Machine Translation of "Notice On Operation Of Public Housing, Etc." (Denmark)

Pursuant to Section 25, Section 32, Section 44, § 50, Section 75, section 169(2), section 177 and § 184 of the Act on general housing etc., in accordance with Section 1118 of 26 September 2007, and § 13, Section 31, Section 42 and § 51 of the Act on the rental of general housing, cf. Act No. 1118 of 26 September 2007, and § 13, Section 31, Section 31, Section 42 and § 51 of Law on the rental of general housing, cf.

Chapter 1

Scope of application

§ 1. The decision is applied to the following:

1) The general housing organisations eligible to exercise general housing activities according to section 1 of the general housing law.

2) Self-owned institutions that contain older dwellings established with support by law on general housings etc.

3) 3) Municipal and regional property.

4) Self-owned institutions that contain youth housings established with support for general housings etc.

Substances. 2. The municipal council approves the creation of new housing organisations and of self-owned institutions that intend to establish general elderly dwellings or general youth housings. It is a prerequisite for approval of a new housing organization,

1) that there is a need for the housing organisation to complete the necessary general housing construction in the area or to ensure a fair competition between the housing organisations,

2) the housing organisation is estimated to be able to ensure efficient administration as well as departments during construction as departments in operation, and

3) 3) common consideration for simplification and structuralization of the general housing business in the area does not speak against the creation of several housing organisations.

3. In accordance with Section 17, Section 18(4) of Section 18(4) of the Act on City Renewal, § 14, Section 15(4), or § 90(7) of the Act on City Renewal and Home Improvement, shall be approved unless special considerations speak here. Housing organisations approved by 1 clause must leave the instructions of housing either to the municipality or to an already approved public housing organisation in the municipality.

4. The municipal council reports approval of general housing organisations and self-owned institutions to the Ministry of Welfare, the Ministry of Finance and the Landscaping Foundation.

5. In housing organisations and self-owned institutions approved after paragraph 2, the department meeting shall be held responsible for the choice of supreme authority no later than 3 months after the establishment of a housing department. Until this time, the organisers are top authority and board.

§ 2. The company of the residence organisation shall be exercised in accordance with the rules laid down in general housing law and law of the rental of general housing and the provisions prepared under these laws, whether the statutes of the housing organisation contain deviating provisions.

§ 3. The provisions of Section 2 shall be used equivalent to general older dwellings and general youth housings owned by self-owned institutions.

Chapter 2

Real estate

§ 4. The residents have the right to take advantage of the housing organisation and the operation of each department in accordance with the rules laid down in the general dwellings etc. and in the normal statutes prepared for a general housing organisation as it. The residents may be subject to the statutes of the housing organisation.

Substances. 2. The provisions of the Member States which impose less right to compensation than stated in paragraph 1 shall be without validity.

§ 5. The provisions of Section 4 shall be used in the following:

1) The estates of the elderly owned by municipalities, regions or self-employed institutions, which are not prepared for municipal or regional elderly dwellings.

2) General youth housing owned by self-owned institutions.

Chapter 3

The top authority of the residence organisation

§ 6. The supreme authority of the housing organisation, in accordance with Section 10 of the General Housing Act, shall be held responsible for the affairs of the housing organisation, in accordance with Chapter 2.

Substances. 2. The top authority of the residence organisation shall decide on the following conditions:

1) Choice of the auditor.

2) Whether the housing organisation or part must be managed by a business operator, including by a general business operator organisation or a general cooperative.

3) 3) The administrative and construction policy of the housing organisation.

4) Acquisition or sale of the property of the housing organisation.

5) Great change of the properties of the housing organization.

6) Basic purchase.

7) The construction of new buildings.

8) Deduction or sale of a department.

9) Changing the statutes.

10) Resolution of the housing organisation.

11) Free purchase of a repurchase clause that is responsible for a department established before 1 July 2000.

12) The estate organization's properties.

3. The supreme authority of the residence organisation approves the statutes of the housing organisation, accounts and reports.

4. The top authority of the housing organisation also approves the accounts of the departments and decides on the following conditions concerning the departments:

1) Acquisition or sale of the properties of the departments.

2) Great change of the properties of the departments.

3) 3) Basic purchase.

4) The construction of new buildings.

5) The properties of the departments.

§ 7. The supreme authority of the housing organisation may decide to share the competence of one or more of the areas referred to in section 6(4) to the Board of the housing organisation.

Substances. 2. The supreme authority of the housing organisation may decide that a competence exercised by the board of the housing organisation shall be exercised by the supreme authority.

§ 8. In a guarantee organization, the Annual General Meeting shall decide on the payment of dividends to the guarantors. However, yields can only be paid if the capital is positive after payment.

Substances. 2. A year's yield to the guarantors shall not exceed 5% of the guarantee capital. In addition, however, it is possible to be paid less than 5%.

3. A guarantee certificate shall not be transferred or secured without the consent of the Association.

Section 9. The Board of Directors shall be held at the time of a former Board of Directors meeting or a former General Meeting. In addition, the Board of Directors or members of the housing organisation, which, in accordance with the statutes, is necessary, shall make a claim to this. The number may, in the statutes, be determined by the members of the representativeship or of the housing organisation.

Substances. 2. When extraordinary meeting or extraordinary general meeting has been held, a new extraordinary representative meeting or extraordinary general meeting of the same subject may first take place after the appointment of the Board of Directors or the Annual General Meeting.

Section 10. The provisions of Section 6 shall be used in general older dwellings and general youth housings owned by self-owned institutions.

Chapter 4

Board of Property

§ 11. The board of residence must consist of an odd number of members.

Substances. 2. The supreme authority of the residence organisation shall decide whether the supreme authority or the Board of Directors elected Chairman of the Board of Directors. The same applies to the election of Vice-President of the Board. Chairman or Vice-President must be resident in the housing organisation.

§ 12. The board of residence has the overall management of the housing organisation and its departments. The Board of Directors is responsible for the operation, including to rent, budgeting, accounting, lease and the daily administration is carried out in accordance with the applicable rules.

Substances. 2. If not otherwise determined in the statutes, the housing organisation and its individual departments shall be required by the Board of Directors or of 2 members of the Board of Directors, of which one shall be the chairman of the Board or vice chairman of the Board of Directors, in association with the business executive or director, if such an employee is employed.

3. Contracts for business execution must be entered in writing with the setting of clear termination rules. The concluded agreements must be publicly available.

§ 13. The total annual remuneration for the office of the housing organisation shall not exceed DKK 64,13 per rental unit, cf. section 29(4), for the first 100 rental units in the housing organisation and 8.47 DKK per rental unit for the other rental units of the housing organisation, in accordance with paragraph 2, for the first 100 rental units in the housing organisation and 8.47 DKK per rental unit for the other rental units of the housing organisation, cf. 3. However, the Board of Directors may decide that these amounts are regulated in accordance with the Danish pay index of the private sector with the index of February 2007 as a basis.

Substances. 2. The municipal council may, when special reasons speak, approve a major board of directors, which may not exceed the double of the remuneration that can be paid under paragraph. 1.

3. The Board of Directors shall be held at a reasonable level. The Board of Directors shall be approved by the Board of Directors. For the approval of the size of the remuneration, the number and size of those departments as well as the work associated with the board of directors. Furthermore, it must be ensured that the total administration spending for subsidiary organisations, in accordance with paragraph 1 and 2, does not exceed what can be considered reasonable.

§ 14. The provisions of §§ 11-13 are used similar to general older dwellings owned by self-owned institutions.

§ 15. In self-employed institutions that own general youth housings, the Board shall consist of 3 or 6 members.

Substances. 2. The Board of Directors choose a chair among its members.

3. The provisions of §§ 12 and 13 shall apply to general youth housings owned by independent institutions.

Chapter 5

Board of Directors and department meeting

§ 16 The Board of Directors shall consist of an odd number of members, but at least 3. The size of the department of the department shall be set at an ordinary department meeting (the election meeting).

Substances. 2. The ordinary department meeting (the election meeting) decides whether the department meeting or the department board of directors chooses the chairman of the department board and whether the department meeting or the department’s board elected representatives to the representative.

§ 17. The Board of Directors shall contain provisions on the following conditions:

1) Notice of alternates.

2) The admission of the Suppleanter to participate in board meetings.

3) 3) Hire and others access to attend board meetings.

Substances. 2. In addition, the Rules of Procedure shall also include a provision of whether a decision-making protocol or a decision-making request to the meetings of the department.

§ 18. Each year is held within 3 months before the beginning of the next financial year ordinarily, mandatory department meeting in each department. In a new department, department meeting will be held first within 6 months after moving. The day order for the department meeting shall include the following points:

1) Choice of conductor.

2) Report of the period since last meeting and approval of the department’s operational budget for the coming year.

3) 3) Treatment of any suggestions.

4) Choice of members of the department board and alternates.

5) Optional election of representative membership member(s).

6) Eventual.

Substances. 2. Budget and any report will be sent to residents at least 1 week prior to the appointment of department meeting. In accordance with Section 19(1) of Section 19(1), the last approved financial statements shall be submitted.

§ 19. The department meeting may decide that the annual accounts must be submitted to the department meeting for approval. In this case, within 5 months after the end of the financial year, an ordinary department meeting shall be held in the department concerned. In such cases, the department’s meeting shall decide on, on which the two ordinary department meetings are elected by the department board and representative membership board(s) must take place (the meeting). The presentation of the Annual Report is made on the accounting meeting.

Substances. 2. Annual accounts and any report will be sent to residents at least 1 week prior to the appointment of the accounting meeting.

§ 20. Extraordinary department meeting is held when

1) The department’s board of department finds here,

2) at a previous time the decision has been made.

3) 3) The office of the housing organisation requests the department of the department, or

4) the number of tenants who, according to the statutes, are necessary, shall make a claim to this.

Substances. 2. The number of tenants, as referred to in paragraph 1, no. 4, the statutes may not be determined to be 25% of the tenants. For general or regional older dwellings, the rules shall be laid down in a rules of procedure or similar.

3. Extraordinary department meeting is convened with at least 2 weeks notice. The Board of Directors shall not be held within 2 weeks after a request to be made for a summoning, the Board of Directors shall be responsible for the Board of the housing organisation.

§ 21. The provisions of §§ 16-20 are used similar to general elderly dwellings owned by municipalities, regions or self-owned institutions, and on general youth housings owned by self-owned institutions.

Chapter 6

Department of Housing

§ 22. In addition to housing departments, the area can include common facilities, garages and car ports.

Substances. 2. General housing departments shall not contain institutions, business premises or single rooms which are branded as family housings. Housing departments that have been granted public support for construction before 1 January 1992, or which had public status before this date, however, can retain existing single rooms, institutions or business premises. Property with business premises can, however, be acquired for the purpose of establishing general departments following the rules on page activities in general housing organisations etc.

3. The building fund of the housing organisation is a special department.

4. Service areas, in accordance with Section 5, 6 of the General Housing Act, are a special, general department. The municipal council may, when the general older dwellings, which service areas are designed in immediate connection with, are appointed as a host community for lateile dementia, after a specific assessment and subject to the fact that the necessary safety of fire can be regarded as met, dispensers from the building rules’ fire requirements for construction in the vagina. The provisions referred to in paragraph 2 of Article 27.

5. In addition, the housing organisation must create special general departments for each of the following page activities:

1) Administration of housing and institutions etc., which is not owned by the housing organisation or by a department (external property management).

2) Execution of internal technical consulting and internal craftsmanship.

3) 3) In other companies.

4) Holiday rentals for residents and employees.

6. Departments that contain only business leases have the status of general departments.

7. The housing organisation shall establish non-almen departments at the establishment of unsupported private andels housings, in accordance with Chapter 11 b of general housing law.

§ 23 A general business operator organisation may not have housing departments, except for the housing referred to in Section 22(5)(b)(b) and paragraph 7.

Substances. 2. A general andels company cannot have departments or established subsidiary organisations.

§ 24. A department shall not be liable for any other departments or the obligations of the housing organisation.

Substances. 2. The housing organisation shall not be liable for the obligations of a department unless it has taken such obligation.

§ 25. The upper authority of the housing organisation may decide that several housing departments located in the same municipality must be attached to one department.

Substances. 2. If State aid or communal support is granted to one of the departments wished together, the municipal council must approve the merger. The decision of the Municipal Authority cannot be brought to other administrative authority.

3. Cooperation of departments must be approved on a department meeting in each of the departments concerned. If the housing organisation in the construction of new buildings has made a decision to make two or more construction sections together one department, this decision cannot be converted into a department meeting in one or more of the new departments concerned.

4. Buildings that consist of few homes can be included in the same department, whether they are in two or more municipalities. It is a prerequisite that the municipal councils in the municipalities, where the settlements are located, approve the merger.

§ 26. Self-owned institutions may only have one housing department.

Substances. 2. The provisions of section 22(1), 2, 4 and 5, are used similar to general older dwellings owned by self-owned institutions.

3. The provisions of section 22(1), 2 and 5, are used similar to general youth housings owned by self-owned institutions.

Chapter 7

The administration of the departments

§ 27 The top authority of the housing organisation decides whether the departments are wholly or partly to be managed by a business operator, including by a general business operator or by a general and group company.

Substances. 2. The housing organisation will host the costs of the departments’ administration. A business operator shall be paid by the housing organisation.

3. For administrative agreements with a non-almen administrator concluded on 1 January 1999 and later, it is a requirement that the agreement is secured access to the housing organisation for the information that the account is necessary for the execution of his duties pursuant to Section 96(3).

4. The Board of Housing shall consider that written business processes are available in all major areas of the housing organisation.

§ 28 Operations departments pay an administration contribution to the housing organisation for the administration. The size of the administration contribution is determined by the Board of the housing organisation, so that the total management contribution covers the expenditure of the housing organisation, except for any expenditure on construction cases, cf. section 30. There is no administrative contribution for administration covered by separate legal fees.

Substances. 2. In the calculation of the expenditure of the housing organisation shall include expenditure on administrative premises, including an amount to internal interest of the own capital bound in the office's administrative premises. The internal interest rate must at the time of budgeting correspond to Danmarks Nationalbank's disaccount.

3. For the coverage of the individual municipality or region expenditure on the administration of general elderly dwellings that are not managed by a business operator, the municipality or the region may charge an administration contribution corresponding to the documented expenses for the operational administration.

§ 29 The management contribution can either be set to an amount equal to the rental unit in operation or it can be set according to the rules set out in paragraph 2 and 3.

Substances. 2. The management contribution can be fixed, so that a basic contribution for a reasoning and a supplementary contribution for supplementary services. The reason must include a fundamental, sound management. Services can be offered to and selected by the departments. The basic contribution must be set to an amount equal to the rental unit.

3. However, the basic contribution can be divided into a fixed contribution set by department, and a contribution that is set per rental unit. The fixed contribution per department shall not exceed the cost of budgeting and accounting.

4. For the calculation of management contributions, the following distribution cord shall be used:

1) Per. residential lease, including youth housings, single rooms and residential communities, is calculated 1 rental unit.

2) Pr. started 60 m2 The gross area of business and institutional lease and service area is calculated 1 rental unit.

3) 3) Per. garage or carport bearing dimensions is calculated 1/5 rental unit.

5. Shared rooms, including shared washers, are not recognised for calculation by paragraph. 4.

§ 30. Departments under construction pay the construction fees and board expenses for the housing organisation for the construction management.

Substances. 2. The provisions referred to in paragraph 1 shall apply to departments in operation in which work and activities are carried out by the rules laid down in section 37 of general housing law, which results a rent increase.

3. Building fees cannot be charged in connection with the implementation of other works than those mentioned in paragraph 1 and 2. However, if there are particularly extensive and complicated maintenance and renewal work, the housing organisation may charge the approval of the municipal council, the construction fees and board expenditure, as referred to in paragraph 1.

§ 31 The rules referred to in Section 27, 3 and §§ 28-30 are used in general business executive organisations and in general share companies. Regardless of Section 29(3), 1 clause, different property contributions can be set for rental units in the individual subsidiaries and managed general housing organisations.

§ 32. The provisions referred to in Section 27, 29(1), 2, 4 and 5, and § 30 are used similar to general older dwellings owned by municipalities, regions and self-owned institutions, and on general youth housings owned by self-owned institutions.

Chapter 8

Equity

§ 33. The capital of housing organisations is composed by:

1) Funds in the outline fund referred to in Chapter 10.

2) Eventual work capital.

3) 3) Guarantee capital in general guarantee organisations and organisation shares in general andelsbolig organisations and general share companies.

Substances. 2. The general business executive organisations and general share capital of the companies shall be comprised by the funds referred to in paragraph 1(2) and 3. In addition, the own capital of funds in an outline fund is provided if the municipal council has set a maximum for the working capital of the business operator or the group company, or if the business operator organisation or the group decides to establish an outline fund, cf. section 36(2).

Chapter 9

Working capital

§ 34. The working capital, cf. section 33, can be built by profit from the organisation’s financial statements that do not undergo the coverage of deficit from previous years.

Substances. 2. The labour capital is also composed of funds bound in the organisation's facilities, as well as of liquid funds.

§ 35. The municipal council may set a maximum for general housing organisations, general business executive organisations and general share capital of the companies.

Substances. 2. The maximum amount for the work capital is determined as a fixed amount per rental unit, cf. section 29(4). The amount will be governed once annually in accordance with the net price index calculated by Statistics Denmark.

3. Amounts that exceed the maximum of the working capital, which the municipal council has established shall be subject to the organisation's disposition fund, cf. section 37(1)(b) No 3.

Chapter 10

Disposition Fund and Special Accounting Account

§ 36. A general housing organisation shall undertake an outline fund in the housing organisation.

Substances. 2. The municipal council has established a maximum for a general business organisation or a general and group company’s work capital, an outline fund shall be established in the business organisation or the cooperative. In addition, a general business operator organisation or a general and group company may decide to establish an outline fund. The decision is valid for the coming financial year.

§ 37. In the general housing organisation's disposal fund, the following:

1) Special contributions from the departments of the housing organisation, however, except in Section 22(5) of that Section.

2) In the event of a department's operation, cf. section 75.

3) 3) The increase in the operation of the housing organisation shall exceed one of the municipal council established maximum for the working capital of the housing organisation.

4) Likvide funds that arise in connection with the outamortized priorities of the housing organisation's departments that have received the commitment of public support before 1 January 1999, or are listed without public support, cf. section 45(1).

5) Likvide funds in departments that have received the commitment to public support after 31 December 1998, which arise in connection with the payment of the borrower, from and with the 36th year after the borrowing, cf. section 45(1).

6) Likvide funds in departments receiving the commitment to public support after 31 December 1998, which arise in connection with the payment of the borrower exceeds the benefits of the mortgage, to and with the 35th year after the borrowing, cf. section 45(1).

7) Free value of the property organisation's administrative property as well as netprovenu, which appears in connection with the lending of the free value or at the sale of the property.

8) Netprovenu at the residence organisation’s admission of new loans after section 24 of general housing, or by the construction fund’s inside a department, is liked according to section 46(1).

9) Netprovenu, which, according to the payment of debt, the refund of debts with any index surcharge and the refund of the deposit, shall be obtained by liquidation of a department or refraining from part of a department, in accordance with Section 100(1) and Section 102(1).

10) Netprovenu at liquidation after sale of a non-almen department, listed with sales for eye, cf. section 100(2).

11) Likvide funds that arise at the rate or in part reimbursement of loans provided by the building fund of the housing organisation.

12) Likvide funds that the housing organisation decides to transfer from its capital.

13) The interest of the funds of the procedure referred to in Section 50(2).

Substances. 2. 2/3 of the funds referred to in paragraph 1, no. 4 shall be paid by the housing department through the establishment fund of the housing organisation, quarterly, to the Landsbuilding Fund’s national disposition fund.

3. Property departments in general housing organisations who have received the commitment to public support after 31 December 1998, are deposited through the housing fund quarterly

1) 1/3 of the liquid funds referred to in paragraph 1, no 5, to the Landscaping Fund of the Landsbuilding Fund,

2) 1/3 of the liquid funds referred to in paragraph 1, no 5, to the new construction fund of the Landsbuilding Funds and

3) 3) the liquid funds referred to in paragraph 1, no 6 to the new construction fund of the Landsbuilding Fund.

4. With the approval of the Minister for Welfare, the Danish Ministry of Justice can lay down detailed rules on the basis of the payment by paragraph 2 and 3.

5. In accordance with Section 36(2), the funds referred to in paragraph 1 shall be included in paragraph 3, 7, 12 and 13.

§ 38. The division of the departments shall annually constitute DKK 204 per rental unit until the foundation of the housing organisation as a whole in liquid funds constitutes at least DKK 3.950 per rental unit, cf. section 29(4). If the fund is reduced during this amount, new annual deposits are made. The amounts mentioned are governed in accordance with the calculated net price index of the year of April 2007 as a basis. The regulation shall be carried out once a year, first time with effect for the financial year following the publication of the price number of April 2008.

§ 39. Disposition funds are used for the following:

1) Claims to cover loss or prevent losses during the operation of the property organisation’s departments. For the company’s and share firms they can borrow or provide grants to cover loss or prevention of losses during the operation of managed general housing organisations’ departments. However, compensation cannot be provided to the departments referred to in Section 22(2) and 7. A general business operator organisation may also, in accordance with the rules of 2nd and 3 clause, make loans or provide grants to departments of subsidiaries organisations that the housing organisation does not manage.

2) Loans or grants to counteract extraordinary losses in the operation of the housing organisation, the business driver organisations and the share firms of the business shall be entitled to extraordinary losses during the operation of the in no. 1, 2. and 4. clause, mentioned general housing organisations.

3) 3) Loans or grants to ensure the continued business of the housing organisation.

4) Loans to establish new general housing departments.

5) Loans and continuous performance support as mentioned in paragraph 5 to the supervision, repair, maintenance, improvement, conversion, apartment and environmental improvement in the housing organisation’s departments. For the company’s and share firms, they can borrow and continuously service support for similar purposes for managing the departments of general housing organisations. A business operator organisation can also make lending and ongoing performance support for departments of subsidiary organisations, which the business operator organisation does not manage.

6) loans or grants to the financing of the housing organisation’s edb equipment, in accordance with paragraph 2, provided that the municipal council has set a maximum for the working capital of the housing organisation and provided that the capital is not sufficient for funding.

7) Loans or grants for the free purchase of a repurchase clause, which is an interest in a department established before 1 July 2000.

8) loans or grants to the financing of the property organisation’s administrative property, in accordance with paragraph 2, provided that the municipal council has set a maximum for the working capital of the housing organisation and provided that the municipal council approves funding.

9) Loans or grants for the promotion of common building and housing purposes to the extent that the Ministry of Welfare communicates this.

10) loans or grants for the reduction of the rental in general housing organisations' departments in relation to replication etc.

11) In the elderly departments of the general housing organisations referred to in Section 1, 2 and 4 of Section 56, if a reduction is considered necessary to address rental disputes.

12) Deposit payment to the municipality by reserving capital subsidies.

13) Deposits in approved city renewal companies, in accordance with paragraph 1. 2.

14) In the case of a guarantee capital or cooperative capital, pursuant to paragraph 2, as an housing organisation is doing in a general business organisation or in a general and group, provided that the municipal council has set a maximum for the working capital of the subsidiary and provided that the labour capital is not sufficient for funding.

15) Prior to the index regulation of tenants in advance of tenants, if the property or lease agreement is concluded before 1 April 1975.

16) In addition to the coverage of the housing organisation’s expenses for resident advisers, if the Landsbuilding Foundation and the municipality provide grants to cover the total cost. For the business driver organisations and share firms he can grant to managed general housing organisations. A business operator organization can also provide grants to subsidiary organisations that the business operator organisation does not manage.

Substances. 2. Loss of operation, which is due to lease and which is not covered by the municipality under the general housing §§ 54, paragraph 4, 59(1), 62 or 63(3), shall be covered by the outline fund. If the balance of the disposition fund is made below the minimum per rental unit referred to in section 38, or special circumstances, in addition, the municipal council may approve that the loss is partially or partially covered by the department.

3. The use of funds for the purposes referred to in paragraph 1, no 6-8 and no. 13 and14 can only be done if the liquid funds of the fund do not come under the minimum per rental unit referred to in section 38. In the event of a maximum of 5,000 kr. for the purpose referred to in paragraph 1, no. 14, however, can be done regardless of the liquid funds of the disposition fund.

4. The loans for new construction shall be deducted over a maximum of 50 years. The loans for modernisation and improvement after paragraph 1 shall be deducted over a maximum of 30 years, as lending to improvements according to section 37 b(1) of the general housing law, etc. shall be deducted over a maximum of 20 years.

5. Continuous performance support for the purposes referred to in paragraph 1 may occur in the following ways:

1) As a contribution to the payment of services on loans.

2) In addition to the acquisition of the entire performance payment on loans, which, at the same time, the collection of continuous contributions with another payment profile via the rental. The ongoing contribution must be calculated so that the payments balance over the duration of the loan.

3) 3) As a refund of a part of the Landsbuilding Fund’s expenses for the construction of the housing organisation, in accordance with Section 91(1) of the General Housing Act.

§ 40. In addition to the purposes referred to in Section 39(1) of Section 39(1), the capital fund’s funds may also be retained temporarily if the economics or liquidity of the housing organisation is not brought at risk, or the housing organisation is cut from in order to support its other departments.

Substances. 2. In addition to lending to the housing organisation itself, lending can only be done to the general departments of the housing organisation. In a business operator organisation and in a cooperative company, lending can be done to the housing organisation itself as well as to managed general housing organisations and to its general departments. For the business executive organization, he can lend to subsidiary organisations and to departments of these, as the business operator organisation does not manage.

§ 41. In a special settlement account in general elderly dwellings, owned by a self-owned institution, a municipality or region, the following:

1) Likvide means that arise in connection with outamortized priorities in older housings who have received the commitment of public support before 1 January 1999.

2) Likvide funds in older dwellings that have received the commitment to public support after 31 December 1998, which is obtained in connection with the payment of the borrower and with the 36th year after the recording of priority loans.

3) 3) Likvide funds in older dwellings that have received the commitment to public support after 31 December 1998, which arise in connection with the payment of the borrower and with the 35th year after the recording of priority loans exceed the benefits of the loan.

Substances. 2. 2/3 of the liquid funds referred to in paragraph 1, no. 1, the quarterly of the Landsbuilding Fund will be paid to the Landsbuilding Fund.

3. For general elderly dwellings, owned by an independent institution, a municipality or region that has received the commitment to public support after 31 December 1998, is paid quarterly.

1) 1/3 of the liquid funds referred to in paragraph 1, no. 2, to the Landsbuilding Fund of the Landscaping Fund,

2) 1/3 of the liquid funds referred to in paragraph 1, no 2 to the new construction fund of the Landsbuilding Fund and

3) 3) the liquid funds referred to in paragraph 1, no. 3, to the new construction fund of the Landsbuilding Fund.

4. If the rental exceeds the usual rental for similar leases, the rental of Landsbuildingfonden’s prior approval can be reduced and the transfer of liquid funds after paragraph 1, to the settlement account can be equivalent wholly or partially excluded for the part of the liquid funds that are not paid to the Landsbuilding Fund and new construction fund.

5. With the approval of the Minister for Welfare, the Danish Ministry of Justice can lay down detailed rules on the basis of the payment by paragraph 2 and 3.

6. The provisions of Section 39 (1) 1 (1) 1 and 1, 1 and 3 of Sections, No 2-4, No 5, 1 Section 9 and 11, and paragraph 4 and 5, and Section 40(1) shall be used equivalent to the means referred to in paragraph 40. 1.

7. Loss of operation, which is due to lease, and is not covered by the municipality after section 57(1) and 2, or § 58 of general dwellings, etc., shall be covered by the special settlement account referred to in paragraph 1. However, the municipal council may approve that losses are partially or partially covered by the department’s revenue or any related funds for the lease.

§ 42 . In a special settlement account in general youth housings, owned by a self-owned institution, the following:

1) Likvide funds that appear in connection with the borrower's payment from and with the 36th year after the recording of priority loans.

2) Likvide funds that arise in connection with the payment of the borrower and with the 35th year after the recording of priority loans exceed the benefits of the loan.

Substances. 2. For the properties mentioned in paragraph 1, the quarter of the quarter is paid.

1) 1/3 of the liquid funds referred to in paragraph 1 to the Landsbuilding Fund of the Landscaping Fund,

2) 1/3 of the liquid funds referred to in paragraph 1 to the new construction fund of the Landsbuilding Fund and

3) 3) the liquid funds referred to in paragraph 1(2) to the new construction fund of the Landsbuildingfonden.

3. If the rental exceeds the usual rental for similar leases, the rental of Landsbuildingfonden’s prior approval can be reduced and the transfer of liquid funds after paragraph 1 to the settlement account can be equivalent wholly or partially excluded for the part of the liquid funds that are not deposited to the Landsbuilding Fund and new construction fund.

4. With the approval of the Minister for Welfare, the Danish Ministry of Justice can lay down detailed rules on the basis of the payment by paragraph. 2.

5. The provisions of Section 39 (1) 1 (1) 1 and 1 (1) and 3 of Sections No 2-4, No 5, 1 Section 9 and11, as well as paragraph 4 and 5, and Section 40(1) of Section 40(1) shall be used equivalent to the means referred to in paragraph 40. 1.

6. Loss of operation, which is due to lease and is not covered by the municipality after section 53a of general dwellings, etc., shall be covered by the special deposit account referred to in paragraph 1. However, the municipal council may approve that losses are partially or partially covered by the income of the department or any related funds for the lease.

Chapter 11

Building Fund

§ 43. For the building fund of the housing organisation, savings are transferred by deductions and on the department’s priorities. For the construction fund, savings are also transferred by loans to the financing of the buildings, modernisations and improvements referred to in section 44(2). These transfers then constitute the construction fund inside the department.

Substances. 2. The transfer after paragraph 1 can only take place if the property's acquisition price, cf. section 44, including any index regulation does not exceed the latest public cash assessment. Overstigia, the acquisition price is described to the property. However, such a depreciation does not result in the previous construction fund transfers.

3. The tenants who have retained the right to the interest of a share in the construction fund must continue to be attributed to a proportionate part of the funds added to the fund.

§ 44. In the acquisition of a department, the original, total, actual acquisition price is understood, although this exceeds the acquisition price, which is finally approved by the municipal council after the completion of the construction, with the addition of any deposit to the mortgage institutes as well as any exchange losses.

Substances. 2. The expenses for later proposed buildings, modernisations and improvements shall be calculated as in paragraph 1 shall be subject to the acquisition price if the expenditure on the extension, modernisation or improvement period is or could have been deposited on the same conditions in relation to the borrowing limits and maturity, which applies to the prioritisation of new buildings after the rules of the mortgage.

§ 45. In the outamortization of priority loans or other loans that have been admitted to the financing of the acquisition price, the transfer to the construction fund will cease. The camp shall not be reduced in accordance with paragraph 2, and liquid funds obtained in a department as a result shall be transferred cash to the outline fund.

Substances. 2. If the rental exceeds the usual rental for similar leases, the rental of Landsbuildingfonden's approval after setting from the municipal council is reduced and the transfer after paragraph 1 to the outline fund can be similar completely or partially excluded for the part of the liquid funds that are not paid to the Landsbuilding Fund and new construction fund, cf. section 37(1) and 4-6(2). For departments that only contain institutions covered by Chapter 12 of the General Housing Act, etc., the approval of the rental reduction is carried out by the municipal council.

§ 46. The construction fund inside a department can, for the funding of new buildings, be liked by recording new loans. Recording such loans must not lead to increased loans for the department. The net interest rate at the borrower is transferred to the outline fund and the construction fund inside the department is reduced accordingly.

Substances. 2. Cost and price loss by new prioritisation and conversion of mortgages decrease the construction fund’s inside the department accordingly.

Chapter 12

Capital Management

§ 47. The housing organisation must manage the funds of the housing organisation and departments best take account of the greatest possible safety and best possible interest.

Substances. 2. The housing organisation decides whether there must be separate or common management of department remedies. In separate management, banking and depots are created for each department. In common management, total banking and depots are created.

3. The funds of the housing organisation can be included in a common management. Sections that are not solvents shall not be included in a common management. If the housing organisation is no longer solvent, there must be separate management.

§ 48. There must not be common management between the means of a general housing organisation or its general departments and other means, including means belonging to other housing organisations or are placed in properties without general status.

Substances. 2. However, one may establish common management in the following cases:

1) A general business executive organisation and its general subsidiary funds can be included in a common management with the subsidiary’s departments’ funds.

2) The funds of the housing organisation and its departments can be included in a joint management by a lawyer following the rules on client accounts.

3) 3) Several property organisations' funds and departments can be included in a common management, if the bank account and depot account sound in all participating general housing organisations' names and only on these, and if the management happens under the insurmounting accounting conditions, as well as in the fulfillment of special audit requirements, provided by Landsbuildingfonden. A common management scheme with several housing organisations shall be notified to the Landsbuilding Fund before its implementation and shall comply with the Fund’s rules on the guarantee scheme of department funds, cf. section 88(1) of the General Housing Act.

4) A general housing organisation’s own funds and departmental funds can be placed in a special section of an investment fund, which is solely composed of general housing organisations, cf. section 49(2). The provision shall be notified to the Landscaping Fund before it is initiated and shall comply with the rules of the Funding Regulation in accordance with Section 88(1) of the General Housing Act.

§ 49. The funds of the division and departments shall be determined securely and so that they shall, at any time, with short notice, may be made liquid for use after their purposes. The stock must be at least possible.

Substances. 2. Sections and liquid work capital, which are not in the box, as well as liquid funds in the outline fund must be placed in assets issued in Danish kroner, in accordance with paragraph 3 and 4:

1) in loans to banks that are home in a country within the European Union or in a country, The Community has concluded agreement with the financial area;

2) in mortgage bonds, particularly covered mortgage bonds, covered bonds and other bonds, which offer an equivalent security, as the securities must be issued in and admitted to trading in a regulated market in a country within the European Union or in a country which the Community has agreed with in the financial area;

3) 3) in bonds or debt letters issued or guaranteed by states or regional or local authorities with tax depreciation law within the European Union or a country which the Community has entered into agreement with the financial area or

4) in departments of investment associations or similar departments, special associations, approved court associations or registered professional associations, in accordance with the law of investment associations and special associations and other collective investment schemes, etc., when the departments alone have owned housing organisations as members, and only place the funds as listed in No.1-3. If the funds are placed in departments of an association managed by an association of investment management company, the funds of the department may, however, be placed as shares in the investment management company.

3. A department’s funds can be borrowed for use for the other general departments of the housing organisation. The housing organisation must be inextricably good security for the means and that they can be released with short notice. Loans may not occur to departments with collected operating deficits due to rental difficulties, or to departments where rental difficulties are expected. In other departments with collected operational deficits exceeding one month gross bearing in the cup, lending must only be done with the consent of the municipal council. Similarly, rules apply to loans that occur from an housing organization through a business operator organisation to its other general subsidiary organisations.

4. A department’s funds can be borrowed by the department itself.

5. The borrower must be deducted over a maximum of 10 years. However, the loans for improvements under section 37 b(1) of the Act on General Housing and more than 20 years.

§ 50. Joint management departments shall be at least eligible for an interest rate equivalent to Danmarks Nationalbank's disaccount minus 2%. points.

Substances. 2. Disposition Fund funds must at least be rated with a interest rate corresponding to Danmarks Nationalbank's disaccount minus 2%. points. However, this does not apply to § 39(1) and 2. If the municipal council established a maximum for the working capital of the housing organisation, the housing organisation may decide that the repayment of the fund’s funds cannot be avoided when the minimum of the fund has reached, § 38.

3. The loans from the housing organisation to a department can be offset by a interest rate corresponding to Danmarks Nationalbank’s disaccount plus 1 per cent. points.

4. The rules referred to in paragraph 2 and 3 do not apply to lending to the departments referred to in Section 22(5) of Section 22(5). lending to these departments must be at least rate equal to Danmarks Nationalbank's disaccount plus 2% points.

5. The housing organisation shall not offer upscale interest in the loan of a department’s own deposit funds, cf. section 49(4). However, the department must cover the cost of the housing organisation in relation to the borrow transaction.

6. Interest calculation after paragraph 1-4 must be done after usual calculation principles. The basis for the calculation can be calculated day and must be at least calculated month to month, perimo, medio or ultimo.

§ 51. If the housing organisation is common management, the housing organisation may decide to transfer a grant to the departments of the housing organisation, for the company’s subsidiaries. The housing organisation shall also decide on the distribution of the profits among the departments or subsidiaries.

Substances. 2. General share companies may decide to transfer a grant from its labour capital to managed general housing organisations' departments.

3. In accordance with paragraph 1 and 2 shall not be provided to the departments referred to in Section 22(5) and 7.

§ 52. The provisions referred to in section 47(1) and § 49(1) and 2 shall be used equivalent to self-employed institutions, which contain general older dwellings or general youth housings.

Chapter 13

Deposit and deposit

§ 53. In part of the funding of a department, the tenants who are staying in the department pay a resident in accordance with Section 45 of the Act on the rental of general housing. The income is part of the department’s fortune as responsible capital.

Substances. 2. At the first rental of a department, the income may be determined preliminary. The final fixing of the income is carried out when the construction accounts of the department have been completed and calculated on the basis of the acquisition price and the value of the housing. Any increase in the income after the rule of 2. Part is made with 3 months notice.

3. The Board of Housing decides whether the department’s real estate officers must pay deposits at the department.

4. There is no income for single rooms marked as general family housings and for mixed rental goals, cf. section 2 in the law of rental of general housing.

§ 54. Upon entering the lease, where no deposit is required after the rules laid down in section 53, the general housing organisation may, instead, require a deposit corresponding to until 3 months of rent.

§ 55. When a tenant’s rights relating to an accommodation end, the general housing organisation will refund the deposit paid or deposit.

Substances. 2. The housing organisation may make a bill in the amount referred to in paragraph 1, for the tenant’s obligations to the general housing organisation or the department, including for any expenditure on the contractual claim of the rented by the exit.

3. A tenant cannot offset claims on the department, other departments or the general housing organisation in its obligation to pay income.

§ 56. If the original settlement in addition to any later increase, including the index amount after § 112 of the Act on the rental of general housing, significantly exceeds the amount of residence of similar quality, equipment etc. in new construction, the general housing organisation can reduce the income. Such reduction can be done to the extent necessary to address rental difficulties.

Substances. 2. The necessary means for any reduction of resident income after paragraph 1 shall be provided by the individual departments at annual settlements on the operational budget. If the general housing organisation’s disposal fund has a suitable size for the housing organisation, funds from the fund will be able to be made available to the departments for this purpose.

§ 57. Should it be assumed that income or deposit will not be able to cover the obligations of the tenants to the department, including expenses relating to the lease, the general housing organisation may increase the deposit or the deposit with effect for new tenants. The court requires the approval of the municipal council.

§ 58. The Municipal Authority may, in order to address rental disputes, guarantee the admission of mortgages used for the reduction of resident in former light collective housings, in accordance with Section 73(2) and 3 of the General Housing Act.

Substances. 2. The mortgage can be provided in order to reduce the income for at least 2 per cent of the final approved acquisition price of the construction.

3. The municipal council shall guarantee the admission of mortgages referred to in paragraph 1, at the same time the notice of the Danish Financial Authority.

4. The amount in which the debt is reduced is paid to the tenant from the time the new mortgage is recorded. If the tenant has received loans by law on individual housing assistance for the payment of the income, the amount is paid for the borrower.

5. The performance support of § 73(3) of the General Housing Act is paid from the time the mortgage is settled.

§ 59. In the event of reimbursement of the deposit or deposit is determined by the resident Board, pursuant to Section 50 of the Public Housing Act.

§ 60. The provisions referred to in section 53(1) and 2, § 55, § 57, 1 point and § 59 are used equivalent to general older dwellings owned by municipalities or regions.

Substances. 2. The provisions of section 53, §§ 55-57 and § 59 are used similar to general older dwellings and general youth housings owned by self-owned institutions.

Chapter 14

Serving and maintenance

§ 61. In departments that are not covered by the Construction Damage Fund, cf. section 151 of the general housing law, etc., a review of the property's maintenance state shall be carried out annually. The review does not include the individual rental objectives inside. Based on the review, a report on the property’s maintenance state is prepared.

Substances. 2. In departments covered by the Construction Damage Fund, cf. section 151 of the General Housing Act, the rules apply to building operations.

§ 62. The departments of the housing organisation shall annually impose appropriate amounts to the following:

1) Renewal of technical installations.

2) Position of the properties of the departments.

Substances. 2. However, the Board of Housing may decide that a department must entail the planned and periodic maintenance of building parts and installations.

3. The size of the provisions of paragraph 1 and 2 shall be determined on the basis of a maintenance and renewal plan, which at least includes the coming 10 years. The duration size is determined by an assessment of the building part and installation price at the time of the resumption.

§ 63. The departments of the housing organisation shall annually impose appropriate amounts to the following:

1) Claiming the apartments by moving or paying a normal claim amount, to the extent that the cost of this is not responsible for deducting tenants in departments with maintenance scheme after section 26 of the law of rental of general housing.

2) Internal maintenance of the apartments in departments with maintenance scheme after § 27 of the property rent.

3) 3) Claiming the apartments by moving in departments with maintenance scheme after § 27 of the property rent.

4) Loss at the lease to the extent that the loss must be covered by the department, cf. section 39(2), 2 para., and loss by deduction.

Substances. 2. In addition, the departments of the housing organisation may impose appropriate amounts to the reduction of income in accordance with Section 56.

§ 64. The departments referred to in section 22(5) shall make annually appropriate arrangements for consolidation of the department’s economy.

§ 65. Restricted funds cannot be used for other purposes than those which they are enclosed, unless the purpose is rejected. However, the funds can be borrowed according to the rules of section 49.

Substances. 2. It cannot be attributed to modernization and improvement work.

§ 66. The provisions of §§ 61-65 are used similar to general older dwellings and general youth housings owned by self-owned institutions.

Chapter 15

Budgeting

§ 67. The operating budget for the general housing organisation and for each department shall be prepared so that any rental increase may be effected at the beginning of the financial year. Operational budget for general elderly dwellings owned by municipalities, regions or self-owned institutions, or general youth housings owned by self-owned institutions must be prepared so that any leases can enter into force at the beginning of the financial year.

Substances. 2. In the operating budget of a department of a general housing organisation or an independent institution, the rental of the housing of the department and other premises shall be provided so that there is balance between all expenditure and revenue in the department, cf. section 77(1). In the operational budget of general older dwellings owned by municipalities or regions drawn up by the municipalities and regions applicable rules, the rental must be provided so that there is a balance between all expenditure and revenue in the department, cf. section 77(1).

3. Any subfinancing funding must be settled over a maximum of 5-10 years. Any operational deficits in the departments must be budgeted over a maximum of 3 years. However, it is required for the re-export of the housing, the deficit can be settled over a maximum of 5-10 years.

4. The deficit of the operation of the general housing organisation shall be settled in the next financial year.

§ 68. No separate budget shall be prepared if a resident group in a department pursuant to Section 34(5) of the General Housing Act shall take decisions which relate only to a part of the department.

§ 69. The provisions of section 67(3) and section 68 are used similar to general elderly dwellings owned by municipalities, regions or self-owned institutions, and on general youth housings owned by self-owned institutions.

Chapter 16

Accounting

§ 70. Financial statements for the general housing organisation and its individual departments, including the departments referred to in Section 22(5), shall be set in accordance with the account plans with questionnaires for the housing organisation and departments concerned as Annex to the notice. A general business operator organisation and a general and group company shall set up the financial statements in accordance with account plan for the general housing organisations and questionnaires for the general business organisation and the general and group company.

Substances. 2. For departments under construction are drawn up separate balance.

§ 71. In connection with the accounting, the Board of Directors of the general housing organisation shall provide an annual report in which the economic development of the housing organisation and its departments for the financial year. Below shall be provided for any particular economic problems in the housing organisation and its departments, for the measures that are or suspected of the solution of such problems, and for matters which the auditor may have paid.

Substances. 2. The general housing organisation is subject to management audits and must report on objectives and obtained results based on the completed management audit.

§ 72. The accounts for the general housing organisation and all departments shall be annexed to the Annual Report of the Board of Directors and the transcript of the revision Protocol shall be submitted within 6 months after the end of the financial year to the supervisory authority referred to in Chapter 21, and to the Landsbuildingfonden, as referred to in paragraph 4. A department in another municipality than the supervisor of the housing organisation shall be submitted to the department concerned, as well as for the housing organisation annexed to the Annual Report of the Board and the transcript of the revision Protocol to this municipal board.

Substances. 2. A general business executive organisation’s accounts are submitted to the organisation’s homestay and to the home municipalities of the daughter organisations. The accounts of each daughter organisations are also submitted to the company’s homestay. A general and group company’s accounting is submitted to the company’s homestay and to the home municipalities of each members.

3. The accounts for the departments referred to in Section 22(2) and 7 shall be submitted to the home organisation’s homestay in accordance with Section 109(2).

4. Accountings must be submitted to the Landsbuilding Fund after paragraph 1, in a edb-based form according to guidelines established by Landsbuildingfonden. The guidelines must be approved by the Ministry of Welfare.

5. The Supervisory Board may require that the edb-based accounts after paragraph 4, at the same time, be sent to the municipal council.

6. The accounting information may be disclosed to the Ministry of Welfare for statistical purposes.

§ 73. The accounts for the assets and liabilities of the general housing organisation and departments, the economic position and the result shall give a fair picture on the basis of good accounting for general housing organisations.

Substances. 2. The rules of the Danish Financial Statements Act are used solely for the extent permitted by general housing, etc. or notice of the operation of general housing, etc. with Annex does not lay down rules. The valuation of the properties of the departments shall be carried out after § 44. In the event of value increase in the property organization's administrative property, the property must be prescribed.

3. In the balance of the joint management and the other short-term debts of the housing organisation, the balance of the housing organisation shall be fully offset by liquid holdings, bonds or similar and lending to departments.

4. Loan incl. lending costs for the free purchase of a repurchase clause which is responsible for a department established before 1 July 2000, can be recorded in the department balance with the acquisition price for resolution over the duration of the loan.

§ 74. The expenses for priority services shall be included in the accounts for the year the services relate.

Substances. 2. If a department in the financial year started in 1993 has not included priority services as stated in paragraph 1, the services may be withdrawn until the loan is postponed, however long until 31 December 2009, remain consecutive in the financial year in which they decay.

3. The loans covered by paragraph 2 and occur in the context of a financial year 5 terms, any additional termin may be transferred to the subsequent financial year. The transfer can take place until the loan is outamortized, however long until 31 December 2009.

§ 75. In addition to the operation of a department shall be used to cover subfinancing or deficit from previous years.

Substances. 2. For departments belonging to a general housing organisation, profit shall be beyond the profit referred to in paragraph 1, transferred to the outline fund unless used for extraordinary settlements, §§ 62-64. For departments that contain general older dwellings or general youth housing belonging to an independent institution, profits shall be used for the profits referred to in paragraph 1 shall be used for extraordinary settlements, §§ 62-64. For departments that contain general older dwellings belonging to a municipality or region, profit must be beyond the surplus referred to in paragraph 1 shall be used for extraordinary settlements, §§ 62 and 63.

3. In addition, due to the fact that the actual expenses for loans (pay payments) in mortgage are less than the budgeted expenses, however, no one can be transferred to a common regulatory account. The same applies to profit due to the fact that no performance of the mortgage is paid for the first 3 months after the borrowing.

§ 76. The appointment for municipal and regional general elderly dwellings shall be subject to rules laid down by the municipal council and the Council of the Regions.

Substances. 2. The provisions of §§ 70 and 71, § 72(1) 1(1), 1 sentence 1 and Paragraph 75(1) and 3 shall be used equivalent to general older dwellings or general youth housings owned by self-owned institutions.

Chapter 17

Rental placement etc.

§ 77. The camp for a department’s housing and other premises shall be provided so that it, together with the department’s other revenue, is sufficient to cover all the costs of the department, including expenses for the prescribed contributions and required destruction.

Substances. 2. In the case of a department’s commission, the application is submitted for the approval of the rental and distribution shall be submitted to the municipal council at the same time by the rental.

3. At the first rental of a department, the rental can be determined preliminary. The final fixing of the rental is carried out when the construction expenditure is calculated and the final funding is made. The preliminary rent and increase of this must also be approved by the municipal council. Any increase in the rent after the rule of 2 is made with 3 months notice.

4. Changes in the rental distribution must be approved by the municipal council.

5. Application for the approval of rental increases due to reasonable modernisation work, collective installations, extraordinary renovation work, the repair of building damage and the implementation of building changes, etc. after section 37 of the general housing law, etc., is submitted to the municipal council, before the work is initiated. The increase in the financial year is not 1 per cent of the rental, however, the increase can be carried out without the approval of the municipal council.

§ 78. The housing rental must be distributed on the housing of the department in respect of their use value. The camp for house or house rooms used for other than resident is determined to the rental usually for similar leases in the neighbourhood or the municipality with regard to location, nature, size, quality, equipment and maintenance.

Substances. 2. In accordance with Section 25 of Section 25, the rental shall be adjusted taking account of the value of the accommodation for a period of maximum 10 years.

3. The camp for general youth housings, general elderly dwellings, residential communities and city-owned properties, integrated in a department of a public housing organization, shall be determined taking account of the financing applicable to these housings. The same applies to the rental of housings established by the decor of unpublished roofs or on the construction of further floors.

§ 79. Hire increases due to increases in a department’s operating expenses must be distributed on the housings with the same percentage rate, so that the distribution of the total rental according to the value is maintained. However, in a department integrated general youth housing or general elderly dwellings, a distribution of each housing category must be carried out after the total gross area, and then a distribution as referred to in 1 clause within each housing category. The same applies if there are established housings in the decor of unpublished roofs or on the installation of further floors.

Substances. 2. Rent increases as a result of modernization and improvement work are distributed as referred to in paragraph 1, provided the workers result the same relative increase in the use value.

3. Rent increases due to a department’s free purchase of municipal repurchase clauses must be distributed according to the gross area of the home.

4. Rent increases as a result of a department’s free purchase of municipal repurchase clauses must be stated separately from the renting charge for the individual housing.

§ 80. If a resident group in a department pursuant to Section 34(5) of the General Housing Act shall decide only on the part of the department.

§ 81. The provisions of Section 77, § 78(1) and 2, § 79(1) 1, 1 Part 2 and paragraph 2, and § 80 are used equivalent to general older dwellings owned by municipalities or regions.

Substances. 2. The provisions of Section 77, Section 78(2) and Section 80 shall be used equivalent to general older residences or general youth housings owned by self-owned institutions.

Chapter 18

Counciled and reimbursement for individual improvements in general housing

§ 82. The tenant has the right to carry out improvements to the house and by moving financial reimbursement for the incurred expenses. The right does not include hard appliances. In addition to performing improvements, the tenant has the right to without compensation to move and remove non-bearing partitions and to set partitions in the usual extent, cf. section 88(1).

Substances. 2. In accordance with Section 25(2) of Regulation (EU) No 1, maintenance regulations shall be used in accordance with Section 25(2) of Regulation (EC) No 25(2) of the rental of general housings.

§ 83. The meeting of the department may decide that other work is carried out than the work referred to in section 82(1). The workers must touch the part of the rented, which is outside the house itself.

Substances. 2. The work referred to in paragraph 1 may be improved worker and work which is not improvements. The meeting of the department can, in respect of work that is not improved work, decide whether the tenant must make reetring by moving. If the tenant must make reetable, the tenant must pay a reasonable deposit for the payment of the reetable expenses.

3. The Board Meeting’s decisions must be approved by the Board of Housing. § 82(2) is used similar.

4. The housing organisation shall prepare a list of the work that can be carried out according to the Board’s decisions by paragraph. 1. The housing organization is in front of the fact that the tenants will receive this listing. New tenants must have the listing delivered in connection with the contract’s conclusion.

§ 84. If the department’s meeting has not made a decision by § 83(1), the housing organisation may enter into agreement with the individual tenant on the design of the work which relates to the part of the rented which is outside the house itself.

Substances. 2. The housing organisation may enter into agreement with the individual tenant regarding the execution of other works in the house than the work referred to in section 82(1).

§ 85. They work carried out according to the rules of this chapter shall be reasonable and appropriate. The workers must not deduct the house its character of public housing or its possible character of housing suitable for elderly and persons with disabilities. With the workers special maintenance costs for the department, the tenant’s rental is increased corresponding.

§ 86. Section 84 shall be concluded in writing. It must be stated in the agreement which works the tenant can perform. Any terms, including temptations and reetables, shall also appear on the agreement. § 82(2) and § 83(2), 3 para. 2, 3 para.

§ 87. Before the tenant entrepreneurship works covered by § 82(1) and § 83(1), the tenant must review the work of the housing organisation which assumes that the tenant has the right to perform the workers. In accordance with Section 28 of the General Housing Authority, the Danish Home Agency shall notify the tenant that the implementation must take the decision of the Council. Required construction processing is carried out by the housing organisation and paid by the tenant.

Substances. 2. If a written reason for a review or a written notice after paragraph 1 is not notified the tenant within 8 weeks after the receipt of the housing organisation, the tenant can start work. The calculation of the deadline is seen from July.

§ 88. A tenant who has completed improvements in accordance with Section 82(1) of the 1st of Part 1 shall be entitled to financial compensation. The same applies to a tenant who has carried out dividers in accordance with section 82(1), 3 para. 1, in connection with improvements. The same also applies to a tenant who has implemented improvement work covered by §§ 83(1) and 84(1). However, it is a prerequisite that the rules in section 87 are observed.

Substances. 2. Special energy consumption installations cannot be provided.

3. The decision is paid by the housing organisation at the tenant’s exit. The organisation can carry out a bill in the reimbursement of the tenant's obligations to the organisation.

4. The decision is calculated on the basis of the incurred expenses which must be documented after the completion of the workers and signed the lease contract. The housing organisation must consider improvements, etc. The housing organisation can reduce the calculation basis for the reimbursement with the value of existing installations and building parts etc., which is covered by the improvement worker etc. The housing organisation may also reduce the calculation basis for the reimbursement if the cost is estimated to be disproportionately high.

5. The decision calculated after paragraph 4 is reduced with any support after other legislation. The decision may not be DKK 105.808. As incurred expenses can only be recognised for companies registered by law on regular turnover tax. The amount referred to in 2008 level and is governed once annually with the development of the net prices in Denmark in a 12-month period ending in June the year before the calendar year, the regulation relates.

§ 89. In the same place, the workers cannot be carried out simultaneously. Taking into account the depreciation of Section 90, the total amount of compensation to a tenant may never exceed the amount limit in Section 88(2).

§ 90. The originally calculated reimbursement is depending on at least 10 and no more than 20 years depending on the expected durability of the work, unless a faster depreciation between the tenant and the housing organization is agreed during the nature of the work.

§ 91. In the event of termination or modification of a scheme pursuant to Section 83(1), there may be no limitation in the tenant's right to reimbursement for improvement work carried out after the applicable scheme.

§ 92. The new tenant who moves into an accommodation where the previous tenant has completed improvements, etc. must pay the department’s expenses for reimbursement. Upon entering the lease agreement, the new tenant may choose between the cash payment of the expense or a rental increase, which is against the expense and which ends when the depreciation period expires, cf. section 90.

Substances. 2. Selecting the new renting increase, the housing organisation must ensure that the expense of the department is financed in the cheapest way. For funding with the property organisation or the fund funds, interest is calculated corresponding to normal bank interest for similar loans. The interest of the expense must be included in the rent increase.

§ 93. A tenant who has paid the department’s expense for reimbursement with cash payment after Section 92 and deducts the house before the reimbursement has been depreciated by Section 90, has the right to financial reimbursement equivalent to the fixed amount of reimbursement against any obligations relating to the housing organisation. The new tenant moving into the house pays the expense of the department according to the rules of section 92.

§ 94. The validity of the tenant’s rights and obligations after this chapter is determined by the resident Board of the resident, cf. section 41 of the rental of general housing.

§ 95. The provisions of §§ 82-94 are used similar to general elderly dwellings owned by municipalities, regions and self-owned institutions, and on general youth housings owned by self-owned institutions.

Chapter 19

Revision

§ 96. The auditory of the housing organisation and its accounts shall be made by a government-authorized or a registered account.

Substances. 2. The audit shall be carried out in accordance with good public audit skik, as this concept is laid down in section 3 of the Act on the revision of the government's accounts, etc. and in accordance with the Danish Ministry of Justice for the general residence organisations' accounts, cf. Annex 4.

3. Revisor has access to inspect all accounting material and all stocks and has the requirement to obtain all the information and the assistance which is considered necessary for the execution of the audit. The housing organisation shall provide account of accountants to conduct the investigations that this finds necessary.

4. Revisor shall immediately report to the Board of the housing organisation and the municipal council, where the auditor considers irregularity of significant importance to the economic operation of the housing organisation or a department, or if the auditor is aware of infringements or prejudices of the provisions of significant importance. Revisor shall also make reports to the Board of the housing organisation and the municipal council, where uncertainty arises whether the housing organisation or a department may comply with its financial obligations.

5. For the use of the office of the housing organisation, the auditor shall lead audit protocol. In the auditing protocol, report on the audit work carried out, as well as all important factors that have given rise to remarks, including circumstances where there are uncertainty about whether the housing organisation has acted in accordance with applicable rules. Specifically, the auditor’s examination of as well as assessment and conclusions regarding the internal control and registration systems of the housing organisation (named on the outside of the purpose), the saving, productivity and efficiency. In addition, information on special inspection worker, submission of special reports, advice or assistance.

6. The board of residence shall carefully review the auditing protocol provided on any board meeting, and any protocol import must be signed by all board members.

§ 97. If a public housing organization is administered by a non-almen administrator, the auditor shall assess whether the administration is done under the intrusive relationship.

§ 98. The audit for municipal owned general elderly dwellings shall be subject to the rules for the revision of the municipalities' company established in law on the government of municipalities. The audit of regionally owned general older dwellings shall be subject to the rules governing the revision of the company of the region, established in law on regions and repealing the county municipalities, the Capital Regions and the Capital Hospital Community.

Substances. 2. The provisions of section 96 are used in general older housings and in general youth housings owned by self-owned institutions.

Chapter 20

Distribution, detention and merger etc.

§ 99. In the liquidation of a general housing organisation, the means of the housing organisation shall be used for the payment of debts and then for the construction and housing purposes of the Ministry of Welfare.

Substances. 2. The distribution of a general housing organisation also leads to the liquidation of its departments, unless the Ministry of Welfare approves another scheme.

3. The Ministry of Welfare and the municipal council in the home organisation’s home office reserve every liquidator. In andelsbolig organisations, warranty organisations, self-owned housing organisations and share companies, the top authority of the housing organisation shall choose a liquidator.

§ 100. In the liquidation of a general department, the department’s funds are used for payment of debt, and then to repayment of deposits with any index surcharge and to refund the deposit. Excessive amounts are subject to the outline fund.

Substances. 2. In liquidation after the sale of a non-almen department, listed with sales for eye, the net proceed is transferred to the outline fund.

§ 101. In the liquidation of self-constituting institutions containing general older dwellings or general youth housings, and of non-almen departments, the provision of section 99(1) is used.

Substances. 2. The Ministry of Welfare and the municipal council in the municipality where the independent institution is located, each chooses a liquidator.

§ 102. In the absence of part of a general department, the net interest is paid as extraordinary deductions on domestic government loans, government-guaranteed loans or in front of loans. Excessive amounts are subject to the outline fund.

Substances. 2. In the absence of a property that contains general older dwellings belonging to an independent institution, a municipality or region, or containing general youth dwellings belonging to an independent institution, the net interest is paid as extraordinary deductions on guaranteed loans or front loans.

§ 103. The resolution of a general housing organisation for the merger with one or more other general housing organisations shall be approved by the municipal council in accordance with Section 15 of the General Housing Act. The division of housing organisation and funds are part of the interconnected housing organisation.

Substances. 2. The supreme authority of the general housing organisation shall, in accordance with Section 6(2)(10) of Article 10, decide on the resolution of the housing organisation.

§ 104. In accordance with Section 26(2) and 3, the general department of another general housing organisation is used in section 100(1), not.

§ 105. The municipal council in the municipality where the property is located may notify the consent of the

1) that several properties include general older dwellings belonging to self-owned institutions, together with one independent institution,

2) that a property that contains general older dwellings belonging to a self-owned institution and a communal property containing general older dwellings is assigned to one property belonging to either a self-owned institution or a municipality, and

3) 3) that several properties include general youth housing belonging to self-owned institutions, together with one independent institution.

Substances. 2. It is a condition that announced public support commitments are transferred and that the property is transferred to the new self-owned institution or the municipality. After the merger, the former independent institutions have ceased as independent institutions.

3. The municipality of the municipality, where the general elderly dwellings are, may also inform the consent of municipal owned general elderly dwellings to be a department of a public housing organisation. It is a condition that notified public support commitments are transferred and that the property is transferred to a new department of the general housing organisation.

§ 106. The application for the consent of the municipal council to the association after §§ 104 and105 is submitted by the Board of the independent institution or by the supreme authority of the general housing organisation. The application must contain an account of the costs and the proposed funding, including the extent of any necessary rental increases.

Substances. 2. Should the senior housing or general youth housings after the merger belong to an independent institution, the submission of the application must be proposed for the association of the institution.

§ 107. In accordance with Section 105, the municipal council shall notify the Ministry of Finance and the Landscaping Fund.

Chapter 21

Apparently

§ 108. The supervision of the housing organisation and the independent institution is carried out by the municipal council in the municipality where the housing organisation or the independent institution is home, cf. section 109(2). The provisions of the statutes, after which the inspection of the housing organisation is brought by another public authority, retain their validity, cf. section 121. The supervisory authority of the housing organisation is led by the municipal council in the municipality where the department is located, in the case of paragraph 1. 2. In several municipalities one department, in accordance with Section 25(4), the implicated municipal councils agree how the supervision is exercised.

Substances. 2. Supervisory with the departments referred to in Section 22(5) shall be brought by the municipal council in the municipality where the housing organisation is home.

§ 109. The Governing Council, acting in accordance with the provisions of the general housing organisation and departments, shall be governed by the provisions of this Regulation on general housing, etc., law on the rental of general housing provisions issued under these laws, and the statutes of the housing organisation.

Substances. 2. The home of the residence organisation shall be set out in the statutes. The site must be in a municipality that the housing organisation has significantly linked to either by the number of managed housings or in the power of business, in accordance with paragraph 2. 3. If the housing organisation changes homestay, the statutes must be changed. The home of the institution is the municipality where the institution is located.

3. Regardless of paragraph 2, 2, 2, clauses, an housing organization can choose to have home in the former municipality.

§ 110. The municipal council considers that general older dwellings or general youth housings belonging to self-owned institutions constitute an independent financial unit that can be exclusively attached and obliged by conditions relating to the dwellings relating to the commitments.

§ 111. The municipality of the municipality of the municipality shall ensure that new or amended statutes for the housing organisation comply with the rules of general housing and the requirements laid down by the Ministry of Welfare under the law.

§ 112. The municipal council approves the preliminary rental by a department’s commission, the increase of this and the final rental. The municipal council also approves the leases as a result of the work in the department referred to in Section 77(5) of Section 77(2) of Section 77(2). The Governing Council shall take the final administrative decision.

§ 113. The Municipal Board of Directors shall be submitted in accordance with the rules laid down in section 72.

Substances. 2. The accounting material shall be submitted to the municipal council for critical review in order to consider whether the operation of the housing organisation and its departments and the economy of the housing organisation and the economy of its departments are safe and in addition to the applicable rules.

3. Accounting for service areas shall be submitted to the municipal government for critical review in order to ensure that the operational economy of the department ensures that the service area can remain.

§ 114. The Danish Immigration Service may request a separate statement on a detailed basis, including whether the submitted accounting material complies with applicable provisions.

§ 115. Gives the submitted accounting material the supervisor of municipal council to the criticism, the municipal council may impose on the housing organisation to carry out the measures which are considered necessary, including increasing or reducing the rental. If it is considered necessary, the Danish Parliamentary Council may, in front of an auditor designated by the municipality, for the account of the housing organisation, review the financial statements and finances of the housing organisation, and submit the report to the municipal council. If the supervisory municipality is not at the same time, the home organisation must be informed of any agreed measures.

Substances. 2. Do the housing organisation to comply with the Council of the municipal council, or provide its relationship with the municipal council on the other hand of the municipal council to substantial criticism, the municipal council shall report this to the Ministry of Welfare annexe the municipal council’s setting and the necessary accounting material.

§ 116. The approval of the municipal council cannot be carried out:

1) In the event of properties where consent is pursuant to Section 27 of the General Housing Act.

2) The establishment of properties, cf. section 26 of the law of general housing etc.

3) 3) Consistent change of properties, including the termination of housing, cf. section 28, paragraph 1, in the law of general housing, etc.

4) Place of mortgage letters, in accordance with Section 29(1) of Section 29(1) of the General Housing Act.

5) Loans or grants of the fund’s funds for the financing of the property organisation’s administrative property after section 39(1), no. 8.

6) Loans of department funds for departments with a collected operating deficit exceeding one month gross bearing in accordance with Section 49(3).

7) Implementation of housing organisations referred to in section 103(1).

8) Cooperation of departments whereby State aid or communal support is granted, or where an amtskommune has granted support within 31 December 2006, in accordance with Section 25(2).

9) Continuous and final fixing of the rental, fixing the distribution of the rental of the individual housing rental and subsequent changes in the distribution after Section 77(2).

10) Provision of the rental after § 77(2).

11) The lease after section 45(2).

12) Increased performance of a total annual remuneration to the office of the housing organisation by section 13(2).

13) The collection of construction fees and board expenditure in connection with particularly extensive and complex maintenance and renewal work, cf. section 30(3).

14) Appointment of the agreements referred to in Section 17(2) of Regulation (EC) No 2 of the General Housing Act.

15) The transfer of the deposit and the deposit referred to in section 57.

16) Transfer or refund of warranty certificates in warranty organisations, cf. section 8(3).

17) In warranty organisations the withdrawal of dividends to more than 5 per cent of the guarantee capital, cf. section 8(2).

18) Covering losses by rental means of a department or a self-employed institution revenue or limited means to lease, cf. section 39(2), § 41(7) and § 42(6).

Substances. 2. For properties that cover government loans or government-guaranteed loans, or in which state-of-the-art operational support, the municipal council shall report approval after paragraph 1, 3, 7 and 8 to the Danish Financial Authority. In part of the event of a property in which state loans or government or municipal loans, the municipal government shall claim its guarantee or resurance.

3. An accommodation is temporarily charged for a maximum of 10 years in order to apply to preventive work aimed at the residential area, and the individual residents for the purpose of strengthening the social life and network in the residential area, cf. section 37(2) of Section 37(2) of the Act on General Housing etc., the public support of the house does not. The report to the Danish Financial Authority referred to in paragraph 2 shall also be carried out for the provision of an accommodation.

§ 117. The municipality of the Municipal Association is responsible for the maintenance of the property. The municipal council may, in accordance with the performance of necessary maintenance and renewal work and the work referred to in section 41 of general housing law.

§ 118. The municipality of the municipality shall be paid in accordance with the rules laid down in §§ 136 and 137 in general housing law.

§ 119. The municipality of the Municipal Association shall be used for their purposes.

§ 120. The housing organisation and the self-owned institution shall provide the Ministry of Communal and the Ministry of Welfare any information on the housing organisation or the self-owned institutions with regard to the lighting of whether this is managed and operated in accordance with applicable provisions.

§ 121. In accordance with the statutes of an housing organisation of another public authority other than the municipal council, cf. section 108, the supervision of the housing organisation or the supervisory authority may wish it to be transferred to the municipal council after negotiations with this. In the event of disagreement, the decision of the Ministry of Welfare is taken.

§ 122. The provisions of §§ 109-117 and § 119 are used similar to general older dwellings owned by self-owned institutions.

Substances. 2. The provisions of §§ 109-117 are used in general youth housings owned by self-owned institutions.

Chapter 22

The Danish Financial Authority

§ 123. The Danish Financial Authority may provide statements on state guarantee for mortgage financing properties that have agreed on state aid in accordance with previous laws on residential buildings.

Substances. 2. The Danish Financial Authority may notify the consent of borrowing to the financing of improving and re-building workers to ensure the right hand of or prior to government loans and government-guaranteed loans.

3. When properties in which state loans or government-guaranteed loans or, in which case of state-of-the-art operational aid, are denied or altered significantly, the Danish Financial Authority shall decide whether the conditions for the aid have been changed, so that it is wholly or partly due to the future.

4. The Danish Financial Authority decides whether or not and to the extent recognised or agreed expropriations may be allowed to be paid to a general housing organisation or will be to deposit as extraordinary deductions on government loans, government-guaranteed loans or front-ranking loans.

5. The Agency shall take the final administrative decision under this Chapter.

Chapter 23

Various provisions

§ 124. In the statutes of andelsbolig organisations, the provisions of the construction fund differ from the rules of Chapter 10 and 11, such provisions retain their validity in respect of construction listed before 30 April 1946.

§ 125. The Municipal Council of the municipality in which the property is, conducts the recovery of decay contributions and interest to the Landsbuilding Fund according to the rules of general housing etc. In addition to a fee that is subject to the municipality and, if the size is 50 kr. + 1/2 per cent of the amount beyond 3,000 kr.

