Notice On Operation Of Public Housing, Etc.

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

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Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=114767

Overview (table of contents) Chapter 1 scope

Chapter 2 Resident democracy

Chapter 3 Housing the Organization's Supreme authority

Chapter 4 Housing the Organization's Board of Directors

Chapter 5 the Department Board and Department meeting

Chapter 6 Residential locations;

Chapter 7 the Department administration

Chapter 8 Equity

Chapter 9 working capital

Chapter 10 Outline Fund and special appropriation account

Chapter 11 Building Fund

Chapter 12 Capital Management

Chapter 13 Resident deposits and deposit

Chapter 14 Provisions and maintenance

Chapter 15 budgeting

Chapter 16 accounting

Chapter 17 Rent setting, etc.

Chapter 18 the final beneficiaries and reimbursement for individual improvements in public housing

Chapter 19 Review

Chapter 20 the liquidation, transfer and merger, etc.

Chapter 21 Supervision

Chapter 22 Economic Agency

Chapter 23 Different provisions

Chapter 24 entry into force

Annex 1

Annex 2

Annex 2.1

Annex 3

Annex 4 The full text of the Decree on the operation of public housing, etc.

Pursuant to § 25, § 32, § 44, § 50, § 75, § 169, paragraph 2, section 177 and section 184 of the law on public housing, etc., see. lovbekendtgørelse nr. 1118 of 26. September 2007, § 13, § 31, § 42 and section 51 of the law on rent of public housing, see. lovbekendtgørelse nr. 187 of 27. February 2007, fixed:

Chapter 1

The scope of the

§ 1. The Ordinance shall apply to the following:





1) social housing organisations are entitled to exercise public housing business pursuant to section 1 of the Act on public housing, etc.

2) self-governing institutions, which contains senior citizen established with support after the law on public housing, etc.

3) Municipal and regional General senior housing.

4) self-governing institutions, which contains youth housing established with support after the law on public housing, etc.





(2). The Municipal Council approves creation of new housing organisations and of self-governing institutions that intend to establish general senior housing or general youth housing. It is a prerequisite for the approval of a new housing organisation





1) that there are estimated to be in need of housing organisation in order to achieve the necessary social housing construction in the area or in order to ensure a fair competition between housing associations,

2) to housing organization is estimated to be able to ensure effective administration of departments under construction as well as of branches in operation, and

3) to the General account of the simplification and rationalisation of the structure of social housing company in the area do not speak against the creation of more housing organisations.





(3). Social housing organizations created pursuant to section 17, section 18, paragraph 4, of the Act on urban renewal, § 14, § 15, (4) or section 90 (7) of the Act on urban renewal and housing improvement, should be approved, unless special reasons to the contrary. Housing organisations, approved after 1. paragraph, should leave instructions of homes either to the municipality or to an already approved public housing organization in the municipality.

(4). The Municipal Council shall report the approval of social housing organizations and self-governing institutions to the Ministry of social welfare, Economy Agency and National Building Fund.

(5). In housing organizations and self-governing institutions, which shall be approved in accordance with paragraph 2, there is a departmental meeting for the election of the Supreme authority not later than 3 months after that a Housing Department is put into service. Until this point, the organisers top authority and the Board of Directors.

§ 2. Housing the Organization's activities must be carried out in accordance with the rules laid down in the law on social housing, etc., as well as the law on rent of public housing and the regulations issued pursuant to these laws, regardless of whether the housing organization's statutes contain provisions deviating.

§ 3. The provision in § 2 shall apply correspondingly in General older housing and General youth homes, owned by self-governing institutions.

Chapter 2

Resident democracy

§ 4. Residents have the right to be consulted on housing the Organization's and the individual departmental operation according to the rules laid down to that effect in the Act on public housing, etc. and in the normal statutes, which at any time exists for a public housing organization prepared by the person concerned. Residents in housing the Organization's bylaws can be attributed to a higher participation.

(2). Clauses that attaches to the residents less right to be consulted than indicated in paragraph 1 1. paragraph, are without validity.

§ 5. The provision in section 4 is used similar to the following:





1) General senior housing, which is owned by municipalities, regions or self-governing institutions, whilst not drafted bylaws for municipal or regional senior housing.

2) General youth homes, owned by self-governing institutions.





Chapter 3

Housing the Organization's Supreme authority

§ 6. Housing the Organization's Supreme authority, see. § 10 of the lov om social housing, etc., housing the Organization's Affairs, see. However, Chapter 2.

(2). Housing the Organization's Supreme authority decides on the following conditions:





1) Election of Auditor.

2 the extent to which housing organisation in whole or in part) must be administered by a business manager, including a General's management organization or a general cooperative society.

3) Housing the Organization's administration and construction policy.

4) Acquisition or sale of housing the Organization's properties.

5) Significant change of housing the Organization's properties.

6) land acquisition.

7) Implementation of the new construction.

8) Closing or sale of a business unit.

9) modification of the articles of Association.

10) Resolution of the housing organization.

11) Redeeming of a thing like buy-back clause, which is the responsibility of a Department that was created before 1. July 2000.

12) the pledge of the housing the Organization's properties.





(3). The Housing Authority approves the organisation's top housing the Organization's bylaws, financial statements and report.

(4). Furthermore, the organisation's top Housing Authority approves the Department's accounts and shall decide on the following matters relating to departments:





1) Acquisition or sale of Department property.

2) Substantial change in the Department's property.

3) land acquisition.

4) Implementation of new construction.

5) the pledge of the Department property.





§ 7. Housing the Organization's Supreme authority can decide to delegate competence in one or more of the areas referred to in article 6, paragraph 4, to housing the Organization's Board of Directors.

(2). Housing the Organization's Supreme authority may at any time decide that a jurisdiction which is exercised by housing the Organization's Board of Directors, shall be exercised by Supreme authority.

§ 8. In a letter of guarantee organization shall guarantee the Assembly decision on payment of dividends to the guarantors. Dividends may only be paid out if working capital is positive after payout.

(2). One-year yields to the guarantors shall not, without the approval of the Board of Directors municipal exceed 5 per cent of guarantee capital. To do so, however, may be what in past years had to be paid less than 5 percent.

(3). A warranty card may not be transferred or pledged without the Municipal Board's consent.

§ 9. Extraordinary Council meeting or an extraordinary general meeting shall be held when the Board finds cause for it, when a previous Council meeting or an earlier general Assembly have decided it. Extraordinary Council meeting or an extraordinary general Assembly held in addition, when the number of members of the Board of Governors or members of the housing organisation, which according to the statutes is necessary, the requirements thereof. The number can down in the statutes not exceeding determined to constitute 25 per cent of the members of the Board of Governors or of the housing organization.

(2). When the extraordinary Council meeting or an extraordinary general meeting has been held, the new extraordinary Council meeting or an extraordinary general meeting on the same topic only take place after the holding of the extraordinary Council meeting or extraordinary general meeting.

§ 10. The provision in § 6 shall apply correspondingly in General older housing and General youth homes, owned by self-governing institutions.

Chapter 4

Housing the Organization's Board of Directors

§ 11. Housing the Organization's Board of directors should consist of an odd number of members.

(2). Housing the Organization's Supreme authority takes on an ordinary meeting decision on whether or not the Supreme authority or the Management Board shall elect its Chairman of the Board of Directors. The same applies to the election of Vice-Chairman of the Board of Directors. President or Vice-President must be resident in the home organization.

§ 12. Housing the Organization's Board of Directors has the overall leadership of the housing organization and its departments. The Board is responsible for the operation, including to rent, budgeting, accounting, rent fixing and day-to-day administration is done in accordance with the applicable rules.
(2). Are not otherwise specified in the statutes, obliges the housing organization and its individual departments at the signature of the entire Board of directors or by 2 members of the Board of Directors, one of whom must be the Chairman of the Board of directors or Deputy Chairman, in association with the General Manager or Director, if one is employed.

(3). Agreements on business practices must be concluded in writing, with the establishment of clear rules for termination. The agreements must be publicly available.

§ 13. The total annual remuneration for housing the Organization's Board of Directors in a fiscal year may not exceed 64.13 € per leasing unit, see. section 29, paragraph 4, of the first 100 leasing units in the housing organization and 8.47 € per unit for housing the Organization's other leasing leasing units, see. However, paragraph 3. However, each year the Board of Directors may decide that these amounts will be adjusted in accordance with Statistics Denmark's lønindeks of the private sector with the index for the month of February 2007 as the base.

(2). The Municipal Council may, when exceptional reasons justify it, approve a larger Board remuneration must not exceed twice the amount of the remuneration may be paid pursuant to paragraph 1.

(3). The remuneration of the Board of Directors of a non-profit organization or a cooperative's management must be kept at a reasonable level. The remuneration shall be subject to approval by the Board of Directors. By approval of the amount of remuneration can be laid emphasis on the number of managed subsidiary organisations, number and size of their departments, as well as the work that is associated with the Board's duties. Furthermore, it must be ensured that the total administrative expenses for daughter organizations referred to in article 6. paragraphs 1 and 2, does not exceed what may be considered reasonable.

§ 14. The provisions of §§ 11-13 is used similarly in General older homes, which are owned by independent institutions.

§ 15. In self-governing institutions, which owns General youth homes, must the Board consist of 3 or 6 members.

(2). The Management Board shall elect a Chairman from among its members.

(3). The provisions of sections 12 and 13 shall apply mutatis mutandis to the General youth homes, owned by self-governing institutions.

Chapter 5

Departmental Board and Department meeting

§ 16. Branch Board of directors should consist of an odd number of members, but at least 3. Department of the Board of Directors shall be fixed on an ordinary branch meeting (election meeting).

(2). The regular branch meeting (election meeting) decide whether the Department or branch meeting the Management Board shall elect its President for branch Board, and whether the Department or branch meeting the Management Board shall elect representatives to the Board of Governors.

§ 17. Department the Board's rules of procedure shall contain provisions on the following conditions:





1) call for alternates.

2) Alternates access to participate in Board meetings.

3) Tenants and others access to attend Board meetings.





(2). The rules shall also include the determination whether or not implemented resolution protocol or written motion for a summary of departmental Board meetings.

§ 18. Every year is held within 3 months before the next ordinary session of the budgetary year, mandatory Department meeting in each Department. In a new Department branch meeting will be held for the first time before 6 months of occupation have taken place. The agenda for the meeting should include the following points: Department





1) selection of conductor.

2) presentation of the report covering the period since the last meeting and approval of the Department's operating budget for the coming year.

3) Treatment of possible suggestions.

4) Election of members of the Board and alternates.

5) where appropriate, election of Council member (s).

6) Possibly.





(2). Budget as well as any report distributed to the residents at least 1 week prior to the holding of the meeting. There will be no accounting meeting, see. section 19 (1), also the last approved financial statements are broadcast.

§ 19. Departmental meeting may decide that the annual accounts must be submitted to the departmental meeting for approval. Is this the case, must be within 5 months after the end of the financial year held another extraordinary meeting of the branch in that Department (accounting meeting). Departmental meeting shall, in such cases is additionally decision on which of the two extraordinary meetings of the election of: Department Board and Council member (s) must take place (election meeting). Presentation of the annual report is done on accounting meeting.

(2). Annual accounts and any report distributed to the residents at least 1 week prior to the holding of accounting meeting.

§ 20. Extraordinary branch meeting held after





1) Departmental Board finds cause to do so,

2) at an earlier point in time a decision has been taken on this matter,

the Organization's Board of Directors is asking the Department of housing) 3 the Board of Directors thereof, or

4) the number of tenants, as according to the statutes is necessary, the requirements thereof.





(2). The number of tenants, see. (1). 4, can be set to a maximum of that in the statutes constitute 25 per cent of the tenants. For general municipal or regional senior citizen fixed rules in rules of procedure or the like.

(3). Extraordinary meeting shall be convened with the Department at least 2 weeks notice. Has the Department Board not within 2 weeks after a request is made for a call, the call housing the Organization's Board of Directors.

§ 21. The provisions of §§ 16-20 used equivalent in General older homes, which are owned by municipalities, regions or self-governing institutions, and on General youth homes, owned by self-governing institutions.

Chapter 6

Housing locations

§ 22. Social housing departments, in addition to housing can contain shared facilities, garages and carports.

(2). Social housing departments must not include institutions, commercial premises or single rooms, which are branded as family homes. Housing departments, which have been promised government aid for construction before 1. January 1992, or that had nonprofit status before that date may, however, maintain existing single rooms, institutions or commercial premises. Properties with commercial premises, however, may be acquired for the purpose of conversion to General departments according to the rules laid down in the notice on the page activities in social housing organisations, etc.

(3). Housing the Organization's building Fund, see. Chapter 11, is a special place.

(4). Service areas, see. § 5, paragraph 6, of the law on public housing, etc., is a Special Education Department. The Municipal Council may, when the General elderly homes, as service areas arranged in close association with, be provided as shared accommodation for senile dementia patients, after a concrete assessment and provided that the necessary security in brandmæssig terms, shall be deemed to be fulfilled, dispense with building of fire performance requirements for construction in divisions. Provision of 2. paragraph be registered pursuant to section 27 of the law building.

(5). In addition, the Organization must set up special housing, General departments for each of the following page:





1) Administration of homes and institutions, etc., which are not owned by the organization or by a Housing Department (external property management).

2) conducting internal technical advice and internal craft.

3) Deposits, etc., in other undertakings.

4) Holiday homes for the residents and staff.





(6). Departments, which contains only commercial leases, have status as General departments.

(7). Housing organization must create non-General departments through the establishment of ustøttede private cooperative housing, see. Chapter 11 (b) of the law on public housing, etc.

§ 23. A General's management organisation may not have housing departments, apart from the housing referred to in section 22, paragraph 5, no. 4, and paragraph 7.

(2). A general cooperative society may not have branches or found daughter organizations.

§ 24. A Department shall not be liable for other departments or for housing the Organization's obligations.

(2). Housing organization shall not be liable for a departmental obligations unless it has undertaken such an obligation.

§ 25. Housing the Organization's Supreme authority can determine that more housing departments, located in the same municipality, merged into one Department.

(2). If State aid or municipal aid is allocated to one of the departments to be merged must also approve municipal amalgamation. The Municipal Board's decision cannot be brought before another administrative authority.

(3). Merging of branches must be approved at a Department meeting in each of the affected departments. Has the housing organization in connection with the construction of new buildings decided that two or more build sections together to form one unit, may not, however, reversed this decision on a branch meeting in one or more of the affected new departments.

(4). Settlements, consisting of a few homes, can be included in the same section, notwithstanding the fact that they are located in two or more municipalities. It is a prerequisite that the municipal councils in the municipalities, where settlements are located, approve the merger.

section 26. Self-governing institutions containing general senior housing or general youth housing can have only one housing unit.
(2). The provisions of section 22, paragraphs 1, 2, 4 and 5, used similar in General older homes, which are owned by independent institutions.

(3). The provisions of section 22, paragraphs 1, 2 and 5, used similarly on General youth homes, owned by self-governing institutions.

Chapter 7

Department administration

§ 27. Housing the Organization's Supreme authority decides whether the departments in whole or in part must be administered by a business manager, including a General's management organisation or by a generally cooperative.

(2). Housing organization shall bear the costs related to the Department's management. Assuming a business manager, paid this by housing organization.

(3). For administrative agreements with a non-General administrator entered into the 1. January 1999 and later it is a requirement that the Agreement guaranteed access for housing your organization to the information that the Auditor considers necessary for the performance of his duties, without prejudice to article. section 96 (3).

(4). Housing the Organization's Board of Directors must ensure that there are written procedures on all major operational areas in the home organization.

section 28. Branches in operation pays a management contribution to housing organization for Administration. Administration the amount of contribution shall be fixed by the Board of Directors of the Organization's housing, so that the overall administrative costs of operating the organisation contributions covers the housing administration, with the exception of any expenditure on building projects, see. section 30. There can not be charged management contributions for the administration, which will be covered by separate legal fees.

(2). In the calculation of housing the Organization's expenditure for management to include expenditure on administration premises, including an amount to the internal rate of return on equity that is tied up in housing the Organization's administrative premises. The internal interest rate at the time of budgeting must correspond to the Danish National Bank discount rate.

(3). For coverage of the individual municipality or regional administrative expenditure of General senior housing that is not managed by a business manager, municipality or region may charge an administrative contribution corresponding to the documented costs of operating administration.

section 29. Administration contributed can either be set at an amount that is equal per leasing unit in operation, or it may be determined in accordance with the rules laid down in paragraphs 2 and 3.

(2). Management contribution may be fixed shared, so that there be established a basic contribution for a basic allowance and supplementary contributions for additional services. The basic performance must include a fundamental, sound administration. Additional services can be offered to and be elected by wards. The basic contribution shall be set at an amount that is equal per leasing unit.

(3). Because the contribution however, notwithstanding paragraph 2 can be divided into a fixed contribution to be determined per section, and a contribution to be determined per leasing unit. The fixed contributions per section must not exceed the costs of budgeting and financial reporting.

(4). For the purposes of calculating the Administration contribution will be used following allocation standard:





1) per residential leases, including juvenile homes, single rooms and shared households, calculated 1 leasing unit.

2) PR. 60 m2 gross floor area of the property business and institutional leases as well as service area shall be calculated 1 leasing unit.

3) per garage or carport leases calculates 1/5 leasing unit.





(5). Common facilities, including common laundries, shall not be taken into account in the calculation referred to in paragraph 4.

section 30. Departments under construction pays byggesagshonorar and Board expenses for housing organization for byggesagsadministrationen.

(2). The provision in paragraph 1 shall apply mutatis mutandis to branches in operation, which carried out works and activities in accordance with the provisions of section 37 of the Act on public housing, etc., which leads to a rent increase.

(3). There can not be charged byggesagshonorar and Board expenses in connection with the implementation of other works other than those referred to in paragraphs 1 and 2. This is particularly extensive and complex maintenance and renewal works, housing organization, however, with the Municipal Board's approval to charge byggesagshonorar and Board expenses, see. (1).

section 31. The rules in § 27, paragraph 3, and § § 28-30 is used similarly in the General's management organisations and in General cooperatives. Notwithstanding section 29, paragraph 3, 1. paragraph, may be different due contributions for leasing units in the various subsidiary organizations and managed social housing organisations.

section 32. The provisions of § 27, § 29, paragraphs 1, 2, 4 and 5, and section 30 is used similarly in General older homes, which are owned by municipalities, regions and self-governing institutions, and on General youth homes, owned by self-governing institutions.

Chapter 8

Equity

section 33. Social housing organisations own funds consist of:





1) Funds in the Fund, as referred to in the outline. Chapter 10.

2) any working capital.

3) guarantee capital in general guarantee organizations and organizational units of general housing organisations and General cooperatives.





(2). General's management organisations and General cooperatives own funds consist of the funds referred to in paragraph 1, no. 2 and 3. In addition, comprises equity funds in an outline of the Fund, if the Municipal Council has set a maximum for the organisation's management or the company's working capital, or if the cooperative's management organization or cooperative society decides to establish a Fund, as referred to in the outline. section 36 (2).

Chapter 9

Working capital

§ 34. Working capital, see. § 33, can be built by profits from the Organization's financial statements, which are not needed to cover deficits from previous years.

(2). Working capital consists both of funds that are tied into the Organization's fixed assets, such as cash.

section 35. The Municipal Council may set a maximum for social housing organisations, General's management organisations and General cooperatives working capital.

(2). Maximum for working capital is determined as a fixed amount per Crown leasing unit, see. section 29, paragraph 4. The amount is adjusted annually in accordance with the net price indices calculated by Statistics Denmark.

(3). Amount in excess of the maximum for working capital, which the Municipal Council have laid down, is the property of the Organization's disposition Fund referred to in article 6. section 37 (1) (8). 3.

Chapter 10

Outline and special reserve fund account

§ 36. A non-profit housing organization must make provisions for an outline of the Housing Fund Organization.

(2). The Municipal Council has established a maximum for a non-profit organization or a General's management of the cooperative, shall be established a working capital fund in the outline's management organization or cooperative society. In addition, a General's management organization or a general cooperative society decide to establish an outline Fund. The decision is applicable for the following financial year.

section 37. In social housing organisations outline Fund included the following:





1) special contribution from residential locations, with the exception of those referred to in section 22, paragraph 5 referred to departments.

2) surplus on a branch operation, see. However, section 75.

3) surplus of housing the Organization's operation, to the extent that the profits exceed a fixed maximum, Councillor for housing the Organization's working capital.

4) liquidity, resulting in connection with udamortiserede priorities in residential locations that have received public aid commitments before the 1. January 1999, or listed without public support, see. section 45 (1).

5) liquid funds in departments that have received the commitment of public aid after 31 December 2002. December 1998, resulting in connection with the borrower's payment, as from the 36. years after the recording, see. section 45 (1).

6) cash and cash equivalents in departments that have received the commitment of public aid after 31 December 2002. December 1998, resulting in connection with the borrower's payment exceeds the benefits on mortgage loan, up to and including the 35. years after the recording, see. section 45 (1).

7) Release of housing the Organization's administration property, as well as net proceeds obtained in connection with a second mortgage or equity from the sale of the property.

8) Net proceeds from housing the Organization's inclusion of new loans under section 24 of the Act on public housing, etc., or by building the Fund's deposits in a section is done liquid under section 46 (1).

9) net proceeds, after payment of the debt, which recovery of resident deposits with possibly index Appendix as well as repayment of deposit, resulting from the liquidation of a business unit or transfer of a part of a section, see. section 100, paragraph 1, and section 102 (1).

10) Net proceeds from liquidation after sale by a non-General Department, listed with sales in mind, see. section 100, paragraph 2.

11) cash and cash equivalents resulting from the return or the total or partial repayment of loans granted by housing the Organization's building Fund.

12) cash and cash equivalents, as the housing organization decides to transfer from its working capital.

13) rate of return of the Fund, see the outline. § 50 (2).
(2). 2/3 of the funds referred to in paragraph 1, no. 4, shall be paid by the Housing Department through housing the Organization's disposition Fund on a quarterly basis for the national building Fund country outline Fund.

(3). Housing departments in social housing organizations that have received commitment of public aid after 31 December 2002. December 1998, the payer through housing the Organization's disposition fund quarterly





1) 1/3 of the liquid funds, referred to in paragraph 1, no. 5, for the national building Fund country outline Fund,

2) 1/3 of the liquid funds, referred to in paragraph 1, no. 5, for the national building fund new construction fund and

3) cash resources, referred to in paragraph 1, no. 6, for the national building fund new construction fund.





(4). The national building fund with the Welfare Minister's approval may lay down detailed rules on deposit amount in accordance with paragraphs 2 and 3.

(5). In the General's management organisations and General cooperatives outline Fund referred to in article 6. section 36, paragraph 2, the products referred to in paragraph 1, no. 3, 7, 12 and 13.

section 38. The Department reserves to outline the Fund shall annually provide 204 € per leasing unit, until the Fund for housing the Organization as a whole in liquid funds accounts for at least $ 3950 per leasing unit, see. section 29, paragraph 4. If the Fund be reduced below this amount, shall be carried out on new annual reserves. The said amount shall be adjusted in accordance with the by Statistics Denmark calculated net price indices with price figure for the month of april 2007 as the base. The adjustment is carried out once a year, for the first time with effect for the fiscal year that follows almost following the publication of the price figure for the month of april 2008.

§ 39. Outline the Fund's resources are used for the following:





1) Subsidies to cover losses or prevention of losses in the operation of residential locations. Order's management organisations and cooperatives can be loaned or granted subsidies to cover losses or prevention of losses in the operation of managed social housing organisations, departments. However, grants may not be granted to the departments referred to in section 22, paragraphs 5 and 7. A General's management organisation may also, in accordance with the provisions of 2. and (3). paragraph make loans or provide grants to departments by the subsidiary organisations, as housing organisation not managing.

2) Lending or grants to offset extraordinary losses on housing the Organization's operation, for's management organizations and cooperatives to extraordinary losses in the operation of the in no. 1, 2. and (4). paragraph referred to social housing organisations.

3) Lending or grants for securing housing the Organization's continuing activities.

4) Lending to the construction of new social housing units.

5) Lending, as well as ongoing performance support as referred to in paragraph 5 to the straightening, repair, maintenance, improvement, modification, merger of houses and environmental improvement in residential locations. Order's management organisations and cooperatives, lending and ongoing performance support for similar purposes also happen to managed social housing organisations, departments. An organisation's management may also make loans and ongoing performance support to departments by the subsidiary organizations, like the Organization's management does not administer.

6) Loans or grants for the financing of housing the Organization's computer equipment, see. However, paragraph 2, provided that the Municipal Council has established a maximum for housing the Organization's working capital and provided that working capital is not enough to finance it.

7) Loans or grants for redeeming of a buy-back clause, as are things like on a business unit that is created before the 1. July 2000.

8) Lending or grants for the financing of housing the Organization's administration property, see. However, paragraph 2, provided that the Municipal Council has established a maximum for housing the Organization's working capital and provided that the Municipal Council approves funding.

9) Loans or grants for the promotion of General construction and residential purposes to the extent that the Ministry of social welfare shall notify the consent.

10) Lending or grants for reduction of rent in social housing organizations departments in connection with the reorientation, etc.

11) Grants to reduce residents ' deposits in older sections, for organisations and cooperatives in's management earlier branches of the social housing organisations, referred to in point 1. 1, 2. and (4). paragraphs, see. § 56 if a reduction is considered necessary in order to deal with rental problems.

12) Deposit payment to the municipality by the re-letting of capital grant apartments.

13) Deposits in approved urban regeneration companies, see. However, paragraph 2.

14) Deposits of guarantee capital or capital, see cooperative. However, paragraph 2, as a housing organisation shall carry out in a General's management organization or in a general cooperative society, provided that the Municipal Council has set a maximum for the daughter organisation's working capital and provided that working capital is not enough to finance the transfer.

15) grant to index regulation of residents ' deposits for tenants whose housing agreement or rental agreement is concluded before 1 January 2002. April 1975.

16) Allowance to cover housing the Organization's expenditure to resident advisors, provided that the national building Fund and the municipality also provides grants to cover the total cost. Order's management organisations and cooperatives, grants provided to managed social housing organisations. An organisation's management may also provide grants for daughter organizations, like the Organization's management does not administer.





(2). Casualties in the operation, which is due to the rental availability and which are not covered by the municipality in accordance with the law on public housing § § 54, paragraph 4, 59, paragraphs 1-3, 62 or 63, paragraph 3, should be covered by outline Foundation. If the outline of the Fund balance in doing so comes under the minimum per leasing unit, as referred to in section 38, or special conditions, moreover, justified by the Municipal Council approve, the loss can be wholly or partly covered by the Department.

(3). Use of funds for the purposes referred to in paragraph 1, no. 6-8, and no. 13 og14, can only happen if the outline of the Fund cash does not fall below the minimum per leasing unit, as referred to in section 38. Deposits of funds up to a maximum of 5000 DKK for the purposes referred to in paragraph 1, no. 14, however, can happen regardless of that outline the Fund's cash resources has not reached the minimum.

(4). Lending of funds for new construction in accordance with paragraph 1, nr. 4, repayable over a maximum of 50 years. Lending of funds for modernization and improvement in accordance with paragraph 1, nr. 5, repayable over a maximum of 30 years, lending for improvements pursuant to section 37 (b), paragraph 1, of the law on public housing, etc. However, repayable over a maximum of 20 years.

(5). Ongoing performance support for the purposes referred to in paragraph 1, no. 5, can be done in the following ways:





1) as a contribution to the payment of benefits on loans.

2) related to the acquisition of the entire performance payment on loans, which at the same time correspond to the collection of ongoing contributions with another payment profile via the rent. The current contribution will be calculated so that payments balances over the loan term.

3) As reimbursement of part of the national building Fund's expenses to performance support for housing the Organization's construction, see. section 91, paragraph 1, of the law on public housing, etc.





§ 40. In addition to their use for the purposes referred to in section 39, paragraph 1, may outline the Fund in fact defensible extent available temporarily, if housing organisation economics or liquidity is not compromised, or housing the Organization cut off from in the necessary extent to be able to support its other divisions.

(2). In addition to lending to the housing organization itself can only happen for housing the Organization's General lending departments. In a's management organization and in a cooperative can be for residential lending organization itself as well as for managed social housing organisations and for their general wards. For the case of the organisation's management can also happen to daughter lending organisations and departments of these, as the Organization's management does not administer.

§ 41. On a special appropriation account in General older homes, owned by an independent institution, a municipality or a region included the following:





1) liquidity, resulting in connection with udamortiserede priorities in older homes that have received public aid commitments before the 1. January 1999.

2) cash and cash equivalents in older homes that have received the commitment of public aid after 31 December 2002. December 1998, resulting in connection with the borrower's payment from the 36. years after the recording of the mortgage.

3) cash and cash equivalents in older homes that have received the commitment of public aid after 31 December 2002. December 1998, resulting in connection with the borrower's payment up to and including the 35. years after the recording of the mortgage exceeds the benefits provided on loan.





