Clearance of accounts 2014 — City derivatives transactions (Linz)

The Preliminary and Financial Statements Ordinance (VRV) regulates which supporting documents of a particular nature are to be attached to the estimates and how they should be presented. Interest rate exchanges to change interest rate fixation from variable to fixed interest rates or vice versa.《初步及财务报表条例》(VRV) 规制了需附于预算估算案之后的特定性质佐证文件的范围，以及该类文件的合规呈现要求。 利率互换：指将利率固定方式由浮动利率转换为固定利率，或反之的金融操作。