§ 126. The housing organisation must report data about the housing organisation’s housing for the nationwide housing portal, DenmarkBolig.dk. The Board of Landsbuilding lays down detailed rules on the data housing organisation to report and the procedure. The rules are approved by the Minister of Welfare.

§ 127. Regardless of the provisions of the household for general housing, persons with physical function reduction or blind and weaker persons relying on a service animal are always right to hold such.

Substances. 2. In service animals, drivers and service dogs are specially trained to perform one or more useful tasks for the persons mentioned in paragraph. 1.

§ 128. The decisions of the municipality of the Municipal Board of Directors or the Council of the Regions shall not be brought to other administrative authorities.

§ 129. The borrower’s ongoing administration contribution to mortgages and municipal credit loans is paid directly as part of the payment of the borrower (both payment). The payment of services is calculated first time 3 months from the borrowing, corresponding to the borrower’s other payment of up-to-date mortgage loans by Section 129(1), in the Act on General Housing etc.

Chapter 24

Power

§ 130. The decision shall enter into force on 1 February 2008.

Substances. 2. At the same time, notice no. 641 of 15 June 2006 will be repealed on the operation of general housings etc.

Ministry of Welfare, 23 January 2008Karen Jespersen/ Mikael Lynnerup Kristensen

Annex 1

General housing organisations Accounting for housing and building fund		Accounting year 1(20) Accounting period from Accounting period
Housing organisation	Ever. Business Leader	Staff
Property organisation no.	Any business driver no.	Municipality no.
Name Name Name Name Name	Name Name Name Name Name	Name Name Name Name Name
Address	Address	Address
Telephone/Fax	Telephone/Fax	Telephone/Fax
Email address	Email address	Email address
Website Website	Website Website
VAT no. (SE no.)	VAT no. (SE no.)

The residence organization includes everything:
	Number of rental goals	Gross area number m2	à rental unit	Number of rental units
1) properties			1
2) business rental			1 per serving. 60 m2
3) institutions			1 per serving. 60 m2
4) garages/car gates			1/5
5) rental, m2 and rental units in everything

The maximum set for the work capital is DKK/bearing unit:

Clean calculation method

Interest rates (average):	loans	_______	%
	Management departments:
	1. enclosed funds	_______	%
	2. operational remedies	_______	%
	Disposition Fund	_______	%

General housing organisations

Accounting for housing and building fund

Accounting period 2()

BOLIGORGANISATION

Results statement

Account no.	Note	Specification	Last year	Budget current year (1.000 DKK)	Budget coming year (1.000 DKK)
		Ordinary expenditure
501		Board of Directors etc.
		1. Officers in operation
		2. New construction
502	*	Meeting expenses, kontingents etc.

511	*	Personal expenses
512	*	Business
513	*	Office maintenance costs (incl. EDB operation)
514	*	Office room expenses (incl. depreciation, administrative property)
515	*	Writings, Operations
516	*	Special activities
517		The completion of the collected deficit
521		Revision
530		Gross administration costs
531	*	Subsidies to departments
532	*	Interest costs (incl. price loss, bonds etc.)
533	*	The participation of the departments, etc. to the outline fund, as well as deposits to the Landsbuildingfonden and the new construction fund
540		Total ordinary expenditure
541	*	Additional expenses
550		Expenses in all
551		Overput distribution
		1. Provision to the labour capital 2. Exchange, warranty company 3. Instruction to the
560		Expenses and possibly profit in everything

General housing organisations

Accounting for housing and building fund

Accounting period 3(10)

BOLIGORGANISATION

Results statement

Account no.	Note	Specification	Last year	Budget This year (1.000 DKK)	Budget coming year (1.000 DKK)
		Ordinary revenue
601	*	Administration contribution
		1. Own departments in operation, main activity 2. Other supported housing buildings, main activity 3. Page activity departments
602	*	Legal fees and special services
603	*	Interest income (incl. realised price gains, bonds etc.)
604	*	The contributions of the departments, etc. to the outline fund
605		1. Building fee, new construction 2. Board of Directors, new construction
606		1. Building fee, improvement work etc. 2. Board layers, improvement work etc.
607		Miscellaneous
610		Total ordinary revenue
611	*	Extraordinary revenue
620		In all
621		The year's deficit transferred to account 805
630		Claim and possibly deficit in all

General housing organisations

Accounting for housing and building fund

Balance per. 4(20)

Balance balance

Account no.	Note	Specification	This year	Last year (1.000 DKK)
		Activate Activate Activate Activate Activate Activate Facility Material plant assets
701	*	Administration building
		Cash value per.
702	*	Inventar
703	*	Automobil
704	*	EDB systems
709	*	Other facilities
		Financial assets
712		Warranty capital in another company
713	*	Shares and parts
714		Disposition fund/Lån for departments
715	*	Investments, page activities (specified under note 805)
719	*	Other financial assets
720		Construction assets
		Exchange assets
		Gardeners
721.1	*	Officers in operation
721.2	*	Departments, page activities
722	*	Departments under construction (new construction)
723		Approved business executive organisation
724		Increases to improving work
725		Debitors
726		Other Tilts
727		Prepaid expenditure
730		The garden was clean and clean.
731	*	Securities (consistent)/obligations
732		Likvide stocks
		1. cash
	*	2. Bank stocks
740		Excludes in everything
750		Activated in everything

General housing organisations

Accounting for housing and building fund

Balance per. 5(12)

Account no.	Note	Specification	This year	Last year (1.000 DKK)
		Passives
		Equity
801	*	Property Organizations
802	*	Warranty capital
803	*	Disposition Fund/Special Accounting Account
804	*	Depreciation
805	*	Working capital
810		Equity in all
		Long-term debt
811		Priority debt, administration building
812	*	Second long-term debt
820		Long-term debt in everything
		Short-term debt
821.1	*	Officers in operation
821.2	*	Departments, page activities
822	*	Departments under construction (new construction)
823		Approved business executive organisation
824	*	Bank debt (security)
825		Suppliers
826		Cost
827	*	Releases
828		Cancellation fees
829		Holidays
830	*	Second short-term debt
840		Short-term debt in everything
850		Passive in all

Event obligations

General housing organisations

Accounting for housing and building fund

Accounting period (6)

Fixed notes

Account no.	Specification	This year	Budget This year (1.000 DKK)	Budget coming year (1.000 DKK)
511	Personal expenses
	1. Payouts, staff
	2. Pension/pension contribution
	3. Other spending on social security
	4. Promoting assistance
	5. Shooting in holiday money response, function honor
	10. - Refusion of sick and unemployment benefits etc.
	Information about the number of employees etc. (referred to the number of heroes)
	Management expenditure
514	Office room expenses (incl. depreciation adm.ejd.)
	1. Own premises, priority rates etc.
	2. rented premises, rent
	3. Property taxes
	4. El El
	5. Water, heating
	6. Insurance
	7. Cleaning, maintenance, cleaning etc.
	8. Internal advance, own capital bound in administrative property, fixed rate %
	9. Rewriting, administrative property
602.22	Any rental deposited m.v. office rooms
	Net expense, office space
515	Writings, Operations
	1. Inventar
	2. Automobil
	3. EDB
	4. Other
533/604	The participation of the departments, etc. to the outline fund, as well as deposits to the Landsbuildingfonden and the new construction fund
	1. The contributions of the department of the departments referred to in paragraph 803.2
	2. Deferred on a department's operation, cf. kt. 803.4
	3. Services (both payments) from departments regarding outamortized loans, cf. kt. 803.5
	4. Netprovenu at lending in departments after section 24 of the general housing and supported private andels housings etc., cf. kt. 803.6
	5. Netprovenu at the liquidation of a department, cf. kt. 803.7
	6. Deposits to the Landsbuilding Fund, cf. kt. 803.23.
	7. Deposits to the new construction fund, cf. kt. 803.24.

General housing organisations

Accounting for housing and building fund

Accounting period 7(20)

Fixed notes

Account no.	Specification	This year	Budget This year (1.000 DKK)	Budget coming year (1.000 DKK)
601	Management costs Gross administration expenses (account 530)
	- Other supported housing construction (account 601.2)
	- Page activity departments (account 601.3)
	- Legal fees and special services (account 602)
	- Building fee (account 605/606)
	Net operation administration expenses relating to your own departments in operation: All per rental unit
	Management contribution
	Administration contribution
	1.1 Contributes per rental unit
	1.2 Basic contributions per rental unit
	1.3 1.3 Part contribution
	1.3.1 Consumption per rental unit
	1.3.2 Contributes per department
	1.5 Supplements
	1. Own departments in operation, in all
	2. Other supported housing construction
	3. Page activity departments
602	Legal fees and special services
	1. Registration/contingent, andelsboligen
	2. Transfer fee
	3. Restance fee (on request fee)
	4. Board fee
	5. Antenna accounting fee
	6. Council fee
	21. Refund of pay expenses etc.
	22. Rental Inbox, office rooms
	23:23 Ad income, etc., farm leaves, etc.
	24. Participating payment, course business etc.
	25. Sales of publications. EDB applications etc.
	26. Revenue to social projects etc.
	27. Award for architectural competitions

General housing organisations

Accounting for housing and building fund

Accounting period 8(20)

Fixed notes

Account no.	Specification	This year	Budget This year (1.000 DKK)	Budget coming year (1.000 DKK)
603	Acquisition of net interest income
	Apply interest calculation method:
	Acquired interest rates:
	Interest income
	1. Sections, interest rate: (603.11) %
	2. Bank stocks
	3. Notes (incl. realised price gains)
	4. Debitors
	5. Calculated interest of the bottom own capital
	6. Other
532	Interest costs
	1. Disposition fund, interest rate: (532.11) %
	2. Departments, interest rates
	(referred funds 532.21) %,
	(drifts 532.22),
	(page 532.23) %,
	3. Bank debt
	4. Credits
	5. Kurstab, bonds etc.
	6. Kurtage etc. bond holding
	7. Other
	Net interest in eggs/
	Net interest income/examination per rental unit (e.g. the calculation basis for administration contribution)

General housing organisations

Accounting for housing and building fund

Accounting period 9(10)

Fixed notes

Account no.	Specification	This year	Last year (1.000 DKK)
803	Disposition Fund/Special Accounting Account
	1. Balance perimo
	Transition:
	2. Contributes, departments
	3. Pre-ordered
	4. Exemption on the operation of a department
	5. Services (both payment), broadcast loans
	6. Netprovenu for borrowing after § 24 of general housing law, etc.
	7. Netprovenu at the liquidation of a department
	11. Transfer from profit statement
	12. Transferd from the labour capital of the housing organization
	13. Provenu at lending/sale of administrative property
	14. Likvide funds and lending of these transferred from the construction fund
	Departure:
	20. Services support for departments in accordance with specification
	21. Deferred, in accordance with specification
	22. Discontinued to loss by lease, cf. specification
	23:23 Miscellaneous
	24. payments to Landsbuildingfonden.
	25. Deposits for the new construction fund
	50. Saldo ultimo
	Saldo ultimo divided:
	Bottom part:
	31 lending, cf. specification, movements of the year
	32. Financing of administrative property, cf. specification, the movements of the year
	33. Financing of EDB plants, in accordance with specification, the movements of the year
	34. In the business operator organisation and/or city renewal company, cf. specification, the movements of the year
	40. Part:
	50. Saldo ultimo
804	Depreciation
	1. Securities in stock, cf. specification, the movements of the year
	2. Depreciation, administrative property, cf. specification, the movements of the year
	3. Other enrollments, other assets, cf. specification, movements of the year
805	Working capital
	1. Balance perimo
	Transition:
	2. Annual profit
	Departure:
	3. Annual deficit
	4. Transfer to the outline fund
	5. Various grants, cf. specification
	Saldo ultimo excl. 805.5.
	Saldo ultimo
	Saldo ultimo divided
	Bottom part:
	6. lending, cf. specification, the movements of the year in side activity departments
	7. Business operator organisation administrative property, cf. specification, the movements of the year
	8. Miscellaneous, cf. specification, movements of the year
	9. Part:
	Saldo ultimo

Accounting for housing and building fund 10(10)

Fixed note – Page Activities

Under Under page activity departments The following activeiters (the view is to the notice of page activities in general housing organisations etc.).

Department of external property management etc.	About	Operator result (+ offset) (÷ deficit)	Equity
1. Administration of construction and operation of business premises in general construction (§ 3) which a department has not shot.
2. Administration of the construction and operation of Chapter 12 institutions (§ 4) as a department has not shot.
3. Administration of operation of municipal residential property (§ 9).
4. Administration of construction and operation of certain municipal properties (§ 10).
5. Administration of the construction and operation of certain municipal institutions and self-owned institutions (§ 11).
6. Administration of operation of certain private rental properties (§ 12).
7. Administration of operation of certain private colleges (§ 13).
8. Administration of operation of certain property associations and condoms (§ 14).
Department of Construction and Operations
9. Ownership, administration of the construction and operation of holiday rentals (§ 6(1).
Department of internal technical consulting and internal craftsmanship
10. Execution of internal technical consulting and internal craftsmanship (§ 16).
Section of deposits etc. in other companies*
11. In some collective facilities etc. (§ 8(2).
12. In Danish craft companies (§ 17).
13. Incorporations providing goods, services or contractor services for general housing organisations (§ 18).
14. Deposits or association parts in general andelse companies, d.v.s. companies, whose sole purpose is to manage supported construction (§ 19).
15. In general business organisations and in approved city renewal companies (§ 20).
16. Establishing and deposits in a special city renewal company (§ 21).
17. Establishing and deposits in an export company for sale abroad by knowledge of housing and housing administration (§ 22).
18. Loans of employees to the companies referred to in Section 16 and 17 (§ 23).
Outside page activity departments rub the following activities:
	About	Operator result (+ offset) (÷ deficit)	Equity
19. Ownership, administration of the construction and operation of business premises in general construction (§ 3).
20. Ownership, the administration of the construction and operation of Chapter 12 institutions and housing (§ 4).
21. Ownership, administration of the construction and operation of the course(§ 6(2).
22. The establishment of existing private properties for the purpose of converting to housings falling within the purpose (§ 7).
23 Ownership, the administration of the construction and operation of various collective facilities etc. (§ 8(1).
24. Sharing social activities and leisure activities etc. (§ 15).
25. Publication of publications and books on public housing and sales of EDB programmes (§ 24).
26. Maintaining expenditure on architectural competition in connection with publicly supported construction (§ 25).
27. Service areas.

* In accordance with Section 16 and Section 17, all information on the revenue, operational result and equity of the companies concerned.

General housing organisations

Building Fund

Accounting period 11()

Balance balance

Account no.	Specification	This year	Last year (1.000 DKK)
	Activate Activate Activate Activate Activate Activate
901	In departments
902	In the Landsbuilding Fund
	1. Bottoms A and G
	2. C Deposit
	3. Tightened (eg means)
903	Other assets
	1. Tilgodehaven with the housing organisation
910	Activated in everything
	Passives
	Building Fund:
001	Saldo Primo
	Transition:
	1. Priority deductions from departments
	2. Good contribution
	3. Interests of funds from own attraction
	4. Verification of the property's depreciation account
	5. Deposits from the common modernisation fund
	6. Implementation of subfinancing (see Account 133.2)
	7. Any corrections
	Departure:
	8. Contributes to the joint modernisation fund (min. 25% of duty contributions)
	9. The withdrawal of the own contract is transferred to department
	10. Deposits from the joint modernisation fund are transferred to department
	11. Kurstab and costs of recording loans by replication in one of the sharing
	12. The transfer of the construction fund-related as a result of loans according to section 24 of general housing law.
	13 Likvide funds and lending of these transferred to the outline fund
	14. Any corrections
010	Other liabilities
	1. Apply to the housing organisation
	2. Obligationful contribution
	3. Miscellaneous
	Passive in all

General housing organisations

Accounting for housing and building fund

Accounting period 12(1)

Head of Business:

City	Date Date
Revisors' drawing:

City	Date Date
Board of Directors:
Financial statements have been submitted undersigned to approval.

City	Date Date
Head of authority’s drawing:
Financial statements have been submitted under the top authority for approval.

City

Date Date

Annex 2

General housing organisations		Accounting year 1(13) Accounting period from Accounting period

Accounting for department
Housing organisation	Department	Staff municipality
Property organisation no.	LBF’s department no.	Municipality no.
Name Name Name Name Name	Name Name Name Name Name	Name Name Name Name Name
Address	Address	Address
Telephone/Fax	Telephone/Fax	Telephone/Fax
Email address	Email address	Email address
Website Website	Website Website
VAT no. (SE no.)	VAT no.

Rental goals		Semi-detached space2	Number of rental	á rental unit	Number of rental units
Family residences				1
Youth residences				1
General older dwellings				1
Property information in everything
- Housing distributed in number of rooms	Number of rooms
	1
	2
	3
	4
	5
- Heraf care housing (old dwellings with associated service area)
- Simple rooms (without independent kitchen)
- Heraf Home Communitys (Individual/cooking)
Business rental				1 per serving.60 m2
Institutions				1 per serving.60 m2
Garages/car ports				1/5
rental information in everything

Matrikel No.
Material:
BBR property number

General housing organisations

Accounting for department

Accounting period 2(13)

Support:	Number of rental goals	Gross area in total m2	Date of public support	Cutting date, construction accounts/drifts or takeover date existing property
Supported/overalled housing law, the elderly housing law or General residence law
Supported/overalled Danish City Association
Completed/overalled without support
Building:	Number of rental goals	Gross area in total m2
Housing on floor construction
Housing in close/low construction

Living facilities and installations			Write yes/nej
Beboerhus
Company meeting room
Laundry:
Laundry, common
Laundry in the individual homes
Water installation:
Two-string watersys. (rent/grey)
Rainwater, descent
Water, recycling
Water, root zone
Waste water, bioworks
Waste:
Source variety. of waste inside the house
Source variety. of waste, outside the house
Usage measurement:
Water measurement, individual
Water measurement, collective
Heating measurement, individual
Heating measurement, collective
El measurements, individual
Electric measurement, collective
Heating supply:
Remove heat
Cent.varm. own anl. Oil/oil
Cent.varm. own anl. Natural gas
Ovens
El panels
Solar heating
Heating pump
Biogas plants

General housing organisations

Accounting for department

Accounting period 3(13)

Rent information for the house
Hire per m2 gross area of balance:
Rent increase:
Date of rental increase
Provision per m2 in DKK.
Provision per m2 %
A total of years

General housing organisations

Accounting for department

Accounting period 4(13)

Results statement

Account no.	Note	Specification	Last year	Budget this year (1.000 kr.)	Budget coming year (1.000 DKK)
		Expenses
		Ordinary expenditure
105.9	*	Net capital expenditure (both payment)
		Public and other fixed expenses
106		Property taxes
107 107	*	Water tax
108		Clock, road tax etc.
109 109	*	Renovation
110		Insurance
111 111		Energy of the department:
		1. Electric and heating for public areas
		2. Electric and heating for youth housings
		3. Metering etc.
112		Contributes to the housing organisation:
	*	1. Administration contribution
		2. Disposition Fund
113 113		The duty contribution to the construction fund:
		1. A-Inject
		2. G
113.9		Public and other fixed expenses in everything
		Variable expenditure
114	*	Cleanment
115 115	*	General maintenance
116 116 116	*	Planned and periodic maintenance and renewals:
		1. Detained expenditure
		2. This is covered by former destructions
117		Immovement: (A/B)
		1. Detained expenditure
		2. This is covered by settlements
118	*	Special activities:
		1. Operation of common laundry ( expenses, specification enclosed)
		2. Andel in the operation of common facilities (referred, specification)
		3. Operation of meeting and corporate premises ( expenses, reintroduction)
119 119	*	Various expenses
119.9		Variable expenses of all

General housing organisations

Accounting for department

Accounting period 5(13)

Account no.	Note	Specification	Last year	Budget This year (1.000 DKK)	Budget coming year (1.000 DKK)
		Disputes
120	*	Planned and periodic maintenance and renewals (account 401)
121	*	Implication of deduction. A scheme (account 402)
122	*	Implication of deduction. B scheme:
		1. Shared account (account 403)
		2. Internal maintenance (account 404)
123 123		Tab by moving etc. (account 405)
124	*	Other establishments (account 406)
124.8		In all
124.9		Total ordinary expenditure
		Additional expenses
125		Performance regarding loans for improving work etc.:
		1. Deduction (account 303.1)
		2. Cleans etc.
	÷	3. Here covered by ongoing public subsidies
	÷	4. Performance support from the outline fund
126		Writing on improving work etc.
		1. (account 303.1)
		2. Deducted is rented well-ified improvement work (account 303.4)
127		Services about loans to the building renovation etc.:
		1. Deduction (account 303.2)
		2. Cleans etc.
		3. Excessive deposit for LBF
	÷	4. Performance support from LBF
	÷	5. Performance support from the outline fund

129		1. Tab at rental distance, etc.
	÷	2. Covered by the outline fund etc.
130		1. Loss by moving
	÷	2. The cover of former destructions
131 131		Other interest:
		1. Interests of debt to the housing organisation
		2. Morarenter regarding priority services
		3. Various interest rates
132		Services regarding operational support:
	*	1. Operations losses
	*	2. Temporary operating loans
	*	3. Deposit loans
	*	4. Body support
	*	5. Other operating aid loans
133		Collecting:
		1. Substitute from previous years (account 407.1)
		2. Subfinancing (account 411/412)

134	*	Correction of previous years
135		Approval for deducted tenants
		1. Total reimbursement
		2. Hereby transferred to settlement by rent increase (account 303.4)
136		Concrete consultants etc.
137		Extraordinary expenses in all
139 139 139		Expenses in all

General housing organisations

Accounting for department

Accounting period 6(13)

Account no.	Note	Specification	Last year	Budget This year (1.000 kr)	Budget coming year (1.000 kr)
140 140		The profit of the year used for: 1. Reduction of collected deficits and subfinancing 2. Disputes 3. Transfer to the property management fund
150		Expenses and possibly profit in everything

General housing organisations

Accounting for department

Accounting period 7(13)

Account no.	Note	Specification	Score. This year	Budget This year (1.000 kr)	Budget coming year (1.000 kr)
		Claims
		Ordinary revenue

201		Accommodation and rent:
		1. Family residences
		2. Youth residences
		3. General older dwellings
		4. Business
		5. Institutions
		6. Crowns etc.
		7. Garages/Car ports
		8. Special increase in improved rental goals
	÷	9. Merleje
		Rent income in everything
202	*	Renter
203		Other ordinary revenue:
		1. Deposits from the housing organisation
		2. Operation of common laundry ( income, specification enclosed)
		3. Andel of the operation of common facilities (devices, specification enclosed)
		4. Operation of meeting and corporate premises ( income, specification enclosed)
		5. Index

203.9		Ordinary revenue
		Extraordinary revenue

204	*	Operational assurance, rent assurance and other ongoing operations support
205		Services regarding deposit
206	*	Correction of previous years
207		Constantly paid reimbursements in connection with re rental of the rental lease

208		Extraordinary revenue
209		In all
210		The deficit of the year (account 407.1)
220		Claim and possibly deficit in all

General housing organisations

Accounting for department

Balance per: 8(13)

Account no.	Note	Specification	This year	Last year (1.000 kr)
		Activate Activate Activate Activate Activate Activate
		Facility

301	*	The acquisition of the property
		1. cash value per.
		2. of this basic value
302		Introduction to priority debt

302.9		Fee incl. index regulation

303		Improvement work
	*	1. Improvement work etc.
	*	2. Building renovation etc.
	*	3. Good improvements for individual rental goals
304	*	Other facilities:
		1. Operations losses
		2. Temporary operating loans (Land Building Fund)
		3. Deposits (Land Building Fund)
		4. Body support
		5. Other operating aid loans

304.9		Construction assets
		Exchange assets

305		Facilities:
	*	1. Rent incl. heat
		2. Deposits
	*	3. Unfinished consumption accounts
	*	4. Moving, of which to incasso
	*	5. Connected consumption accounts
		6. Other debtors
		7. Prepaid expenditure
		8. Priority services
306	*	Securities (consistent)/obligations
307		Likvide stocks
		1. cash
		2. Bank stocks
		3. Tilgodehaven with the housing organisation

309.9		Excludes in everything
310		Activated in everything

General housing organisations

Accounting for department

Balance per: 9(13)

Account no.	Note	Specification	This year	Last year (1.000 kr)
		Passives
		Transfers (department savings)

401	*	Planned and periodic maintenance and renewals
402		Immediation (A)
403		Shared account (B scheme)
404		Internal maintenance (B-system)
405	*	Tab at exits etc.
406	*	Other establishments

406.9		In all
407	*	Substitution
407.9		Measures ÷ deficit +/-
		Long-term debt

		Financing of acquisition
408		Original priority debt:
		1. Pant
		2. »
		3. »
		4. »
		5. »
409		Deposits
410		Capital subsidies for apartments for at least
411		Rewriting account for the property
412		Building Funding

412.9		Financing of acquisition
413		Other loans:
		1. Improvement work etc.
		2. Building renovation etc.
414		Other residents
		1. Increased deposits by conversion
		2. Increased deposits by recarriage
		3. Extra deposits for apartments with capital supplements
		4. Increased deposits for the right of residence
415		Operations support
		1. Operations losses
		2. Temporary operating loans (Land Building Fund)
		3. Deposits (Land Building Fund)
		4. Body support
		5. Other operating aid loans
416	*	Second long-term debt

417		Long-term debt in everything

General housing organisations

Accounting for department

Balance per: 10(13)

Account no.	Note	Specification	This year	Last year (1.000 kr)
		Short-term debt

418		Apply to the housing organisation
419	*	Unfinished consumer accounts
420		The decay, not paid priority services
421	*	Real cost:
422		Between bills
423	*	Deposita and prepaid rental etc.
424		Bank loans
425		Other short-term debts:
		1. Merleje (Land Building Fund)
		2. Accounting Account
	*	3. Connected consumption accounts
		4. Value control account

426		Short-term debt in everything
430		Passive in all

Event obligations:

General housing organisations

Accounting for department

Accounting period 11(13)

Fixed notes

Account no.		Score. This year	Score. This year	Budget This year (1.000 kr)	Budget coming year (1.000 kr)
		Net capital expenditure
		Priority of loans:

101.1		Referring to priority deduction (account 411 and 412)
101.2		Priority interest rates (incl. reserve funds etc., and any periodization expenses etc., but excluding morarenter)
102.1	÷	Protection from the State
102.2	÷	Services from the State
102.3	÷	Support from the State
102.4	÷	Youth residence
103 103 103 103	÷	Credit association advances used for depreciation of Priority (in account 101)
105.1-3		Services and settlements regarding settled priorities etc.
105.1		Andel for the property organisation's disposition fund
105.2		Andel for Landsbuildingfonden
105.3		Andel for the New Construction Fund
105.9		Net capital expenditure (both payment)
		Prioritization of index loans:
101.1		Referring to priority deduction (account 411 and 412)
101.2		Priority interest rates (incl. reserve funding etc., but excluding morarenter)
104.1	÷	Deduction contribution
104.2	÷	Contributed contribution
104.3	÷	Power support
104.4	÷	Youth residence
105.1-2		Services regarding settled priorities etc. or replication
105.1		Andel for the property organisation's disposition fund
105.2		Andel for Landsbuildingfonden
105.9		Net capital. (Payment)
		Net capital spending
112.1		Administration contribution
		1.1 Contributes per rental unit, in total
		1.2 Basic contributions per rental unit, in total
		1.3 Basic contributions per department, in total
		1.4 Supplements, in all
		Administration contributions in all
112.2		Disposition Fund

General housing organisations

Accounting for department

Accounting period 12(13)

Fixed notes

Account no.		Specification	This year	Last year (1.000 kr)
407		Substitute etc.

		1. Substitution
		Balance perimo
	+ +	Annual deficit (account 210)
	÷	profit of the year (account 140)
	÷	Budget resolution of deficit (account 133.1)

		2. a Total amount of deficit covered by operational losses (the share is written in account 407.1 and the records of account 304)
		b. Operating losses (account 415) provided by:
		1. municipality
		2. Real credit institution
		3. Landscaping

The amount of the deficit covered by operating losses is settled as a deduction of the respective operating losses (see account 132.1).

General housing organisations

Accounting for department

Accounting period 13(13)

Head of Business:

City	Date Date
Revisors' drawing:

City	Date Date
The Board of Directors of the Board of Directors: The Danish Agency’s signatures: The annual accounts have been submitted to the department meeting for approval.

City	Date Date
Board of Directors: Financial statements have been submitted under the board of approval.

City	Date Date
Head of authority’s drawing: Financial statements have been submitted under the top authority for approval.
City	Date Date

Annex 2.1

General housing organisations		Accounting year 1(5) Accounting period from Accounting period
Accounting for page activity departments
Accounting for page activity department
Housing organisation	Department	Staff
Property organisation no.	LBF’s department no.	Municipality no.
Name Name Name Name Name	Name Name Name Name Name	Name Name Name Name Name
Address	Address	Address
Telephone/Fax	Telephone/Fax	Telephone/Fax
Email address	Email address	Email address
Website Website	Website Website
VAT no. (SE no.)	VAT no.
	The art of the department

1. Results statement

Expenses

Account no.	Note		Score. This year	Budget This year (1.000 DKK)	Budget coming year (1.000 DKK)
		Production costs
1101	*	Staff expenses etc.
1102	*	Depreciation agents
1103	*	Property taxes and other public expenditure
1104	*	Maintenance, cleanliness, etc.
1110		Production costs in all
		Administration costs
1111	*	Staff expenses etc.
1112	*	Local expenses, own or rented premises
1113	*	Administration contribution housing organisation
1114	*	Depreciation agents
1120		Administration costs in all
		Interest costs etc.
1121	*	Interest costs etc.
1122	*	Financial assets and securities turnover assets
1130		Clean expenses etc. in total
1139		Total ordinary expenditure
1140		Excess before extraordinary records
		Additional expenses
1141	*	Additional expenses
1150		Extraordinary expenses in all
1160		Annual profit
1170		Expenses and possibly profit in everything

General housing organisations		Accounting period 2(5)
Accounting for page activity departments

Claims

Account no.	Note		Score. This year	Budget This year (1.000 DKK)	Budget coming year (1.000 DKK)
		Ordinary revenue
1201	*	Gross turnover (transfer of VAT)
1202		VAT
1210	*	Net turnover (after deduction of VAT etc.) in total
		Other operating income
1211	*	Other operating income
1219	*	Cases of securities and settlements
1220		Other operating income in everything
		Interest income etc.
1221	*	Interest income etc.
1230		Interest income etc. in everything
1239		Total ordinary revenue
1240		Substitute before extraordinary records
		Extraordinary revenue
1241	*	Extraordinary revenue
1250		Extraordinary revenue in total
1260		Annual deficit
1270		Claim and possibly deficit in all

General housing organisations		Accounting period 3(5)
Accounting for page activity departments

2. Balance balance

Activate Activate Activate Activate Activate Activate

Account no.	Note		This year	Last year (1.000 DKK)
		Facility
		Material plant assets
1301	*	Due to buildings/Material assets (house value per xx kr. xx)
1302	*	Technical plant and machinery
1303	*	Other facilities, operational equipment and fixtures
1310		Material plant assets in everything
		Financial assets
1311	*	Securities etc.
1312	*	Other Tilts
1313	*	Investments, page activities
1320		Financial assets in all
1330		Construction assets
		Exchange assets
		Sales
1331	*	Sales
1340		Sales in all
		Gardeners
1341	*	Services
1342	*	Other Tilts
1343		Periodic stock
1350		Gardeners in everything
		Likvide stocks etc.
1351	*	Securities (obligations)
1352		cash
1353		Bank stocks
1354		Accommodation organisation
1360		Likvide stocks etc. in everything
1370		Excludes in everything
1380		Activated in everything

General housing organisations		Accounting period 4(5)
Accounting for page activity departments

Passives

Account no.	Note		This year	Last year (1.000 DKK)
		Equity
1401	*	Operations capital
1402		Writings
1403	*	Book
1404	*	Transfer profit or loss
1410		Equity in all
		Provisions
1411	*	Provisions
1420		In all
		Long-term debt
1421	*	Priority debt
1422	*	Second long-term debt
1430		Long-term debt in everything
		Short-term debt
1431	*	Bank debt
1432		Prepayment
1433		Suppliers
1434		Cost
1435		Releases
1436		Apply to the housing organisation
1437		Second debt
1438		Periodic stock
1439		VAT, etc.
1440		Short-term debt in everything
1450		Passive in all

Eventual requests

General housing organisations		Accounting period 5)
Accounting for page activity departments

Head of Business:

City	Date Date
Revisors' drawing:

City	Date Date
Board of Directors: Annual Financial Statements have been submitted undersigned Board for approval

City	Date Date
Head of authority’s drawing: Financial statements have been submitted under the top authority for approval.

City

Date Date

Annex 3

General housing organisations
	PROGRAMME	Accounting period 1(6)

Housing organisation	Business Organization(filled for subsidiary)	Staff
Name Name Name Name Name	Name Name Name Name Name	Name Name Name Name Name
Address	Address	Address
Telephone/Fax	Telephone/Fax	Telephone/Fax

Guide

Answering with ‘Yes’ must be elaborated separately in notes (including referred to in the provisions of the Financial Statements). If the question is not relevant, cross the ‘Irrelevant’ column.

Notes	Questions Property organisation 1. Overturn the ordinary costs of the ordinary, regular revenues (excl. construction fees)? 2. Is the property written? 3. Is usual depreciation on operational remedies failed or changed? 4. Is there - apart from properties and securities - made an impairment on assets? 5. Estimates there could be a risk of loss and/or liquidity problems due to a. investments (including projects) b. outstanding claims including loans to departments c. ongoing litigation d. insured pension obligations e. pledges, cautions and warranty obligations (including the obligations of the departments), exchanges, lease and leasing contracts or other significant financial obligations; other conditions? 6. Have the housing organisation provided real loans to or made guarantees to departments or others? 7. Is the funds used or provided loans of the fund? 8. Is due services, including (A-) taxes paid late? 9. Can there be a solidity assessment of the need for capital supply or other measures? 10. Does the assessment of the solidity of the housing organisation and liquidity cause doubts whether there is full certainty for the fulfillment of the obligations of the housing organisation, including normal settlement of middle bills for departments? 11. Is there after the end of the financial year, events of importance to the assessment of the economy? 12. Manages the housing organisation departments or housing undertakings which are not covered by the guarantee scheme of the country building fund, such as colleges?	Set cross Yes	No	Irrelevant
	Departments 13. Are there departments with deficits and/or subfinancing? 14. Are there departments with rental difficulties?

General housing organisations
	PROGRAMME	Accounting period 2(6)

Notes	Questions 15. Estimated there could be a risk of loss and/or liquidity problems due to: a. investments in unbuilt reasons or other real estate b. ongoing litigation (form B for properties under construction) d. activated project expenditure e. outstanding claims, including loans to the housing organisation, claims on deducted tenants, or other debtors other conditions? 16. Is there to be a doubt about whether there is unconventional good safety for the departments’ displaced funds? 17. Is the term services paid for late? 18. Has departments made loans to or cautioned to the housing organisation?	Set cross Yes	No	Irrelevant

The executive's drawing:

Date Date
Board of Directors (President)

Date Date
Revisors' drawing:

Date Date

General housing organisations
Business driver organisations	PROGRAMME	Accounting period 3(6)

Housing organisation	Staff
Name Name Name Name Name	Name Name Name Name Name
Address	Address
Telephone/Fax	Telephone/Fax

Guide

Notes	Questions	Set cross Yes	No	Irrelevant
	Organisation 1. Overturn the ordinary costs of the ordinary, regular revenues (excl. construction fees)? 2. Is the property written? 3. Is usual depreciation on operational remedies failed or changed? 4. Is there - apart from properties and securities - made an impairment on assets? 5. Estimates there could be a risk of loss and/or liquidity problems due to a. investments (including projects) b. outstanding claims including loans to subsidiary organisations c. ongoing litigation d. insured pension obligations e. pledges, cautions and warranty obligations (including subsidiary obligations), exchanges, lease and leasing contracts or other significant financial obligations; other conditions? 6. Does the organisation have given real loans to or guaranteed guarantees for subsidiary or others? 7. Is due services, including (A-) taxes paid late? 8. Can there be a solidity assessment to be a need for capital supply or other measures? 9. Does the assessment of the company’s solidity and liquidity give rise to doubt whether there is full certainty for the fulfilment of the organisation’s obligations, including normal settlement of interstate debts? 10. Is there after the end of the financial year, events of importance to the assessment of the economy? 11. Manages the organisation’s housing undertakings which are not covered by the guarantee scheme of the country building fund, such as colleges?

General housing organisations
Business driver organisations	PROGRAMME	Accounting period (4)

The executive's drawing:

Date Date
Board of Directors (President)

Date Date
Revisors' drawing:

Date Date

General housing organisations
Andels Company	PROGRAMME	Accounting period )

Housing organisation	Staff
Name Name Name Name Name	Name Name Name Name Name
Address	Address
Telephone/Fax	Telephone/Fax

Guide

Notes	Questions	S SLong Cross Yes	No	Irrelevant
	The Company 1. Overturn the ordinary costs of the ordinary, regular revenues (excl. construction fees)? 2. Is the property written? 3. Is usual depreciation on operational remedies failed or changed? 4. Is there - apart from properties and securities - made an impairment on assets? 5. Estimated there could be a risk of loss and/or liquidity problems due to: a. investments (including projects) b. outstanding claims c. ongoing litigation d. insured pension obligations e. pledges, cautions and warranty obligations, exchanges, leases and leasing contracts or other significant financial obligations other conditions? 6. Have the company provided real loans to or made guarantees to the housing company or others? 7. Is due services, including (A-) taxes paid late? 8. Can there be a solidity assessment of the need for capital supply or other measures? 9. Does the assessment of the company’s solidity and liquidity give rise to doubt whether there is full assurance of the company’s obligations? 10. Is there after the end of the financial year, events of importance to the assessment of the economy? 11. Manages the company's housing undertakings which are not covered by the guarantee scheme of the country building fund, such as colleges?

General housing organisations
Andels Company	PROGRAMME	Accounting period (6)

The executive's drawing:

Date Date
Board of Directors (President)

Date Date
Revisors' drawing:

Date Date

Annex 4

Instructs on the revision of the accounts of general housing organisations

§ 1. A general housing organisation’s financial statements, which include accounts for the general housing organisation and its departments, shall be subject to Section 25(2), 1-2 of the Act on General Housing, etc. be reviewed by a State Authorized or a registered account.

Substances. 2. In the event of the auditor's change, the auditor shall contact the auditors who are obliged to provide reasons for the withdrawal.

§ 2. The audit shall be carried out in accordance with good public audit skik, as this concept is laid down in section 3 of the Act on the revision of the government's accounts, etc. and specified in paragraph 2 and §§ 3-7.

Substances. 2. In the audit, whether the accounting is right, and whether the dispositions covered by the accounting process are in accordance with agreed appropriations, laws and other regulations as well as concluded agreements and usual practice. In addition, an assessment shall be carried out on whether economic consideration is taken by the management of the funds and in the operation of the departments covered by the accounts.

§ 3. The scope of the auditor depends on the administrative structure of the housing organisation, including the internal control and other matters of importance to the accounting.

§ 4. Regular audits are carried out during the year. As part of the audit, the auditor examines the existing business processes, including the business processes concerning the registration of lending and subsidising factors, in order to consider whether the internal control is inconvenient. In addition to system audits, the auditor shall carry out the scope of substance audit. The audit is carried out as a starting point by sample studies. Unsuspected box and inventory inspection is included in the audit.

Substances. 2. In the final revision, it is assumed that the accounts are set up in accordance with the rules laid down in the order of the Ministry of Welfare for the operation of general housing, etc., and that it does not contain significant errors or shortcomings, and whether the dispositions covered by the accounting procedure are in accordance with grants, laws and other regulations, as well as concluded agreements and usual practice.

3. In the management audit, it is examined whether economic considerations are taken into account in the management of the means and operations of the housing organisation and departments. The audit is carried out based on the company’s reporting on goals and achieved results as well as replication, productivity and efficiency.

§ 5. The housing organisation shall provide the account of the information which may be deemed to be of importance to the assessment of the accounts of the housing organisation and for the assessment of the management, including objectives and results. The residence organisation shall provide account of the auditors to carry out the investigations necessary, and shall ensure that the auditor receives the information and the assistance which the auditor considers necessary for the execution of his duties.

§ 6. If the auditor is aware of infringements or infringements of the rules of significant importance in relation to the management of the funds, the auditor shall be entitled to notify the board of the general housing organisation and the municipal council. Revisors' comments are submitted together with the report.

Substances. 2. The same applies if the auditor under its revision or otherwise is aware that the continuation of the operation is uncertain of economic or other reasons.

§ 7. The revised Financial Statements shall be provided with a revision drawing, which shall be stated that the accounting is revised in accordance with the rules of this proposal. Team must be stated in the drawing.

Substances. 2. Revisor must lead a revision protocol.

3. In the Protocol, information on:

1) the audit work carried out and the result thereof and

2) significant uncertainty, errors or shortcomings regarding the housing organisation’s accounting, accounting or internal control.

4. Revisor shall also provide for the management audit. Specifically, the auditor’s examination of as well as assessment and conclusions relating to the saving, productivity and efficiency, as well as repositions outside the purpose of the housing organisation.

5. It must be stated in the Protocol to the Financial Statements:

1) Whether the auditor complies with the legal provisions of the legislation.

2) Whether the auditor under the audit has received all the information requested.

3) 3) Whether the revision has given rise to remarks regarding whether state and municipal funds are used and determined in accordance with the given terms and regulations.

6. In the auditing protocol, information on special reports or statements shall be provided by special reports, advice and assistance.

7. The auditor shall be submitted at any Board meeting and any protocol import is signed by all board members.

Notice On Operation Of Public Housing, Etc.

Original Language Title: Bekendtgørelse om drift af almene boliger m.v.

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