Amendment Of The Federal Finance Act Of 2012, The Federal Finance Frame Law 2012 To 2015 And Enactment Of The Federal Finance Frame Law 2013 To 2016

Original Language Title: Änderung des Bundesfinanzgesetzes 2012, des Bundesfinanzrahmengesetzes 2012 bis 2015 und Erlassung des Bundesfinanzrahmengesetzes 2013 bis 2016

Read the untranslated law here: https://www.global-regulation.com/law/austria/2997576/nderung-des-bundesfinanzgesetzes-2012%252c-des-bundesfinanzrahmengesetzes-2012-bis-2015-und-erlassung-des-bundesfinanzrahmengesetzes-2013-bis-2016.html

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25 Federal law, the Federal Finance Act of 2012 and the Federal Finance frame law 2012 to 2015 will be changed with the Federal Finance frame law is adopted in 2013 to 2016

The National Council has decided:

Article 1

Amendment of the Federal Finance Act 2012

The Federal Finance Act 2012, Federal Law Gazette I is no. 110/2011, as follows altered (BFG novel 2012):

1. in article I, the final totals are:

 



 



"General budget



Compensation budget



Total budget



(Amounts in millions of euros)



Expenditure



75 579,912



82 219,738



157 799,650



Revenue



65 340,316



92 459,334



157 799,650



Finish



10 239,596



-



-



Surplus



-



10 239,596



-“

 

2. Article VI para 1 No. 3 the point o after the lit will be replaced by a semi-colon and following new attaches lit p: "p) in all estimate approaches of the subdivision 01 to 58 for pension contributions (employer's contributions) according to § 22 b of the salary law 1956 idF BGBl I no. 111/2010 in connection with actual revenue estimate approach 2/23634."

3. pursuant to article X, the following article XI together with heading is added:

"Bindings

Article XI. (1) the domestic governing bodies according to the following table (column 1) have to bind the expenditure provided for in the federal budget 2012 at the estimate approaches of the discretion of divisions 3, 6 and 8 respectively in the amounts arising from column 2 of the table below within four weeks after the announcement of the BFG novel 2012 in the Federal Law Gazette in accordance with the 2nd sentence of this paragraph. Not bound be allowed variable expenses, expenditures in accordance with assigned revenue, further expenditure from EU funds, with counter clearing in the federal budget and spending of users of the flexibility clause.

 

 



 



Column 1



Column 2



UG



Description



Millions of euro



Supreme organs



01



Office of the President



0.133



02



Federal legislation



1,809



06



Court of Auditors



0,281



10



Chancellor's Office



3,416



12



Federal Ministry for European and international affairs



12,394



13



Federal Ministry of Justice



2,126



14



Federal Ministry for defence and sports



26,259



Federal Ministry of finance



15



Financial management



28,989



45



Federal asset



12,011



Federal Ministry for labour, Social Affairs and consumer protection



20



Work



0.188



21



Social Affairs and consumer protection



9,724



40



Federal Ministry for economy, family and youth



15,019



24



Federal Ministry for health



2,892



30



Federal Ministry for education, arts and culture



18,201



Federal Ministry for agriculture and forestry, environment and water management



42



Agriculture, forestry and water management



20,784



43



Environmental



15,216 (2) in addition to the bonds referred to in paragraph 1 have the expenditure provided for in the federal budget the amounts arising from column 2 of the table below within four weeks after the announcement of the BFG novel 2012 estimate approaches divide 0 2012 in the Federal Law Gazette to bind the budget governing bodies according to the following table (column 1).

 



Column 1



Column 2



UG



Description



2012



01



Office of the President



0,044



02



Federal legislation



0,366



06



Court of Auditors



0.300



10



Chancellor's Office



0,483



12



Exterior



1,060



13



Justice



2,602



14



Military. Affairs and sport



13,098



15



Financial management



6,829



20/21



Employment / Social Affairs and consumer protection



0,996



24



Bless you



0,303



30



Education, arts and culture



12,945



31



Science and research



0,533



40



Economy



1,606



41



Transport, innovation and technology



0,314



42



Agriculture, forestry and water management



0,739 (3) which is Federal Minister for finance authorised, referred to in paragraph 1 to pick up that had output bindings in part or in full or to approve their assignment to other budget approaches."

4. the previous article XI to XIV be called "XII, XIII, XIV, XV".

5. in the federal budget (annex I) shall be inserted:

(a) according to the estimates approach 1/45759:

"1: 45768/36 European financial stability facility (EFSF) (variable)"

(b) according to the estimates approach 1/46008:

1/4601 funds for measures referred to in the FinStaG (zweckgeb. Born)

1/46013/36 installations

1/46018/36 expenses"

(c) after the title 2/160:

2/16000/43 preferential taxation/pension funds (zweckgeb. Born)

(d) according to the estimate approach 2/16086:

2/16090/43 special contribution to the levy (zweckgeb. Born)

(e) according to the estimate approach 2/23624:

"2/23634/22 employer contributions referred to in section 22 b 1956 salary law"

f) to estimate approaches 1 / 23057 and 1/23107die comments:

"1/23057 subject use of reserves amount 24,347 million euros as per section 12a paragraph 2 Z 3 and para 3 Z 3 BHG in conjunction with § 3 former 2012-2015"

"1/23107 subject use of reserves amount 41,653 million euros as per section 12a paragraph 2 Z 3 and para 3 Z 3 BHG in conjunction with § 3 former 2012-2015"

6. in the federal budget (annex I), the note to estimate approach is 1/25317:

"1/25317 this estimate includes 1.144,506 million euro earmarked expenditure and EUR 0.001 million non-earmarked spending"

7. in the federal budget (annex I), the estimate amounts and the amounts of the sums are listed below estimate approaches:

 

 

 



Issues/down



Millions of euro



UG 01



Office of the President



1/01



Office of the President



1/01007



Expenses (VAT Obligations)...



0,401



43



0.400



Sum 1/01



8,096



UG 02



Federal legislation



1/02



Federal legislation



1/021



National Council:



1/02107/43



Expenses (legal) Obligations)...



59,466



Sum 1/021



76,311



1/022



Swiss Federal Council:



1/02207/43



Expenses (VAT Obligations)...



9,275



Sum 1/022



10,309



1/023



Common issues for members of the NR, BR and EP:



1/02304/43



Promotions (VAT Obligations)...



24,230



1/02307/43



Expenses (VAT Obligations)...



0.665



Sum 1/023



25,847



Sum 1/02



173,029



UG 03



Constitutional Court



1/03



Constitutional Court



1/03007



Expenses (VAT Obligations)...



4,228



42



4,226



Sum 1/03



12,630



UG 05



Ombudsman



1/05



Ombudsman



1/05007



Expenses (VAT Obligations)...



1,528



42



1,524



Sum 1/05



7,331



UG 06



Court of Auditors



1/06



Court of Auditors



1/06007/43



Expenses (VAT Obligations)...



0,517



Sum 1/06



30,885



UG 10



Chancellor's Office



1/10



Chancellor's Office



1/100



Central management:



1/10007



Expenses (VAT Obligations)...



22,362



43



22,345



Sum 1/100



223,056



Sum 1/10



343,543



UG 11



Home Affairs



1/11



Home Affairs



1/117



Security tasks:



1/11700/42



Security Executive; Staff costs...



1.513,780



Sum 1/117



1.913,630



Sum 1/11



2.470,161



UG 14



Military Affairs and sport



1/14



Military Affairs and sport



1/140



Federal Ministry for defence and sports:



1/14000/41



Personalausgaben....................................................................................



64,061



Sum 1/140



77,348



1/141



Federal Ministry for defence and sports:



1/14100/41



Personalausgaben....................................................................................



950,936



Sum 1/141



1.982,496



1/146



Federal Ministry for defence and sports



1-14610/41



Personalausgaben....................................................................................



5,942



Sum 1/146



18,130



Sum 1/14



2.232,344



UG 15



Financial management



1/15



Financial management



1/151



Federal Ministry of Finance (purpose expenses):



1/15187/43



Employer tax for Vienna Metro...



1,785



Sum 1/151



29,757



1/152



Federal Ministry of Finance (support measures)



1/15296



Sonstige Förderungen..............................................................................



30,471



43



30,470



Sum 1/152



78,076




 



Sum 1/15



1.219,015



UG 21



Social Affairs and consumer protection



1/21



Social Affairs and consumer protection



1/210



Federal Ministry for labour, Social Affairs and consumer protection:



1/2100



Central management:



1/21000/43



Personalausgaben....................................................................................



