{"id":7781,"date":"2024-01-17T16:38:24","date_gmt":"2024-01-17T15:38:24","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/contingent-liabilities-a-survey-on-the-subject-of-contingent-liabilities-serving-the-government-as-an-instrument-of-subsidies\/"},"modified":"2025-01-17T15:18:26","modified_gmt":"2025-01-17T14:18:26","slug":"contingent-liabilities-a-survey-on-the-subject-of-contingent-liabilities-serving-the-government-as-an-instrument-of-subsidies","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/en\/audit\/contingent-liabilities-a-survey-on-the-subject-of-contingent-liabilities-serving-the-government-as-an-instrument-of-subsidies\/","title":{"rendered":"Contingent liabilities A survey on the subject of contingent liabilities serving the Government as an instrument of subsidies"},"content":{"rendered":"\n

Die Eidg. Finanzkontrolle (EFK) hat vorwiegend im zweiten Halbjahr 2003 und im ersten Quartal 2004 in Zusammenarbeit mit der Eidg. Finanzverwaltung (EFV) eine Erhebung zum Thema \u201eEventualverbindlichkeiten als Subventionsinstrumente des Bundes\u201c durchgef\u00fchrt. Das Interesse der EFK bei dieser Erhebung lag bei den Eventualverbindlichkeiten, die einen geldwerten Vorteil (also eine Subvention) f\u00fcr die Beg\u00fcnstigten darstellen und bei der Erfassung solcher Verpflichtungen in der Bundesbilanz unter dem Bilanzstrich. Es betrifft dies vor allem B\u00fcrgschaften und Garantien.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[42],"audit_type":[100],"class_list":["post-7781","audit","type-audit","status-publish","hentry","audit_category-public-finances-and-taxes","audit_type-evaluation"],"acf":{"audit_lang":[{"lang":"d"}],"audit_numbers":[{"audit_number":"3146"}],"audit_office":[1279],"audit_office_text":"","audit_date":"20041109","bgo":false,"keywords":"","audit_office_local":""},"yoast_head":"\nContingent liabilities A survey on the subject of contingent liabilities serving the Government as an instrument of subsidies - Eidgen\u00f6ssische Finanzkontrolle (EFK)<\/title>\n<meta name=\"description\" content=\"Contingent liabilities A survey on the subject of contingent liabilities serving the Government as an instrument of subsidies\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.efk.admin.ch\/en\/audit\/contingent-liabilities-a-survey-on-the-subject-of-contingent-liabilities-serving-the-government-as-an-instrument-of-subsidies\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contingent liabilities A survey on the subject of contingent liabilities serving the Government as an instrument of subsidies\" \/>\n<meta property=\"og:description\" content=\"Contingent liabilities A survey on the subject of contingent liabilities serving the Government as an instrument of subsidies\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/en\/audit\/contingent-liabilities-a-survey-on-the-subject-of-contingent-liabilities-serving-the-government-as-an-instrument-of-subsidies\/\" \/>\n<meta property=\"og:site_name\" content=\"Eidgen\u00f6ssische Finanzkontrolle (EFK)\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-17T14:18:26+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/test\/palais.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"750\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/audit\\\/contingent-liabilities-a-survey-on-the-subject-of-contingent-liabilities-serving-the-government-as-an-instrument-of-subsidies\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/audit\\\/contingent-liabilities-a-survey-on-the-subject-of-contingent-liabilities-serving-the-government-as-an-instrument-of-subsidies\\\/\",\"name\":\"Contingent liabilities A survey on the subject of contingent liabilities serving the Government as an instrument of subsidies - 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