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Participation report; provision by municipality
Municipalities, counties and districts must prepare an annual report on their shareholdings in companies with a legal form under private law if they own at least five percent of the shares in a company.
Responsible for you
Bezirk Schwaben
Secure contact form
Street address
Hafnerberg 10
86152 Augsburg
Postal address
86147 Augsburg
Phone
Fax
Website
Opening hours
Standort im BayernAtlas
Route planner
Timetable for public transport
Verwaltungsgemeinschaft Wertingen
Street address
Schulstr. 12
86637 Wertingen
Postal address
Postfach 1224
86635 Wertingen
Phone
Fax
Website
Landratsamt Dillingen a.d.Donau - Team Z030 Finanzverwaltung
Street address
Große Allee 24
89407 Dillingen a.d.Donau
Postal address
Große Allee 24
89407 Dillingen a.d.Donau
Phone
Fax
Website
Procedure details
Description
In accordance with the provisions of Art. 94 Para. 3 of the Local Government Code (GO), each municipality must prepare an annual report on its shareholdings in companies in a legal form under private law if the shareholding amounts to at least 5%. The same applies to each administrative district in accordance with Art. 82 Para. 3 of the Landkreisordnung (LKrO) and for each district in accordance with Art. 80 Para. 3 of the Bezirksordnung (BezO).
The reporting should focus on information on the fulfillment of the public purpose in accordance with Art. 87 GO (or Art. 75 LKrO or Art. 73 BezO), the shareholding structure, the composition of the corporate bodies, the remuneration of the individual members of the managing corporate body in accordance with Art. 94 para. 1 sentence 1 no. 4 GO (or Art. 82 para. 1 sentence 1 no. 4 LKrO or Art. 80 para. 1 sentence 1 no. 4 BezO), the earnings situation and borrowing.
The participation report of the municipality, the administrative district or the district does not serve the control function, but is intended to ensure that the fulfillment of municipal tasks remains transparent for the municipality and for the citizens despite spin-offs under private law.
Legal bases
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Art. 94 Gemeindeordnung für den Freistaat Bayern (Gemeindeordnung - GO)Sonstige Vorschriften für Unternehmen in Privatrechtsform
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Art. 87 Gemeindeordnung für den Freistaat Bayern (Gemeindeordnung - GO)Allgemeine Zulässigkeit von Unternehmen und Beteiligungen
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Art. 82 Landkreisordnung für den Freistaat Bayern (Landkreisordnung - LKrO)Sonstige Vorschriften für Unternehmen in Privatrechtsform
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Art. 75 Landkreisordnung für den Freistaat Bayern (Landkreisordnung - LKrO)Allgemeine Zulässigkeit von Unternehmen und Beteiligungen
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Art. 80 Bezirksordnung für den Freistaat Bayern (Bezirksordnung - BezO)Sonstige Vorschriften für Unternehmen in Privatrechtsform
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Art. 73 Bezirksordnung für den Freistaat Bayern (Bezirksordnung - BezO)Allgemeine Zulässigkeit von Unternehmen und Beteiligungen
Status: 18.12.2024
Editorially responsible for prodecure description: Bayerisches Staatsministerium des Innern, für Sport und Integration
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