79 regulation of the Federal Minister for finance for the definition and calculation of the structural budget balance, leadership of the control account as well as establishing the legal entity pursuant to § 2 para 4 Z 2 BHG 2013 (debt brake Regulation)
On the basis of § 2 par. 4 Z 2 and 3 and para. 6 of the 2013 Federal Budget Act, Federal Law Gazette I no. 139/2009, as last amended by Federal Law Gazette I no. 62/2012, is prescribed:
§ 1. This regulation contains detailed provisions to implement the budgetary targets in accordance with § 2 para 4 to 7 BHG 2013 and is to apply all the institutions of the financial management and the Federal Government in creating and voting on draft of a Federal Finance frame law and federal finance laws.
§ 2. Referred to in this regulation
1. "Structural budget balance": the cyclically-adjusted budget balance without one-off or temporary measures.
2. "one-time or other temporary measures": measures with a temporary effect of the budget without permanent modification of the budget situation.
3. "Economic effect": effects of differences of the economic development of the normal economy (potential GDP) on the budgetary balance. A deviation is under - or overutilization of aggregate production capacity before (output gap).
4. "output gap": difference between a) real gross domestic product for the financial year, for which the structural balance should be calculated, and b) potential gross domestic product, which is 121 and 126 of the TFEU to procedures in accordance with which, in the framework of the EU budgetary surveillance in accordance with article.
5. "Budget sensitivity": factor that is taken into account in the calculation of the economic effect, indicating the extent to which revenue and expenditure of the Austrian State budget in accordance with Regulation (EC) No. 2223/96 on the European system of accounts at national and regional level in the European Community, OJ No. L 310, 30.11.1996, p. 1, last amended by Regulation (EC) No. 715/2010, OJ No. L 210, 11.8.2010, p. 1 on cyclical fluctuations respond.
6 "Balance of the Federal Government including social security": balance of the Federal Government including social security, taking into account Regulation (EC) No. 479/2009 on the application of the Treaty establishing the European Community of annexed Protocol on the procedure for excessive deficit OJ No. L 145 of the finalised, as well as budgetary results of the Chambers, which no. 2223/96 federal level to assign the parts sector are in accordance with Regulation (EC), Regulation (EC) No. 2223/96. aren't attributable to S. 1 the federal budget balance.
The quantities referred to in article 2 are with the exception of the budget sensitivity, if this is appropriate for calculations in accordance with this regulation, be expressed in % of nominal GDP.
Calculate structural budget balance
§ 3. The calculation of the structural budget balance of the Federal Government including social security is in accordance with the procedures applied in the framework of the EU budgetary surveillance to be carried out as follows:
Structural budget balance in % of gross domestic product.
Balance of the Federal Government including social security in % of GDP
+/-one-time or other temporary measures of the Federal Government including social security in % of GDP
-proportionate economic effect in % of gross domestic product (§ 5 para 1).
One-off and other temporary measures
§ 4. As the lower limit for the assertion of a measure as one-time or other temporary measures of the Federal Government including social security in the context of the federal budget is a budgetary effect of at least 0.1% of GDP. This lower limit can be less than the Federal, if unique and other temporary measures of the Federal Government including social security, the Länder and the municipalities for same reason together achieve the lower limit of 0.1% of GDP, or exceed.
§ 5 (1) is the economic effect to associate with the Federal Government, using the State-level economic effect and in accordance with the upper limit of its structural balance in accordance with the Austrian stability pact in 2012, Federal Law Gazette I no. 30/2012, to determine.
(2) the General Government economic effect shall be calculated as follows:
Economic effect = (real gross domestic product - potential gross domestic product) * budget sensitivity.
(3) the forecast of the State-level stimulus effect is to create by the Federal Minister of finance or the Minister of finance. The following values to use are this forecast:
1 the forecast values for the gross domestic product of an independent scientific institution and 2. identified by the European Commission which forecast values for potential GDP. The Federal Minister of finance or the Minister of finance can be used but also forecast values for the potential gross domestic product of an independent scientific institution designated in accordance with paragraph 6, unless these are topical as the forecast value determined by the European Commission and the application of the method of calculation used by the Commission is ensured. This is to ensure that the forecast values of GDP and potential GDP by this institution are created at the same time.
3. the values determined by the Federal Minister of finance or the Minister of finance for the budget sensitivity. The Federal Minister of finance or the Minister of Finance has in determining the budget sensitivity to the values used by the European Commission to be taken into account. The Federal Minister of finance or the Minister of finance may consulted if necessary calculations to the budget sensitivity of an independent scientific institution appointed pursuant to subsection 6 or an international organization, unless these are topical as the value calculated by the Commission and ensure comparability of the calculation method used by the European Commission.
(4) Statistics Austria are determining the actual economic effect of the previous financial year by the Federal Minister of finance or the Minister of finance by the Federal Agency measured gross domestic product and the current estimate of potential gross domestic product of the European Commission for the previous financial year to apply. Para 3 subpara 2 shall apply mutatis mutandis.
(5) the comparability of the forecast values for the potential gross domestic product of the independent scientific institution with the estimates of the European Commission is to ensure, and to demonstrate by appropriate representations. For this purpose is to agree that the commissioned with the estimate of potential GDP by the Federal Minister of finance or the Minister of finance in the framework of the contract in accordance with paragraph 6 independent scientific institution forecasts for all components required for the identification of potential gross domestic product according to the Community method laid down by the European Commission, in particular as regards the necessary components of labour, capital, and productivity , provides.
(6) the independent scientific institution in accordance with paragraph 3 to 5 is to hire by the Federal Minister of finance or by the Federal Minister of finance.
6. (1) the definition of the sector State compared to the private sector and the Division into four sub-sectors federal, provincial, municipal and social security be carried out in accordance with Regulation (EC) No. 2223/96.
(2) those entities that 2223/96 federal level to assign the parts sector are in accordance with Regulation (EC) No. (plant), are obliged to provide the necessary data for the identification of economic sizes referred to in this regulation at the request of the Federal Minister of finance or the Federal Minister of finance.
(3) the subsector are not attributable to federal level:
1. Federal Chamber of architects and engineering consultants, 2nd Chamber of Auditors, 3. Chamber of labour Vienna 4. Austrian Medical Association, 5. Austrian Chamber of pharmacists, 6 Austrian Chamber of patent attorneys, 7 Austrian Rechtsanwaltskammertag, 8th Conference of Presidents of the Chambers of Agriculture of Austria, 9 Austrian Federal Economic Chamber Austria, 10 Chamber of Commerce Austria - Pension Fund, 11 Austrian Chamber of notaries, 12 Austrian Veterinary Association, 13 Austrian dental Chamber, 14 Austrian country day of Chamber of labour.
7. (1) has the Federal Minister of finance or the Minister of finance to run a control account for the Federal Government.
(2) the control account is based on following principles:
All deviations of the actual structural budget balance of the Confederation against the pursuant to § 2 para 4 BHG 2013 allowed structural deficit are to capture every year as charges or credits to the control account and balance over the years including social security. The entry has to be made by the end of September of the following year at the latest.
2. once on the control account, a netted total exposure is less than the threshold value of - 1.25% of nominal GDP, this is according to § 2 para 6 2013 by the Federal konjunkturgerecht due to BHG. Konjunkturgerecht within the meaning of this regulation means that the return on a value higher than the limit of rule for the structural deficit pursuant to § 2 para 4 2013 only then must be made BHG, if exists in the respective financial years a positive change in the output gap according to § 2 No. 4.
3. If 2012 budget results transmitted in accordance with the provisions of article 20 of the Austrian stability pact on the Federal no settings on the control account held for them.
(3) a negative structural budgetary balance of Federal falls below the rule limit for the structural deficit (§ 2 para 4 BHG 2013), the shortfall is even without unnecessary delay in subsequent years to correct, if the threshold value for the control account (para. 2 No. 2) not falling below.
(4) exceeding the allowable growth of expenditure, for which pursuant to article 20 2012 no sanction contribution is paragraph 4 of the Austrian stability pact, reduced the existing on the control account of the Federal credit in the amount of the excess, if the only financial resources are not covered by reserves.
