Financial Statements 2016: Derivative Transactions for Linz, Austria

Derivative transaction data from the 2016 financial statements of the city of Linz, Austria. The dataset specifically documents interest rate swaps used to change rate fixation from variable to fixed interest rates or vice versa. It was published under the CC-BY-4.0 license by Cooperation OGD Österreich and Wikimedia Österreich.

Use Cases

• Analyzing municipal financial risk exposure based on derivative holdings mentioned in the description.
• Studying the use of interest rate swaps for hedging variable-rate debt in public finance.
• Benchmarking derivative transaction reporting practices across different government entities.

Strengths

• Data is structured according to the Ordinance on Estimates and Clearance of Accounts (VRV), suggesting a standardized reporting format.
• Focuses on a specific financial instrument (interest rate swaps) for a defined year (2016).

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 extracted from official municipal financial statements.

Time Range

2016

Geography

Linz, Austria