subject to a preliminary annual accounts. and the annual accounts of the preceding financial year, and the final annual accounts shall be submitted immediately after their preparation.

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

(4) The budgetary management bodies shall have a declaration of completeness in respect of the final accounts and statements of attachment they have drawn up, in accordance with Annex and to the Court of Auditors no later than 31 March after the end of the financial year. This declaration confirms that all cases of data subject to settlement are recorded in the household accounting system (HV system), all final accounts are fully and correctly set up as well as all financial regulations. have been respected.

(5) The results shown in the final accounts must be in accordance with the clearing up of the accounts. The accounting records and final accounts shall be made directly accessible to the Court of Auditors in digital form, together with all other evidence.

(6) If directives are to be adopted on the basis of this Regulation, this shall be done in agreement with the Federal Minister of Finance or the Federal Minister for Finance. In this case, the Court of Auditors is first of all to be contacted by the Court of Auditors, which is responsible for the preparation of the agreement with the Federal Minister for Finance or the Federal Minister for Finance.

Section 2

Breakdown of final accounts

Final invoice content

§ 3. (1) The final accounts shall include the preliminary compensation accounts for the result budget and for the financing budget, the consolidated assets, results and financing accounts, and the annex.

(2) The final accounts shall provide as faithfully as possible a picture of the financial situation of the federal government (assets, results and financial situation). If this does not succeed in particular circumstances, the required additional information shall be provided in the Annex.

(3) In accordance with the requirements of the European System of National Accounts in the respectively valid version, the Federal Minister of Finance or the Federal Minister of Finance in the preliminary draft budget adjustments (in particular adjustments in time) to the result budget and the profit and expenditure account no later than 31 March following the end of the financial year, which shall be communicated to the Court of Auditors in writing without delay. The necessary adaptations shall be set out separately in the Annex.

(4) If, on the basis of the annual accounts of participations submitted, the need to change the value of a shareholding is necessary, this shall be carried out by the competent budgetary authority by 31 March at the latest. Any changes made shall be notified without delay to the Court of Auditors.

Preliminary Comparison Calculations

§ 4. (1) The preliminary comparison calculations for the earnings budget and for the financing budget, which are to be drawn up in accordance with § 102 BHG 2013, are in each case based on the underlying Federal Finance Act as well as in the case of the use of funds and the financial resources. To be divided into groups according to § § 30 and 33 of the Federal Law of the Federal Act (BHG 2013).

(2) In the preliminary compensation calculation to the earnings budget, the actual expenses and income are to be compared with the estimates of the estimates of the earnings estimate, in which the preliminary comparison accounts for the financing budget are: to compare the estimates of the estimates of the estimates of the estimates of actual entry and exit. In addition, the budget corrections are also subdivided in the preliminary draft comparison calculations for each proposal value according to the use of funds (§ 52 BHG 2013), medium shifts (§ 53 BHG 2013), overruns of funds (§ 54 BHG 2013), reserves (§ 56 BHG 2013) and variable disbursements (§ 12 para. 5 BHG 2013), the annual profit and/or the annual profit or loss of the income. the annual financing estimate and the financial balance of the financial balance, as well as liabilities and receivables to be used in the preliminary draft comparison.

(3) Pre-authorizations and pre-charges shall be proven separately after deposits and withdrawals as well as after years of maturity. Charges pursuant to § 60 paragraph 4 BHG 2013 are to be listed and described individually with the indication of the statutory authorisation.

(4) Weiters shall draw up overviews of the actual expenditure and income of the profit and expenditure budget and of the actual inputs and disbursements of the financing budget, broken down by heading, subdivision, Global budgets or for the use of funds and medium-use groups, as well as for the areas of responsibility.

(5) The Federal Minister of Finance or the Federal Minister of Finance has to submit to the Court of Auditors an overview of all changes in the pre-proposal values on the basis of changes in federal financial law and the changes shall be explained accordingly.

(6) The differences between the pre-stop values and the actual expenses and income in the income statement as well as between the actual deposits and disbursements in the financial statement are to be proved and at the level of the legal binding effect.

(7) In the case of overruns of appropriations, the corresponding legal authorisation is under the guidance of the approved amount and the number of business with which the approval of the Federal Minister of Finance or the Federal Minister of Finance took place. , In the case of overruns in accordance with § 54 para. 2 BHG 2013, the Federal Government's ordinance is to be mentioned under the terms of the Federal Law Gazette.

(8) In the case of any overruns without budgetary authorisation, it should be stated which reasons were decisive.

(9) Compliance with the fixed and variable limits of use ceilings laid down in the Federal Financial Framework Act as well as in the Federal Financial Framework is at the level of the general budget and the headings of the Federal Minister of Finance or of the Federal Minister for Finance Federal Minister for Finance to demonstrate, at the level of the subdivisions of the respective responsible budgetary management bodies in cooperation with the Federal Minister of Finance or the Federal Minister of Finance. In particular, increases in the funding ceilings of the Federal Financial Framework due to the provision of reserves pursuant to § § 55 and 56 BHG 2013 as well as variable payouts, the upper limit of which can be calculated on the basis of suitable parameters. is to represent.

(10) The Court of Auditors may, in the Federal accounts, include further accounts of the pre-proposal settlement accounts.

Consolidation of final accounts

§ 5. (1) All final accounts shall be consolidated at all levels of the accounting.

(2) Consolidation of the pre-strike settlement calculations (§ 102 BHG 2013) shall be effected exclusively by consolidation of the sum, and § § 6 to 9 shall therefore not be applied.

(3) In the consolidation of assets, income and financial statements, debt consolidation (§ 6), interim result elimination (§ 7), consolidation and earnings consolidation (§ 8) and capital consolidation (§ 9) are to be consolidated. consideration.