(2). 2/3 of the liquid funds, referred to in paragraph 1, no. 1, shall be paid on a quarterly basis for the national building Fund country outline Fund.

(3). For General senior citizen, owned by an independent institution, a municipality or a region, which has received pledges of public aid after 31 December 2002. December 1998, be paid quarterly





1) 1/3 of the liquid funds, referred to in paragraph 1, no. 2, for the national building Fund country outline Fund,
2) 1/3 of the liquid funds, referred to in paragraph 1, no. 2, for the national building fund new construction fund and

3) cash resources, referred to in paragraph 1, no. 3, for the national building fund new construction fund.





(4). If the rent exceeds the usual rent for similar lease, can the rent with National Building Fund's prior approval and transfer of liquid funds, shall be reduced in accordance with paragraph 1, to the reserve account may be in whole or in part may be omitted for that part of the cash and cash equivalents that are not paid for the national building Fund National Fund and the new construction fund, as referred to in the outline. paragraphs 2 and 3.

(5). The national building fund with the Welfare Minister's approval may lay down detailed rules on deposit amount in accordance with paragraphs 2 and 3.

(6). The provisions of § 39, paragraph 1, no. 1, 1. and (3). item (iii). 2-4, nr. 5, 1. item (iii). 9 and 11, as well as paragraphs 4 and 5, and section 40 (1) shall apply correspondingly to the products included in the special reserve account as mentioned in paragraph 1.

(7). Casualties in the operation, which is due to the rent availabilities, and not covered by the municipality under section 57 (1) and (2) or section 58 of the Act on public housing, etc., should be covered by the special appropriation account, see. (1). The Municipal Council may, however, in exceptional cases, approve, that loss completely or partially covered by the Department's revenue or any filed, funds for rental availability.

§ 42. On a special appropriation account in general youth homes, owned by an independent institution, included the following:





1) liquidity, resulting in connection with the borrower's payment from the 36. years after the recording of the mortgage.

2) cash and cash equivalents, resulting in connection with the borrower's payment up to and including the 35. years after the recording of the mortgage exceeds the benefits provided on loan.





(2). For the housing referred to in paragraph 1, shall be paid quarterly





1) 1/3 of the liquid funds, referred to in paragraph 1, no. 1, for the national building Fund country outline Fund,

2) 1/3 of the liquid funds, referred to in paragraph 1, no. 1, for the national building fund new construction fund and

3) cash resources, referred to in paragraph 1, no. 2, for the national building fund new construction fund.





(3). If the rent exceeds the usual rent for similar lease, can the rent with National Building Fund's prior approval, and shall be reduced by the transfer of cash to the reserve account in accordance with paragraph 1 may be refused in whole or in part similar to the share of the cash and cash equivalents that are not paid for the national building Fund National Fund and the new construction fund, as referred to in the outline. (2).

(4). The national building fund with the Welfare Minister's approval may lay down detailed rules on deposit amount in accordance with paragraph 2.

(5). The provisions of § 39, paragraph 1, no. 1, 1. and (3). item (iii). 2-4, nr. 5, 1. item (iii). 9 og11, and paragraphs 4 and 5, and section 40 (1) shall apply correspondingly to the products included in the special reserve account as mentioned in paragraph 1.

(6). Casualties in the operation, which is due to the rental availability and is not covered by the municipality pursuant to section 53 (a) of the law on public housing, etc., should be covered by the special appropriation account, see. (1). The Municipal Council may, however, in exceptional cases, approve, that loss completely or partially covered by the Department's revenue or any filed, funds for rental availability.

Chapter 11

Building Fund

section 43. For housing the Organization's building Fund Savings transferred by installments, etc. on the Department's priorities. To build the Fund transferred further savings by instalments on loans to finance the outbuildings, modernisation and improvements referred to in section 44, paragraph 2. These transfers make up then building the Fund's deposits in the Department.

(2). Transfer in accordance with paragraph 1 may only take place if the property's acquisition of the basic regulation. section 44, including possible index regulation does not exceed the latest public cash assessment. Exceeds the acquisition cost will be depreciated there instead, this assessment on the property. Such copying, however, does not entail that the former construction fund transfers must be allocated to depreciation.

(3). Tenants who have retained the right to return of a share in the building Fund, must continue to be attributed to a proportionate share of the resources be allocated to the Fund.

§ 44. By a Department for the purposes of the original acquisition cost, total, actual acquisition cost, even if this exceeds the acquisition cost, which is finally approved by the Municipal Council after construction completion, plus possibly deposits for mortgage lenders as well as, where appropriate, exchange rate losses.

(2). The cost of later additions made, modernisation and improvements measured as in paragraph 1, shall be attributed to the acquisition cost if the cost of supplementary, modernisation or improvement at the time is or might have been mortgaged under the same conditions in relation to lending limits and maturity, which applies to the prioritization of new construction after the mortgage Act.

§ 45. By udamortisering of mortgage or other loans that have been admitted to the financing of the acquisition cost, will terminate the transfer to the building Fund. The rent be reduced not, see. However, paragraph 2, and cash and cash equivalents, resulting in a Department, as a result, transferred cash to outline the Fund.

(2). If the rent exceeds the usual rent for similar lease, can the rent with National Building Fund's approval on the recommendation of the Municipal Board should be reduced, and the transfer in accordance with paragraph 1 to outline the Fund may similarly be refused in whole or in part, for the part of the liquid assets that are not paid for the national building Fund National Fund and the new construction fund, as referred to in the outline. section 37 (1) (8). 4-6, and paragraph 2 and 3. For departments, which alone contains the institutions covered by Chapter 12 of the law on public housing, etc., made acceptance of rent reduction, however, by the Municipal Council.

§ 46. Building the Fund's deposits in a Chamber may, for the purpose of financing new construction be liquid by the inclusion of new loans. The inclusion of such loans should not result in increased loan services for the Department. Net proceeds of loan uptake transferred to outline the Fund and build the Fund's deposits in the Department be reduced accordingly.

(2). Costs and losses by new priorities and conversion of nominallån decreases the building fund deposits in the Department accordingly.

Chapter 12

Capital management

§ 47. Housing organization to manage the housing organization and Department resources in the best possible way, taking into account the greatest possible safety and the best possible return on investment.

(2). Housing organization decides whether there should be separate or joint management of departmental resources. By separate management created banking and depot holdings for each Department. By joint management create combined banking and depository holdings.

(3). Housing the Organization's funds may be included in a common management. Departments that are not solvent may not participate in a joint management. If housing organization is no longer solvent, there must be separate management.

section 48. There must be no joint management between a non-profit housing organization or its general departments ' resources and other resources, including funds belonging to other organizations or placed in residential properties without General status.

(2). Notwithstanding the provisions of paragraph 1 may, however, establish joint management in the following cases:





1) A General's management organization and its General daughter organisations funding can be included in a joint management with daughter organisations ' departments ' resources.

2) Housing Organization and its departments ' resources can be included in a joint management with a lawyer in accordance with the rules of client accounts.

3) More social housing organisations, funds and departmental resources can be included in a joint management, if the bank account and custody account sounds at all participating social housing organisations ' names and only on these, and if management is done under safe conditions, as well as accounting under special audit requirements, produced by the national building Fund. A common management system with several housing organisations shall be declared to the National Building Fund prior to its implementation and must comply with the Fund's rules on guarantee scheme for Department resources, see. § 88, paragraph 1, of the law on public housing, etc.

4) A non-profit housing organization's own funds and departmental resources may be placed in a special section of a mutual fund, which alone consists of social housing organizations, see. section 49 (2). The placement must be notified to the National Building Fund before it initiated and must comply with the Fund's rules on guarantee scheme for Department resources, see. § 88, paragraph 1, of the law on public housing, etc.





§ 49. Outline of the Fund and Department funds must be stowed securely and thus, to the extent necessary and at any time on short notice can be made cash to use for their purposes. The cash situation shall be minimal.

(2). Departmental funds and cash working capital, which is not located in the cash situation, as well as cash and cash equivalents in the outline must be placed in the Fund assets denominated in Danish kroner, see. However, paragraphs 3 and 4:





1) in deposits at financial institutions, which has its registered office in a country within the European Union or in a country with which the community has entered into an agreement on financial matters,
2) in mortgage bonds, covered bonds, covered bonds and other bonds, which provide an equivalent level of safety, since the securities must be issued in and admitted to trading on a regulated market in a country within the European Union or in a country with which the community has entered into an agreement on financial matters,

3) in bonds or debt instruments issued or guaranteed by the State or regional or local authorities with tax udskrivningsret within the European Union or a country with which the community has concluded an agreement with financial or

4) in departments in mutual funds or similar institutions, specialised associations, approved or registered professional associations, see fåmandsforeninger. Act on investment associations and special associations and other collective investment schemes, etc., when Chambers alene haralmene housing organisations as members, and only puts the funds as specified in no. 1-3. If the funds are placed in the branches of an association that is managed by an association-owned investment management company, can the Department's funds, however, to the extent necessary, be placed as shares in investment management company.





(3). A departmental funds can be loaned to apply for housing through the organization housing the Organization's other general wards. Housing organization shall deposit that is undeniable good security for the funds, and that they can be released at short notice. Lending must not be made to departments with accumulated operating deficits due to difficulties, or for the rental departments, where rental difficulties are expected. For other departments with accumulated operating deficit in excess of 1 month's gross rental income may only happen with the consent of the Board of Directors municipal lending. Similar rules apply to lending, which is done from a housing organisation through an organization's management to its other General daughter organizations.

(4). A departmental resources can be borrowed by the Department itself.

(5). Loan of money repayable over a maximum of 10 years. However, repaid loans for improvements pursuant to section 37 (b), paragraph 1, of the law on public housing, etc. over a maximum of 20 years.

§ 50. The Department funds in shared management must accrue interest with an interest rate at least equal to the Danish National Bank discount rate minus 2%-points.

(2). Outline, resources in the Fund must be at least remunerated at a rate equivalent to the Danish National Bank discount rate minus 2%-points. However, this does not apply to lending under section 39 (1) (8). 1 and 2. The Municipal Council has established a maximum for housing the Organization's working capital, housing the organization may decide to return the outline, resources in the Fund may be omitted when the minimum for the Fund is reached, see. section 38.

(3). Lending from the home organization to a Department may be remunerated at a rate equivalent to the Danish National Bank discount rate plus 1 percentage point.

(4). The rules laid down in paragraphs 2 and 3 shall not apply to lending to the departments referred to in article 22, paragraph 5. Lending to these departments should be remunerated at a rate at least equal to the Danish National Bank discount rate plus 2 percentage points.

(5). Home organisation must not receive remuneration in connection with the loan of a Department's own funds transferred thereto, see. section 49, paragraph 4. The Department, however, must cover housing the Organization's costs in connection with the loan transaction.

(6). Interest calculation in accordance with paragraphs 1 to 4 shall be carried out in accordance with the usual calculation principles. The basis for the calculation can be summed up by day to day and must at least be measured month to month, primo, mid-or at the end.

§ 51. Has the housing organization joint management, housing organization can decide to transfer a grant for residential locations, for he or she to the organisation's management of the organisations's management daughter organizations departments. Home Organization at the same time shall take decision on grant distribution among departments or subsidiary organizations departments.

(2). Universal cooperatives may decide to transfer a grant from its working capital for managed social housing organisations, departments.

(3). Grants in accordance with paragraphs 1 and 2 may not be granted to the departments referred to in section 22, paragraphs 5 and 7.

§ 52. The provisions of section 47, paragraph 1, and section 49 (1) and (2) shall apply correspondingly in self-governing institutions, which contains general senior housing or general youth housing.

Chapter 13

Resident deposits and deposit

§ 53. For partial funding of a Department pays the tenants who get housing in the Department, a residents ' deposits, see. section 45 of the law on rent of public housing. Inmate deposit included in the Department's assets as liable capital.

(2). At the time of the first rental of a branch may be established provisionally. transfer the inmate The final fixing of inmate transfer occurs when the construction company for the Department is completed and is calculated on the basis of the acquisition cost and the mutual use value. Any increases in residents ' deposit after the rule of 2. point happens with 3 months ' notice.

(3). Housing the Organization's Board of Directors determines whether the Department's real estate officials must pay deposits by occupation in the Department.

(4). There shall be no resident deposits for single rooms, which are labeled as universal family homes and for joint tenancies, see. § 2 of the law on rent of public housing.

§ 54. At the conclusion of the lease, where there are no charged inmate deposits according to the rules of section 53, the social housing organization can instead require deposit equivalent to up to 3 months rent.

§ 55. When a tenant's rights in respect of a dwelling shall come to an end, the social housing organisation will refund the deposited inmate deposits or deposit.

(2). Housing organization can make set-off of the amount referred to in paragraph 1, for the tenant's obligations to the social housing organisation or Department, including for any expenses relating to the contractual premises redecoration by vacating the property.

(3). A tenant may not set off claims against the Department, other departments or the social housing organisation in its obligation to pay the residents ' deposits.

section 56. If the original inmate deposit plus any subsequent increases, including index amount pursuant to section 112 of the law on rent of public housing, substantially exceed the contribution for dwellings of similar quality, equipment, etc., in new construction, the social housing organisation by re-letting of the dwelling reduce injection. Such a reduction can be effected to the extent that it is considered necessary in order to deal with rental problems.

(2). The necessary funds for the possible reduction of residents ' deposits in accordance with paragraph 1, shall be obtained by the individual departments at annual revaluation reserves on the operating budget. If the Fund has a social housing organisation outline for housing the Organization's undertaking appropriate size, funds from the Fund reasonably could be made available to departments for this purpose.

§ 57. It must be assumed that deposit inmate deposits or deposit will not be able to cover protects tenants ' commitments to the Department, including expenses in connection with the premises vacates, the social housing organization can increase the transfer or deposit with effect for new tenants. The increase in presumes Municipal Board of Directors ' approval.

§ 58. The Municipal Council may, in order to deal with rental problems provide an assurance of admission of mortgage used to reduce residents ' deposits in the former facilitate collective housing, see. section 73 (2) and (3) of the law on public housing, etc.

(2). Mortgage loan may be granted in order to reduce inmate deposit to minimally, 2% of the finally approved the acquisition by building construction.

(3). Shall notify the Municipal Council guarantee of inclusion of mortgage regulation. (1) give this notice to the Economy at the same agency.

(4). The amount by which the contribution will be reduced, the inmate shall be paid to the tenant concerned from the time when the new mortgage is recorded. If the tenant has received loans in accordance with the law on individual accommodation assistance for the payment of the deposit, however, the amount paid to resident lender.

