{"id":6397,"date":"2024-01-17T16:38:24","date_gmt":"2024-01-17T15:38:24","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/examens-des-engagements-eventuels-en-tant-quinstruments-de-subvention-de-la-confederation\/"},"modified":"2024-03-21T18:39:06","modified_gmt":"2024-03-21T17:39:06","slug":"examens-des-engagements-eventuels-en-tant-quinstruments-de-subvention-de-la-confederation","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/fr\/audit\/examens-des-engagements-eventuels-en-tant-quinstruments-de-subvention-de-la-confederation\/","title":{"rendered":"Examens des engagements \u00e9ventuels en tant qu’instruments de subvention de la Conf\u00e9d\u00e9ration"},"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":[43],"audit_type":[100],"class_list":["post-6397","audit","type-audit","status-publish","hentry","audit_category-finances-publiques-et-impots","audit_type-evaluation"],"acf":{"audit_lang":[{"lang":"d"}],"audit_numbers":[{"audit_number":"3146"}],"audit_office":[7937],"audit_office_text":"","audit_date":"20041109","bgo":false,"keywords":"","audit_office_local":""},"yoast_head":"\nExamens des engagements \u00e9ventuels en tant qu'instruments de subvention de la Conf\u00e9d\u00e9ration - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)<\/title>\n<meta name=\"description\" content=\"Examens des engagements \u00e9ventuels en tant qu'instruments de subvention de la Conf\u00e9d\u00e9ration\" \/>\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\/fr\/audit\/examens-des-engagements-eventuels-en-tant-quinstruments-de-subvention-de-la-confederation\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Examens des engagements \u00e9ventuels en tant qu'instruments de subvention de la Conf\u00e9d\u00e9ration\" \/>\n<meta property=\"og:description\" content=\"Examens des engagements \u00e9ventuels en tant qu'instruments de subvention de la Conf\u00e9d\u00e9ration\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/fr\/audit\/examens-des-engagements-eventuels-en-tant-quinstruments-de-subvention-de-la-confederation\/\" \/>\n<meta property=\"og:site_name\" content=\"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)\" \/>\n<meta property=\"article:modified_time\" content=\"2024-03-21T17:39:06+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\\\/fr\\\/audit\\\/examens-des-engagements-eventuels-en-tant-quinstruments-de-subvention-de-la-confederation\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/examens-des-engagements-eventuels-en-tant-quinstruments-de-subvention-de-la-confederation\\\/\",\"name\":\"Examens des engagements \u00e9ventuels en tant qu'instruments de subvention de la Conf\u00e9d\u00e9ration - 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