(4) The consolidated financial statements consist of the balance sheet according to § § 94 f BHG 2013, the income statement in accordance with § 95 BHG 2013, the financial statement in accordance with § 96 BHG 2013 and the appendix.

Debt consolidation

§ 6. Receivables, provisions, liabilities and termination items arising from relationships between the units to be consolidated shall not be included in the consolidated accounts.

Intermediate Result Elimination

§ 7. Profits arising from the delivery or service between the units to be consolidated are to be eliminated in the consolidated accounts. In the consolidated financial statement, the assets shall be set at the amount to which they would be used in the balance sheet of the consolidating entity. The consolidated income statement shall not include the expenses and income associated with this delivery or performance.

Consolidation of expenses and deposits (consolidation of payments and deposits)

§ 8. If expenses are equal to income in the consolidated accounts, these expenses and income shall not be included in the consolidated financial statements. The same shall apply to disbursements and deposits.

Capital Consolidation

§ 9. The task of capital consolidation is to eliminate the internal capital linkages of the final accounts to be consolidated in the full consolidation of affiliated companies, by the participation values in a final statement with the the amount of the equity of the associated companies to be included shall be offset by the amount of the equity. In the consolidated accounts, neither the equity of the affiliated undertakings to be included nor the associated value of the consolidating entity may be included.

Breakdown of the balance sheet

§ 10. The structure of the balance sheet shall be laid down by the Directive. If this structure is not sufficient to give as true a picture as possible of the financial situation of the federal government, a correspondingly more detailed outline must be carried out. Should a more detailed presentation lead to the breakdown of accounts due to the needs of the accounts, a Directive should be adopted by the Court of Auditors in agreement with the Federal Minister for Finance or the Federal Minister for Finance, Finance is to be adopted.

Breakdown of the income statement

§ 11. The breakdown of the income statement shall be laid down by the Directive. If this structure is not sufficient to give as true a picture as possible of the financial situation of the federal government, a correspondingly more detailed outline must be carried out. Should a more detailed presentation lead to the breakdown of accounts due to the needs of the accounts, a Directive should be adopted by the Court of Auditors in agreement with the Federal Minister for Finance or the Federal Minister for Finance, Finance is to be adopted.

Breakdown of financial accounts

§ 12. The structure of the financial statement shall be laid down by the Directive. If this structure is not sufficient to give as true a picture as possible of the financial situation of the federal government, a correspondingly more detailed outline must be carried out. Should a more detailed presentation lead to the breakdown of accounts due to the needs of the accounts, a Directive should be adopted by the Court of Auditors in agreement with the Federal Minister for Finance or the Federal Minister for Finance, Finance is to be adopted.

Section 3

Attachment Evidence

Statements on final accounts

§ 13. The final accounts shall be accompanied by the evidence referred to in § § 14 to 33. The information shall be provided for the financial year to be presented and for the previous financial year.

Participations

§ 14. (1) For any direct participation from a level of more than 20 per cent, as well as for any indirect participation from a well-calculated level of equity of more than 50 per cent, shall be presented by the budget-leading body:

1.		the nature of the shareholding (associated companies, associated companies, other shareholdings), the year of establishment of the companies in which the Federation is involved, and the accounting rules for the annual accounts of the shareholding was set up. If an affiliated company with a level of participation is up to 50 percent, because the federal government is responsible for the control or The main reasons for this are to be presented as a result of the company's control over the company. It should also be stated that, if the level of participation is up to 20 percent, there is a decisive influence of the federal government, and thus the company is to be classified as an associate company.
2.		the nominal capital, the share of the nominal capital in euros and per cent, the share of the voting rights, in each case as at 31 December of the financial year, and the carrying amount of the 1. January and 31 December of the financial year; furthermore, the access, rebookings and disbursals, as well as the carrying amount of past participations.
3.		the classification according to ÖNACE 2008 groups;
4.		the fair values of direct shareholdings in undertakings for which publicly traded market prices exist;
5.		comprehensive financial information on companies in which there is a participation. These include, in particular, the amount of the balance sheet total, fixed assets, equity, provisions, liabilities and the financial liabilities, contingent liabilities, revenue and other liabilities contained in the balance sheet. operating income, personnel costs, operating income, financial success, earnings of ordinary business activities (EGT), net profit or loss of the year, and profit distribution to the federal government;
6.		the number of persons employed in the annual average (full-time equivalents), of which the number of officials for the current and previous financial year, and in addition to related undertakings, indirect shareholdings with a total equity of more than 50 per cent, the number of persons employed in each case separately to men and women;
7.		the amount of the financial debt which the Federal Government has taken up for companies (legal financing) in which it is directly or indirectly involved, the liability of the Federal Government for these companies and any provisions which may be made for it;
8.		the closing date of a company used to determine the rate of participation if the closing date of the enterprise deviates from the closing date of the budget leading position, and the reasons for its use different closing dates;
9.		the financial year of the undertaking which is used to determine the share of the holding, if it differs from the financial year of the federal financial statements, and the reasons for the use of different financial years;
10.		the nature and extent of significant restrictions on the ability of the undertaking in which the participation exists to transfer funds in the form of cash payments or similar distributions to the shareholder; and
11.		the non-recorded losses of losses from the company in which the shareholdings exist, both for the accounting period and when the acquisition of the pro rata losses has been discontinued.

(2) The information referred to in paragraph 1 shall also be made for companies in which the Federal Government has a direct participation of up to 20 per cent or an indirect shareholding with a fair share of more than 20 per cent up to 50 per cent. . For these companies, the information referred to in paragraph 1 Z 5 is limited to the amount of the equity, the net profit or loss of the year, as well as the profit distribution to the federal government. In addition, the share holder and its level of participation shall be disclosed for indirect shareholdings.

(3) In the case of undertakings in which the Federal Government holds a direct and indirect participation of at least 20 per cent and which is subject to the control of the Court of Auditors pursuant to Art. 126b B-VG, all shareholders shall also be indicated. This shall not apply to shares which are in the free float.

(4) A consolidated financial statements shall be drawn up by an affiliated undertaking, the information referred to in paragraph 1 (1) (5) and (6) shall also be disclosed for the Group. For all other companies included in the consolidated financial statements, in which the Federal Government only holds indirect participation, the information referred to in paragraph 1 shall be limited to the classification according to ÖNACE 2008, the nominal capital and the fair share capital. Level of participation of the federal government.

(5) Where multiple participations exist, the level of participation shall be given separately for each global budget involved.

(6) The development of the book values of the participations is in a participating mirror-broken down according to types of participation in accordance with § 46 Federal Budget Regulation 2013 (BHV 2013), BGBl. II No 266/2010, as well as to ÖNACE 2008 groups.

(7) Acquisitions of participations during the financial year shall be presented. For each access, in particular the participation, the type of access (purchase, re-establishment, re-establishment, capital increase nominally, capital increase effective), the date of access, the nominal capital of access in euros and percent, the purchase price or the contribution made, the relevant ÖNACE 2008 groups, the federal authorisation pursuant to § 71 para. 2 BHG 2013, the conditions for the acquisition in accordance with § 71 paragraph 1 BHG 2013 as well as the detailed budget concerned. If the nature of the participation (affiliated undertaking, associated undertaking, other participation) changes by acquisition or sale, this shall be indicated verbally.

(8) In connection with the acquisition of shareholdings in accordance with Section 71 (2) of the BHG 2013, the budgetary management bodies have to apply them individually, indicating the legal authorization.

(9) Acquisitions of participations during the financial year shall be presented. For each departure, the participation, the type of departure (sale, dissolution, reconstitution, capital reduction nominally, capital reduction effective), the date of departure, the nominal capital of the departure in euros and per cent, shall be the The sale price or the deposit obtained, the relevant ÖNACE 2008 groups and the detailed budget concerned.

(10) Grants made to participations shall be presented for the last five financial years.

Arrests

§ 15. (1) The budget-leading office has all the liabilities in accordance with liability systems (liabilities under the Federal Finance Act, liabilities in the export promotion area, liabilities under single-statutory regulations, liabilities under the banking package, other (a) to be presented within the framework of the authorizing legal basis, as well as by sector of activity and principal debtor.

(2) In particular, the following information shall be provided:

1.		the legal liability framework, the liability commitments, the value to be applied to the statutory liability framework as well as the actual status of the liability, in each case to the 1. Jänner and 31 December of the financial year;
2.		the accesses, the exits from the use, the exits on the basis of maturity, the changes due to changes in the course value, and the initial stock of 1. Jänner and the final stock as at 31 December of the financial year; and
3.		the height of the ports for which a provision has been made and the reason for the formation of the reserve.

(3) The value to be calculated on the statutory liability framework from the actual state of the liabilities shall be set out in such a way as to determine how the value to be applied to the statutory liability framework is determined.

(4) Weiters shall be responsible for the amount of the fees and the charges for liability broken down according to liability systems for the financial year in question.

(5) The information referred to in paragraph 2 shall be broken down by the Federal Minister of Finance or the Federal Minister of Finance at the federal level, in each case separately, in euros, in domestic currency and in foreign currency, broken down by each individual. currencies and their price in euros, as well as the sum in euros.

Financial Instruments

§ 16. (1) Financial instruments shall be broken down as follows in accordance with the classes referred to in § 93 BHG 2013 (1) to (3):

Active financial instruments, broken down by the following categories:

a)			financial instruments held to the end of maturity,
b)			financial instruments available for sale,
c)			participatory capital, and
d)			securities of the Republic of Austria;

2. financial debt; and

3. currency exchange contracts and other derivative financial instruments.

(2) The budget management body shall describe the objectives and methods of risk management, including the hedging strategy for each important type of expected transaction for which hedging transactions are booked.

(3) For each category of financial instruments covered and not covered by the balance sheet (par. 1 to 3), the budget-leading authority shall also provide information on:

1.		the size and nature of the financial instruments, including essential contractual terms, which may affect the amount, timing and probability of entry and disbursements;
2.		the accounting policies used, including the approach and evaluation criteria; and
3.		the exchange rate risk.

(4) For each category of financial instruments covered by the balance sheet and not covered, specify the extent to which the budget management body is exposed to an interest rate change risk. This information shall include:

1.		contractually defined interest adjustment and maturity dates, depending on which dates are earlier; and
2.		as appropriate, effective interest rates.

(5) For each category of active financial instruments covered and not covered by the balance sheet (par. 1 (1) shall indicate the extent to which the budget-leading body is exposed to a risk of default. This information shall include:

1.		the amount of the maximum default risk to which the budgetary authority is suspended at the end of the reporting date in the event that third parties fail to fulfil their obligations arising from the relevant financial instruments, the the fair value of collateral is not to be taken into account; and
2.		significant risk of accident risk.

(6) For each category of financial debt recognised and not covered in the balance sheet as well as receivables and liabilities arising from currency exchange contracts and other derivative financial instruments (par. 1 (2) and (3) shall indicate the fair value of the budget-leading body. The fair value shall be equal to 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.

(7) Accounting for an active financial instrument or a number of active financial instruments (par. 1) at a higher amount than the fair value, the budgetary authority shall disclose the following:

1.		the carrying amount and the fair value of each financial instrument or its corresponding class; and
2.		the reasons why the carrying amount has not been reduced, including the substantial references which form the basis for the adoption of the budget-leading body, that the carrying amount is realised.