(5). Performance support under section 73, paragraph 3, of the law on public housing, etc., shall be paid from the time when the mortgage loan is taken home.

section 59. Disagreement on the repayment of inmate deposits or deposit is determined by residents ' complaints, see. section 50 of the law on rent of public housing.

section 60. The provisions of section 53 (1) and (2), § 55, § 57, 1. paragraph and section 59 shall apply correspondingly in General older homes, which are owned by municipalities or regions.

(2). The provisions of § 53, §§ 55-57 and section 59 shall apply correspondingly in General older housing and General youth homes, owned by self-governing institutions.

Chapter 14

Provisions and maintenance

section 61. In departments not covered by Building damage Fund, see. § 151 of the law on public housing, etc., must be carried out once a year a review of the property's maintenance mode. The review does not include the individual leases on the inside. On the basis of the examination shall be written up in a report about the property's maintenance mode.

(2). In departments covered by Construction injury Fund, see. § 151 of the law on public housing, etc., apply the rules laid down in the Ordinance on building operation.

§ 62. Housing locations shall annually transfer an appropriate amount to the following:





1) Renewal of technical installations.
2) Main refurbishment of Department property.





(2). Housing the Organization's Board of Directors may, however, notwithstanding paragraph 1, decide that a Department must drop total for scheduled and periodic maintenance of building components and installations.

(3). Henlæggelsernes size in accordance with paragraphs 1 and 2, shall be determined on the basis of a maintenance and renewal plan, covering at least the next 10 years. The amount is determined after an assessment of the building part and the installations ' acquisition price at the time of genanskaffelsen.

section 63. Housing locations shall annually transfer an appropriate amount to the following:





1) Redecoration of apartments by urban migration or the payment of a normal refurbishment amounts, to the extent that the expenditure is not for vacating tenants in departments of maintenance system in accordance with section 26 of the law on rent of public housing.

2) Internal maintenance of the apartments in departments with maintenance scheme under section 27 of the law on rent of public housing.

3) refurbishment of apartments by housing vacancies in departments with maintenance scheme under section 27 of the law on rent of public housing.

4) loss on rental availability to the extent that the loss should be covered by the Department, see. § 39, paragraph 2 2. point, and losses from companies moving away.





(2). In addition, residential locations transfer appropriate amount to a reduction in resident deposits, see. section 56.

section 64. The departments referred to in article 22, paragraph 5, shall make suitable provisions for the consolidation of the Department's annual economy.

section 65. Provided products cannot be used for purposes other than those for which they are assigned to, unless the purpose is lapsed. However, the funds can be loaned under the rules in section 49.

(2). There can not be assigned to the modernisation and improvement works.

§ 66. The provisions of §§ 61-65 used equivalent in General older housing and General youth homes, owned by self-governing institutions.

Chapter 15

Budgeting

section 67. The operating budget for the social housing organisation and of each Department should be drawn up so that any rent increases can take effect at the beginning of the financial year. Operating budget for General senior housing, which is owned by municipalities, regions or self-governing institutions, or general youth homes, owned by self-governing institutions, must be drawn up so that any rent increases can take effect at the beginning of the financial year.

(2). In the operational budget for a section of a public housing organization or an independent institution to the rent for the Department's dwellings and other premises be set so that there is balance between total expenditure and revenues in the Department, see. section 77 (1). In the operational budget of the General senior housing, which are owned by municipalities or regions, drawn up in accordance with the rules in force for the municipalities and regions, the rent must be set so that there is balance between total expenditure and revenues in the Department, see. section 77 (1).

(3). Any under-budgeted financing must be phased out over a maximum of 5-10 years. Any accumulated operating deficits in the Chambers to be budgeted settled over a maximum of 3 years. It is required for the continuation, however, settled the deficit over a maximum of 5-10 years.

(4). Deficit of the general housing organizational operation shall be budgeted in the next fiscal year.

section 68. There must not be drawn up separate budget if a residents ' group in a Division under section 34, paragraph 5, of the law on public housing, etc. make decisions, which concern only a part of the Department.

section 69. The provisions of section 67, paragraph 3, and section 68 shall apply correspondingly in General older homes, which are owned by municipalities, regions or self-governing institutions, and on General youth homes, owned by self-governing institutions.

Chapter 16

Financial reporting

section 70. Separate financial statements of the social housing organization and its individual departments, including the departments referred to in article 22, paragraph 5, shall be drawn up in accordance with the chart of accounts with questionnaires for housing organisation and departments, which are annexed to the order. A General's management organisation and a general cooperative society must draw up the annual accounts in accordance with the chart of accounts for the social housing organizations and the questionnaire for the General's management organization and the General cooperative society.

(2). For departments under construction compiled separate balance.

§ 71. In addition to the company shall deliver the social housing organization Board of Directors an annual report, which detailed outlines for the economic development of the Interior organization and its departments in the financial year. Including accounted for any special economic problems of the housing organization and its departments, of the measures taken or planned for the solution of such problems, and for the conditions that an auditor may have complained.

(2). The social housing organization is subject to administrative review and the annual report should report on the targets and results achieved on the basis of the conducted management audits.

section 72. The accounts for the social housing organisation and all departmental financial statements annexed to the Board's annual report and transcript of the audit report are submitted within 6 months after the end of the financial year to the EDPS Municipal Council, see. Chapter 21, as well as for the national building Fund, see. (4). Is a section in another municipality than the supervisor housing organization, submitted the financial statements of the Department concerned, as well as for housing the Organization settled the Board's annual report and the audit report also to the printout of this Municipal Council.

(2). A non-profit organization's management accounts are submitted to the Organization's home municipality as well as to subsidiary organisations the member municipalities. The individual accounts are submitted also to the organizations ' daughter's management organization's home municipality. A general cooperative society accounts are submitted to the company's home municipality as well as to individual members of the uprooted communities.

(3). The accounts of the departments, as is mentioned in section 22, paragraphs 5 and 7, are submitted to housing the Organization's home municipality, see. section 109 (2).

(4). Accounts must be submitted to the country's building Fund in accordance with paragraph 1, in a computerised form in accordance with the guidelines laid down by the National Building Fund. The guidelines shall be approved by the Ministry of social welfare.

(5). The EDPS Municipal Council can demand that the computer-based accounts in accordance with paragraph 4, at the same time, be forwarded to the Municipal Council.

(6). Accounting information can be passed to the Ministry of social welfare for statistical purposes.

section 73. The accounts for the social housing organization and Department assets, liabilities, financial position and profit or loss must give a true and fair view, on the basis of good accounting practice for social housing organisations.

(2). The rules of the Danish financial statements Act applied only to the extent that the Act on public housing, etc. or notice on operation of public housing, etc. with the annex does not set rules. The valuation of the Department's properties is done under section 44. By lasting added value of housing the Organization's management real estate needs the property revalued.

(3). The Department funds in shared management and housing the Organization's other short term debt in home organization's balance must continually be fully matched by cash, bonds or similar and lending to departments.

(4). Loan incl. borrowing costs for redeeming of a thing like buy-back clause, which is the responsibility of a Department that was created before the 1. July 2000, can be recorded in the balance sheet at acquisition cost for dismantling the Department over the loan term.

§ 74. Costs of mortgage payments to be included in the accounts for the year in which the services relate.

(2). If a section in the fiscal year, which started in 1993, has not included mortgage payments as provided for in paragraph 1, may be provided, until the loan is udamortiseret, however, for the longest time until 31 December 2005. December, year 2009, continue to be posted in the fiscal year in which they are due.

(3). Converted loans covered by paragraph 2, and occurs in the context of a fiscal year 5 terms, can a possible additional term be carried over to the following fiscal year. The transfer can take place until the loan is udamortiseret, however, for the longest time until 31 December 2005. December, year 2009.

§ 75. Profits by a branch operation is to be used for the coverage of under-funding or deficits from previous years.

(2). For departments, belonging to a non-profit housing organization, profit in addition to the profits referred to in paragraph 1, shall be transferred to the Fund, unless it is used to outline the exceptional provisions of the basic regulation. §§ 62-64. For departments, which contains general senior housing or general youth homes, belonging to an independent institution, the profits out of the surplus referred to in paragraph 1, apply to extraordinary reserves, see. §§ 62-64. For departments, which contains general senior citizen who belongs to a municipality or a region, the profits out of the surplus referred to in paragraph 1, apply to extraordinary reserves, see. sections 62 and 63.
(3). The surplus, which is due to the fact that the actual cost of the loan services (inmate payments) on the mortgage is less than the budgeted expenditure, however, notwithstanding paragraph 1, may be transferred to a common adjustment account. The same applies to profits, as a result of that there is no provision in the mortgage loan is paid the first 3 months after the recording.

§ 76. Financial reporting for municipal and regional General senior citizen must be in accordance with rules to be fixed by the Municipal Council and the Regional Council respectively.

(2). The provisions of sections 70 and 71, § 72, paragraph 1 1. paragraphs, and paragraphs 4 to 6, section 73, paragraph 1, and paragraph 2, 1. and 2. paragraph, section 74 and section 75 (1) and (3) shall apply correspondingly in General older homes or general youth homes, owned by self-governing institutions.

Chapter 17

Rent setting, etc.

§ 77. The rent for a departmental homes and other premises must be set so that it, along with the Department's eventual other income is sufficient to cover all its foreseeable operating expenses, including expenses for prescribed contributions and required reserves.

(2). By commissioning a Department submitted the application for approval of the rent and the distribution thereof on each residential leases to the Municipal Council at the latest at the same time as the commencement of the rental.

(3). At the time of the first rental of a Department can the rent be determined provisionally. The final fixing of the rent expense is calculated when construction is done, and the final financing is made. The initial rent and increase of this must also be approved by the Municipal Council. Any increases in the rent in accordance with the rule set out in 2. point happens with 3 months ' notice.

(4). Changes in the rent distribution must be approved by the Municipal Council.

(5). Application for approval of rent increases as a result of reasonable modernisation works, collective works, extraordinary renovation works, repairing of building damage and implementation of building modifications, etc. pursuant to section 37 of the Act on public housing, etc., are submitted to the Municipal Council before the work starts. Exceed rent increase within a fiscal year not 1 per cent of the rent increase, however, can be implemented without local management board for approval.

§ 78. The accommodation fee shall be allocated to the Department's housing, taking into account their mutual utility value. The rent for the House or House-room, used for other than residential purposes shall be the rent, which is usual for similar leases in the district or municipality with regard to location, nature, size, quality, equipment, and maintenance mode.

(2). By the merger of the departments of the basic regulation. § 25, adapted the rent taking into account residents ' mutual value over a number of years not exceeding 10 years.

(3). The rent for General youth homes, senior housing, housing arrangements and massively improved general properties that are embedded in a section of a public housing organization, shall be fixed taking into account the funding that applies to these homes. The same applies to the rent for housing established by the décor of unused take takes or by high school of additional floors.

§ 79. Rent increases as a result of increases in departmental operating expenses must be apportioned on a housing with the same percentage, so that the distribution of the total rent by common usage value is maintained. Is there a Division integrated general housing or General older homes, however, first there must be a distribution on each category after the total gross floor area of the property housing, and then a distribution as referred to in 1. paragraph within each housing category. The same applies if the established housing by arrangement of the unused take takes or by high school of additional floors.

(2). Rent increases as a result of modernisation and improvement works are distributed as referred to in paragraph 1, provided that the workers leads to the same relative increase in usefulness.

(3). Rent increases as a result of a departmental redeeming of municipal withdrawal clauses are to be distributed after the home's gross floor area of the property.

(4). Rent increases as a result of a departmental redeeming of buy-back clauses shall be laid down in separate municipal of rent collection for the individual property.

section 80. If a resident group in a Division under section 34, paragraph 5, of the law on public housing, etc. make decisions, which concern only a part of the Department, should cost only levied on this part of the Department.

§ 81. The provisions of § 77, article 78, paragraphs 1 and 2, article 79, paragraph 1 1. paragraph and paragraph 2, and section 80 is used similarly in General older homes, which are owned by municipalities or regions.

(2). The provisions of § 77, article 78, paragraph 1 1. paragraph and paragraph 2, article 79, paragraph 1 1. section and (2) and § 80 shall apply correspondingly in General older homes or general youth homes, owned by self-governing institutions.

Chapter 18

Country ownership and compensation for individual improvements in public housing

section 82. The tenant has the right to carry out improvements to homes and by vacating a few economic remuneration for the costs incurred. The Court does not include white goods. In addition to perform improvements have the tenant the right to without compensation to move and remove non-load-bearing partitions and to erect partitions in usual extent, see. However, section 88 (1).

(2). For the work carried out pursuant to paragraph 1, the maintenance regulations laid down are applied pursuant to article 25, paragraph 2, of the law on rent of public housing accordingly.

section 83. Departmental meeting may by ordinary majority vote decide that there can be carried out other work than the work referred to in section 82, paragraph 1. Workers must relate to that part of the leased, located outside the dwelling.

(2). The works referred to in paragraph 1 may be improvement works and works that are not improvements. Departmental meeting may, in respect of the works, there is no improvement works, decide whether the tenant should carry out restoration by vacates. If the lessee shall make restoration, should the tenant pay a reasonable deposit as security for the payment of resettlement costs.

(3). Departmental meeting decisions must be approved by housing the Organization's Board of Directors. section 82 (2), shall apply accordingly.

(4). Housing organisation shall for each Department draw up an inventory of the works can be performed according to Department meeting decisions in accordance with paragraph 1. Housing organization which give rise to the fact that the tenants are provided with this list. New tenants must have the list issued in connection with the rental agreement.

section 84. Branch meeting has not taken a decision pursuant to section 83 (1), housing the organization enter into agreement with the individual bearings on the execution of the work, which relates to the share of the rented, which lies outside the dwelling.

(2). Home organization may conclude an agreement with the individual tenant to perform other work in the home than the works referred to in section 82, paragraph 1.

§ 85. The work, which is carried out in accordance with the rules laid down in this chapter, shall be reasonable and appropriate. Workers must not deprive homes its character of general housing or its possible nature of housing which is suitable for the elderly and persons with disabilities. Involves workers special maintenance costs for the Department, increased tenant's rent equivalent.

§ 86. Agreements under section 84 shall be expressed in writing. It must be stated in the agreement, which the tenant can perform work. Any conditions, including those relating to time limits and restoration by vacates, must also be reflected in the agreement. section 82, paragraph 2, and section 83 (2), (3). paragraph, shall apply correspondingly.

section 87. Before the tenant initiates work covered by section 82 (1) and § 83, paragraph 1, should the tenant notify the concerned works of housing organisation, which shall ensure that the tenant has the right to carry out the works. Municipal workers requires the Board's approval under section 28 of the Act on public housing, etc., or build the preliminaries after ordnance, shall notify the housing organization tenant, that implementation must await the Municipal Board's decision. Necessary construction proceedings carried out by the housing organization and paid for by the tenant.

