Accounting Regulation 2013 - 2013 Rlv

Original Language Title: Rechnungslegungsverordnung 2013 - RLV 2013

Read the untranslated law here: http://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2013_II_148/BGBLA_2013_II_148.html

148. Decree of the President of the Court of Auditors on the accounts of the Federal Government (accounting regulation 2013 - 2013 RLV)

Table of contents



1 article General provisions



§ 1



Scope



§ 2



Preparation and presentation of the final receipts



2. section outlining the final bills



§ 3



Content of the final bills



§ 4



Estimate comparative calculations



§ 5



Consolidation of the final bills



§ 6



Debt consolidation



§ 7



Elimination



§ 8



Consolidation of expenses and income (consolidation of withdrawals and deposits)



§ 9



Capital consolidation



§ 10



Structure of the balance sheet



§ 11



Outline of the income statement



§ 12



Outline of financial accounts



3. section notes



§ 13



Explanatory notes to the final bills



§ 14



Investments



§ 15



Liabilities



§ 16



Financial instruments



§ 17



Tangible fixed assets and intangible assets



§ 18



Leases and rentals



§ 19



Supplies



Article 20



Receivables and liabilities



Article 21



Provisions



section 22



Income from transactions with attributable in return (income from economic activity)



Article 23



Income from transactions without shareholder return (income from transfers)



section 24



Expenses and disbursements



§ 25



Reserves



section 26



Events after the closing date for the Bill



§ 27



Transactions with related entities, or individuals



§ 28



Information on staff of the Federal



section 29



Representation of future pension expenses



Article 30



Deductions of tax income



Article 31



Tax receivables



§ 32



Changes to the previous year



Article 33



Budget-political figures



4 section is final accounts of legal entity managed by the Federal Government as well as by companies, the Federal Government involved where



Article 34



5. section review of the final bills



section 35



Inspection



section 36



Rectification



section 37



Retention of final invoices



6 article final provisions



section 38



Entry into force and expiry



section 39



Transitional provisions on the basis of section 116 paragraph 2 of the Federal Budget Act 2013 (BHG 2013), Federal Law Gazette I no. 139/2009, as last amended by Federal Law Gazette I no. 62/2012, is in agreement with the Minister of finance prescribed:

 

1 section

General terms and conditions

Scope

With detailed provisions this regulation § 1 (1) to the final invoices in accordance with §§ 101 and 102 BHG 2013 and the Federal accounts pursuant to sections 117 to 119 BHG 2013 issued.

(2) this Regulation applies to all federal institutions, which are involved in the leadership of the federal budget, as well as for all entities which either are managed by institutions of the Federal Government or by persons, ordered the deposited by institutions of the Federal Government are (article 116 paragraph 3 BHG 2013) - called in legal entity managed the following by the Federal Government.

(3) as far as referred in this regulation on provisions of the BHG 2013 or other legislation of the Federal Government these are to apply in their respectively valid version.

 

Preparation and presentation of the final receipts

The final bills are section 2 (1) as at 31 December of the financial year (accounting balance sheet date) by the leading financial services (§ 101 BHG 2013) to set up. The domestic governing bodies all final invoices created in its sphere have 31 January, the Court of Auditors 1 no later than 2. the explanatory notes to the final invoices according to sections 15 to 28 and sections 30 and 32, no later than February 5 3 as well as the explanatory notes to the final invoices for March 31 at the end of the financial year to submit sections 14, 29 and 34 at the latest.

(2) can the final invoices of a legal entity managed by the Federal Government or company due to special circumstances March 31 at least be placed, a preliminary annual accounts and the annual financial statements of the previous fiscal year are so entertained the particular circumstances to submit; the final financial statements are to submit immediately after its installation.

(3) the Federal Agency has Statistics Austria to forward the notes final accounts auditors, article 33 at the latest 31 March after the end of the financial year. The Court of Auditors may set exceptions to the mandatory disclosures for reasons of an economic, efficient and proper administration.

(4) the budget governing bodies have to submit a declaration of completeness in accordance with annex to the final invoices created by them and explanatory notes and to provide the Court of Auditors no later than 31 March following the end of the financial year. This declaration confirms that all management cases subject to allocation captured in the budget allocation system (HV-system) all final bills fully and properly set up and complied with all the budgetary provisions.

(5) the results reported in the final accounts must match the billing item descriptions. The billing item descriptions and complete invoices are directly available to make the Court of Auditors in digital form together with all other evidence.

(6) policies on the basis of this regulation to be issued, this is done in consultation with the Federal Minister of finance or the Minister of finance. In this case the Court is first to speak, which provides for the making of the agreement with the Federal Minister of finance or the Minister of finance.

2. section

Outline of final invoices

Content of the final bills

The final bills include § 3 (1) the estimate of comparative calculations for the budgetary of result of and financing budget, the consolidated financial condition, results, and financial accounts, as well as the annex.

(2) who have final invoices to give a true and fair picture of the financial situation of the Federal Government (assets, earnings and financial position). If not successful in particular circumstances, the additional information required to make are in the Appendix.

(3) in accordance with the requirements of the European system of national accounts in the respectively valid version adjustments (especially temporal adjustments) by the Federal Minister of finance or by the Federal Minister of finance in the estimate the budget of result of and profitability comparison statement no later than March 31 after the end of the financial year to make that are immediately in writing to inform the Court of Auditors. The adjustments are set out separately in the annex.

(4) if the need to change the value approach to a stake, arises on the basis of the submitted financial statements of shareholdings this is budget-leading authorities no later than 31 March making. All changes are immediately to inform the Court of Auditors.

