209. directive of the Minister of finance, modifies the controlling policy
On the basis of § 15b, paragraph 2 of the Federal Act, which amends the federal budget law, Federal Law Gazette I no. 8/2002 (short: BHG amendment 2002), amended by the Federal Act Federal Law Gazette I no. 67/2010, art. 2, as well as other legal provisions on the establishment of an investment and financial controlling, are the guidelines of the Federal Minister for finance for the common establishment of planning, information and reporting system of the Federal Government for the participation and financial controlling (controlling policies) , Federal Law Gazette II No. 319/2002, amended as follows:
1. in article 1, paragraph 1 the following sentence is added:
"The participation controlling includes also risk control."
2. According to § 4 paragraph 5, the following paragraph 5a is inserted:
"(5a) the information and reporting requirements of companies in the area of risk controlling concerning information according to the report template in Appendix 4, which explains also the main terms used."
3. Article 1, paragraph 1 and article 4 para 5a as amended by Federal Law Gazette II No. 209/2011 enter into force July 1, 2011.