405. Ordinance of the Federal Minister of Health on the reporting obligations of national health fund-financed hospitals with regard to the financial statements of the hospitals (hospitals-clearance of accounts-Reporting Regulation-KRBV)

On the basis of § 7 (4) of the Federal Act on Documentation in Health Care, BGBl. No 745/1996, as last amended by the Federal Law Gazette (BGBl). I No 179/2004, shall be ordered:

Scope

§ 1. (1) This Regulation shall apply to reporting obligations for national health fund-financed hospitals, irrespective of whether the hospital carrier is a businessman/entreprant within the meaning of the Corporate Legislative Code (UGB), and irrespective of the Legal form of the hospital carrier. It shall apply to certain standardised external reports to be established periodically and shall submit the reporting levels, the individual reports and their purposes, objectives, contents, report objects, design or Scheme, degree of compaction, as well as the addressees, the form of propagation and the dates of publication and the dates of presentation.

(2) In principle, the reporting system is based on the existing financial statements for the hospitals or hospitals. the parent-level level (e.g. legal entities, operators and/or Operating companies). The reports, insofar as they are directly derivable from existing pagatory accounting, have to be made at the level of the hospitals and are to be supplemented with additional information from the higher level of the hospital. The higher level of the hospitals includes the services of this level as well as areas which are jointly used by several hospitals (e.g. central computer, central bookkeeping). If a clearance of accounts is only drawn up for the superordinate level of the hospital, the hospital reporting system must be carried out at this level, whereby for the parts of the report referred to in § 7 in accordance with § 7 and the report-handbook (§ § 7). 10) should be differentiated at the level of the hospitals.

Definitions

§ 2. For the purposes of this Regulation, the terms shall mean:

1.		"Reporting" means all the rules, facilities, measures, data and processes of a hospital for the preparation, processing, transmission, processing and storage of information on the operation and business development of the Hospital in the form of internal and external reports.
2.		"Hospital reporting system": A special part of the entire reporting system of a hospital.
3.		"Hospital reporting system" means an orderly structure, adapted to the information purpose and needs, of specific reports of a hospital or the level of the hospital.
4.		"Reports" shall include information for internal (internal reports) or external (external reports) addressees under internal or external use.
5.		"Report Manual": The "Handbuch zum Krankenanstalten-reportwesen landeshealthfondsfunded hospitals" published by the Federal Ministry of Health

Financial Accounting, Inventory

§ 3. (1) Books must be carried out in order to ensure that the reporting requirements are properly complied with. § § 190 to 192 of the German Commercial Code (UGB) shall apply to the financial accounts, the inventory and the inventory procedures.

(2) Through a chart of accounts, it is necessary to ensure that the recorded transactions are recorded according to a factual and temporal order, followed in their development and settlement, and can easily be traced.

Clearance of accounts

§ 4. (1) The central basis for the reports to be reimbursed shall be to form pagatorship accounting, which shall be based on the financial accounting based on corporate standards and on the basis of the relevant corporate legal standards. Clearance of accounts. The closure of the accounts of the respective hospital or the parent company level is an annual financial statement and has to be made up of balance sheet and profit and loss account.

(2) The closure of the accounts shall be drawn up for the closing of the financial year in compliance with § § 193 to 216 of the German Commercial Code (UGB). It has to comply both formally and materially with the principles of proper accounting and accounting.

(3) The balance sheet has to reflect the assets and liabilities as well as own resources situation at the balance sheet date. In it, all stocks of assets (assets) and capital (liabilities) resulting from the financial records of the hospital at the end of a financial year are to be presented. The balance sheet is to be broken down according to § 224 UGB or otherwise according to the guidelines of the Report Manual (§ 10).

(4) The profit and loss account shall be informed of the own resources development of the previous financial year resulting from the operating activities. In this case, all income and expenses arising from the financial accounts at the end of a financial year shall be compared. The profit and loss account must be broken down according to § 231 of the German Commercial Code (UGB) or otherwise in accordance with the guidelines of the Report Manual (§ 10).

(5) In the Annex, where such a requirement is to be made, the balance sheet and the profit and loss account, as well as the accounting policies applied thereto, shall be explained in such a way as to ensure that the best possible image of the assets, The financial and earnings situation is mediated. The appendix is subject to § § 236 et seq. UGB.

(6) For the preparation and the content of the clearance of accounts, the provisions of the UGB are subject to the provisions of the UGB, insofar as nothing else in this Regulation is determined in conjunction with the Report Manual (§ 10).