 

Estimate comparative calculations

4. (1) 2013 are BHG according to § 102 to create estimate comparative calculations for the budgetary of result of and financing budget respectively according to the underlying Federal finance law as well as the Mittelverwendungs - and application groups according to the § 2013 to § 30 and 33 BHG.

(2) in the estimate the budgetary of result of comparison statement actual expenses and income are to face the estimate values of the result estimate, the estimate comparison charged to the finance budget the actual deposits and withdrawals are to face the estimate values of the financial estimates. Furthermore also the budget adjustments are subdivided into the estimate comparative calculations for each estimate value after using commitments (§ 52 BHG 2013), shifts of funds (§ 53 BHG 2013), overruns using (§ 54 BHG 2013), reserve withdrawals (§ 56 BHG 2013) and variable payouts (§ 12 ABS. 5 BHG 2013), the profit or the Jahresfinanzierungsvoranschlagsrest and to lead the commitments and liabilities and receivables in the estimate comparing Bill to the finance budget.

(3) prior authorizations and responsive are separated to show after deposits and withdrawals, as well as after years of maturity. Responsive pursuant to § 60 para 4 2013 are BHG detailing stating the statutory authorization and to describe.

(4) tables for actual expenses and income of the budget of of result of and about the actual payments and receipts of the financing budget are in addition to create each divided sections, subdivisions, global budgets or Mittelverwendungs - and application groups and task panes.

(5) the Federal Minister of finance or the Minister of Finance has to provide an overview of all changes in the estimate values due to Federal finanzgesetzlicher the Court of Auditors, and to explain the changes.

(6) the differences between the estimate values and actual expenses and income in the statement of income, as well as between the actual payments and receipts in the financial accounts are to demonstrate and to establish at the level of the legal binding effect.


(7) If you use overruns the corresponding statutory approval under statement of the approved amount and the number of business was with the consent of the Federal Minister of finance or the Federal Minister of finance, to name a few. When overruns according to § 54 para 2 BHG 2013 is to name also the regulation of the Federal Government, using the Bundesgesetzblatt.

(8) for all means use excess without budgetary authorization is to specify what reasons were decisive for that purpose.

(9) compliance with the fixed and variable resources ceiling laid down in the Federal Finance frame law as well as in the federal budget use in enforcement is to prove at the level of the total budget and the sections of the Federal Minister of finance or by the Federal Minister of finance, at the level of the subdivisions of the relevant budget governing bodies in cooperation with the Federal Minister of finance or the Minister of finance. This, in particular increases the resources use ceiling of the federal budget on the basis of the reserve management pursuant to § are § 55 and 56 BHG 2013, as well as on the basis of variable payments, whose upper limit is calculated to represent on the basis of suitable parameters.

(10) the Court of Auditors can absorb more representations to the comparative calculations of estimate of in the Federal accounts.

 

Consolidation of the final bills

All final invoices are § 5 (1) to consolidate all billing levels.

(2) the consolidation of the estimate comparison calculations (section 102 BHG 2013) is determined by total consolidation, articles 6 to 9 are therefore not apply.

(3) in the case of consolidating the assets, earnings and financing bills, the debt consolidation (paragraph 6), the elimination (section 7), the consolidation of expenses and income (section 8) and the consolidation are taken into account (article 9).

(4) the consolidated final accounts consist of the balance sheet according to §§ 94 f BHG 2013, the income statement according to § 95 BHG 2013, the financing statement according to § 96 BHG 2013 and the annex.

Debt consolidation

§ 6 claims, provisions, liabilities and deferrals, which consist of relationships between the units to consolidate, are not to include in the consolidated final accounts.

Elimination

§ 7 win coming from the delivery or performance between the units to consolidate, to eliminate in the consolidated final accounts. In the consolidated balance sheet the assets the amount should be at, to which they apply would be in the balance sheet of the consolidating unit. Revenues and expenses associated with this delivery or service are not to include in the consolidated statement of income.

Consolidation of expenses and income (consolidation of withdrawals and deposits)

§ 8 face expenses is denominated proceeds to consolidate final invoices, are not to include these expenses and income in the consolidated final accounts. The same applies for withdrawals and deposits.

Capital consolidation

§ 9 task of consolidation is to eliminate the internal ownership of the final bills to consolidate by the participation values in a final bill with the relating to these shares equity capital of the affiliated companies to be included will be charged the full consolidation of affiliated companies. Equity of affiliated companies to be included, nor its share value of the consolidating unit must be included in the consolidated final statements.

Structure of the balance sheet

§ 10. The structure of the balance sheet is to regulate by directive. Not enough this outline to give a true and fair picture of the financial position of the Federal Government, an appropriately more detailed outline is to perform. Should a more detailed account on the basis of specified requirements lead to the breakdown of accounts, so a policy is necessary, which can be adopted by the Court of Auditors, in consultation with the Federal Minister of finance or the Minister of finance.

Outline of the income statement

§ 11. The structure of the income statement is to regulate by directive. Not enough this outline to give a true and fair picture of the financial position of the Federal Government, an appropriately more detailed outline is to perform. Should a more detailed account on the basis of specified requirements lead to the breakdown of accounts, so a policy is necessary, which can be adopted by the Court of Auditors, in consultation with the Federal Minister of finance or the Minister of finance.

Outline of financial accounts

§ 12. The outline of the financial accounts is to regulate by directive. Not enough this outline to give a true and fair picture of the financial position of the Federal Government, an appropriately more detailed outline is to perform. Should a more detailed account on the basis of specified requirements lead to the breakdown of accounts, so a policy is necessary, which can be adopted by the Court of Auditors, in consultation with the Federal Minister of finance or the Minister of finance.

3. section

Explanatory notes

Explanatory notes to the final bills

§ 13. Are the final bills, in paragraphs 14 to 33 evidence referred to to be at. The information is to represent financial year as well as for the previous financial year.

Investments

14. (1) for any direct involvement from an ownership interest of more than 20 percent, as well as for any indirect involvement from a calculated through participation of more than 50 percent are to represent from the leading budget authority: 1. the type of involvement (affiliated companies, associated companies other investments), is the construction year of the companies in which the Federal Government involved, as well as the annual financial statements of participation established according to which accounting rules. An affiliated company with an ownership interest is up to 50 percent, because the Federal Government has the control or control over the company, are for relevant reasons to represent. It is also to explain when a participation level up to 20 percent is a significant influence of the Federal Government, and thus the company as an associated company to be classified is.

2. the nominal capital, the proportion of the nominal capital in euro and per cent, the proportion of the voting rights, respectively as at 31 December of the financial year, as well as the book value 1 January and 31 December of the financial year; Furthermore the additions, modifications and / attributions, as well as the book value of investments received from.

After ÖNACE 2008 - groups 3. classification;

4. the fair value of direct investments in companies, publicly quoted market prices exist for that;

5. summary financial information on companies in which a participation is. These are in particular the amount of total assets, assets, equity, provisions, liabilities, as well as the contained financial liabilities, contingent liabilities, revenue and other operating income personnel expenses, of operating success, financial success, the result of from ordinary activities (EGT), annual surplus or deficit, as well as the distribution of profits to the Confederation.

6. the number of workers (full employees equivalents), annual average of separately the number of civil servants and officials for the current and for the previous financial year, and in addition for affiliates, or indirect participation with a calculated through participation over 50%, the number of employees each separated for men and women;

7. the amount of financial debt the Federal Government businesses taken (legal support financing), in which he directly or indirectly involved in is, the liabilities of the Federal Government for these companies, as well as possibly for educated provisions;

8. the balance-sheet date of an enterprise, which is used for determining the ownership if the balance sheet of the company from the balance sheet date of the domestic leading position, as well as the reasons for using different completion dates;

9. the financial year of the company that is used for the determination of ownership if this differs from the financial year of the Federal accounts, as well as the reasons for using different financial years;

10 type and extent of significant restrictions on the ability of the company, in which participation is to transfer financial resources in the form of cash payments or similar distributions to the shareholders; and not recorded 11 loss shares from the company, which is the participation, for the accounting period as well as cumulative, if the acquisition of proportional losses was set.


(2) the information referred to in paragraph 1 must be made in which the Federal Government holds a direct stake of up to 20 per cent or an indirect participation with a calculated through participation of more than 20 percent up to 50 percent as well as for companies. For these companies, data are limited pursuant to par. 1 Z 5 on the amount of equity capital, the net income or loss, as well as the distribution of profits to the Confederation. For indirect holdings are in addition the shareholder as well as its ownership interest to specify.

(3) in the case of companies in which the Federal Government holds a direct or indirect participation of at least 20 percent and which are subject to 126b B-VG of the control of the Court of Auditors pursuant to article, all shareholders are also to specify. This shall not apply in the case of shares that are in free float.

(4) an associated company created a consolidated, so the information pursuant to paragraph 1 Nos. 5 and 6 for the group to be specified. For all other companies included in the consolidated financial statements, in which the Federal Government holds only an indirect participation, the data confined pursuant to par. 1 the ÖNACE 2008 classification, the nominal capital and the calculated through participation of the Federal Government.

(5) absence of multiple interests, the participation amount separately is involved in global budgets.

(6) the development of the carrying values of the investments is in a mirror of participation - divided according to types of participation pursuant to § 46 federal financial regulation 2013 (BHV 2013), Federal Law Gazette II No. 266/2010, as well as after ÖNACE 2008 - groups - to represent.

(7) access to equity investments during the financial year are to represent. For every access, in particular the participation of the kind of access are (purchase, start-up, restructuring, capital increase nominally, capital increase effective), the date of access, nominal capital of of access in euro and per cent, the purchase price or the paid deposit, the affected ÖNACE 2008-groups, the Federal authorization pursuant to § 71 para 2 BHG 2013, the conditions for the acquisition in accordance with article 71, paragraph 1 BHG 2013 as well as the affected detail budget to specify. If the type of involvement (affiliated company, associated company, other) changes through acquisition or disposal, this verb is to specify.

(8) the domestic governing bodies have on the acquisition of shareholdings pursuant to § 71 paragraph 2 2013, stating the legal empowerment individually to lead this BHG.

(9) disposals on investments during the financial year are to represent. For every departure are in particular the involvement, the nature of the departure (sale, resolution, restructuring, capital nominally, capital reduction effective), the time of departure, the nominal capital of the departure in euro and per cent, the sale price or the preserved deposit, indicate the affected ÖNACE 2008-groups, as well as the affected detail budget.

(10) grants on investments are to represent for the last five financial years.

Liabilities

Section 15 (1) has the leading budget authority to represent all liabilities liability systems (liability pursuant to the Federal Finance Act liabilities in terms of export promotion, liabilities according to simple legislation, liabilities in the Bank package, other liabilities) and within this legal after the empowering basis, economic activity and principal debtor.

(2) in particular, the following information are: 1. the legislative framework of liability, the liability commitments, the value attributable to the legal framework of liability and the actual level of liability, each 1 January and 31 December of the financial year;

2. additions, disposals from the use, the outlets on the basis of maturity date, changes on the basis of market value changes and the opening balance for the period 1 January and the closing valuation as at 31 December of the financial year; and 3 the amount of the liability, a provision was made for that, and the reason for the provision.

(3) the on the legal framework of liability value attributable to the actual state of liabilities differs from, is to explain how to determine the value attributable to the legal framework of liability.

(4) Furthermore the height of Rücker rates and charges for liability is divided to lead to liability regimes for the respective financial year.

(5) you are subdivided according to the individual currencies and their market value in euro, as well as to perform total in euro listed under paragraph 2 by the Federal Minister of finance or the Minister of finance at the federal level separately for liabilities in euro, in domestic currency in foreign currencies.

Financial instruments

Financial instruments are section 16 (1) to integrate BHG 2013 para 1 to 3 mentioned classes in accordance with the § 93 as follows:

1 active financial instruments, broken down by the following categories: a) held-to-maturity financial instruments, b) available-for-sale financial instruments, c) participation, and d) securities of the Republic of Austria;

2. financial liabilities; as well as

3. currency swap contract and other derivative financial instruments.

(2) the domestic leading position has to describe the objectives and methods of risk management, including the hedging strategy for any important expected transactions for hedging transactions will be booked.

(3) for each category of financial instruments recognised in the balance sheet and not covered (par. 1 Z 1 to 3) the leading budget authority has also to provide over 1. 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 information

2. accounting and valuation methods including the recognition and valuation criteria; and 3.
the exchange rate risk.

(4) for each category of financial instruments recognised in the balance sheet and not covered is to indicate to what extent the domestic leading position is exposed to interest rate risk. This information shall include: 1 contracted Zinsanpassungs and maturity dates, depending on what appointments sooner lie; and 2., where appropriate, effective interest rate.

(5) for each category of active instruments recognised in the balance sheet and not collected (para 1 subpara 1) is to indicate to what extent the domestic leading position is exposed to a risk of default. This information shall include: 1. the amount that best reflects the maximum risk, which is exposed to the domestic leading position at the balance sheet date, in the event that third parties do not fulfil their obligations of appropriate financial instruments, where the fair value of collateral is not to take into account; and 2 significant failure risk concentrations.

(6) for each category of financial liabilities recorded in the balance sheet and not covered as well as receivables and liabilities currency swap contract and other derivative financial instruments (paragraph 1 Nos. 2 and 3) the leading budget authority has to specify at the time value. The fair value corresponds to 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 calculated.

(7) accounted for a leading budget authority an active financial instrument or more active financial instruments (paragraph 1 Z 1) at a higher amount than the fair value, so has the leading budget authority to disclose the following: 1 the book value and the fair value of each financial instrument or its corresponding class. and 2 which is reasons why the book value was not diminished, including the substantive notes which form the basis for the adoption of the domestic leading position, realizes the value of the book.

(8) a leading budget authority has recorded a financial instrument as a hedge against risks associated with expected future transactions, this hedging instrument must be described. Are multiple hedging instruments is accounted for, these are summarized to describe by categories.

(9) that are indicated in para 2 to 8 to summarize and present the development of financial instruments. Financial instruments are (divided "in euro" and "foreign currency") pursuant to par. 1 Z 1 1 category 2. duration (up to one month; one to six months, six months to a year, over a year), 3. According to industry and region, as well as subsectors (Federal, countries, municipalities, social insurance institutions) 4 and after rating or credit ("investment grade": exceptionally good credit quality, very good credit quality) , good credit quality, satisfactory credit quality; ("Non-investment grade") to integrate 5 as well as the assessed risk of default for each category. Financial instruments in accordance with Nos. 2 and 3 para 1 are to 1 debt genus, 2. currency, 3. Runtime (up to one month; one to six months, six months to a year, over a year) 4th and kind of interest to integrate. Intergovernmentale linkages shall be represented.


(10) financial debt and currency exchange agreement, which is the Covenant for countries or other legal entity, in which he mainly involved or for its credit operations, he has assumed liability as guarantor and payer according to § 1357 ABGB, or in the form of guarantees (article 81 subpara 1 lit. a and b BHG 2013), are divided to represent for countries and other entities; with regard to the other legal entity representing has separately for the majority interests of the Federal Government and for those entities for which the Federal Government has assumed a liability as guarantor and payer or a guarantee must be.

 

Tangible fixed assets and intangible assets

17. (1) the domestic leading position has to include the following information for each asset class (and each associated balance sheet position), as well as for each class of intangible assets in the accounts: 1. the valuation bases for the determination of the acquisition or manufacturing costs;

2. used useful lives;

3. the book value as at 31 December, each of the financial year and the previous financial year, and accumulated depreciation (divided into current and non-scheduled depreciation) as at 31 December of the financial year; and 4. a reconciliation of book values at the beginning and at the end of the financial year under separate indication of: a) access, b) disposals, c) profit or loss recognised impairment losses (impairment losses), d) income reversals recorded (write-backs), and e) current depreciation.

5. receipts and issues on the basis of organizational changes (are separately).

(2) for any impairment, that collected during the financial year or is cancelled, is to specify the following: 1. the circumstances of capture or impairment led to have;

2. the amount of the collected or repealed impairment; and 3 the nature of the asset.

(3) following information are required for each asset class and each class of intangible assets in the financial statements in addition: 1. the existence and the amount of restrictions of property rights as well as security for own liabilities pledged assets;

2. the amount of the expenses included in the book value of a fixed asset during its manufacture;

3. the contractual obligations for the acquisition of tangible and intangible assets;

4. the amounts of compensation by third parties for impaired, sunk or taken out of service assets; recorded in the statement of income and 5's eventual breakup of economic and civil property.

(4) be revalued fixed assets, the following information are required: 1. the date of the revaluation;

2. led the methods and significant assumptions, to divergent estimates of the fair value of the asset; and 3 the extent in which the fair value of the asset with reference prices in an active market or transactions recently to market conditions has been directly determined or whether and what other evaluation methods were used to estimate.

(5) the maintenance of cultural goods which bear is directly by the Federal Government, must be given. Cultural heritage, where a the fair value measurement is not possible, are to describe, specifying the location and describe. At such cultural changes to the previous year (acquisitions, retirements) occur, these are to represent. The base compensation of ever scientific institution under federal museums Act, as well as the there are also these maintenance expenses borne to provide.

(6) the Federal Minister of finance or the Minister of Finance has the disposal of moveable federal assets pursuant to article 75, paragraph 8 BHG 2013 or federal immovable assets pursuant to § 76 para 9 BHG 2013 stating the legal empowerment individually to lead and to describe.

 

Leases and rentals

Section 18 (1) a lease or rental agreement is classified as a finance lease if he transfers substantially all risks and rewards associated with ownership. Otherwise, it is classified as operating lease.

(2) has the domestic leading position as to indicate lessee/tenant in finance leases: 1. the book value of the leasing and rental properties per balance sheet position and investment ratio to 31 December of the current and the previous financial year, the acquisition cost and the accumulated depreciation.

2. a reconciliation of the gross investment in the lease / rental agreement to the present value of the outstanding minimum lease /-mietzahlungen at the balance sheet date;

3. the sum of future minimum lease /-mietzahlungen at the balance sheet date, and their present value for each of the following periods: a) up to one year, b) longer than a year and up to five years, c) longer than five years;

4 conditional leasing / rental payments; recorded during the period as an expense

5. a general description of the main leasing / rental agreements of the lessee/tenant. In particular, the following information are: a) the basis of conditional leasing / rental payments;

(b) the existence and the content of renewal or purchase options and price adjustment clauses; and c) by leasing / restrictions imposed on rental agreements, such as the contributions from surpluses, contributions of capital, dividends, additional debt and more leasing / rental concern.

(3) the budget-leading site has as to indicate lessee/tenant in operating leases: 1 the amount of future payments due under non-cancellable operating leases for each of the following periods: a) up to one year, b) longer than a year and up to five years, c) longer than five years;

2. payments from lease / tenancies that collected in the fiscal year as expenses were separated after amounts for minimum lease payments and related payments; and 3 a general description of the essential lease / rental agreements of the lessee/tenant. In particular, the following information are: a) the basis and basis of calculation, according to which conditional leasing / rental payments have to be made;

(b) the existence and content of renewal or purchase options and price adjustment clauses; and c) in particular, the use of surplus capital, dividends, additional debt and more leases imposed restrictions by leasing / rental agreements,.

(4) the leading budget authority has as in finance leasing agreements para. 2 and for operating leases (3) apply by analogy to lessor/landlord.

 

Supplies

The following information are section 19 (1) annexed by the leading financial centre for supplies: 1 the accounting and valuation methods;

2. the total carrying amount of inventories and the carrying amounts for stock classes;

3. the depreciation of stocks (claims, loss);

4. the amount of the impairment of inventories on the basis of the valuation at the balance sheet date; and 5 the book value of the stocks that are pledged as collateral for liabilities at 1 January and 31 December of the financial year.

(2) the book value of inventories to 1 January and 31 December of the financial year as well as the development of reserves in the financial year shall be shown. The application of the exception rule is regarding to specify the appointment of self-generated inventories per stock class.

 

Receivables and liabilities

§ 20 (1) of the leading budget authority is the book value of assets and liabilities as at 31 December of the financial year and this by remaining maturity to indicate up to one year more than one year up to five years, and more than five years, as well as after classes to break down. Assets and liabilities within the Confederation, with investments and with sector entities State divided by sub-sector (Federal, countries, municipalities, social insurance institutions) should be separately.

(2) with respect to the receivables are the following information: 1. the causes that led to the settlement of a claim;

2. for non-current receivables the carrying value, nominal value, as well as the cash value of the debts each demand type; also used for the calculation of the present value interest rate;

3. collected transfer costs related to the discounting of lower-interest debts;

4. the recorded interest income from lower-interest claims;

5. the amount of the invoiced value adjustments and write-downs.

(3) in respect of the non-current liabilities the book value, the nominal value, the present value of liabilities per type of liability, as well as the interest rate used for the calculation of the present value are also to specify.

 

Provisions

§ 21. For each class of provision, the budget-leading place has the following information: 1. the book value for the period 1 January and 31 December of the financial year;

2. in the financial year newly formed provisions, including the increase of existing provisions (supply);

3. during the financial year consumed (i.e. incurred and charged against the provision) amounts (consumption);

4. not amounts consumed, which disbanded during the financial year were (non-recourse);

5. the interest rate effect;

6.

a description of the nature of the obligation and the expected timing;

7 uncertainties with regard to the level of the amount or the maturity of these payments; and 8 the amount of the expected refund stating the assets collected for the respective expected reimbursement.

 

Income from transactions with attributable in return (income from economic activity)

section 22. The domestic leading position has the income in the financial year for income categories (allowances, income from rent, income from the exploitation of public rights, income from the sale of stock, income from services, income from the disposal of fixed assets and low-value tangible fixed assets, other economic income) be presented separately. Unless other economic income make up more than 20 percent of the total economic benefits, these are for subcategories on Kontenebene to break down further.

 

Income from transactions without shareholder return (income from transfers)

Section 23 (1) must separately the income in the financial year the domestic leading position in the settlement statement or in the notes to income categories (income from transfers by public authorities and entities, foreign bodies and entities, enterprises, households and non-profit institutions, revenue from social security contributions) to represent.

(2) the following are also required: the tax income and off transfers are 1 to break down after their legal basis.

2. the country shares of countries and communities on the income recorded in the financial year to the community federal taxes are to represent.

