Financial statements from 2015 detailing the derivative business of the city of Linz. The dataset includes information on interest rate swaps used to change rate fixation from variable to fixed interest rates or vice versa. It was published via the Cooperation OGD Österreich and Wikimedia Österreich under a CC-BY-4.0 license.
Use Cases
- Analyzing municipal risk exposure based on interest rate swap usage mentioned in the description.
- Benchmarking derivative accounting practices for local government financial statements.
- Studying the application of the Ordinance on Estimates and Clearance of Accounts (VRV) to derivative instruments.
Strengths
- Data is provided under a permissive CC-BY-4.0 license.
- Focuses on a specific financial instrument (interest rate swaps) for a defined entity (city of Linz).
Limitations
- Column-level documentation is absent; field semantics must be inferred after download.
- Row count is unknown, which may limit suitability assessment.
- Last update date is unknown; freshness unverified.
Provenance
- Source
- Cooperation OGD Österreich, Wikimedia Österreich
- Collection Method
- Likely compiled from municipal financial records.
- Time Range
- 2015
- Geography
- Linz, Austria