209. Directive of the Federal Minister of Finance, with which the controlling guidelines are changed
Due to § 15b, Section 2 of the Federal Act, which changes the Federal Budget Act, BGBl. I n ° 8/2002 (short: BHG-Novelle 2002), as last amended by the Federal Law of the Federal Republic of Germany (BGBl). No 67/2010, Art. 2, as well as other statutory provisions relating to the establishment of a controlling and financial controlling system, the guidelines of the Federal Minister of Finance for the uniform establishment of a planning, information and financial management system are set out in Reporting system of the Federal Government for the controlling of equity and financial controlling (Controlling-Guidelines), BGBl. II No 319/2002, as amended:
1. In Article 1 (1), the following sentence is added:
"Participation controlling also includes risk controlling."
(2) The following paragraph 5a is inserted in accordance with Article 4 (5):
" (5a) The information and reporting obligations of the companies in the area of risk controlling concern information in accordance with the report pattern in Appendix 4 , which also explains the most important terms used. "
3. § 1 (1) and § 4 (5a) in the version BGBl. II No 209/2011 will enter into force on 1 July 2011.