Intergenerational balance sheets evidence and source custody

FIN.06.03officeUnion-wide competence

Purpose and competence

Intergenerational balance sheets evidence and source custody is maintained for Intergenerational balance sheets. Its scope follows the office’s mandate: Expose public assets and obligations inherited by future administrations.

A programme labels a deteriorating installation an asset without its retirement liability

Record specification

Record identifier: FIN.06.03/R2
Responsible custodian: Intergenerational balance sheets
Source evidence: asset condition; successor liabilities; maintenance funding
Decision output: Intergenerational public balance sheet
Publication status: Draft record specification / no signed decision
Review route: Union Ombudsman / Union Court of Justice

Custodian and access

Intergenerational balance sheets assessment lead → · Public records access procedure

Source catalogue for Intergenerational balance sheets

Source 1: asset condition
Source 2: successor liabilities
Source 3: maintenance funding
Receiving purpose: Intergenerational public balance sheet

Access to this record

Intergenerational balance sheets assessment lead / contact · Public records procedure · Common custody and accessible-format rules