(2). Is a written reasoned refusal of a notification or a written notice in accordance with paragraph 1, not communicated to the tenant within 8 weeks after housing the Organization's receipt of the notification, the tenant can begin work. For the purposes of calculating the deadline except for July.

section 88. A tenant who has completed improvements, see. section 82, paragraph 1 1. paragraph shall be entitled to financial compensation. The same applies to a tenant, who has implemented Panel works, see. section 82 (1), (3). paragraph, in conjunction with improvements. The same applies to a tenant, who has carried out improvement works subject to § § 83 (1) and 84 (1). However, it is a prerequisite that the rules in section 87 is observed.

(2). There can not be granted compensation for particularly energy-using installations.

(3). The remuneration shall be paid by the home organization by tenant vacates. Your organization can set off in compensation for the tenant's obligations towards the organization.
(4). The allowance shall be calculated on the basis of expenditure, which shall be documented in accordance with the workers ' end and endorsed the lease. Housing the organisation shall inspect the improvements, etc. Housing organization can reduce the basis for the calculation of the allowance is filled in with the value of existing installations and building components, etc., as covered by improvement works, etc., Housing the organization may further reduce the basis for the calculation of the allowance, if the expenditure is estimated to be disproportionately high.

(5). The allowance is calculated in accordance with paragraph 4 shall be reduced by any aid under other legislation. The allowance may not exceed $ 105,808. As expenditure can only be included expenses for companies that are registered in accordance with the General Law on turnover tax. The said amount is measured in 2008-level and adjusted once a year with the development in Statistics Denmark's net price indices in a 12-month period ending in June, the year before the calendar year of the regulation relates.

section 89. May be granted compensation for several improvements, etc. in the same housing, although workers are not performed at the same time. Taking into account the write-down under section 90, the total compensation to a tenant, however, never exceed the threshold in article 88, paragraph 5.

section 90. The originally calculated allowance is reduced over a minimum of 10 and a maximum of 20 years, depending on the expected shelf life, unless workers agreed a faster depreciation between the tenant and the housing organization taking into account workers ' character.

section 91. Upon the termination or modification of a scheme under section 83, paragraph 1, may not be retrenchments in the tenant's right to compensation for improvement works, which are carried out in accordance with the existing system.

section 92. The new tenant who moves into a home, where the former tenant has implemented improvements, etc., must pay the Department's expenses for reimbursement. At the conclusion of the rental agreement the new tenant can choose between cash payment of expense or a rent increase, which corresponds to the expense, and which ends when the write-down period expires, see. section 90.

(2). Choose the new tenant a rent increase, housing organization to ensure that the Department's spending on this allowance is financed on the cheapest way. By financing housing for the organization or the Department's funds are calculated interest rate corresponding to the normal bank interest rates for similar loans. The remuneration of the expenditure to be included in the rent increase.

section 93. A tenant who has paid the Department's expenditure for compensation with cash payment under section 92 and finally leave the dwelling, before there has been impairment of remuneration under section 90 are entitled to financial compensation equal to the remuneration amount deducted any written obligations to the housing organization. The new tenant who moves into the home, pays the Department's expenditure for this purpose in accordance with the provisions of section 92.

§ 94. Disputes over the tenant's rights and obligations under this chapter shall be decided by the residents ' complaints, see. section 41 of the law on rent of public housing.

section 95. The provisions of §§ 82-94 used equivalent in General older homes, which are owned by municipalities, regions and self-governing institutions, and on General youth homes, owned by self-governing institutions.

Chapter 19

Revision

section 96. The review of the housing organization and its departments accounts is carried out by a chartered or certified accountant.

(2). The review must be carried out in accordance with good public audit practice, as that term is defined in section 3 of the Act on the audit of State accounts, etc. and in accordance with the Welfare Ministry's audit instruction for social housing organisations ' accounts, see. Annex 4.

(3). Auditor has access to inspect all accounting material and all holdings and are entitled to get all the information and assistance as is deemed necessary for the execution of the audit. Housing organisation shall give the Auditor General access to carry out the examinations, as this finds necessary.

(4). Auditor shall immediately report to the housing the Organization's Board of Directors and Councillor, if the auditor finds anomalies of significant importance to the Housing Department for the organization or a financial operation, or if the auditor becomes aware of offences or breaches of regulations of major importance. The auditor must also report to the Organization's Board of Directors and the local authority, housing in the event of uncertainty as to whether the housing organization or Department can meet its financial obligations.

(5). To use for housing the Organization's Board of Directors to be auditor lead audit Protocol. In audit Protocol introduced report on which the audit work performed, as well as all material facts which have given rise to comments, including situations where there is uncertainty as to whether the housing organization has acted in accordance with the applicable rules. In particular, be informed of the auditor's study and evaluation of and conclusions on the housing the Organization's internal control and registration systems, housing the Organization's purposes (in particular on transactions outside the purpose), economy, efficiency and effectiveness. Furthermore, the introduction of information about specific control works, the submission of special reports, advice or assistance.

(6). Housing the Organization's Board of directors should carefully review the audit report submitted at any Board meeting, and any protocol injection must be signed by all Board members.

section 97. If a non-profit housing organization is managed by a non-administrator, Auditor General to assess whether the Administration takes place in suitable conditions.

section 98. Review for municipally owned General senior citizen must be done in accordance with the rules for audits of local authorities ' activities, as laid down in the law on local government administration. The revision of regional-owned General senior citizen must be done in accordance with the rules for the review of the region's business, as laid down in the Act on regions and of the decommissioning of the county municipalities, the capital's Development and the capital's Hospital community.

(2). The provision in section 96 is used similarly in General older homes and on General youth homes, owned by self-governing institutions.

Chapter 20

Liquidation, transfer and merger, etc.

section 99. At the winding-up of a non-profit housing organization used housing the Organization's funds for payment of debts and then to construction and residential purposes after the Welfare Ministry's quantification.

(2). Winding-up of a non-profit housing organization also leads to liquidation of its departments, unless the Welfare Ministry approves another arrangement.

(3). Ministry of social welfare and local authority housing organization's home municipality selects each a liquidator. In cooperative housing associations, guarantee organizations, non-profit housing associations and co-operatives housing the Organization's highest authority also selects a liquidator.

§ 100. At the winding-up of a General Department used the Department's funds for payment of debts and then to repayment of resident deposits with possibly index Appendix and for repayment of the deposit. Excess amount shall accrue to the outline Foundation.

(2). By winding up after the sale of a non-General Department listed for general sale, transferred the net proceeds to outline the Fund.

§ 101. Liquidations of self-governing institutions, which contains general senior housing or general youth homes, and of non-General departments used the provision in § 99 (1) accordingly.

(2). Ministry of social welfare and Municipal Council in the municipality where the self-governing institution is located, select each a liquidator.

§ 102. At the disposal of a portion of the net proceeds shall be paid into a general section which extraordinary repayments on government loans, Government-guaranteed loans deposits or above loans. Excess amount shall accrue to the outline Foundation.

(2). By the sale of part of a property, which contains the General older homes that belong to an independent institution, a municipality or a region, or containing general youth homes, belonging to an independent institution, the net proceeds shall be paid as an extraordinary instalment on the loan guaranteed or the above loans.

§ 103. The dissolution of a public housing organization for the purpose of aggregation with one or more other social housing organisations to be approved by the Municipal Council, see. section 15 of the law on public housing, etc. The defunct housing organization departments and products included in the combined total of the housing organization.

(2). The social housing organization highest authority must, in accordance with article 3. § 6 (2). 10, take a decision on the resolution of the housing organization.

section 104. A General Department merged with another General Department of the basic regulation. section 26, paragraphs 2 and 3, or be taken over the General section of another public housing organization, used the provision in article 100, paragraph 1, does not.

§ 105. The Municipal Council in the municipality where the properties are located, can grant consent for





1) to several properties containing general senior citizen belonging to the self-governing institutions, merged into one self-governing institution,

2) to a property that contains the General older homes that belong to an independent institution and a municipally owned property containing general senior housing, merged to one property, belonging to either an independent institution or a municipality, and
3) that several properties containing general youth homes belonging to the self-governing institutions, merged into one self-governing institution.





(2). It is a condition that announced commitment of public funding transferred, and that the property is transferred to the new merged selvejende institution or municipality. After the merger is the existing self-governing institutions ceased as independent institutions.

(3). The Municipal Council in the municipality where the General senior housing is located, may also announce agreement to municipally owned General senior citizen passes to be a division of a public housing organization. It is a condition that announced commitment of public funding transferred, and that the property is transferred to a new Department of the social housing organisation.

§ 106. Application of Municipal Board's consent to amalgamation pursuant to section § 104 og105 are submitted by the Board of Directors of the independent institution or of the social housing organization's Supreme authority. The application must contain a statement of the expenditures and the proposed financing, including the extent of any required rent increases.

(2). Should the General senior housing or general youth homes after amalgamation belong to an independent institution, to be there when submitting the application be accompanied by a proposal for the statutes of the merged institution.

§ 107. Shall notify the municipal consent without prejudice. § 105, this at the same time give notice to the finance agency, Ministry of social welfare and the national building Fund.

Chapter 21

Supervision

§ 108. Supervision of the housing organization and the self-governing institution maintained by the Municipal Council in the municipality where the housing organization or the independent institution has its registered office, in accordance with article 3. section 109 (2). Provisions in the articles of Association, whereby the supervision of housing organization maintained by another public authority, however, retain their validity, see. § 121. Supervision of residential locations conducted by the Municipal Council in the municipality where the Department is located, see. However, paragraph 2. Make up the homes, located in several communes one section, see. section 25 (4) of the agreements involved local councils, how supervision is exercised.

(2). Supervision of the departments referred to in article 22, paragraph 5, shall be carried out by the Municipal Council in the municipality where the housing organisation has its head office.

section 109. The Municipal Council, which oversees the Organization and housing departments, respectively, shall ensure that the operation is in accordance with the relevant provisions of the law on public housing, etc., the law on rent of public housing, provisions issued in virtue of these laws, and housing the Organization's bylaws.

(2). Housing the Organization's head office must be indicated in the statutes. Registered office must be in a municipality, as housing organisation has significant ties to either by virtue of the number of managed homes or by virtue of the place of business, see. However, paragraph 3. If housing organization changes the home municipality, the articles of Association be changed. Den selvejende institution home site is the municipality in which the institution is located.

(3). Notwithstanding paragraph 2, 2. section, a housing organization can choose to have its registered office in the former municipality.

section 110. The Municipal Council shall ensure that the General senior housing or general youth homes, which belongs to the self-governing institutions, constitute an independent economic entity, which can only be attached to it and be obliged by conditions relating to housing, as the undertaking relate.

§ 111. The Municipal Council shall ensure that the new or amended statutes of housing organisation is in compliance with the rules laid down in the law on social housing, etc. and the requirements laid down by the Ministry of social welfare in accordance with law.

section 112. The Municipal Council approves the interim rent by a departmental in-use, increases of this and the final rent. The Municipal Council approves the addition, rent increases as a result of the work in the Department, referred to in section 77, paragraph 5, of the basic regulation. However, section 77, paragraph 5, 2. point of the commune takes its final administrative decision.

§ 113. The Municipal Council shall ensure that the accounting data are submitted in accordance with the rules set out in section 72.

(2). Accounting material is submitted to the Municipal Council to the critical review in order to ensure the housing organization and its departments ' operation and economy are sound and meets the applicable rules.

(3). Accounting for service areas shall be submitted to the Municipal Council to the critical review in order to ensure that the Department's operating economy ensures that the service area can continue to exist.

§ 114. The Municipal Council may ask housing the Organization's Auditor on a separate declaration on specified conditions, including whether the submitted material complies with the financial provisions in force.

section 115. Provides the accounting material the EDPS Municipal Council cause for criticism, the Municipal Council may impose housing organization to carry out the measures, as deemed necessary, including to increase or decrease the rent. If deemed necessary, the Council call an auditor, who is appointed by the municipality, for housing the Organization's expense, shall examine the housing organization's accounting and finance and delivers a report to the Municipal Council. If the supervisor is not at the same time housing the Organization's home municipality municipality, the municipality shall be informed of any mandatory measures headquarters.

(2). Housing organization fails to comply with the Municipal Board's cold cuts, or gives its relationship in fact Councillor rise to substantial criticism, the Municipal Council reporting to the Ministry of social welfare annexed to the Municipal Board's recommendation and the necessary accounting material.

section 116. There can not without local management board for approval is carried out the following transactions:





1) Divestment of properties where consent pursuant to § 27 of the lov om social housing, etc., are assigned to the Municipal Council.

2) acquisition of properties, see. section 26 of the Act on public housing, etc.

3) Substantial alteration of property, including the destruction of homes, see. section 28, paragraph 1, of the law on public housing, etc.

4) Issuance of mortgages, see. Article 29, paragraph 1, of the law on public housing, etc.

5) Lending or grant of outline, resources in the Fund for the financing of housing the Organization's administrative property under section 39 (1) (8). 8.

6) Lending of departmental funds for departments with an accumulated operating deficit in excess of one month's gross rental income, see. section 49, paragraph 3.

7) aggregation of housing organizations, see. section 103, paragraph 1.

8) aggregation of departments, which the State aid or municipal aid has been granted, or for which a county municipality has authorized aid before 31 December. December 2006, see. Article 25, paragraph 2.

9) Preliminary and definitive fixing of the rent, the determination of the distribution of the rent on the individual residential leases and any subsequent changes in the distribution under section 77, paragraphs 2 to 4.

10) increase in rent under section 77, paragraph 5.

11) Reduction of the rent pursuant to section 45, paragraph 2.

12) Increased provision of total annual remuneration for housing the Organization's Board of Directors under section 13, paragraph 2.

13) collection of byggesagshonorar and Board expenses in connection with particularly extensive and complex maintenance and renewal works, see. section 30, paragraph 3.

14) the conclusion of the agreements mentioned in article 17, paragraph 2, of the law on public housing, etc.

15) Increase of residents ' deposits and deposit, see. § 57.

16) transfer or pledge of warranty in warranty organisations referred to in article 6. § 8, paragraph 3.

17) in guarantee organizations payment of dividends to the guarantors of more than 5 percent of the guarantee capital, see. § 8, paragraph 2.

18) Coverage of losses from rental availability with a Department's own funds or a self-governing institution's revenue or funds for rental availibility transferred thereto, see. § 39, paragraph 2, § 41, (7) and section 42, paragraph 6.





