3. Chart Of Accounts Regulation - 3. Kpv

Original Language Title: 3. Kontenplanverordnung - 3. KPV

Read the untranslated law here: https://www.global-regulation.com/law/austria/2997758/3.-kontenplanverordnung---3.-kpv.html

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19 Regulation of the Federal Minister for finance, the chart of accounts Regulation (KPV) modifies the (3. chart of accounts regulation - 3. KPV)

Due to § 24 para 4 of the federal budget law, BGBl. No. 213/1986, as last amended by Federal Law Gazette I no. 67/2010, is prescribed:

Ordinance of the Federal Minister of finance regarding the imprest post directory chart (chart of accounts Regulation), Federal Law Gazette No. 507/1987, amended by BGBl. No. 314/1990, is amended as follows:

1. the existing text of the regulation is named "§ 1 para 1"; the following paragraph 2 is added:

"2. the chart of accounts connected in the system, amended the regulation Federal Law Gazette II No. 19/2012, is for the first time on the creation and the implementation of the Federal Finance Act for the fiscal year 2011 to apply."

2. According to article 1 the following paragraph 2 is added:

„§ 2. "This regulation, Federal Law Gazette II No. 507/1987, last amended by BGBl. II Nr 19/2012, occurs upon expiration of the 31.12.2012 with the proviso, that these last time 2012 to apply is on the creation of the Federal accounts for the financial year."

3. the chart contained in the annex shall be amended as follows:



Accounts





Estimate of efficient allocation





Inventory and

Success settlement







Class





Subclass





Group





Place







0





08





 





 





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





Investments, participation capital and hybrid capital







 





 





080





 





Expenditure on the acquisition and revenue from the sale of investments in affiliated companies





Investments in affiliated companies







 





 





 





0800





Expenditure on the purchase and receipts for the sale of stakes in State-owned enterprises





Investments in State-owned enterprises







 





 





 





0801-0804





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





Investments in domestic affiliates







 





 





 





0805-0809





Expenditure on the purchase and receipts for the sale of stakes in foreign companies





Investments in foreign affiliates







 





 





081





 





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





Investments in associated companies







 





 





 





0810-0814





Expenditure on the acquisition and revenue for the disposal of holdings in domestic Associates





Investments in domestic Associates







 





 





 





0815-0819





Expenditure on the purchase and receipts for the sale of investments in associated companies





Investments in associated companies







 





 





082





 





Expenditure on the purchase and receipts for the sale of investments in other participating interests





Other investments







 





 





 





0820-0824





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





Other investments in domestic enterprises







 





 





 





0825-0829





Expenditure on the purchase and receipts for the sale of investments in other companies





Other investments in foreign companies







 





 





083-088





 





(free)





(free)







 





 





089





 





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





Participation capital and hybrid capital







 





 





 





0890





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





Participation capital







 





 





 





0891





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





Hybrid capital







 





 





 





0892-0899





(free)





(free)







0





09





 





 





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





Cultural assets and other investments







 





 





090





 





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





Cultural goods







 





 





091-099





 





(free)





(free)







4





 





 





 





Spending on durable and consumer goods and merchandise (Erfolgswirksame editions)





Use and consumption goods, as well as trade goods consumption







 





40





 





 





Consumer durables





Consumer durables







 





 





400-401





 





Low-value assets (LVA) E





Low-value assets (LVA)







 





 





402





 





Low-value (spare) parts for equipment E





Low-value (spare) parts for equipment







 





 





403-409





 





(free)





(free)







 





41





 





 





Trade goods





Merchandise (same subdivision)







 





 





410





 





Merchandise to the onerous tax





 







 





 





411





 





Merchandise to the unpaid levy





 







 





 





412-419





 





(free)





 







 





42





 





 





Materials (consumables)





Materials (consumables)







 





 





420





 





Vegetable raw materials





Vegetable raw materials







 





 





421





 





Animal raw materials





Animal raw materials







 





 





422





 





Mineral raw materials, as far as the following does not separately





Mineral raw materials, as far as the following does not separately







 





 





423-424





 





(free)





(free)







 





 





425





 





Other raw materials and auxiliary materials





Other raw materials and auxiliary materials







 





 





426-427





 





(free)





(free)







 





 





428





 





Ready-related parts





Ready-related parts







 





 





429





 





Setting livestock





Setting livestock







 





43





 





 





Food and feed products (consumer goods)





Food and feed products (consumer goods)







 





 





430 to 434





 






Food





Food







4





43





435-439





 





Feed





Feed







 





44 45





 





 





Supplies and otherwise. Consumption goods





Supplies and otherwise. Consumption goods







 





44





440





 





Consumables for intra-company services





Consumables for intra-company services







 





 





441-449





 





(free)





(free)







 





45





451





4510





900 fuels





Fuels (same subdivision)







 





 





 





 





901 liquid fuels





 







 





 





 





 





902 solid fuels





 







 





 





 





 





903 gaseous fuels





 







 





 





 





4511-4519





(free)





(free)







 





 





452





 





Fuels





Fuels (same subdivision)







 





 





 





4520 4521





Fuels for motor vehicles





 







 





 





 





4522





(free)





 







 





 





 





4523





Fuels for aircraft





 







 





 





 





4524





Fuel for ships, boats





 







 





 





 





4525-4529





Other fuels





 







 





 





453





 





Lubrication and abrasives





Lubrication and abrasives







 





 





454





 





Cleaning agents





Cleaning agents







 





 





455





 





Chemical and other related resources





Chemical and other related resources







 





 





456





 





Writing, drawing and other stationery





Writing, drawing and other stationery







 





 





457





 





Printing units E





Printing works







 





 





458





 





Means of medical care and health care





Means of medical care and health care







 





 





459





 





Other consumables





Other consumables







5





57





 





 





Free employees





Free employees







 





 





570-571





 





Free service contracts Z





Free service contracts







 





 





 





5710





8. employer's contributions





Employer's contributions







5





57





572 to 579





 





(free)





(free)







7





72





727-728





 





Services (other services by a third party) E





Factory services (services by third parties)





Fekter