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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 |
Expenditure on the acquisition and revenue for the sale of holdings in domestic companies |
Shareholdings in affiliated domestic companies |
|||
| 0805 |
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 |
Expenditure on the acquisition and revenue for the sale of shareholdings in associated domestic companies |
Shareholdings in associated domestic companies |
|||
| 0815 |
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 |
Expenditure on the acquisition and revenue for the sale of holdings in other domestic companies |
Other holdings in domestic companies |
|||
| 0825 |
Expenditure on the acquisition and revenue for the sale of holdings in other foreign companies |
Other holdings in foreign companies |
|||
| 083 |
(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 |
(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 |
(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 |
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 |
(free) |
(free) |
|||
| 41 |
Trade goods |
Trade goods (same subdivision) |
|||
| 410 |
Trade goods for payment of charges |
||||
| 411 |
Trade goods for free delivery |
||||
| 412 |
(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 |
(free) |
(free) |
|||
| 425 |
Other raw materials and excipients |
Other raw materials and excipients |
|||
| 426 |
(free) |
(free) |
|||
| 428 |
Finished Parts |
Finished Parts |
|||
| 429 |
Setting vieh |
Setting vieh |
|||
| 43 |
Food and feed (consumer goods) |
Food and feed (consumer goods) |
|||
| 430 |
Food |
Food |
|||
| 4 |
43 |
435 |
Feed |
Feed |
|
| 44 |
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 |
(free) |
(free) |
|||
| 45 |
451 |
4510 |
900 fuels |
Fuels (same subdivision) |
|
| 901 Liquid fuels |
|||||
| 902 Solid fuels |
|||||
| 903 gaseous fuels |
|||||
| 4511 |
(free) |
(free) |
|||
| 452 |
Fuels |
Fuels (same breakdown) |
|||
| 4520 |
Motor fuels |
||||
| 4522 |
(free) |
||||
| 4523 |
Fuel for aircraft |
||||
| 4524 |
Fuel for watercraft |
||||
| 4525 |
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 |
Free service contracts Z |
Free service contracts |
|||
| 5710 |
8 .. Service contributions |
Service Contributors |
|||
| 5 |
57 |
572 |
(free) |
(free) |
|
| 7 |
72 |
727 |
Works (Other services of third parties) E |
Works (Other services of third parties) |
|
Fekter