(7) If non-national health fund-financed areas (e.g. long-term care) are included in the closure of the accounts, these are to be presented separately, if this allows the accounting in its differentiation (eg own accounting circles). Does the non-national health fund-financed sector make up more than 50% of the total, respectively, of the total, the income shown in the consolidated accounts, or In agreement with the Federal Ministry of Health, a simplified reporting procedure can be made.

Fiscal year

§ 5. The closure of the accounts shall be drawn up in the first five months of the financial year for the previous financial year. The fiscal year is the calendar year.

Individual provisions on the closure of accounts

§ 6. (1) The basic activation obligation exists for all objects of the asset and round-robin assets as well as for the active billing limits, provided that they have activation capability. The basic obligation to passivation consists of all provisions, liabilities and passive accounting items.

(2) Assets of fixed assets with time-limited use shall be at their cost of acquisition or production, reduced by depreciation. Where an institution for which, for the first time in accordance with this Regulation, an investment property valuation is carried out, it is possible to determine, on the date of the opening balance sheet, the cost of the effective acquisition or production costs without undue effort, Corresponding experience or estimate values may be considered as cost of acquisition or production. Assets already signed are to be used with a reminder item.

(3) The difference between the sum of all assets (assets) on the one hand and the sum of all liabilities (foreign capital) on the other hand as a positive or negative variable shall be calculated under the name 'own resources i.w.S. + Mezzaninequity'.

Reporting system

§ 7. (1) In each hospital, a hospital reporting system must be used as the basis for the reporting system, which has to comply with the respective tasks and requirements of the hospital resulting from the reporting requirements. The reporting system has to be made up of external reports to the Governor of the State and to the Federal Ministry of Health.

(2) The following external reports are to be drawn up in accordance with the provisions of § 1 and the Report-Handbook (§ 10):

1.		Wealth and capital structure and equity distribution bill
2.		Source and Usage Analysis
3.		Redemption Structure
4.		Grant structure

In any case, the structure of the proceeds shall be presented for each hospital. Similarly, the analysis of sources and uses should be drawn up in accordance with the provisions of the handbook (§ 10), in any case the presentation of the revenue up to the "sum of all revenue before financing" and the presentation of the expenditure up to the end of the year. to the "sum of all expenditure before financing" for each hospital.

(3) All reports shall be in accordance with the principles of regular reporting as set out in the Report Manual (§ 10).

(4) The report entitled "Assets and capital structure" shall, in accordance with the scheme set out in the Report Manual (§ 10), reflect a key-day presentation of the assets and capital in which the assets and liabilities are successively displayed. An additional part of the report is the report "own resources distribution bill" according to the scheme presented in the report's manual (§ 10), which is the composition and/or the composition of the report. Distribution of the calculated "own resources i.w.S. + mezzanine capital" to show.

(5) The report "Sources and Use Analysis", according to the scheme presented in the Report Manual (§ 10), has the sources of the financial resources (revenue) and the use of the financial resources (expenditure) and the revenue-expenditure balance as well as the change of the liquid funds.

(6) The report "Redemption Structure" shall reflect the proceeds of the scheme in accordance with the scheme presented in the Report Manual (§ 10).

(7) The 'grant structure' report shall, in accordance with the scheme set out in the report's manual (§ 10), reflect the subsidies.

(8) The individual reports mentioned together produce the annual report of the hospital, which is also the overall report of this institution. If several hospitals are run by a parent institution, the annual reports of the individual hospitals together form the general report, which, as far as the report manual (§ 10) provides, is still to be found in the annual report of the individual hospitals. The higher level of the hospital is to be extended.

Presentation, retention of documents and retention period

§ 8. (1) The individual reports must be checked for completeness and plausibility by the hospital carrier, if necessary to correct them correctly and, in the context of an overall report by 30 June of the following year, to be sent to the provincial governor. The Landeshauptmann has to examine the individual reports for completeness and plausibility, if necessary to correct them correctly and to present them in the context of an overall report to the Federal Ministry of Health by 31 July.

(2) The storage of documents and the retention period shall be determined in accordance with § 212 UGB.

References

§ 9. To the extent that this Regulation refers to provisions of the UGB, they are in the version of the Federal Law BGBl. I No 71/2009.

Documentation bases

§ 10. For the uniform application of the reporting requirements, the provisions of the "Handbuch zum Krankenanstalten-reportwesen landeshealthfondsfinanced Krankenanstalten" of the Federal Ministry of Health and the related annexes are the provisions of the "Manual zum Krankenanstalten-Reporting Landessanitary-financed hospitals". ,

Entry into force and transitional provisions

§ 11. This Regulation shall enter into force 1. January 2010 in force and to be applied for the first time for the reporting period of 2009, with the previous year's data in the 2009 reporting exclusively for the reports "Assets and capital structure" as well as "own resources distribution bill". shall be indicated.

Stöger