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GO NRW Gemeindeordnung NRW
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Kommunalrecht
(1) Rückstellungen sind für ungewisse Verbindlichkeiten, für drohende Verluste aus schwebenden Geschäften und für hinsichtlich ihrer Höhe oder des Zeitpunktes ihres Eintritts unbestimmte Aufwendungen in angemessener Höhe zu bilden.
(2) Rückstellungen dürfen nur aufgelöst werden, soweit der Grund hierfür entfallen ist.
Quelle: Justizportal NRW
Import: