Manfred Paschek

The online service "Special Use of Roads and No-Stopping Zones" was in a partially completed state. To achieve final completion, the following activities were to be carried out:

• Preparation of an expert report on the status of the online service and recommendations for action

• Determination of the delta in quality and quantity of the online service

• Application for budget

• Ensuring all LEIKAS (Catalog of Services / Service Descriptions of Authorities) to be used

• Gathering requirements (delta) together with the Hamburg Police, what was implemented and in what quality, what was not implemented

• Planning the implementation of all activities to be carried out (Police, Dataport, Development Company)

• Determination of resource requirements

• Coordination to determine technical requirements through IT architects

• Commissioning external companies for implementation in conjunction with the IT provider, Dataport

• Management of external IT service providers

• Coordination and management of all activities

• Escalation if necessary

• User Acceptance Test (UAT) and acceptance by the Hamburg Police (Traffic Directorate, Policy Department, Central Road Traffic Authority)

Technical environment: .NET, EfA minimum requirements, Leikas, Administrative Procedure Act (VwVfG), HWG (Hamburg Road Act), § 45 STVO (traffic order, e.g., construction site security), § 46 STVO (exceptions, e.g., applying for no-stopping zones for moving), MS Office.

Further training on the introduction and implementation of IFRS 9

● Phase 1 = Classification and measurement of financial assets

According to IFRS 9.3.1.1, a company must recognize a financial asset in its balance sheet if it is a party to a contract for a financial instrument. At the time of acquisition, as with IAS 39, a measurement must be carried out. In contrast to IAS 39, which provided for four classifications, IFRS 9 now only has two measurement options: amortized cost and fair value. The classification is made according to IFRS 9.4.1.1 based on the company's business model.

● Phase 2 = Impairment according to IFRS 9 (the expected losses model)

The standard requires expected losses to be recognized for all instruments within the scope of impairment. This applies according to three stages:

o Stage 1: All financial instruments are generally to be recognized upon acquisition. For these, the present value of expected payment defaults within the next 12 months must be recognized as an expense.

o Stage 2: All financial instruments that show a significant increase in default risk are to be recognized.

o Stage 3: If, in addition to a significant increase in default risk, there is objective evidence of impairment, the risk provision is also measured based on the present value over the remaining term. The difference is that interest income is calculated on the net book value in the future.