8. (1) in accordance with §§ 14 and 42 para 3 BHG 2013 to creating the structural balance of the Federal Government including social security is to create by the Federal Minister of finance or by the Federal Minister of finance.
(2) the actual structural balance in the Federal Government including social security are determined annually by the end of September at the latest for the preceding financial year through the Federal Statistics Austria. This connection are the actual values determined in accordance with article 5 to take into account. The Federal Minister of finance or the Minister of Finance has to conclude an agreement with the Federal Statistics Austria.
Entry into force
§ 9. This regulation is to apply with the exception of section 7 for the first time in preparation of the draft of the Federal Finance frame law for the years 2014-2017. § 7 shall apply for the first time in the year 2017.
1 Agrarmarkt Austria, 2nd Agrarmarkt Austria Marketing GmbH, 3. AIT Austrian Institute of technology GmbH, 4. Academy of Fine Arts Vienna, 5. Albertina, 6 General Settlement Fund, 7 labour market service, 8 arsenal research, 9 Ausgleichstaxfonds, 10 Austrians abroad Fund, 11 Austrian Business Agency Austrian Industrieansiedlungs and WirtschaftswerbungsgmbH, 12 Austrian Development Agency, 13 AustriaTech - society of the Federation for technology policy measures GmbH, 14 clothing industry Fund of the Executive branch of in Austria , Constrained with 15 accounting agency of the Federal Government, 16 federal agency "Statistics Austria", 17 Federal procurement GmbH, 18 federal fire fighters Association, 19 federal research and training centre for forests, natural hazards and landscape, 20 Federal Health Agency, 21 Federal Institute for educational research, innovation and development of the Austrian school system, 22 Federal data center company liability, 23 Federal sports facilities company mbH, 24 Federal Office for sectarian questions, 25 Bundestheater-holding GmbH, 26 federal housing funds, 27 campus 02 University of applied sciences of economy GmbH, 28 Christian Doppler Forschungsgesellschaft , 29 Diplomatic Academy of Vienna - Vienna School of international studies - École of des hautes études international de Vienne, 30 energy-control GmbH, 31 FH Joanneum society mbH, 32nd FH OÖ Forschungs and development GmbH, 33. FH OÖ Immobilien GmbH, 34. FH OÖ management GesmbH, 35th FH OÖ study Betriebs GmbH, 36. FH campus Wien - Association for the promotion of the College, development and Research Centre in the South of Vienna, 37. FHS Kufstein Tirol education GmbH , 38th FHW Fachhochschulen operating and research facilities of the Viennese economy GmbH, 39th ERP Fund, 40. Fachhochschule Kärnten - non-profit private foundation, 41. Lauder Business School University of applied sciences, 42. Fachhochschule Salzburg GmbH, 43. University of applied sciences St. Pölten GmbH, 44. Fachhochschule Technikum Wien, 45. Fachhochschule Vorarlberg GmbH, 46. University of applied sciences Wiener Neustadt, 47. Fachhochschule des bfi Wien Gesellschaft M.b.h.., 48th Sciences Burgenland GesmbH, 49. family & professional management GmbH, 50 FIMBAG financial market participation Corporation of the Federal Government , 51. financial market authority, 52. funds for the promotion of scientific research, 53. funds for the co-financing of in vitro fertilization, 54th gendarmerie Jubilee Fund, 1949, 55. Secretariat of the Austrian Conference on spatial planning, 56th Gesundheit Österreich GmbH, 57. Relief Fund (§ 3 ABS. 1 awards - and help Fund Act, Federal Law Gazette No. 197/1988), 58 students and Student Union at the Medical University of Vienna, 59 students and Student Union at the Academy of Fine Arts Vienna, 60 students and Hochschülerschafte at the University of Linz , 61 students and Student Union at the University for arts and industrial design Linz, 62 students and Student Union at the Medical University of Graz, 63 students and Student Union at the Innsbruck Medical University, 64 students and Student Union at the University of Leoben, 65 students and Student Union at the University of music and performing arts Graz, 66 students - and Student Union at the University of music and Performing Arts Vienna , 67 students and Student Union at the Technical University of Graz, 68 students and Student Union at the Technical University of Vienna, 69 students and Student Union at the University of Graz, 70 students and Student Union at the University of Innsbruck, 71. students - and Student Union at the University of Klagenfurt, 72. students - and Student Union at the University Mozarteum Salzburg, 73 students - and Student Union at the University of Salzburg, 74. students - and Student Union at the University of Vienna , 75 students and Student Union at the University of Vienna, 76 students and Student Union at the University of Applied Arts Vienna, 77 students and Student Union at the University of veterinary medicine Vienna, 78 students and Student Union at the Vienna of University of Economics, 79th IMC Fachhochschule Krems GmbH, 80. Institute for advanced studies and scientific research (IHS), 81st Institute of science and technology – Austria, 82nd justice support agency , 83 KeyKontakt Austria Public Relations GmbH, 84. climate and Energy Fund, 85 victims of war and Disability Fund, 86th KulturKontakt Austria, 87. Kunsthistorisches Museum with the Museum of Ethnology and the Austrian Theatre Museum, 88. artist social security funds, 89. Leopold Museum private foundation, 90th light metal competence centre Ranshofen GmbH LKR, 91. Ludwig Boltzmann Gesellschaft GmbH, 92. Ludwig Boltzmann society Association, 93. MCI Management Center Innsbruck - international College GmbH, 94. MAK - Austrian Museum of applied arts , 95th Marchfeld castles revitalisierungs- und Betriebsgesellschaft mbH, 96. Marshall plan Foundation, 97. Medical University of Innsbruck, 98. Medical University of Graz, 99. Medical University of Vienna, 100 University of Leoben, 101. Museum of modern art Stiftung Ludwig Vienna (MUMOK), 102nd Museumsquartier Errichtungs - und Betriebsgesellschaft with constrained liability, 103rd National Fund of the Republic of Austria for victims of national socialism, 104. National Foundation for research, technology & development, 105. Natural History Museum, 106th NÖ education society mbH for College and universities , 107th ÖAD (Austrian Exchange service) company with limited liability, 108. Austrian Association of municipalities, 109. Austria Institute G.m.b.h., 110th Austria advertising, 111. Austrian Agency for health and food security GmbH (AGES), 112. Austrian Academy of Sciences, 113. Austrian library network and service company M.b.h., 114. Austrian Federal financing agency, 115 Austrian Fachhochschule Conference, 116. Austrian research promotion agency mbH, 117. Österreichische Galerie Belvedere, 118. Österreichische Nationalbibliothek, 119th Austrian Institute for building technology (ÖIB) , 120 Austrian Institute for sports medicine, 121. Austrian integration fund, 122. Austrian Film Institute, 123. Austrian students and Student Union, 124. Austrian Institute of economic research (WIFO), 125.
Austrian Association of cities, 126.
Council for research and technology development (RTD Council), 127. broadcasting and Telekom Regulierungs-GmbH (RTR-GmbH) and 128. track control Österreichische Gesellschaft für rail market regulation with limited liability, 129. Technical University of Graz, 130. Technical University of Vienna, 131. Technical Museum Vienna with Austrian library, 132. environmental and water management fund, 133. Federal Environmental Agency society with constrained liability, 134 University of Applied Arts Vienna, 135. Universität für Bodenkultur Wien, 136. University of Graz, 137. University of Innsbruck , 138. University of Arts and industrial design Linz, 139. University Linz, 140. University of music and performing arts Graz, 141. University of music and Performing Arts Vienna, 142. University of Klagenfurt, 143 University Mozarteum Salzburg, 144 University of Salzburg, 145. University of Vienna, 146. Support Fund for people with disabilities, 147th support Institute of the Federal Police, 148 Club reboot, 149. United old Austrian military foundations, 150th VertretungsNetz - Sachwalterschaft, patient advocacy , Resident representative (VSP), 151st veterinary University Vienna, 152 via donau - Austrian waterways society M.b.h., 153 Vienna city extension Fund, 154. Vienna of University of Economics, 155. Welfare Fund of the Federal Police, 156. welfare funds for the Executive branch of the Federal Government, 157. future Fund of the Republic of Austria.