(8) Where a financial instrument has a financial instrument accounting for risks associated with future transactions that are likely to be involved, this hedging instrument shall be described. If several hedging instruments are accounted for, they shall be summarised in categories.

(9) The information referred to in paragraphs 2 to 8 shall be summed up and the development of the financial instruments to be presented. The financial instruments referred to in paragraph 1 (1) shall be

1.		Category (subdivided into "in euro" and "in foreign currency"),
2.		Duration (up to one month; one to six months, six months to one year, over one year),
3.		by sector and region as well as sub-sectors (federal, state, municipal, social insurance institutions)
4.		and by credit rating or Creditworthiness ("Investment Grade": exceptionally good credit quality, very good credit quality, good credit quality, satisfactory credit quality; "Non Investment Grade")
5.		, as well as the assessed risk of risk
for each category. Financial instruments referred to in paragraph 1 (2) and (3) shall
1.		guilt,
2.		Currency,
3.		Duration (up to one month; one to six months, six months to one year, over one year)
4.		and interest rate
, Intergovernmental entanglements are to be presented.

(10) Financial debt and exchange contracts concluded by the Federal Government for countries or other entities in which it is a majority party or for whose credit operations it is liable as guarantor and payer pursuant to § 1357 ABGB or in the form of guarantees (§ 81 Z 1 lit. a and b BHG 2013), are structured according to countries and other legal entities; with regard to the other entities, the presentation is separate for the majority shareholdings of the Federal Government and for those legal entities for which the Federal Government has a Liability as guarantor and payer or a guarantee has taken over.

Property, plant and equipment and intangible assets

§ 17. (1) For each class (and balance sheet) and for each class of intangible assets, the budget-leading authority shall provide the following information in the final statement:

1.		the evaluation bases for determining the cost of acquisition or production;
2.		the use durations used;
3.		the carrying amount of 31 December, respectively the financial year and the previous financial year, and the accumulated depreciation and amortisation (separate after current and off-schedule depreciation) as at 31 December of the financial year; and
4.		a transfer of the book values at the beginning and the end of the financial year, with a separate indication of the following:
a)			Accesses,
b)			Exits,
c)			value reductions recorded in the results (unscheduled depreciation),
d)			profit-making (attributions) recorded in the results, and
e)			ongoing depreciation.
5.		Access and departure due to organizational changes (to be identified separately).

(2) For any reduction in value recorded or cancelled during the financial year, the following shall be stated:

1.		the circumstances which led to the collection or recovery;
2.		the level of the impairment losses recorded or raised; and
3.		the nature of the asset.

(3) Weiters shall also be required to provide the following information for each class of property and each class of intangible assets in the clearance of accounts:

1.		the existence and the level of restrictions on disposal rights and as collateral security for liabilities;
2.		the amount of the expenses recorded in the carrying amount of a plant during its production;
3.		the contractual obligations for the acquisition of property, plant and equipment and intangible assets;
4.		the amounts of compensation collected in the income statement from third parties for property, property, plant and equipment which have been impaired, lost or ingested; and
5.		the possible separation of economic and civil property rights.

(4) If property, plant and equipment are re-evaluated, the following information shall be required:

1.		the date of the re-evaluation;
2.		the methods and the main assumptions which have led to divergent estimates of the fair value of the asset; and
3.		the extent to which the fair value of the asset has been directly determined by reference to the prices observed in an active market or to transactions carried out recently on normal market conditions, or whether and which others Valuation methods used for estimation.

(5) The maintenance costs for cultural goods to be borne directly by the federal government shall be indicated. Cultural goods in which a fair value assessment is not possible shall be described and described by reference to the location. In the case of such cultural goods, changes to the previous year (access, departed) are to be presented. In addition, the basic diversion of each scientific institution according to the Federal Museums Act and the maintenance costs to be borne by them are to be stated.

(6) The Federal Minister of Finance or the Federal Minister of Finance has dispositions on the components of the movable federal assets in accordance with Section 75 (8) of the BHG 2013 or the immovable federal assets in accordance with Section 76 (9) of the BHG 2013, with the indication of the To describe and describe the legal authorization individually.

Leases and leases

§ 18. (1) A leasing or lease is classified as a financing lease if it transfers essentially all the risks and opportunities associated with the ownership. Otherwise, he is classified as an operating leasing ratio.

(2) The budget-leading authority shall provide the following information as a lessee/lessee in financing leasing relationships:

1.		the carrying amount of the leasing and rental properties per balance sheet and the number of assets at 31 December of the current financial year and the previous financial year, the cost of the acquisition and the accumulated depreciation;
2.		a transfer account of gross investment in the leasing/rental ratio to the present value of the outstanding minimum leasing/rental payments at the end date;
3.		the sum of the future minimum leasing/rental payments at the closing date and its cash value for each of the following periods:
a)			up to a year,
b)			longer than one year and up to five years,
c)			longer than five years;
4.		Conditional leasing/rental payments recorded in the period as an expense;
5.		a general description of the leasing/rental agreements of the lessee/tenderer. In particular, the following information shall be provided:
a)			the basis of conditional leasing/rent payments;
b)			the existence and content of renewal or purchase options, as well as price adjustment clauses; and
c)			restrictions imposed by leasing/rental agreements, such as those involving contributions from surpluses, contributions from capital deposits, dividends, additional debt, and other leasing/rental relationships.