(3) in the final statement or in the notes are also the following information: 1 the amount of claims arising from transfers to the account closing date, that; collected in connection with the income from transfers

2. the amount of the liabilities, which were recorded on transferred assets that are subject to conditions,

3. the amount of the covered assets, which are subject to restrictions, as well as the nature of these restrictions; and 4 all earnings on the basis of adopted obligations.

 

Expenses and disbursements

§ 24. The following expenses and payouts are be presented separately from the budget-leading authority: 1 IT services and maintenance, 2. IT-rental or leasing expenses, 3. advertising and promotion expenses and information campaigns as well as public relations, 4. entertainment expenses (catering and business lunches, other), 5 work (of which charges to the Federal accounting agency), 6 printing units (specially created and acquired), of literature, newspapers and library collections, 7 education and training, 8 cleaning, 9 translation services and interpreting , 10 medical reports, 11 legal opinions, legal advice, legal experts, 12 other consulting services, 13 security costs (security).

 

Reserves

25. (1) the Federal Minister of finance or the Minister of finance prepares to reserves notes and summary evidence and submits it to the Court of Auditors.

(2) each reserve type are the following information: 1 the affected budget position, 2. the opening balance to the 1st of January and the closing valuation as at 31 December of the financial year, 3rd net financing requirement (estimate), 4. the bindings, 5. the net financing requirement (success), 6 the allocation to the reserve, 7 removal from reserves, 8 the resolution, 9 the change compared to the previous financial year.

(3) that are assigned deposit reserves in accordance with § 55 ABS. 5 2013 BHG by the Federal Minister of finance or by the Federal Minister of finance after the specific figures of the earmarked operations divided into a separate proof to represent. For each reserve are the taken and prove the the reserve input amount. The proof has to contain also the assigned deposit and the corresponding payment.

(4) that reserves from additional contributions by the EU in accordance with § 55 paragraph 6 are BHG 2013 by the Federal Minister of finance or by the Federal Minister of finance in a separate evidence to present. For each reserve are the taken and prove the the reserve input amount. The proof has to contain also the deposit and the withdrawal.

(5) that are variable payment reserves in accordance with § 55 paragraph 7 2013 BHG by the Federal Minister of finance or by the Federal Minister of Finance according to the variable areas divided into a separate evidence to present. For each reserve are the taken and prove the the reserve input amount.

(6) 2013 measured reserves (detailed budget reserves) are BHG in accordance with article 55, paragraph 1 of the Federal Minister of finance or the Minister of finance in the outline of the federal estimates (section 24 BHG 2013) to represent in a separate statement. For each detail budget are the taken and prove the the reserve input amount.

(7) the effective financing formed reserves for the special accounts of the Federal Government are separated by the ineffective financing formed reserves in accordance with the indications referred to in paragraph 2 supplemented by the assigned deposit and the corresponding payment to represent.

(8) evidence of the reserves shall be supplemented by the following information: 1. reason and amount of any reserve waiver, 2. explanation of the reversal of reserves, 3. effects of removal and release of reserves on the expenditure ceiling in the budget of result of, 4. magnitude of the actual additional contributions towards the federal budget in the respective detail budget supplied during the financial year of a reserve already before the end of the financial year (article 55 par. 3 BHG 2013) and the resulting increase in the payout limit according to Federal Finance frame law in accordance with article 12, paragraph 4 No. 3 BHG 2013, 5. education "negative reserve" pursuant to § 52 para 3 BHG 2013 and the levy on the respective detail budgets, pursuant to § 52 para 4, 55 para 2 Nos. 1 and 2 BHG 2013, 6. explanation of reserve shifts between detail budgets pursuant to § 56 para 2 BHG 2013.

 

Events after the closing date for the Bill

Section 26 (1) has the leading budget authority to specify until what time she took into account events in the financial statements.

(2) a leading budget authority receives information about circumstances that have existed on the statement closing date after submission of the final bills, it has to update the thus associated representations and information taking into account the new information no later than March 31 after the end of the financial year.

(3) events after the accounting balance sheet, which were not to take into account in preparing the financial statements, are essential if their blank can influence economic decisions to be taken by the recipient due to the closing of accounts. For each such major event the following information are: 1 the global budget affected by the event and detailed budget, 2 the type of the event, and 3. an estimate of the financial impact or an explanation as to why such an estimate is not possible.

 

Transactions with related entities, or individuals

Close-standing entities, or individuals are 27 (1): budget-leading 1 posts that directly or indirectly through one or more intermediaries dominate the rapporteur budget leading authority or be dominated by her

2. direct and indirect shareholdings of at least 20 percent;

3. natural persons who have a significant influence on the rapporteur leading budget authority, as well as close relatives of such a natural person;

4. key persons of management in accordance with paragraph 2 and close members of their families;

5. companies and other legal entities in which any one in Z 3 or 4 directly or indirectly has a holding of at least 20 percent described person, or about such a person has the ability to exert significant influence.

(2) key persons of the management are especially service workers and employees, according to the service and pay legal regulations of the Federal Government to a fixed salary which, as well as those of the function equals service workers and service workers.

(3) in the case of transactions with related entities, or individuals that go beyond what can be expected from normal supplier or customer/recipient relationships, has the leading budget authority to specify the following: 1. the global and detailed budget affected by the transaction.

2. the nature of the relationship to the related entity or person;

3. the type of made transaction; and 4 the components of the transaction, necessary and sufficient are to disclose their significance, so the accounts relevant and reliable information for decision making and accountability sets out.

(4) items of similar nature can be specified together, unless they, their separate information is necessary for the provision of relevant and reliable information.


(5) the budget governing bodies have gender separately to make a subdivision-level aggregated representation about their remuneration and their number in the equivalent of full employment Auditors for key persons of management in accordance with paragraph 2 available.