(2). For properties, which warrants State loans or State-guaranteed loans, or for which granted State operating aid, reported by municipal Council approval in accordance with paragraph 1, nr. 1, 3, 7 and 8 to the Finance Board. By the partial sale of a property, which warrants State loans or State or municipal guaranteed loan, abide by municipal Council its warranty or regaranti.

(3). Closed down temporarily in a housing a maximum of 10 years, with a view to the application of preventive work aimed at the residential area, and the individual residents in order to strengthen the social life and networking in the residential area, see. section 37, paragraph 2, of the law on public housing, etc., public aid for the dwelling does not lapse. The reporting to the finance agency, referred to in paragraph 2 shall also be carried out by the temporary closing of a dwelling.

§ 117. The Municipal Council shall ensure that their configuration, as well as service and maintenance mode is sound. The Municipal Council may, if necessary, order the execution of necessary maintenance and renewal works and the works referred to in section 41 of the Act on public housing, etc.

section 118. The Municipal Council shall ensure that housing's contribution shall be paid in accordance with the rules set out in articles 136 and 137 of the Act on public housing, etc.

§ 119. The Municipal Council shall ensure that service areas are used for their intended purpose.
section 120. Housing organization and the independent institution must on request provide the Municipal Council and the Ministry of welfare housing organisation or any information relating to the self-governing institution relative to the lighting of, if this is managed and operated in accordance with the provisions in force.

§ 121. Supervision shall be exercised pursuant to a housing organization bylaws of another public authority than Municipal Council, see. section 108, supervision, if housing organization or the supervisory authority so wishes, be transferred to the Municipal Council after the debate with this. In the event of a dispute the decision taken by the Ministry of social welfare.

section 122. The provisions of § § 109-117 and section 119 is used similarly in General older homes, which are owned by independent institutions.

(2). The provisions of § § 109-117 used similarly on General youth homes, owned by self-governing institutions.

Chapter 22

The Danish Agency

section 123. The Danish Agency can make statements about State guarantee for mortgage loans to finance properties, which has received pledges of State aid in accordance with previous laws on housing.

(2). The Danish Agency may grant consent to the loan to finance the improvement and modification work gets security alongside or ahead of government bonds and Government-guaranteed loans.

(3). When properties, which warrants State loans or State-guaranteed loans or subsidised State operating aid, sold or changed significantly, determines whether the prerequisites for aid agency Economy has changed, so that it must be canceled in whole or in part for the future.

(4). The Danish agency determines whether and to what extent awarded or agreed-upon expropriation compensation may be paid to a non-profit housing organization or will be to deposit as extraordinary repayments on government loans, Government-guaranteed loans or the above loans.

(5). The Danish Agency takes its final administrative decision in accordance with this chapter.

Chapter 23

Various provisions

section 124. If there are provisions in the statutes of the cooperative organizations of share in the building Fund, which differ from the rules set out in Chapter 10 and 11, retains such provisions have effect as regards construction, listed before 30 June. April 1946.

section 125. The Municipal Council of the municipality in which the property is located, making the recovery of overdue contributions and interest for the national building Fund in accordance with the rules of the law on public housing etc. Recovery occurs with the addition of a fee that accrue to the municipality, and if size is 50 USD + 1/2 per cent of the amount in addition to 3000 us $.

section 126. Housing organization shall report data on housing the Organization's housing for the nationwide housing portal, DanmarkBolig.dk. The national building Fund's Board of Directors shall lay down detailed rules concerning what data housing organization shall report as well as the procedure for doing so. The rules approved by the Minister of welfare.

section 127. Notwithstanding the provisions of house rules for public housing have persons with physical impairments or blind and visually impaired persons who are dependent on a service animal, always right to keep such a.

(2). By service animals means leads and service dogs that are specially trained to carry out one or more useful tasks for the persons referred to in paragraph 1.

section 128. Municipal or Regional Council decisions of the Administrative Board in accordance with this Ordinance cannot be brought before another administrative authority.

§ 129. The borrower's current administrative contribution to mortgage and municipal credit loan payable directly as part of the borrower's payment (resident fee). The borrower's payment of benefits shall be calculated first time 3 months from loan uptake, corresponding to the borrower's other payment on recorded mortgages under section 129, paragraph 1, of the law on public housing, etc.

Chapter 24

Date of entry into force of

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

(2). At the same time repealed Executive Order No. 641 of 15. June 2006 on the operation of public housing, etc., Ministry of welfare, the 23. January 2008 Karen Jespersen/Mikael Lynnerup K Annex 1









Social housing organisations

The financial statements of housing organisation and construction fund



 



Fiscal year 1 (12) accounting period from

The accounting period for







Housing organization, if desired. business manager supervisor municipality Boligorganisationsnr.





EVS. forretningsførernr.





Kommunenr.







Name





Name





Name







Address





Address





Address







Phone/Fax





Phone/Fax





Phone/Fax







E-mail address





E-mail address





E-mail address







Home page





Home page



 





CVR-nr. (See no.)





CVR-nr. (See no.)



 











Housing organization includes a total of:





 



Number of leases





The gross floor area of the property number of m2 à leasing unit





Number of leasing devices







1) housing



 

 



1



 





2) commercial leases



 

 



1 per påbeg. 60 m2 3) institutions



 

 



1 per påbeg. 60 m2 4) garages/carports



 

 



1/5



 





5) leases, m2 and leasing units in total.



 

 

 

 







EVS. set maximum for working capital DKK/leasing unit:

Interest calculation method









Interest rates (average):





Lending





____





%





 



Departmental resources in management:



 

 



 



1. non-resources





____





%





 



2. operational funds





____





%





 



Outline Fund





____





%





 

 

 

 









Social housing organisations

The financial statements of housing organisation and construction fund



 



Accounting period 2 (12) HOUSING ORGANIZATION

Income statement









Account no.





Note





Specification



 



G current year






Budget this year (1000 DKK)





Budget


coming years (1000 DKK)





 

 



Ordinary expenses



 

 

 

 





501



 



Board remuneration, etc.



 

 

 

 



 

 



1. Branches in operation



 

 

 

 



 

 



2. New construction



 
 

 

 





502





*





Meeting expenses, quotas, etc.



 

 

 

 



 

 

 

 

 

 

 





511





*





Personnel costs



 

 

 

 





512





*





Business conduct



 

 

 

 





513





*





Office expenses (incl. computer operation)



 

 

 

 





514





*





Kontorlokale expenses (incl. depreciation, property management)



 

 

 

 





515





*





Depreciation, operating funds



 

 

 

 





516





*





Special activities



 

 

 

 





517



 



Settlement of accumulated deficit



 

 

 

 





521



 



Revision



 

 

 

 





530



 



Gross administration expenses



 

 

 

 





531





*





Reimbursement for departments



 

 

 

 





532





*





Interest expenditure (incl. exchange rate losses, bonds, etc.)



 

 

 

 





533





*





Henlæggelse af Department contributions etc. to outline as well as payments to Fund National Building Fund and the new construction fund



 

 

 

 





540



 



Total ordinary expenses



 

 

 

 





541





*





Extraordinary expenses



 

 

 

 





550



 



Total expenditure



 

 

 

 





551



 



Surplus distribution



 

 

 

 



 

 



1. Provision for working capital

2. Yield, warranty company

3. No need to outline the Fund



 

 

 

 





560



 



Expenses and possibly. profits in total.



 

 

 

 









Social housing organisations

The financial statements of housing organisation and construction fund



 



Accounting period 3 (12) HOUSING ORGANIZATION

Income statement









Account no.





Note





Specification



 



G current year





Budget


current year (1000 DKK)






Budget years ahead (1000 DKK)





 

 



Ordinary income



 

 

 

 





601





*





Administration contribution



 

 

 

 



 

 



1. Own branches in operation, main activity

2. other supported housing, main activity

3. Page activity-departments



 

 

 

 





602





*





Legal fees, etc., and special services



 

 

 

 





603





*





Interest income (incl. realised exchange gains, bonds, etc.)



 

 

 

 





604





*





Department's contribution, etc., to outline the Fund



 

 

 

 





605



 



1. Byggesagshonorar, new construction

2. Board remuneration, new construction



 

 

 

 





606



 



1. Byggesagshonorar, improvement works, etc.

2. Board remuneration, improvement works, etc.



 

 

 

 





607



 



Miscellaneous



 

 

 

 





610



 



Total annual revenue



 

 

 

 





611





*





Extraordinary income



 

 

 

 





620



 



Total revenue



 

 

 

 





621



 



This year's deficit is transferred to the account 805



 

 

 

 





630



 



Revenue and possibly. deficit in total.



 

 

 

 









Social housing organisations

The financial statements of housing organisation and construction fund



 



Balance per 4 (12) Balance









Account no.





Note





Specification



 



Current year





Last year

(1000 DKK)





 

 



Assets

Fixed assets

Tangible fixed assets
 

 

 





701





*





Administration building



 

 

 



 

 



Cash value per.



 

 

 





702





*





Fixtures



 

 

 





703





*





Auto mobile



 

 

 





704





*





Computer installations



 

 

 





709





*





Other fixed assets



 

 

 



 

 



Financial fixed assets



 

 

 





712



 



Guarantee capital in another company



 

 

 





713





*





Shares and participations



 

 

 





714



 



Outline Fund/Loan to departments



 

 

 





715





*





Capital injections, side activities (specify under note 805)



 

 

 





719





*





Other financial fixed assets



 

 

 





720



 



Fixed assets total



 

 

 



 

 



Current assets



 

 

 



 

 



Receivables



 

 

 





721.1





*





Branches in operation



 

 

 





721.2





*





Departments, page activities



 

 

 





722





*





Departments under construction (new build)



 

 

 





723



 



Approved's management organization



 

 

 





724



 



Grants for improvement works



 

 

 





725



 



Accounts receivable



 

 

 





726



 



Other receivables



 

 

 





727



 



Prepaid expenses



 

 

 





730



 



Interest receivable, etc.



 

 

 





731





*





Securities (tradable)/obligationsbeholdning



 

 

 





732



 



Cash and cash equivalents



 

 

 



 

 



1. Cash in hand



 

 

 



 



*





2. Bank inventory



 

 

 





740



 



Current assets total



 

 

 





750



 



Assets total



 

 

 









Social housing organisations

The financial statements of housing organisation and construction fund



 



Balance pr. 5(12)











Kontonr.





Note





Specification



 



Current year





Last year

(1000 DKK)





 

 



Liabilities



 

 

 



 

 



Equity



 

 

 





801





*





Housing organizational units



 

 

 





802





*





Guarantee capital



 

 

 





803





*





Outline Fund/Special appropriation account



 

 

 





804





*





Revaluation reserve



 

 

 





805





*





Working capital



 

 

 





810



 



Equity total



 

 

 



 

 



Long-term liabilities



 

 

 





811



 



Mortgages, administration building



 

 

 





812





*





Other long-term liabilities



 

 

 





820



 



Long-term liabilities, total



 

 

 



 

 



Short-term debt



 

 

 





821.1





*





Branches in operation



 

 

 





821.2





*





Departments, page activities



 

 

 





822
*





Departments under construction (new build)



 

 

 





823



 



Approved's management organization



 

 

 





824





*





Bank debt (collateral)



 

 

 





825



 



Suppliers



 

 

 





826



 



Costs



 

 

 





827





*





Deposits



 

 

 





828



 



Opnoterings fees



 

 

 





829



 



The payment obligation



 

 

 





830





*





Other short-term liabilities



 

 

 





840



 



Short-term liabilities, total



 

 

 





850



 



Total liabilities



 

 

 







Contingent liabilities







Social housing organisations

The financial statements of housing organisation and construction fund



 



Accounting period 6 (12) Permanent notes









Account no.





Specification





Resultatopgørelseindeværende years





Budget

current year

(1000 DKK)





Budget

coming years

(1000 DKK)







511





Personnel costs



 

 

 



 



1. Wages, managing staff



 

 

 



 



2. Pension/pension contributions



 

 

 



 



3. Other expenditure on social security



 

 

 



 



4. Foreign assistance



 

 

 



 



5. Delay in payment that same, officers



 

 

 



 



10.-Refund of sickness and per diems, etc.



 

 

 



 



Information on the number of employees, etc. (converted to the number of full-time employees)



 

 

 



 



Ledelsesudgifter



 

 

 





514





Kontorlokale expenditure (incl. depreciation URadm.ejd.)



 

 

 



 



1. Own premises, prioritetrenter etc.



 

 

 



 



2. Rented premises, rent



 

 

 



 



3. Property taxes



 

 

 



 



4. El



 

 

 



 



5. Water, heating



 

 

 



 



6. Insurance



 

 

 



 



7. Renovation, maintenance, cleaning, etc.



 

 

 



 



8. Internal rate of return, the equity tied up in property management, flat rate,%



 

 

 



 



9. Depreciation, administration property



 

 

 





602.22





EVS. rental income, etc., Office space



 

 

 



 



Net expense kontorlokale expenses



 

 

 





515





Depreciation, operating funds



 

 

 



 



1. Furniture



 

 

 



 



2. Auto mobile



 

 

 



 



3. computer



 

 

 



 



4. other



 

 

 





533/604





Henlæggelse af Department contributions, etc., to outline the Fund as well as payments to the country's building Fund and the new construction fund



 

 

 



 



1. the Department's contribution to the Fund, as referred to in the outline. CT. 803.2



 

 

 



 



2. Profits on a branch operation, see. CT. 803.4



 

 

 



 



3. Benefits (resident fee) from departments regarding. udamortiserede loans, see. KT 803.5.



 

 

 



 



4. Net proceeds from borrowings in departments under section 24 of the Act on public housing and supported private cooperative housing, etc., see. CT. 803.6



 

 

 



 



5. Net proceeds from liquidation of a business unit, see. CT. 803.7



 

 

 



 



6. Payments to the country's building Fund, see. CT. 803.23.



 

 

 



 



7. Deposits to fund new construction, see. CT. 803.24.



 

 

 









Social housing organisations

The financial statements of housing organisation and construction fund



 



Accounting period 7 (12) Permanent notes









Account no.





