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GO NRW Gemeindeordnung NRW
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Kommunalrecht
In den Gesamtabschluss und den Gesamtlagebericht müssen verselbstständigte Aufgabenbereiche nach § 116 Absatz 3 nicht einbezogen werden, wenn sie für die Verpflichtung, ein den tatsächlichen Verhältnissen entsprechendes Bild der Vermögens-, Finanz- und Ertragslage der Gemeinde zu vermitteln, von untergeordneter Bedeutung sind. Die Anwendung des Satzes 1 ist im Gesamtanhang anzugeben und zu begründen. Aufgabenträger mit dem Zweck der unmittelbaren oder mittelbaren Trägerschaft an Sparkassen sind nicht im Gesamtabschluss zu konsolidieren.
Quelle: Justizportal NRW
Import: