1
The Financial Plan covers the three years following the year to which the budget relates.
2
The structure and content of the Financial Plan combine the legislative planning with the financial planning (integrated legislative and financial planning).
3
The Federal Council shall submit the financial plan together with the draft budget to the Federal Assembly for its attention in the form of a simple federal decree.
4
The Federal Assembly may add mandates for an amendment of the financial plan to the simple federal decree.
5
The Federal Council normally fulfils these mandates in terms of the draft budget for the year after the following year.