Specification





Resultatopgørelseindeværende years





Budget

current year

(1000 DKK)





Budget

coming years

(1000 DKK)







601





Overview of administrative costs Gross administrative expenses (account 530)



 

 

 



 



-Other supported housing (account 601.2)



 

 

 



 
-Page activity-departments (601.3 account)



 

 

 



 



-Legal fees, etc., and special services (account 602)



 

 

 



 



-Byggesagshonorar (account 605/606) Net operating cost of Administration regarding. own offices in operation: total per leasing unit



 

 

 



 



Statement of management contributions



 

 

 



 



Administration contribution



 

 

 



 



1.1 Contributions per leasing unit



 

 

 



 



1.2 the basic contribution per leasing unit 1.3 Shared the basic contribution



 

 

 



 



1.3.1 Basic contribution per leasing unit 1.3.2 due contributions per section 1.5 additional services



 

 

 



 



1. Egne afdelinger i drift, i alt



 

 

 



 



2. Other supported housing



 

 

 



 



3. Page activity-departments 602





Legal fees, etc., and special services



 

 

 



 



1. Registration/membership fee, housing organization



 

 

 



 



2. Transfer fee



 

 

 



 



3. Arrears fee (electronic submission fee)



 

 

 



 



4. The waitlist fee



 

 

 



 



5. Antenna accounting fee



 

 

 



 



6. Råderets fee



 

 

 



 



21. Reimbursement of payroll costs, etc.



 

 

 



 



22. Rental income, etc., Office space



 

 

 



 



23. Ad revenue, etc., inmate leaves etc.



 

 

 



 



24. Tuition fee, training activities, etc.



 

 

 



 



25. The sale of publications. Computer programs and the like.



 

 

 



 



26. Reimbursement for social projects and the like.



 

 

 



 



27. Reimbursement for architectural competitions



 

 

 









Social housing organisations

The financial statements of housing organisation and construction fund



 



Accounting period 8 (12) Permanent notes









Account no.





Specification





Resultatopgørelseindeværende years





Budget

current year

(1000 DKK)





Budget

coming years

(1000 DKK)







603





Statement of net interest income/expense Applied interest calculation:



 

 

 



 



Used interest rates:



 

 

 



 



Interest income



 

 

 



 



1. Departments, interest rate: (603.11)%



 

 

 



 



2. Bank inventory



 

 

 



 



3. Bonds (incl. realised capital gains)



 

 

 



 



4. Accounts receivable



 

 

 



 



5. Calculated interest of bottom equity



 

 

 



 



6. other



 

 

 





532





Interest expenses



 

 

 



 



1. Outline Fund, interest rate:

(532.11)%



 

 

 



 



2. Departments, interest rates



 

 

 



 



(non-funds 532.21)%,



 

 

 



 



(operating funds 532.22)%,



 

 

 



 



(sideakt. 532.23)%,



 

 

 



 



3. Bank debt



 

 

 



 



4. Vendors



 

 

 



 



5. Exchange rate losses, bonds, etc.



 

 

 



 



6. Brokerage, etc. bond inventory



 

 

 



 



7. other



 

 

 



 



Net interest income/expense



 

 

 



 



Net interest income/expense per leasing unit (similar to the basis for calculation of administrative contribution)



 

 

 









Social housing organisations

The financial statements of housing organisation and construction fund



 



Accounting period 9 (12) Permanent notes









Account no.





Specification





Current year





Last year

(1000 DKK)







803





Outline Fund/Special appropriation account



 

 



 



1. Balance primo



 

 



 



Approach:



 

 



 



2. Contributions, departments



 

 
 



3. Interest



 

 



 



4. Profits on a branch operation



 

 



 



5. Services (inmate payment), udamortiserede loan



 

 



 



6. Net proceeds from borrowings under section 24 of the Act on public housing, etc.



 

 



 



7. Net proceeds from liquidation of a subsidiary



 

 



 



11. Transferred from the income statement



 

 



 



12. Transferred from working capital in home organization



 

 



 



13. Proceeds from mortgaging/selling of administrative property



 

 



 



14. Cash and cash equivalents and the lending of these, transferred from the building Fund



 

 



 



Departure:



 

 



 



20. Performance support for departments, see. specification



 

 



 



21. Grants, etc., see. specification



 

 



 



22. Reimbursement for losses on rental availability, see. specification



 

 



 



23. Miscellaneous



 

 



 



24. Payments to the country's building Fund.



 

 



 



25. Deposits to fund new construction



 

 



 



50. Balance end of year



 

 



 



Balance at year-end broken down:



 

 



 



Bottom part:



 

 



 



31. Lending, see. specification, this year's movements



 

 



 



32. The financing of administrative property, see. specification, this year's movements



 

 



 



33. Financing of computer installations, see. specification, this year's movements



 

 



 



34. Deposits in the Organization's management and/or urban regeneration company, see. specification, this year's movements



 

 



 



40. the Disposable portion:



 

 



 



50. Balance end of year



 

 





804





Revaluation reserve



 

 



 



1. Exchange adjustment of bonds in inventory, see. specification, this year's movements



 

 



 



2. Revaluation reserve, administration property, see. specification, this year's movements



 

 



 



3. Other revaluation reserves, other assets, see. specification, this year's movements



 

 





805





Working capital



 

 



 



1. Balance primo



 

 



 



Approach:



 

 



 



2. This year's surplus



 

 



 



Departure:



 

 



 



3. The year's deficit



 

 



 



4. Transfer to outline the Fund



 

 



 



5. Miscellaneous grants, see. specification



 

 



 



Balance end of year Excl. 805.5.



 

 



 



Balance end of year



 

 



 



Balance at the end of divided



 

 



 



Bottom part:



 

 



 



6. Lending, see. specification of the year movements of capital in sideaktivitets departments



 

 



 



7. 's management organization management property, see. specification, this year's movements



 

 



 



8. Miscellaneous, without prejudice. specification, this year's movements



 

 



 



9. On-part:



 

 



 



Balance end of year



 

 












The financial statements of housing organisation and building Fund 10 (12) note – Page activities







Under page activity departments be classified the following activities (the reference is to page activities in social housing organisations, etc.).













Department for external property management etc.





Turnover





Operating result

(+ Surplus)

(÷ Deficit)





Equity







1. Administration of construction and operation of commercial premises in general construction (section 3) that a Department does not have a title deed.



 

 

 





2. Administration of construction and operation of the chapter 12 institutions (§ 4) that a Department does not have the title deed.



 

 

 





3. Administration of operation of municipal residential buildings (section 9).



 

 

 





4. Administration of construction and operation of certain municipal properties (section 10).



 

 

 





5. Administration of construction and operation of certain municipal institutions and self-governing institutions (§ 11).



 

 

 





6. Administration of operation of certain private rental properties (section 12).



 

 

 





7. Administration of operation of certain private colleges (section 13).



 

 

 





8. Administration of operation of certain communities and condominium associations (§ 14).



 

 

 





Department of construction and operation of vacation rentals



 

 

 





9. Ownership, administration of construction and operation of accommodation (article 6, paragraph 1).



 

 

 





Department for internal technical advice and internal craft



 

 

 





10. Conducting internal technical advice and internal craft (§ 16).



 

 

 





Department of deposits, etc., in other undertakings *



 

 

 





11. Deposits in certain collective installations etc. (section 8, paragraph 2).



 
 

 





12. Deposits in Danish craft (section 17).



 

 

 





13. Deposits in companies that provide goods, services or construction services to social housing organisations (§ 18).



 

 

 





14. Deposits or shares in the Association General andelsesselskaber, d.v.s. companies whose sole purpose is to manage supported construction (section 19).



 

 

 





15. Deposits in the General's management organisations and in approved urban regeneration companies (section 20).



 

 

 





16. creation and deposit in a special urban regeneration company (§ 21).



 

 

 





17. Establishment and deposits in an export company for sale abroad of knowledge of housing and housing administration (section 22).



 

 

 





18. Lending of employees to the companies, mentioned in paragraphs 16 and 17 (§ 23).



 

 

 






Outside page activity-departments dealt with the following activities:



 

 

 



 



Turnover





Operating result

(+ Surplus)

(÷ Deficit)





Equity







19. Ownership, administration of construction and operation of commercial premises in general construction (section 3).



 

 

 





20. Ownership, administration of construction and operation of the chapter 12 institutions and housing (section 4).



 

 

 





21. Ownership, administration of construction and operation of the seminar rooms (article 6, paragraph 2).



 

 

 





22. The acquisition of existing private properties with a view to conversion into housing, which fall within the purpose (section 7).



 

 

 





23. Ownership, administration of construction and operation of various collective installations, etc. (article 8, paragraph 1).



 

 

 





24. implementation of the social activities and leisure activities etc. (section 15).



 

 

 





25. Publishing of publications and books on general housing business and sale of computer programs (article 24).



 

 

 





26. To implement expenditure for the design competition in conjunction with Government-supported construction (section 25).



 

 

 





27. Service areas.



 



 

 







* Relating to paragraph 16 and section 17 provided also information about those companies ' revenue, operating earnings and equity.







Social housing organisations

Building Fund



 



Accounting period 11 (12) Balance









Account no.





Specification





Current year





Last year

(1000 DKK)





 



Assets



 

 





901





Deposits in branches



 

 





902





Deposits in the national building Fund



 

 



 



1. Bound A-and G-deposits



 

 



 



2. C-deposits



 

 



 



3. Trækningsret (own funds)



 

 





903





Other assets



 

 



 



1. Amount owed by housing organization



 

 





910





Assets total



 

 



 



Liabilities



 

 



 



Building Fund:



 

 





001





Primo Balance



 

 



 



Approach:



 

 



 



1. Mortgage repayments from departments



 

 



 



2. Obligatory contribution



 

 



 



3. Interest on funds from own trækningsret



 

 



 



4. Regulation of the property's depreciation account



 

 



 



5. Contribution from the modernisation Fund



 

 



 



6. Execution of under-funding (see account 133.2)



 

 



 



7. Any corrections departure:



 

 



 



8. Contribution to the modernisation Fund (min. 25% of obligatory contributions)



 

 



 



9. Supplementation with own trækningsret, transferred to the Department



 

 



 



10. Contribution from the modernisation Fund, transferred to the Department



 

 



 



11. value adjustments and cost of borrowings by refocusing in one of sharing



 

 



 



12. The reduction of construction fund balances as a result of equity pursuant to section 24 of the Act on public housing, etc.



 

 



 



13 cash and lending of these, transferred to outline the Fund



 

 



 



14. Any corrections 010





Other liabilities



 

 



 



1. Debt to housing organization



 

 



 



2. Guilty obligatory contribution



 

 



 



3. Diverse



 

 



 



Passiver i alt



 

 









Social housing organisations

The financial statements of housing organisation and building fund accounting period 12 (12) Business driver's endorsement:









City





Date







Auditor's endorsement:



 











City





Date







The Board's endorsement:



 





The above financial statements have been submitted to the undersigned for approval.
City





Date







Top regulatory endorsement:



 





The above financial statements have been submitted to the undersigned Supreme authority for approval.











City





Date





Annex 2









Social housing organisations



 



Fiscal year 1 (13) accounting period from

The accounting period for





 











Accounting for Department Housing Organization Department supervisor municipality Boligorganisationsnr.





LBF's afdelingsnr.





Kommunenr.







Name





Name





Name







Address





Address





Address







Phone/Fax





Phone/Fax





Phone/Fax







E-mail address





E-mail address





E-mail address







Home page





Home page



 





CVR-nr. (See no.)





CVR-nr.



 











Lease Gross etageareali all m2 Antallejemål





á leasing unit





Number of hire-målsenheder







General family homes



 

 

 



1



 





General youth housing



 

 

 



1



 





General senior housing



 

 

 



1



 





Property information in all



 

 

 

 

 





-Dwellings distributed on number of spaces





Number of spaces



 

 

 

 



 



1



 

 

 

 



 



2



 

 

 

 



 



3



 

 

 

 



 



4



 

 

 

 



 



5



 

 

 

 





-Of which care homes

(older homes with attached to the service area)



 

 

 

 

 





-Single rooms

(without separate kitchen)



 

 

 

 

 





-Of which shared housing

(Individual/collective)



 

 

 

 

 





Commercial leases



 

 

 



1 per påbeg. 60 m2 Institutions



 

 

 



1 per påbeg. 60 m2 of Garages/carports



 

 

 



1/5



 





Leasing information in all



 

 

 

 

 



 

 

 

 

 

 





Land nr.



 

 

 

 

 





Land registry text:



 

 

 

 

 





BBR-property number



 

 

 

 

 









Social housing organisations

Accounting for Department



 



Accounting period 2 (13) Støtteart: number of leases





The gross floor area of the property in all date for public support in Undertaking m2





Cut-off date, construction company/operation. or the takeover date existing property







Listed/taken over with support for

boligbyggeri law, ældrebolig law or

General boligloven



 

 

 

 





Listed/taken over with support for

urban renewal Act



 

 

 

 





Listed/taken over without support



 

 

 

 





Byggeart: number of leases





The gross floor area of the property in all m2 Housing in multi-storey buildings



 

 

 

 





Housing in close/low construction



 

 

 

 











Inmate facilities and installations



 

 



Enter Yes/No



 





Community Centre



 

 

 

 





Separate Banquet-meeting room



 

 

 

 





Vaskeri:



 

 

 

 





Vaskeinstallation, fælles



 

 

 

 





Wash mask. in the individual housing



 

 

 

 





Water installation: two-tier vandsys. (clean/grey)



 

 

 

 





Rainwater leaching plant



 

 

 

 





Rainwater recycling



 

 

 

 





Waste water, root zone plants



 

 

 

 





Waste water, bioværk



 

 

 

 





Waste:
 

 

 

 





Source black. of waste inside the dwelling



 

 

 

 





Source black. of waste outside the dwelling



 

 

 

 





Metering: Water measurement, individual



 

 

 

 





Water measurement, collective



 

 

 

 





Heat measurement, individual



 

 

 

 





Heat metering, collective



 

 

 

 





El-measurement, individual



 

 

 

 





El-measurement, collective



 

 

 

 





Varmeforsyning:



 

 

 

 





Fjernvarme



 

 

 

 





Cent. warm. own anl. Fst.br/olie



 

 

 

 





Cent. warm. own anl. Natural gas



 

 

 

 





Ovens



 

 

 

 





Elpaneler



 

 

 

 





Solar heating systems



 

 

 

 





Heat pump installations



 

 

 

 





Biogas plants



 

 

 

 









Social housing organisations

Accounting for Department



 



Accounting period 3 (13) Rent information for homes



 

 

 

 





Rent per square metre of gross area at the balance sheet date:



 

 

 

 





Rent increase:



 

 

 

 





Date of rent increase



 

 

 

 





Increase per m2 in the us.



 

 

 

 





Increase per m2 in%



 

 

 

 





Increase in total on an annual basis



 

 

 

 









Social housing organisations

Accounting for Department



 



Accounting period 4 (13) income statement









Account no.





