Clearance of Accounts 2018: Loan Claims Not Due for Linz

The dataset details loans transferred and granted by the City of Linz to third parties as part of the 2018 clearance of accounts. It is governed by the Ordinance on Estimates and Clearance of Accounts (VRV), which specifies the required evidence and presentation format. The data is provided by Cooperation OGD Österreich and Wikimedia Österreich under a CC-BY-4.0 license.

Use Cases

• Analyzing municipal financial exposure based on loan claims mentioned in the description
• Studying government accounting and reporting compliance based on the VRV ordinance
• Assessing the scale and nature of loans granted by a local government to third parties

Strengths

• Data is provided under a permissive CC-BY-4.0 license
• The dataset is explicitly linked to a specific legal ordinance (VRV) governing its structure

Limitations

• Column-level documentation is absent; field semantics must be inferred after download
• Row count is unknown, which may limit suitability assessment
• Data may reflect geographic bias inherent to eu_open_data, being specific to Linz

Provenance

Source

Cooperation OGD Österreich, Wikimedia Österreich

Collection Method

Likely compiled as part of municipal financial reporting for the clearance of accounts.

Time Range

2018

Geography

Linz, Austria