(3) As a lessee/tenant in the case of operating leases, the budget-leading authority shall have the following information:

1.		the sum of future payments due to insinable operating leases for each of the following periods:
a)			up to a year,
b)			longer than one year and up to five years,
c)			longer than five years;
2.		Leasing/leasing payments, which were recognised as an expense in the financial year, separately by amounts for minimum lease payments and conditional rental payments; and
3.		a general description of the leasing/rental agreements of the lessee/tenderer. In particular, the following information shall be provided:
a)			the basis and calculation bases for conditional leasing/rental payments;
b)			the existence and content of renewal or purchase options, as well as price-adjustment clauses; and
c)			restrictions imposed by leasing/rental agreements, in particular the use of surpluses, capital deposits, dividends, additional debt, and other leasing relationships.

(4) The budget-leading authority shall apply, as appropriate, as a lessor/landlord in the case of financing leases (2) and in operating leasing conditions (3).

Stocks

§ 19. (1) In the Annex, the following information shall be provided by the budget-leading body for stocks:

1.		the accounting policies applied;
2.		the total book value of inventories and the carrying amounts of stocks by stock;
3.		the depreciation of supplies (claims, swings);
4.		the level of impairment of stocks on the basis of the evaluation at the end of the reporting date; and
5.		the carrying amount of the inventories, which are pledged as collateral for liabilities, to the 1. Jänner and 31 December of the financial year.

(2) The carrying amount of the stocks to 1. January and 31 December of the financial year as well as the development of stocks in the financial year shall be presented. The application of the derogation relating to the setting-up of self-employed stocks shall be indicated for each class of stock.

Receivables and liabilities

§ 20. (1) The accounting value of the accounts receivables and liabilities as at 31 December of the financial year shall be indicated by the budget management body, and the carrying amount shall be up to one year, from more than one year to five years, and more than five years after the remaining period of the financial year. years, as well as by classes. Receivables and liabilities within the Federal Government, in respect of participations and in relation to units of the State sector divided into sub-sectors (federal government, Länder, municipalities, social insurance institutions) must be listed separately.

(2) With regard to the requirements, the following information shall also be provided:

1.		the causes which led to the settlement of a replacement request;
2.		in the case of long-term exposures, the carrying amount, the nominal value and the cash value of the exposures per type of exposure; the interest rate used for the calculation of the cash value;
3.		the collected transfer expenses from the interest rate of underinterest receivings;
4.		the rate of interest collected from under-galvanic claims;
5.		the amount of the calculated value adjustments and depreciation.

(3) As regards the long-term liabilities, the carrying amount, the nominal value, the cash value of the liabilities for each type of liability and the interest rate used for the calculation of the cash value shall also be disclosed.

Provisions

§ 21. The budget-leading authority shall provide the following information for each class of return:

1.		the book value to the 1. Jänner and 31 December of the financial year;
2.		Newly formed provisions in the financial year, including the increase in existing provisions (supply);
3.		consumed amounts (consumption) during the financial year (i.e. calculated and offset against the provision);
4.		unspent amounts that have been disbanded during the financial year (non-use);
5.		the zinc effect;
6.		a description of the nature of the obligations as well as the expected maturities;
7.		uncertainties as to the amount of the amount or the maturity of such disbursements; and
8.		the amount of the expected refund, indicating the assets collected for the expected refund.

Income from transactions with attributable consideration (income from economic activity)

§ 22. The budget-leading body has the income recorded in the financial year in accordance with earnings categories (remuneration, income from rents, proceeds from the utilization of public rights, proceeds from the sale of material, income from benefits, income from the sale of goods, income from the sale of goods, income from the sale of goods, income from the the demise of property, plant and equipment, and other economic returns. If the other economic returns account for more than 20% of total economic returns, these are to be broken down by subcategories at the level of the accounts.

Income from transactions with no attributable consideration (income from transfers)

§ 23. (1) The budget-leading body shall have, in the financial year of the financial year, in the financial year financial year, or in the notes to the accounts, the proceeds of the financial year (income from transfers of public bodies and entities, foreign bodies, and Entities, companies, private households and non-profit-making bodies, income from social contributions).

(2) The following information is required:

1.		The income and remittangions shall be broken down according to their legal basis.
2.		The country-by-country shares of the Länder and municipalities in the revenue collected during the financial year are to be presented in the Community's federal contributions.

(3) The following information shall also be provided in the final statement or in the Annex:

1.		the amount of claims arising from transfers to the accounting date recorded in connection with the proceeds of transfers;
2.		the amount of the liabilities recorded in relation to transferred assets subject to conditions;
3.		the amount of the assets covered, which are subject to restrictions, and the nature of those restrictions; and
4.		all income on the basis of abandoned liabilities.

Expenses and disbursements

§ 24. The following expenses and disbursements shall be presented separately from the budget-leading body:

1.		IT services and maintenance;
2.		IT Rental and/or -leasing costs,
3.		advertising wall and information campaigns, as well as public relations,
4.		Representative expenses (catering and business lunches, others),
5.		Accounting expenses (of which charges are applicable to the Federal Accounting Agency),
6.		Printing units (specially created and acquired), including specialist literature, newspapers and library holdings,
7.		Initial and continuing training,
8.		cleaning,
9.		translation services and interpretation,
10.		Medical opinions,
11.		legal advice, legal advice, judicial experts,
12.		other advisory services,
13.		Security costs (guard duty).

Reserves

§ 25. (1) The Federal Minister of Finance or the Federal Minister of Finance shall draw up individual statements and summary evidence on the reserves and forward them to the Court of Auditors.

(2) For each type of deposit, the following information shall be provided:

1.		the budget position concerned,
2.		the initial stock of 1. Jänner and the final stock as at 31 December of the financial year,
3.		the net financing requirement (estimates),
4.		the ties,
5.		the net financing requirement (success),
6.		the supply to the reserve,
7.		the withdrawal from reserves,
8.		the resolution,
9.		the change compared with the previous financial year.

(3) The assigned deposit reserves according to § 55 paragraph 5 BHG 2013 are broken down by the Federal Minister of Finance or by the Federal Minister of Finance according to the specific measures of the assigned building structure in a separate proof . For each reserve, the amount withdrawn and the amount supplied to the reserve shall be proved. The proof must also contain the assigned deposit and the corresponding payout.

(4) The reserves of additional payments made by the EU pursuant to Section 55 (6) of the BHG 2013 are to be presented in a separate proof by the Federal Minister of Finance or the Federal Minister of Finance. For each reserve, the amount withdrawn and the amount supplied to the reserve shall be proved. The proof also has to contain the deposit and the payout.

(5) The variable payout reserves in accordance with § 55 paragraph 7 BHG 2013 are to be presented in a separate proof by the Federal Minister of Finance or by the Federal Minister of Finance in accordance with the variable areas. For each reserve, the amount withdrawn and the amount supplied to the reserve shall be proved.

(6) The reserves (detailed budget relays) determined pursuant to § 55 paragraph 1 BHG 2013 are in a separate proof by the Federal Minister of Finance or the Federal Minister of Finance in the outline of the Federal estimate (§ 24 BHG 2013) . For each detail budget, the amount withdrawn and the amount supplied to the reserve must be proven.

(7) The reserves for special accounts of the Federal Government, which are formed in an effective way, are separate from the non-financing-effective reserves according to the information provided in paragraph 2, supplemented by the assigned deposit and the corresponding payout.

(8) The proof of the reserves shall be supplemented by the following information:

1.		the reason and amount of a possible waiver of reserves;
2.		Explanation of the dissolution of reserves,
3.		the effects of the removal and disbanding of reserves on the cost limits in the earnings budget,
4.		Extent of the actual additional payments received during the financial year of a reserve against the Federal estimate in the respective detail budget already before the end of the financial year (§ 55 para. 3 BHG 2013) and the resulting increase of the Payout ceilings according to the German Federal Financial Framework Act according to § 12 paragraph 4 Z 3 BHG 2013,
5.		Formation of "negative reserves" according to § 52 (3) BHG 2013 and the transfer to the respective detailed budgets, in accordance with § § 52 (4), 55 (2) (2) Z 1 and 2 BHG 2013,
6.		Explanation of backsheet redeployments between detailed budgets according to § 56 paragraph 2 BHG 2013.

Events after the bill completion date

§ 26. (1) The budget management body shall indicate by which date it has taken account of events in the accounts.

(2) In the event that a financial management body, after transmission of the financial statements, provides information on circumstances which existed on the closing date of the accounts, it shall have the associated accounts and information, taking into account the to update new information no later than 31 March after the end of the financial year.

(3) Events after the closing date of the accounts, which were not to be taken into account in the preparation of the clearance of accounts, are essential if their non-disclosure may influence the economic decisions taken by the addressees The reason for the clearance of accounts is to be found. For each such major event, the following information shall be provided:

1.		the global budget and the detailed budget affected by the event;
2.		the nature of the event, and
3.		an estimate of the financial impact or an explanation as to why such an estimate cannot be made.

Transactions with nearby units or persons

§ 27. (1) Nearby units or persons are:

1.		budgetary positions which, directly or indirectly through one or more intermediate stages, dominate or are dominated by the rapporteur budgetary authority;
2.		direct and indirect shareholdings of at least 20 per cent;
3.		natural persons who have a significant influence on the reporting budget authority and close family members of such a natural person;
4.		Key persons of the management referred to in paragraph 2 and their close family members;
5.		Undertakings and other entities in which any person described in Z 3 or 4 holds, directly or indirectly, a holding of at least 20%, or of which such person has the possibility of significant influence .

(2) Key persons of the management are, in particular, employees who are due to a fixed salary in accordance with the regulations of the Federal Government, as well as those who are equal in terms of function. Female employees and employees.

(3) In the case of transactions with close-up units or persons beyond what can be expected from normal supplier or customer/recipient conditions, the budget-leading body shall indicate:

1.		the global budget and detailed budget affected by the transaction;
2.		the nature of the relationship with the nearby entity or person;
3.		the nature of the transaction; and
4.		the components of the transaction, which are necessary and sufficient to disclose their importance, so that the closure of the accounts presents relevant and reliable information for decision-making and accountability.

(4) Items of a similar nature may be indicated in summary, unless their separate disclosure is necessary for the provision of relevant and reliable information.

(5) The budgetary management bodies shall have the Court of Auditors, for the management of the management referred to in paragraph 2, an aggregated presentation of their remuneration and their number in full-employment equivalents by gender, at the level of the breakdown to be made available separately.

Information about the staff of the federal government

§ 28. (1) The Federal Chancellor, the Federal Chancellor, has the staff plan (posts) as at 31 December of the financial year, the maximum values and the average staff level by full-employment equivalent (VBÄ) together with the staff plan ( To submit to the Court of Auditors electronically, the respective Personnel Control Points (PCP), which are supported by automation. For comparison purposes, the actual values shall also be indicated at 31 December of the previous financial year. The Federal Minister of Finance or the Federal Minister of Finance also has an evaluation of the actual values (staff level) at 31 December of the financial year and of the previous financial year, as well as the average of the average. Personnel status according to VBÄ, each at all levels, to be transmitted.

(2) The information referred to in paragraph 1 shall be summarised at the level of subdivision, as well as by grades and by use and function groups. The presentation is based on the nomenclature of the plan office directory 1a of the personnel plan. Furthermore, the number of apprentices employed in VBÄ on 31 December of the financial year is to be found by the budgetary management bodies.

(3) For each breakdown, it should also be stated how many posts in the financial year may be filled with officials and are actually occupied by 31 December of the financial year. In addition, the average staff level and the maximum figures for the financial year shall be indicated. All information is to be found in VBÄ.

(4) Exceedances and substantial modifications of the staff plan during the financial year shall be justified by the budgetary management bodies.

(5) The budgetary management bodies shall report to the Court of Auditors the level of staff at 31 December of the financial year and the annual average in VBÄ, together with the staff expenditure of those bodies with their own legal entity, which are in their organisational structure. or financial sphere of influence. In this case, civil servants who provide services for the legal entities and their successor companies, which are outsourced from the federal budget, are to be provided with all other servants and apprentices separately.

Presentation of future pension expenditure

§ 29. (1) The Federal Minister of Finance or the Federal Minister of Finance has the expenses and income for pension benefits which the Federal Government has to bear in absolute amounts as well as in proportion to the respective gross domestic product (GDP) for the preceding financial year and estimated for the current financial year and for the next 30 financial years.

(2) It is also necessary to present the expenses and income of all pension insurance institutions for the previous financial year and estimated for the current financial year and for the next 30 financial years. The calculation methods, assumptions and data sources are to be explained.

(3) The federal contribution (broken down by federal contribution and partner performance) to the statutory pension insurance institutions shall be presented for the previous financial year and estimated for the current financial year and for the next 30 financial years.

(4) The Bundesanstalt Statistik Austria (Bundesanstalt Statistik Österreich) has the right to submit to the Court of Auditors every year those claims for pension benefits, which are also presented in the national accounts.

Deductions from the amount of the proceeds

§ 30. The Federal Minister for Finance or the Federal Minister of Finance has given the Court of Auditors the information on the premiums, reimbursements and direct payments deducted from the income from charges in the subdivision "Public charges". Amounts deducted from the date of 31 December of each current and previous financial year, broken down by type of levy and on a statutory basis. The changes shall be expressed in euro and in percentage terms.

Charges Requests

§ 31. The Federal Minister of Finance, or the Federal Minister of Finance, has the Court of Auditors, in accordance with the type of duty of the Federal Republic of Germany, which are subject to the financial statements of the financial statements, broken down by type of duty, total backlog, insolvency, and suspension of the transfer, Suspension of collection, arrears, payment date, inhibition and clearance of the clearance of accounts to be announced.

Changes to the previous year

§ 32. The budget-leading body shall justify the substantial changes in the individual positions of the financial statements for the previous financial year, and shall include the accounts of the Court of Auditors and the Federal Minister of Finance or the Federal Minister for Finance. Financial institutions shall be transmitted through the budgetary authority.

Budget Policy Measures

§ 33. (1) The Federal Statistical Office (Bundesanstalt Statistik Österreich) has the Court of Auditors for the financial year to be presented with the government deficit of the federal sector, as well as information on the transfer of the net result from the profit and loss account and the financial year. To transmit net financing needs from the public deficit financing account in the sense of the ESA 1995.

(2) The Federal Statistical Office (Bundesanstalt Statistik Österreich) also represents the federal contribution to the public debt of the financial year and its derivation from the state of the federal financial debt.

(3) The Bundesanstalt Statistik Österreich has made changes in relation to the allocation of institutional units to the federal sector as compared to the previous period, and to justify it.

(4) The Bundesanstalt Statistik Austria (Bundesanstalt Statistik Österreich) has to submit to the Court of Auditors a breakdown of the use of funds and the allocation of funds in accordance with the national accounts criteria.

Section 4

Final accounts of the legal entities administered by the Federal Government, as well as of companies in which the Federal Government is significantly involved

§ 34. (1) Sodistant legal entities administered by the Federal Government or companies in which the Federal Government is significantly involved, an annual financial statements based on the provisions of the Company Code (UGB), dRGBl. S 219/1897, as amended, this annual accounts shall be forwarded to the Court of Auditors.

(2) If legal entities or undertakings governed by the Federal Government, in which the Federal Government is significantly involved, do not draw up an annual financial statements on the basis of the provisions of the UGB, those entities shall have the following in the preparation of final accounts. the provisions of this Regulation shall apply mutaly. In this case, the provisions relating to the budgetary management bodies shall apply mutatily to the respective legal entities.

(3) If the legal entity or undertakings administered by the Federal Government, in which the Federal Government is significantly involved, amounts to less than EUR 100 000, a summary of the financial year's financial year shall be sufficient to cover the Disbursements and deposits, expenses and income as well as a statement of the assets and liabilities to the closing date of the financial year 31 December of the financial year. The establishment of assets shall be carried out at least separately in accordance with fixed assets and orbits, and in the latter the stocks of cash and these equivalent means of payment, the balances on accounts in the case of credit undertakings (banks) as well as the claims separately. The debt must be drawn up separately according to school darts.

(4) In any case, the following evidence shall be included in the final accounts of the legal entities administered by the Federal Government, as well as of companies in which the Federal Government is significantly involved:

1.			the level of the liability of the legal entity or undertaking;
2.			the amount of liabilities, where financial liabilities are to be identified separately;
3.			the amount of the receivables and liabilities to the federal government, as opposed to the participation of the federal government and to units of the government sector divided into sub-sectors and other units of the state; and
4.			The liabilities for which the Federal Government has assumed liability.

Section 5

Audit of final accounts

Inspection

§ 35. (1) From 1 September of the current financial year, the Court of Auditors shall be granted access to the accounting records and documents. To the extent that this is necessary for a review of the final accounts, the Court of Auditors shall also have these rights of inspection vis-à-vis the associated companies (Section 46 (3) BHV 2013).

(2) For the purposes of the verification of final accounts in accordance with § 9 of the Court of Auditors Act 1948 (RHG), Federal Law Gazette 1948/144, as amended, the Court of Auditors may, at any time, in writing or in the short distance, all of them information which it deems necessary and the transmission of all the accounts, receipts and other documents relating to the settlement (such as business, contracts, correspondence) from those relating to the financial management of the Federal authorities, and through its institutions in place and place in these Take a look.

