3. Chart Of Accounts Regulation - 3. Kpv

Original Language Title: 3. Kontenplanverordnung - 3. KPV

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19. Ordinance of the Federal Minister of Finance, by means of which the Council Regulation (KPV) is amended (3. Contenal planning regulation-3. KPV)

Due to § 24 (4) of the Federal Budget Act, BGBl. No 213/1986, as last amended by BGBl. I No 67/2010, shall be arranged:

The Regulation of the Federal Minister of Finance on the account plan (Kontenplan Regulation), which is to be used as the basis for the list of posts, BGBl. No 507/1987, as last amended by BGBl. No 314/1990, shall be amended as follows:

1. The previous text of the Regulation shall be given the name "§ 1 (1)" ; the following paragraph 2 is added:

" (2) The one in the Annex attached accounts, in the version of the order BGBl. II No. 19/2012, is for the first time to be applied to the preparation and implementation of the Federal Finance Law for the financial year 2011. "

2. In accordance with § 1, the following § 2 is added:

" § 2. This Regulation, BGBl. II No 507/1987, as last amended by BGBl. II No. 19/2012, enters into force on 31 December 2012 with the proviso that the latter is to be applied for the final financial year 2012 for the financial year 2012. "

3. The account plan contained in the annex shall be amended as follows:

Accounts-

Estimate-based offsetting

Stock and

Success Accounting

Class

Subclass

Group

Location

0

08

Expenditure on the acquisition and revenue from the sale of holdings, participation capital and hybrid capital

Shareholdings, participation capital and hybrid capital

080

Expenditure related to the acquisition and revenue from the sale of holdings in affiliated companies

Shareholdings in affiliated companies

0800

Expenditure on the acquisition and revenue for the sale of holdings in nationalised enterprises

Shareholdings in nationalised enterprises

0801
to
0804

Expenditure on the acquisition and revenue for the sale of holdings in domestic companies

Shareholdings in affiliated domestic companies

0805
to
0809

Expenditure on the acquisition and revenue for the sale of holdings in foreign companies

Shareholdings in affiliated foreign companies

081

Expenditure on the acquisition and revenue from the sale of holdings in associated companies

Shareholdings in associates

0810
to
0814

Expenditure on the acquisition and revenue for the sale of shareholdings in associated domestic companies

Shareholdings in associated domestic companies

0815
to
0819

Expenditure on the acquisition and revenue for the sale of holdings in associated foreign companies

Shareholdings in associate foreign companies

082

Expenditure on the acquisition and revenue for the disposal of participations in other participations

Other participations

0820
to
0824

Expenditure on the acquisition and revenue for the sale of holdings in other domestic companies

Other holdings in domestic companies

0825
to
0829

Expenditure on the acquisition and revenue for the sale of holdings in other foreign companies

Other holdings in foreign companies

083
to
088

(free)

(free)

089

Expenditure on the acquisition and revenue from the divestment of participation capital and hybrid capital

Participatory capital and hybrid capital

0890

Expenditure on the acquisition and revenue from the divestment of participation capital

Participatory capital

0891

Expenditure on the acquisition and revenue from the sale of hybrid capital

Hybrid capital

0892
to
0899

(free)

(free)

0

09

Expenditure on the acquisition and revenue from the sale of cultural goods and other installations

Cultural goods and other installations

090

Expenditure on the acquisition and revenue from the sale of cultural goods

Cultural goods

091
to
099

(free)

(free)

4

Expenditure on consumer and consumer goods and trade goods (expenditure effective)

Consumer and consumer goods as well as commercial goods consumption

40

Consumer goods

Consumer goods

400
401

Low-value economic goods (GWG) E

Low-value economic goods (GWG)

402

Low-grade (replacement) parts for installations E

Low-grade (replacement) parts for plants

403
to
409

(free)

(free)

41

Trade goods

Trade goods (same subdivision)

410

Trade goods for payment of charges

411

Trade goods for free delivery

412
to
419

(free)

42

Materials (consumer goods)

Materials (consumer goods)

420

Herbal raw materials

Herbal raw materials

421

Animal raw materials

Animal raw materials

422

Mineral raw materials, unless otherwise indicated in the following

Mineral raw materials, unless otherwise indicated in the following

423
424

(free)

(free)

425

Other raw materials and excipients

Other raw materials and excipients

426
427

(free)

(free)

428

Finished Parts

Finished Parts

429

Setting vieh

Setting vieh

43

Food and feed (consumer goods)

Food and feed (consumer goods)

430
to
434

Food

Food

4

43

435
to
439

Feed

Feed

44
45

Operating materials and otherwise. Consumer goods

Operating materials and otherwise. Consumer goods

44

440

Consumer goods for internal services

Consumer goods for internal services

441
to
449

(free)

(free)

45

451

4510

900 fuels

Fuels (same subdivision)

901 Liquid fuels

902 Solid fuels

903 gaseous fuels

4511
to
4519

(free)

(free)

452

Fuels

Fuels (same breakdown)

4520
4521

Motor fuels

4522

(free)

4523

Fuel for aircraft

4524

Fuel for watercraft

4525
to
4529

Other fuels

453

Lubricants and abrasives

Lubricants and abrasives

454

Cleaning agents

Cleaning agents

455

Chemical and other related products

Chemical and other related products

456

Writing, sign and other office equipment

Writing, sign and other office equipment

457

Printing units E

Printing units

458

Means of medical care and health care

Means of medical care and health care

459

Other consumer goods

Other consumer goods

5

57

Free Service

Free Service

570
571

Free service contracts Z

Free service contracts

5710

8 .. Service contributions

Service Contributors

5

57

572
to
579

(free)

(free)

7

72

727
728

Works (Other services of third parties) E

Works (Other services of third parties)

Fekter