38,621



1/21007/43



Expenses (VAT Obligations)...



2,791



1: 21008/43



Aufwendungen........................................................................................



18,772



Sum 1/210



62,806



1/213



Ministry; Other services



1/2134



Care insurance (reimbursement of costs):



1/21347/22



Benefits under the Austrian Federal care allowance Act...



2.405,626



Summe1/213



2.559,526



Sum 1/21



3.005,351



UG 22



Social security



1/22



Social security



1/220



BM; Pension insurance (German Federal post) (variable):



1/22017/22



Pension insurance institution; Federal contribution...



5.549,064



1/22027/22



VA for railways and mines; Federal contribution...



348,113



1/22067/22



SVA of the made. Economy; Federal contribution...



1.158,059



1/22077/22



SVA of the farmers; Partnerleistung............................................................



175,700



1/22087/22



SVA of the farmers; Bundesbeitrag.............................................................



1.350,354



Sum 1/220



8.977,890



1/221



BM; Compensatory allowances (variable):



1/22117/22



Pension insurance institution; Compensatory allowances...



677,036



1/22127/22



VA for railways and mines; Compensatory allowances...



8,051



1/22157/22



SVA of the made. Economy; Compensatory allowances...



67,584



1/22167/22



SVA of the farmers; Compensatory allowances...



246,968



Sum 1/221



999,639



Sum 1/22



10.024,000



UG 23



Bed and breakfast



1/23



Bed and breakfast



1/230



Officials of federal territorial management:



1/23000/43



Officials of territorial administration of federal, rest covers...



3.056,949



1/23057/22



Benefits under the Austrian Federal care allowance Act...



45,518



Sum 1/230



3.896,511



1/231



Country teacher:



1/23107/43



Ersätze für Pensionen..............................................................................



1.338,826



Sum 1/231



1.361,226



1/235



Other pension benefits (ÖBV, PTA, ÖBf):



1/2350



Austrian Federal Railways:



1/23507/33



Austrian federal railways; Expenses (Ges.Verpfl.) ..............



2.329,937



Sum 1/235



3.657,948



Sum 1/23



9.017,256



UG 24



Bless you



1/24



Bless you



1/244



Ministry; Health; Legal Affairs:



1/24477/21



Purpose grants health & Hygiene Institute Act (variable)...



573,359



Sum 1/244



645,824



1/245



Leist. such sick verse. and otherwise. The social insurance services.:



1/24507/22



Services to the health insurance...



41,602



Sum 1/245



82,852



Sum 1/24



928,169



UG 25



Family and youth



1/25



Family and youth



1/253



Compensation Fund for family benefits:



1/2531



KBG (including grant, k. post), Beitr. betriebl. MA pension:



1/25317/22



Expenses (VAT Obligations)...



1.140,507



1/25397/22



Expenses (zweckgeb. Born) ...........................................................



74,545



Sum 1/253



6.319,729



Sum 1/25



6.405,596



UG 30



Education, arts and culture



1/30



Education, arts and culture



1/300



Federal Ministry for education, arts and culture:



1/3000



Central management:



1/30000/43



Personalausgaben....................................................................................



43,604



Sum 1/3000



245,389



Sum 1/300



738,058



1/301



Art and culture:



1/3010



Art matters:



1/30106



Förderungen............................................................................................



70,638



13



70,637



Sum 1/3010



78,990



1/301



Art and culture:



1/3011



Cultural Affairs:



1/30110/13



Personalausgaben....................................................................................



22,528



1/30117



Expenses (VAT Obligations)...



108,686



13



108,682



Sum 1/3011



193,062



Sum 1/301



449,451



1/304



Subordinate departments:



1/3041



Federal schullandheime and school sports events:



1/30410/11



Personalausgaben....................................................................................



2,336



Sum 1/3041



3,923



Sum 1/304



6,635



1/306



Subordinate offices at the country level:



1/3060



Inspectorates:



30600/1/11



Personalausgaben....................................................................................



79,264



Sum 1/306



103,114



1/307



General education schools:



1/3070



General-education secondary schools:



1/30700/11



Personalausgaben....................................................................................



1.361,660



1/30707



Expenses (VAT Obligations)...



50,465



11



50,195



Sum 1/3070



1.492,455



1/307



General education schools:



1/3074



BDS.-Blindenerz.Inst., and Bds.Inst. for deaf education:



30740/1/11



Personalausgaben....................................................................................



12,435



Sum 1/3074



14,430



1/307



General education schools:



1/3075



General education schools:



1/30757/11



Expenses (legal) Obligations)...



3.393,784



Sum 1/3075



3.444,838



1/307



General education schools:



1/3076



Federal student home (General building):



30760/1/11



Personalausgaben....................................................................................



4,547



Sum 1/3076



6,232



Sum 1/307



4.964,767



1/308



Vocational schools:



1/3080



Technical and commercial colleges:



1/30800/11



Personalausgaben....................................................................................



519,782



Sum 1/3080



575,654



1/308



Vocational schools:



1/3081



LA f. tourism, social u.wirtsch.Berufe:



1/30810/11



Personalausgaben....................................................................................



416,014



Sum 1/3081



458,617



1/308



Vocational schools:



1/3082



Colleges and trade schools:



1/30820/11



Personalausgaben....................................................................................



379,033



Sum 1/3082



412,935



1/308



Vocational schools:



1/3085



Vocational schools:



1/30857/11



Expenses (VAT Obligations)...



158,053



Sum 1/3085



158,201



1/308



Vocational schools:



1/3086



Federal student home (vocational):



1/30860/11



Personalausgaben....................................................................................



6,300



Sum 1/3086



9,102



Sum 1/308



1.630,970



1/309



Institutions of teacher and teacher education:



1/3090



Colleges:



30900/1/11



Personalausgaben....................................................................................



103,485



Sum 1/3090



171,668



1/309



Institutions of teacher and teacher education:



1/3091



BA for kindergarten pedagogy and social pedagogy:



1/30910/11



Personalausgaben....................................................................................



79,363



Sum 1/3091



90,629



1/309



Institutions of teacher and teacher education:



1/3093



Federal institutions of physical education:



1/30930/11



Personalausgaben....................................................................................



4,362



Sum 1/3093



7,163



Sum 1/309



270,131



Sum 1/30



8.316,926



UG 40



Economy



1/40



Economy



1/401



Ministry (affirmative action):



1/4015



Investment promotion agencies:



1/40158



Aufwendungen........................................................................................



25,914



38



3,491



Sum 1/4015



165,055



Sum 1/40



445,499



UG 41



Transport, innovation and technology



1/41




Transport, innovation and technology



1/410



Federal Ministry for transport, innovation and technology:



1/4100



Central management:



1/41000/43



Personalausgaben....................................................................................



45,503



1/41007



Expenses (VAT Obligations)...



1,295



43



1,285



1/41008/43



Aufwendungen........................................................................................



20,899



Sum 1/410



91,976



1/41



Transport, innovation and technology



1/411



Ministry (purpose expenses):



1/4114



Railways:



1/41148/33



Costs for rail infrastructure...



1.641,593



Sum 1/411



2.485,357



Sum 1/41



2.970,594



UG 43



Environmental



1/43



Environmental



1/431



Environmental protection:



1/4316



JI/CDM Programme:



1/43168/37



Aufwendungen........................................................................................



202,629



Sum 1/431



982,880



Sum 1/43



1.007,453



UG 44



Financial compensation



1/44



Financial compensation



1/440



Services to States and municipalities:



1: 44017/43



Financial strengthening of municipalities (variable)



118,469



1/44097/33



Financial allocations in local affairs (variable)...



77,138



Sum 1/440



218,857



1/442



I: Federal purpose grants



1/44207/21



Grants for hospitals (variable)...



141,704



Sum 1/442



190,222



1/444



Disaster Relief Fund (zweckgeb. Born):



1/44408/43



Expenses (variable)...



331,269



Sum 1/444



361,273



Sum 1/44



770,353



UG 45



Federal asset



1/45



Federal asset



1/457



Assumption of liability of the Federal Government:



1/45738/36



Payments to the Austria Wirtschaftsservice GmbH...



58,502



1/45768/36



European financial stability facility (EFSF) (variable)...



0.001



Sum 1/457



703,775



Sum 1/45



1.723,882



UG 46



Financial market stability



1/46



Financial market stability



1/4600



Services in accordance with the FinStaG:



1: 46003/36 installations



250,001



1/46008/36



Aufwendungen........................................................................................



612,427



Sum 1/4600



862,429



1/4601



Fund for com. FinStaG:



1/46013/36



Plants (zweckgeb.Geb.) .......................................................................



0.001



1/46018/36



Expenses (zweckgeb. Born) ...........................................................



1.027,999



Sum 1/4601



1.028,000



Sum 1/46



1.892,832



UG 58



Finance, currency exchange agreement



1/58



Finance, currency exchange agreement



1/580



Finance, currency exchange agreement (WTV) - capital:



1: 58208/43



Other expenses - NET...



157,780



Sum 1/58



7.947,146



Revenue/down



Millions of euro



UG 02



Federal legislation



2/02



Federal legislation



2/021



National Council:



2/02104/43



ErfolgswirksameEinnahmen...



1,537



Total 2/021



1,537



2/022



Swiss Federal Council:



2-02204/43



Income receipts...



0,209



Total 2/022



0,209



Total 2/02



2,498



UG 15



Financial management



2/15



Financial management



2/150



Federal Ministry of Finance:



2/15004/43



Income receipts...



75,831



Total 2/150



143,352



Total 2/15



157,420



UG 16



Public duties



2/16



Public duties



2/160



Income and property taxes:



2/16000/43



Preferential taxation/pension funds (zweckgeb. Born) .........................



900,000



2/16004/43



Assessed income tax...



2.860,000



2/16024/43



Kapitalertragsteuer..................................................................................



1.415,000



2/16025/43



Capital gains tax on other income.



1.565,000



2/16090/43



Special contribution to the levy (zweckgeb. Born) ...........................



128.000



Total 2/160



36.933,959



2/162



Sales tax:



2/16204/43



Umsatzsteuer...........................................................................................



24.230,000



2/168



From transfers (I):



2/16804



Income shares of countries and communities...



-22.135,270



43



-22.129,953



2/16805/43



Tax percentage for Fong...



-141,704



2/16874/22



On compensation fund for family allowances (shares)...



-368,606



2/16894/43



To the disaster relief fund...



-361,269



Total 2/168



-26.343,958



Total 2/16



44.879,002



UG 21



Social Affairs and consumer protection



2/21



Social Affairs and consumer protection



2/210



Federal Ministry for labour, Social Affairs and consumer protection:



2/2100



Central management:



2/21004/43



Income receipts...



1,773



Total 2/210



3,101



Total 2/21



100,417



UG 23



Bed and breakfast



2/23



Bed and breakfast



2/23604/43



Pension contributions of federal employees...



621,189



Total 2/23



1.588,982



UG 25



Family and youth



2/25



Family and youth



2/251



Family policy measures:



2/2513



Reserve Fund for family benefits:



2/25134/22



Income receipts...



74,545



Total 2/251



74,547



2/253



Compensation Fund for family allowances (zweckgeb. Born):



2/25300/22



Dienstgeberbeiträge.................................................................................



5.175,306



2/25310/22



Share of income and corporate tax...



368,606



2/25382/22



Advances of maintenance payments.



64,000



Total 2/253



6.319,728



Total 2/25



6.394,279



UG 41



Transport, innovation and technology



2/41



Transport, innovation and technology



2/410



Federal Ministry for transport, innovation and technology:



2/4100



Central management:



2-41004/43



Income receipts...



0,568



Total 2/410



277,967



Total 2/41



482,102



UG 43



Environmental



2/43



Environmental



2/431



Environmental protection:



2/43184/21



Auctioning emissions trading...



28,000



Total 2/431



380,718



Total 2/43



380,771



UG 44



Financial compensation



2/44



Financial compensation



2/442



Purpose subsidies and grants, contributions & dentures:



2/44205/21



Transfer for Fong...



141,704



Total 2/442



141,707



2/444



Disaster Relief Fund (zweckgeb. Born)



2-44400/43



Allocation of disaster relief fund...



351,269



Total 2/444



361,273



Total 2/44



502,981



UG 45



Federal asset



2/45



Federal asset



2/450



Equity (income):



2/45014/36



Österreichische Industrieholding AG...



160,000



2/45044/35



Income receipts...



97,410



2/45074/38



Income receipts...