(3) The authorities responsible for the financial management of the Federal Government have fully and immediately answered the questions of the Court of Auditors submitted in the context of the audit of the accounts in accordance with Section 9 of the RHG, without any default, all of which have been requested To supply information and to comply with any request made by the Court of Auditors for the purpose of the verification of financial statements and to make available to the Court of Auditors all the data required. The related undertakings shall also have the necessary documents available to the Court of Auditors.

(4) In the context of automated settlement procedures, the Court of Auditors shall be able to inspect the accounts and documents in the course of direct access to the accounts and documents relating to the financial management of the Federal Republic of Germany. To grant IT applications. The Court of Auditors shall be able to provide a sufficient number of computer workstations with the necessary software for the period of inspection. For access to the stored data, the necessary access rights are to be granted without a separate request. The auditors of the Court of Auditors shall, in so far as it is necessary for the review, be introduced into the operation of the information systems. This can be done, in particular, by training or by written instructions.

(5) Automated clearing procedures shall be such as to enable them to be reviewed at an appropriate time by the Court of Auditors in respect of their formal and factual accuracy. The verifiability must be guaranteed with regard to individual building processes and the entire billing procedure (process or system check).

(6) The Court of Auditors may, without prejudice to the second paragraph and to the extent necessary for the verification of financial statements or the reporting of the financial statements, require further evaluations to be carried out within five working days. shall be submitted.

(7) If the accounting records or accounting documents are physically stored in accordance with § 107 BHG 2013, the Court of Auditors shall be granted the inspection of the documents in the place and place.

(8) All costs incurred in connection with the verification of final accounts shall be borne by the accounting unit.

Defect Survey

§ 36. (1) If the Court of Auditors finds deficiencies in the final accounts or in the current accounts, it shall inform it to the competent budgetary authority which shall be responsible for the settlement arrangements necessary for the correction. , and shall forward it to the Court of Auditors within one week of the notification.

(2) Where the Court of Auditors does not present the necessary accounting arrangements, or where the Court of Auditors, in the event of differences of opinion between the Court of Auditors and the budgetary management body concerned, is in a position to make the correction, the Court of Auditors may: Court of Auditors the Federal Minister of Finance or the Federal Minister of Finance, until 31 March after the end of the financial year, instructify the correction of the correction, the which has the effect of causing the accounts to be brought up to the level required by the Court of Auditors.

(3) Following the presentation of the accounts to the Court of Auditors, changes in the underlying accounts shall be admissible only with the prior consent of the Court of Auditors. The Court of Auditors shall be required, by the competent budgetary authority, to present, by 28 February after the end of the financial year, no later than 28 February, the accounting arrangements required to rectify the rates of conversion. The Court of Auditors checks the formal and factual correctness and forwards the settlement arrangements to the Federal Minister of Finance or the Federal Minister of Finance, who or who is responsible for the technical implementation of the defect survey and Inclusion in the final accounts has to be made.

(4) The Federal Minister of Finance or the Federal Minister of Finance shall carry out the corrections pursuant to para. 2 and 3 within one week.

Storage of final accounts

§ 37. (1) According to the defect survey (§ 36), the Federal Minister of Finance or the Federal Minister of Finance are responsible for the final accounts for the admission to the Federal Financial Statements on the basis of the corrected conversion rates. to create.

(2) The final version of the final accounts, together with further evidence, shall be kept secure for seven years. The period shall begin at the end of the financial year to which the documents and prescriptions relate. In addition, accounting documents and records shall be kept for as long as they are relevant for the taking of evidence in pending proceedings. In the case of business cases that extend over several years, the time limit for all documents of the individual business case shall begin with the end of the financial year in which the business case has been completed.

6.

Final provisions

Entry into force and external force

§ 38. (1) This Regulation shall enter into force at the end of the day of the presentation and shall be applied for the first time in respect of the accounts of the financial year 2013.

(2) The Regulation of the President of the Court of Auditors of 2 March 1990 on the accounting of the Federal Republic of Germany (Accounting Regulation-RLV), BGBl, is for the financial year 2012, with the exception of Sections 30 to 34 of the Financial Year 2012. No 150/1990, which, in accordance with Section 9 (1) of the last sentence of the RHG, will expire on 30 September 2013 following the conclusion of the financial year 2012 for the financial year 2012.

Transitional provisions

§ 39. (1) The budgetary management bodies may, in accordance with § 2 (1) (3) (3) of the Court of Auditors, provide the accounts for the accounts in accordance with § § 14 and 34, provided that this is not possible until 31 March after the end of the financial year, until the end of the financial year. Financial year 2017 by 30 June at the latest after the end of the financial year. Likewise, the change in the value of a participation in accordance with § 3 (4) may be made by the competent budgetary authority until the financial year 2017 by 30 June at the latest.

(2) The transmission of the declaration of completeness in accordance with section 2 (4) by the budgetary management bodies to the Court of Auditors shall be made in relation to the opening balance sheet until 31 August 2013.

(3) The capital consolidation in accordance with § 9 shall not apply until the full consolidation of the affiliated companies is carried out.

(4) In the case of companies in which the Federal Government holds a direct and indirect participation of at least 20 per cent and subject to the control of the Court of Auditors pursuant to Art. 126b B-VG, it may be possible to specify the shareholders in accordance with Article 14 (3) of the Court of Auditors until the end of the period of Financial year 2015 for indirect shareholdings.

(5) The justifications of overruns of the staff plan pursuant to Section 28 (4) by the budgetary management bodies are to be drawn up until the financial year 2015 only for substantial exceedances and only for the closing date of 31 December.

Moser