 

Information on staff of the Federal

Section 28 (1) has the Chancellor or the Chancellor after full employee equivalents (VBÄ) together with the respective personnel controlling points (PCP) automatically to face the actual values (headcount) as at 31 December of the financial year, the maximum and the average level of personnel the personnel plan (posts) and electronically to provide the Court of Auditors. For comparison purposes, the actual values as at 31 December of the preceding financial year are also to specify. The Federal Minister of finance or the Minister of Finance has the Court of Auditors also an evaluation of the actual values (headcount) as at 31 December of the financial year and the previous financial year and the average headcount after VBÄ, each at all levels, to submit.

(2) the information referred to in paragraph 1 are summarily, as well as to grades and to usage and function groups represent subdivision level. The presentation follows the classification of the position directory 1a of the personnel plan. It is also from the domestic governing bodies to lead the number of employees on 31 December of the financial year apprentices in VBÄ.

(3) for each subdivision is in addition to indicate how many posts in the financial year with officials must be staffed and are actually occupied as at 31 December of the financial year. The average headcount and the limits of the financial year are also to specify. All information should be in VBÄ.

(4) violations and major amendments of the staff plan are to establish of the budget governing bodies during the financial year.

(5) the budget governing bodies have to sign the headcount as at 31 December of the financial year and annual average in VBÄ including personnel expenses of those institutions with their own law sponsored by the Court of Auditors, which are available in their organizational or financial sphere of influence. There are civil servants and officials who provide services for legal entities outsourced from the federal budget and its successor companies separately to lead all other servants and apprentices.

Representation of future pension expenses

Section 29 (1) the Federal Minister of finance or the Minister of Finance has the expenses and income for pension benefits, to ensure that the Federal Government has, in absolute amounts, as well as to represent the pro rata to the respective gross domestic product (GDP) for the previous financial year and estimated for the current financial year and the next 30 years of financial.

(2) there are also the income and expenses of all the pension insurance institution for the previous financial year and estimated for the current financial year and the next 30 financial years to represent. Data sources, assumptions, and calculation methods are to explain.

(3) the federal contribution (according to federal contribution and partner performance) in the statutory pension insurance institution is divided for the previous financial year and estimated for the current financial year and the next 30 financial years to represent.

(4) the Federal Agency Statistics Austria has those claims to pension benefits, which are also represented in the national accounts, to provide the Court of Auditors annually.

 

Deductions of tax income

section 30. The Federal Minister of finance or the Minister of Finance has the Court of Auditors amount information about the premiums deducted from the proceeds of levies in the subdivision "Public duties", divided by type of tax and legal basis to the State by December 31, each current and the previous financial year to provide refunds and directly paid deductible amounts. The changes are to specify in euro and as a percentage.

 

Tax receivables

§ 31. The Federal Minister of finance or the Minister of Finance has known present at the account closing date tax claims of the Federal Government divided inhibition and copy of financial statement Auditors after tax kind, total arrears, insolvency, suspending the introduction of suspension of the levy, residue, payment date, to give.

Changes to the previous year

§ 32. The leading budget authority has to justify the significant changes in individual items of final accounts for the previous financial year and to transmit them to the Court of Auditors as well as the Federal Minister of finance or the Federal Minister of finance in the ways of the senior financial institution.

 

Budget-political figures

33. (1) the Federal Agency Statistics Austria has to provide the Court of Auditors for the financial year to represent the public deficit of the federal sector, as well as information about the reconciliation of the net income from the income statement and the net financing requirement of the financial accounts of the public deficit within the meaning of the ESA 1995.

(2) Likewise, Statistics Austria the federal contribution to the public debt of the financial year and its derivation from the level of the financial debt of the Federal Government is to represent by the Federal.

(3) the Federal Agency has to disclose changes with regard to the allocation of institutional units to the federal sector compared to the previous period and to establish statistics for Austria.

(4) the Federal Agency has to provide a breakdown of the use of funds and financing the Court of Auditors according to the criteria of the national accounts statistics Austria.

 

4 section

Final accounts of legal entity managed by the Federal Government as well as by companies in which the Federal Government is involved

34. (1) unless the Federal managed by legal entity or company, in which the Federal Government participates significantly, annual accounts on the basis of the provisions of the company law book (UGB), dRGBl. S 219/1897 in the currently valid version, create, these financial statements to provide the Court of Auditors.

(2) provided by the Federal Government, managed entities or companies in which the Federal Government participates significantly, create no financial statements on the basis of the provisions of the commercial code, these entities in the preparation of final invoices have to apply by analogy the provisions of this regulation. In this case, the provisions related to the budget-leading positions shall apply mutatis mutandis for the respective legal entity.

(3) is the entities managed by the Federal Government or enterprises where the Federal Government is involved, to be assigned to assets less than 100 000 euro, as well as a statement of the assets and liabilities to the accounting balance sheet date a compilation of payments made during the financial year and deposits, expenses and income is sufficient as a final Bill 31 December of the financial year. The establishment of the assets has to be carried out in the latter holdings of cash and this equals cash, separately to the balances on accounts with credit institutions (banks), as well as the claims are at least separately for fixed assets and current assets. The setting up of debt has separated by categories to be carried out.

(4) in the final bills of legal entity managed by the Federal Government, as well as of companies, where the Federal Government is involved, in any case following evidence to record are: 1. the amount of the liability of the legal entity or company.

2. the amount of the liabilities and financial liabilities separately;

3. the amount of receivables and liabilities against the League, with holdings of the Federal Government and with sector entities divided state of the General Government sub-sectors, as well as other units; and 4 the liability has assumed the liabilities for which the Federal Government.

 

5. section

Review of final invoices

Inspection

Section 35 (1) the Court of Auditors is to provide access to the accounting item descriptions and documentation from 1 September of the current financial year. As far as this is necessary for a review of the final bills, this inspection rights to the affiliates are the Court of Auditors (§ 46 para 3 BHV 2013) to.

(2) for the purpose of verifying the final invoices in accordance with § 9 of the Court of Auditors Act 1948 (RHG), BGBl. 1948/144 in the current version, the Court may demand at any time in writing or the short way any information it deems necessary, as well as the delivery of all of accounting books related to the settlement in the context, documents and other remedies (such as pieces of business, contracts, correspondence) by the bodies involved in the financial management of the Federal Government whose existence , and by its organs on the spot in this one show.


(3) the authorities responsible for the financial management of the Federal Government have to answer RHG questions to the Court of Auditors without delay within the framework of the examination of the final invoices in accordance with § 9 fully and immediately, to provide all required information and to comply with any request that the Court of Auditors provides the verification of the final bills and to provide the Court of Auditors all data as required. The affiliated companies have also to provide the required documents the Court of Auditors.

(4) within the framework of automated accounting procedures, inspection of the accounting item descriptions and documentation in the way of immediate access to that with the financial management of the Federal Government in the context is the Court of Auditors to grant standing IT applications. Is the Court of Auditors to provide a sufficient number of workstations with the required software for the time of the inspection. For access to the stored data, the required permissions are without giving a separate prompt. The Auditors of the Court of Auditors are, as far as this is necessary for the review to introduce the operation of information systems. This can be done in particular through training or through written instructions.

(5) automated clearing process must be designed so that they can be reviewed by the Court of Auditors as to their formal and factual accuracy in reasonable time. The verifiability must be guaranteed in terms of individual conduct operations and on the entire payroll process (process or system check).

(6) the Court may subject to paragraph 2, and as far as this is necessary for the verification of the final bills or for the coverage of the Federal accounts, require more evaluations which are to be submitted within five working days.

(7) offsetting item descriptions or shipping invoice documents 2013 physically stored BHG in accordance with section 107, the inspection of the documents on the spot is the Court to grant.

(8) in the context of the review of the final bills incurred costs shall be borne by the accounting unit.

 

Rectification

The Court of Auditors in the final bills or in the ongoing clearing drinking spellings finds shortcomings section 36 (1), so he tells them the relevant institution of the Executive budget, which has to create the necessary correction transfer orders and transmit them to the Court of Auditors within a week after the release.

(2) the necessary transfer arrangements are not submitted to the Court of Auditors or the Court of Auditors considers differences between the Court of Auditors and the concerned budget executive body correction, so the Court can assign up to expiry of the financial year the Federal Minister of finance or the Minister of finance March 31 after with the correction, to the cause that has is bringing the clearing item descriptions to the level required by the Court of Auditors.

(3) after submission of final invoices to the Court of Auditors, changes in the underlying clearing item descriptions only under consent of Auditors are allowed. The necessary for the correction of the accounting item descriptions clearing arrangements together with any documents are the Court of Auditors by the relevant institution of the Executive budget no later than 28 February after the end of the financial year to submit. The Court of Auditors checks the formal and factual correctness and directs the allocation arrangements to the Federal Minister of finance or the Minister of finance, has to get the technical implementation of rectification and inclusion in the final bills or.

(4) the Federal Minister of finance or the Minister of Finance has to make the adjustments referred to in paragraph 2 and 3 within one week.

Retention of final invoices

Section 37 (1) after the Elimination of the defect (section 36) are to create the final bills for inclusion in the Federal accounts on the basis of the corrected billing item descriptions by the Federal Minister of finance or by the Federal Minister of finance.

(2) the final version of the final invoices together with further evidence is to be kept for seven years backed up. The period begins with the end of the financial year, relate that the documents and records. Processing accounting documents and-aufschreibungen are to be kept about it, as long as they are in pending proceedings for evidence of importance. Business cases, stretching over several years, the deadline for all documents of the individual business process starts with the end of the financial year in which the business process was complete.

6 article

Final provisions

Entry into force and expiry

38. (1) this regulation occurs at the end of the day of the by-laws in force and is for the first time for the accounting of the financial year 2013 to apply.

(2) the accounting of the financial year 2012 is the Decree of the President of the Court of Auditors by March 2, 1990, on the accounting of the Federal Government (accounting regulation - RLV) BGBl. to apply no. 150/1990, that after federal accounts for the financial year 2012 in accordance with article 9, paragraph 1, last sentence RHG with expiration of the September 30, 2013 override occurs with the exception of sections 30 to 34.

Transitional provisions

39. (1) the domestic governing bodies to which the Court of Auditors in accordance with article 2, paragraph 1 z 3 to submit notes to the final invoices after §§ 14 and 34, where this is not possible until March 31 at the end of the financial year, to submit to the fiscal year 2017 at the latest June 30 after the end of the financial year. Also, places household leading change in the value approach of a holding pursuant to § 3 para 4 through the competent until the financial year can be 2017 until no later than June 30.

(2) the transmission of the complete declaration in accordance with § 2 para 4 through the domestic governing bodies on the Court of Auditors has to be carried out in relation to the opening balance sheet 31 August 2013.

(3) capital consolidation according to § 9 is applied only if a full consolidation of the associated companies is carried out.

(4) the indication of the unit-holders according to § 14 para 3 with companies, in which the Federal Government holds a direct or indirect participation of at least 20 percent and which are subject to 126 b B-VG of the control of the Court of Auditors, pursuant to article can up to the financial year 2015 not required for indirect investments.

(5) the reasons of transgressions of the personnel plan pursuant to § 28 para 4 through the domestic governing bodies are to create the financial year 2015 only for significant overruns, and only for the date 31 December.

Moser