174,587



2/45094/36



Other activities...



7,100



Total 2/450



452,055



2/452



Federal loans:



2/45284/43



Interest rates



55,223



2/45289/43



Loan repayment...



0.001



Total 2/452



59,987



2/456



Federal immovable, property:



2/45624/43



Fruit consumption charges and compensation...



10,667



Total 2/456



92,670



2/457



Assumption of liability of the Federal Government:



2/45734/36



Income receipts...



4,697



2/45754/36




Income receipts...



0.001



2/45757/36



Payments from other liabilities (B)...



0.002



Total 2/457



655,647



2/458



Special payment obligations or claims:



2/45824/37



Income receipts...



3,218



Total 2/458



4,718



Total 2/45



1.270,438



UG 46



Financial market stability



2/46



Financial market stability



2/4600



Services in accordance with the FinStaG:



2/46004/36



Income receipts...



289,152



2/46007/36



Effective inventory receipts...



250,001



Total 2/4600



539,153



2/4602



Liabilities in accordance with financial stability:



2/46024/36



Income receipts...



180,910



Total 2/4602



180,911



Total 2/46



720,066



UG 58



Finance, currency exchange agreement



8/58



Financing, currency exchange agreement:



8/580



Finance, currency exchange agreement (WTV) - capital:



Fault recording as per article II BFG:



8/58089



Financial debt in local currency.



28.536,269



Sum 8/580



47.459,329



Sum 8/58



92.459,334 8. In the federal budget (annex I) the tables "Summary by headings and subdivisions/editions", "Summary by headings and subdivisions or revenue", the plants receive I.a to I.c. and the annex III ' finance, currency exchange agreement - gross appearance "the apparent from the plant version of each.

Article 2

Amendment of the Federal Act with the Federal Finance frame law is adopted in 2012 to 2015

(Former) follows the law with the Federal Finance frame law 2012 until 2015 is enacted, BGBl. I will no 40/2011, how changed 2012 to 2015 amendment:

1. in article 1 the table shall be replaced by following:

 



Rubric



Description



Kind of off gift amounts



Year (amounts in million €)



2012



0.1



Law and safety



fix



8.037,443



variable



95,200



Total 0.1



8.132,643



2



Labour, Social Affairs, health and family



fix



20.221,004



variable



15.360,659



Total 2



35.581,663



3



Education, research, art and culture



fix



12.657,658



4



Economy, infrastructure and environment



fix



8.932,875



variable



2.032,330



Sum 4



10.965,205



5



Cash and interest



fix



8.292,743



Total



75.629,912 2. In section 2 the table shall be replaced by following:

 



Under outline



Description



Year (amounts in million €)



2012



01



Office of the President



8,096



02



Federal legislation



173,029



03



Constitutional Court



12,630



04



Administrative Court



16,940



05



Ombudsman



7,331



06



Court of Auditors



30,885



10



Chancellor's Office



343,543



fix thereof



248,343



thereof variable



95,200



11



Home Affairs



2.470,161



12



Exterior



422,815



13



Justice



1.185,854



14



Military. Affairs and sport



2.232,344



15



Financial management



1.219,015



16



Public duties



0.000



20



Work



6.191,291



fix thereof



1.427,991



thereof variable



4.763,300



21



Social Affairs and consumer protection



3.005,351



22



Social security



10.024,000



fix thereof



0.000



thereof variable



10.024,000



23



Bed and breakfast



9.017,256



24



Bless you



928,169



fix thereof



354,810



thereof variable



573,359



25



Family and youth



6.405,596



30



Education, arts and culture



8.316,926



31



Science and research



3.847,532



33



Economics (research)



100,800



34



Transport, innovation and technology (research)



382,400



40



Economy



445,499



41



Transport, innovation and technology



2.970,594



42



Agriculture, forestry and water management



2.144,592



fix thereof



830,592



thereof variable



1.314,000



43



Environmental



1.007,453



44



Financial compensation



770,353



fix thereof



52,028



thereof variable



718,325



45



Federal asset



1.723,882



fix thereof



1.723,879



thereof variable



0.003



46



Financial market stability



1.892,832



fix thereof



1.892,830



thereof variable



0.002



51



Fund Administration



335,597



58



Finance, currency exchange agreement



7.947,146