Emtract Ingest
Overview
- Key
- aufsichtsrat_gesetzlich_erforderlich
- Default unit
- -
- Data type
- boolean
- Matching type
- deterministic
- Regulation
- UGB (sustainability reporting)
- Generalisability
- Regulation-specific Die Frage ist eng an das österreichische Gesellschaftsrecht gebunden und wird außerhalb des Bilanzrechts kaum gestellt.
- Description
- The company is required by law to have a supervisory board. For small limited liability companies this characteristic determines whether the audit requirement under section 268(1) applies.
Operators
No operators.
| Regulation | Rule set | Condition |
|---|---|---|
| UGB (sustainability reporting) | Companies limited by shares whose financial statements must be audited | Supervisory board required by law |