Note





Specification



 



G current year





Budget this year (1000 DKK)





Budget

coming years

(1000 DKK)





 

 



Expenditure



 

 

 

 



 

 



Ordinary expenses



 

 

 

 





105.9





*





Net capital expenditure (resident fee)



 

 

 

 



 

 



Public and other fixed expenses



 

 

 

 





106



 



Property taxes



 

 

 

 





107





*





Water tax



 

 

 

 





108



 



Sewer contribution, toll, etc.



 

 

 

 





109





*





Refuse collection



 

 

 

 





110



 



Insurance



 

 

 

 





111



 



The Department's energy consumption:



 

 

 

 



 

 



1. Electricity and heat for common areas



 

 

 

 



 

 



2. Electricity and heat for youth housing



 

 

 

 



 

 



3. Measure the care, etc.



 

 

 

 





112



 



Contribution to housing organization:



 

 

 

 



 



*





1. the administrative contribution



 

 

 

 



 

 



2. Dispositionsfond



 

 

 

 





113



 



The Department's obligatory contribution to the building Fund:



 

 

 

 



 

 



1. (A)-Deposits



 

 

 

 



 

 



2. G-Indskud



 

 

 

 





113.9



 



Public and other fixed expenses total



 

 

 

 



 

 



Variable expenses



 

 

 

 





114





*





Cleanliness



 

 

 

 





115





*





Regular maintenance



 

 

 

 





116





*





Scheduled and periodic maintenance and renewals:



 

 

 

 



 

 



1. Expenditure incurred



 

 

 

 



 

 
2. it is assumed by the former provisions created 117



 



Restoration by vacates, etc.: (A/B-system)



 

 

 

 



 

 



1. Expenditure incurred



 

 

 

 



 

 



2. Heraf dækkes af henlæggelser



 

 

 

 





118





*





Special activities:



 

 

 

 



 

 



1. Operation of the communal laundry (costs, specification attached)



 

 

 

 



 

 



2. share in common facilities operating (expenses, tion specifications attached)



 

 

 

 



 

 



3. Operation of meeting and banquet facilities (costs, spe cifikation attached) 119





*





Miscellaneous expenses



 

 

 

 





119.9



 



Variable expenses in total.



 

 

 

 









Social housing organisations

Accounting for Department



 



Accounting period 5 (13) account no.





Note





Specification



 



G current year





Budget


current year (1000 DKK)





Budget


coming years (1000 DKK)





 

 



Revaluation reserves



 

 

 

 





120





*





Scheduled and periodic maintenance and renewals (account 401)



 

 

 

 





121





*





Restoration by vacates. A-system (account 402)



 

 

 

 





122





*





Restoration by vacates. B-system:



 

 

 

 



 

 



1. Joint account (account 403)



 

 

 

 



 

 



2. Internal maintenance (account 404) 123



 



Losses by companies moving away, etc. (account 405)



 

 

 

 





124





*





Other provisions (account 406)



 

 

 

 





124.8



 



Reserves total



 

 

 

 





124.9



 



Total ordinary expenses



 

 

 

 



 

 



Extraordinary expenses



 

 

 

 





125



 



Performance adj. loans for improvement works, etc.:



 

 

 

 



 

 



1. Principal payments (account 303.1)



 

 

 

 



 

 



2. Interest, etc.



 

 

 

 



 



÷





3. of which covered by ongoing public subsidy ÷





4. Performance outline support from Fund



 

 

 

 





126



 



Depreciation on improvement works, etc.



 

 

 

 



 

 



1. (account 303.1)



 

 

 

 



 

 



2. tenants Vacated reimbursed improvement works (account 303.4) 127



 



Performance adj. loans for building renovation, etc.:



 

 

 

 



 

 



1. Principal payments (account 303.2)



 

 

 

 



 

 



2. Interest, etc.



 

 

 

 



 

 



3. Excess inmate payment to LBF



 

 

 

 



 



÷





4. Performance support of LBF



 

 

 

 



 



÷





5. Performance outline support from Fund



 

 

 

 



 

 

 

 

 

 

 





129



 



1. Loss on rental availability, etc.



 

 

 

 



 



÷





2. Covered by outline Fund, etc.



 

 

 

 





130



 



1. Loss on companies moving away



 

 

 

 



 



÷





2. Covered by former reserve 131



 



Other interest:



 

 

 

 



 

 



1. Interest paid on debt to housing organization



 

 

 

 



 

 



2. interest on late payments. mortgage payments



 

 

 

 



 

 
3. Diverse renter



 

 

 

 





132



 



Services regarding. operating grant:



 

 

 

 



 



*





1. Driftstabslån



 

 

 

 



 



*





2. Temporary operating loans



 

 

 

 



 



*





3. Resident indskudslån



 

 

 

 



 



*





4. Særstøttelån



 

 

 

 



 



*





5. Andre driftsstøttelån



 

 

 

 





133



 



Settlement of:



 

 

 

 



 

 



1. Deficits from previous years (407.1 account)



 

 

 

 



 

 



2. Underfinansiering (konto 411/412)



 

 

 

 



 

 

 

 

 

 

 





134





*





Correction regarding. in the past year



 

 

 

 





135



 



Allowance for vacated tenants



 

 

 

 



 

 



1. Paid compensation



 

 

 

 



 

 



2. it transferred to processing by the rent increase (account 303.4) 136



 



Resident advisors, etc.



 

 

 

 





137



 



Extraordinary expenses in total.



 

 

 

 





139



 



Total expenditure



 

 

 

 









Social housing organisations

Accounting for Department



 



Accounting period 6 (13) account no.





Note





Specification



 



G current year





Budget


current year (1000 kr)





Budget

coming years

(1000 kr)







140



 



This year's surplus is used for:

1. Settlement of the accumulated deficit and underfunding

2. Revaluation reserves

3. Transfer to housing the Organization's disposition Fund



 

 

 

 





150



 



Expenses and possibly. profits in total.



 

 

 

 









Social housing organisations

Accounting for Department



 



Accounting period 7 (13) account no.





Note





Specification



 



G/l batch job. current year





Budget


current year (1000 kr)





Budget

coming years

(1000 kr)





 

 



Revenue



 

 

 

 



 

 



Ordinary income



 

 

 

 



 

 

 

 

 

 

 





201



 



Property taxes and rent:



 

 

 

 



 

 



1. General family homes



 

 

 

 



 

 



2. General youth housing



 

 

 

 



 

 



3. General senior housing



 

 

 

 



 

 



4. Profession



 

 

 

 



 

 



5. Institutions



 

 

 

 



 

 



6. Cellars, etc.



 

 

 

 



 

 



7. Garages/Carports



 

 

 

 



 

 



8. Særlig forhøjelse i forbedrede lejemål



 

 

 

 



 



÷





9. Merleje



 

 

 

 



 

 



Rental income in total.



 

 

 

 





202





*





Interest rates



 

 

 

 





203



 



Other ordinary income:



 

 

 

 



 

 



1. Subsidy from the housing organization



 

 

 

 



 

 



2. Operation of the communal laundry (revenue, specification attached)



 

 

 

 



 

 



3. share of common facilities operating (income, specification attached)



 

 

 

 



 

 



4. Operation of meeting and banquet facilities (revenue, specification attached)



 

 

 

 



 

 



5. Indeksoverskud



 

 

 

 



 

 

 

 

 

 

 





203.9



 
Ordinary income



 

 

 

 



 

 



Extraordinary income



 

 

 

 



 

 

 

 

 

 

 





204





*





Operational security, rent control and other ongoing operating support



 

 

 

 





205



 



Performance adj. resident indskudslån



 

 

 

 





206





*





Correction regarding. in the past year



 

 

 

 





207



 



Cash paid-subsidies on re-letting of bearings improved leasehold



 

 

 

 



 

 

 

 

 

 

 





208



 



Extraordinary income



 

 

 

 





209



 



Total revenue



 

 

 

 





210



 



This year's deficit is transferred (407.1 account)



 

 

 

 





220



 



Revenue and possibly. deficit in total.



 

 

 

 









Social housing organisations

Accounting for Department



 



Balance pr.: 8(13)











Kontonr.





Note





Specification



 



This year last year

(1000 kr)





 

 



Assets



 

 

 



 

 



Fixed assets



 

 

 



 

 

 

 

 

 





301





*





The property's acquisition



 

 

 



 

 



1. cash value per.



 

 

 



 

 



2. of which the basic value



 

 

 





302



 



Index adjustment adj. mortgage debt



 

 

 



 

 

 

 

 

 





302.9



 



Acquisition cost incl. If necessary. index adjustment



 

 

 



 

 

 

 

 

 





303



 



Improvement works



 

 

 



 



*





1. Improvement works, etc.



 

 

 



 



*





2. Building renovation, etc.



 

 

 



 



*





3. individual leasehold improvements Reimbursed 304





*





Other fixed assets:



 

 

 



 

 



1. Driftstabslån



 

 

 



 

 



2. Temporary operating loans (nation-building Fund)



 

 

 



 

 



3. Resident indskudslån (National Building Fund)



 

 

 



 

 



4. Særstøttelån



 

 

 



 

 



5. Andre driftsstøttelån



 

 

 



 

 

 

 

 

 





304.9



 



Fixed assets total



 

 

 



 

 



Current assets



 

 

 



 

 

 

 

 

 





305



 



Receivables:



 

 

 



 



*





1. Rent incl. heat



 

 

 



 

 



2. Residents ' deposits



 

 

 



 



*





3. Incomplete consumer accounts



 

 

 



 



*





4. Companies moving away, hence to incasso



 

 

 



 



*





5. Completed consumer accounts



 

 

 



 

 



6. Other debtors



 

 

 



 

 



7. Prepaid expenses



 

 

 



 

 



8. Prioritetsydelser



 

 

 





306





*





Securities (tradable)/obligationsbeholdning



 

 

 





307



 



Cash and cash equivalents



 

 

 



 

 



1. Cash in hand



 

 

 



 

 



2. Bank inventory



 

 

 



 

 



3. Tilgodehavende hos boligorganisationen



 

 

 



 

 

 

 

 

 





309.9



 
Current assets total



 

 

 





310



 



Assets total



 

 

 









Social housing organisations

Accounting for Department



 



Balance pr.: 9(13)











Kontonr.





Note





Specification



 



This year last year

(1000 kr)





 

 



Liabilities



 

 

 



 

 



Revaluation reserves (Department's savings)



 

 

 



 

 

 

 

 

 





401





*





Scheduled and periodic maintenance and renewals



 

 

 





402



 



Restoration by vacates (A-scheme)



 

 

 





403



 



Joint account (B-scheme)



 

 

 





404



 



Interior maintenance (B-scheme)



 

 

 





405





*





Losses by companies moving away, etc.



 

 

 





406





*





Other reserves



 

 

 



 

 

 

 

 

 





406.9



 



Reserves total



 

 

 





407





*





Deficit



 

 

 





407.9



 



Henlæggelser ÷ underskud +/-



 

 

 



 

 



Langfristet gæld



 

 

 



 

 

 

 

 

 



 

 



Financing of acquisition



 

 

 





408



 



Original mortgage debt:



 

 

 



 

 



1. Secured creditor



 

 

 



 

 



2.»



 

 

 



 

 



3.»



 

 

 



 

 



4.»



 

 

 



 

 



5.»



 

 

 





409



 



Residents ' deposits



 

 

 





410



 



Capital grants for apartments for the least well-off



 

 

 





411



 



Depreciation account for property



 

 

 





412



 



Building fund balances



 

 

 



 

 

 

 

 

 





412.9



 



Financing of acquisition



 

 

 





413



 



Other loans:



 

 

 



 

 



1. Improvement works, etc.



 

 

 



 

 



2. Building renovation, etc.



 

 

 





414



 



Other residents ' deposits



 

 

 



 

 



1. Increased deposits by rebuilding



 

 

 



 

 



2. Increased deposits by re-letting



 

 

 



 

 



3. Additional deposits for apartments with capital grants



 

 

 



 

 



4. Increased deposits for boligtagers recovery duty 415



 



Driftsstøttelån



 

 

 



 

 



1. Driftstabslån



 

 

 



 

 



2. Temporary operating loans (nation-building Fund)



 

 

 



 

 



3. Resident indskudslån (National Building Fund)



 

 

 



 

 



4. Særstøttelån



 

 

 



 

 



5. Andre driftsstøttelån



 

 

 





416





*





Other long-term liabilities



 

 

 



 

 

 

 

 

 





417



 



Long-term liabilities, total



 

 

 









Social housing organisations

Accounting for Department



 



Balance sheet: 10 (13) account no.





Note





Specification



 



This year last year

(1000 kr)





 

 



Short-term debt



 

 

 



 

 

 

 

 

 





418



 



Debt to housing organization



 

 

 
419





*





Unfinished consumer accounts



 

 

 





420



 



Overdue unpaid mortgage payments



 

 

 





421





*





Accrued charges:



 

 

 





422



 



Intercompany accounting with fraflyttere



 

 

 





423





*





Deposits and prepaid rent, etc.



 

 

 





424



 



Bank loans



 

 

 





425



 



Other short-term liabilities:



 

 

 



 

 



1. Merleje (National Building Fund)



 

 

 



 

 



2. The revaluation account



 

 

 



 



*





3. Completed consumer accounts



 

 

 



 

 



4. Kursreguleringskonto



 

 

 



 

 

 

 

 

 





426



 



Short-term liabilities, total



 

 

 





430



 



Total liabilities



 

 

 







Contingent liabilities:







Social housing organisations

Accounting for Department



 



Accounting period 11 (13) Fixed notes









Account no.



 



G/l batch job.

Current year





G/l batch job.

Current year





Budget

current year

(1000 kr)





Budget

coming years

(1000 kr)





 

 



Net capital expenditure



 

 

 



 

 



Priorities for the nominallån:



 

 

 



 

 

 

 

 

 





101.1



 



Reserves equivalent to mortgage repayments (account 411 and 412)



 

 

 





101.2



 



Mortgage interest (incl. reservefonds contribution, etc., and eventual accrual expense etc., but excluding interest on arrears)



 

 

 





102.1





÷





Finance Insurance from the State



 

 

 





102.2





÷





Performance assurance from the State



 

 

 





102.3





÷





Performance support of the State



 

 

 





102.4





÷





Housing contribution



 

 

 





103





÷





Surplus used for depreciation of the building societies

mortgage debt (contained in the chart of 101)



 

 

 





105.1-3



 



Services and residents ' payment of order. outstanding priorities, etc.



 

 

 





105.1



 



Share to housing the Organization's disposition Fund 105.2



 



Share for the national building fund 105.3



 



Share to new construction fund 105.9



 



Net capital expenditure (resident fee)



 

 

 



 

 



Priorities for the inflation-indexed loans:



 

 

 





101.1



 



Reserves equivalent to mortgage repayments (account 411 and 412)



 

 

 





101.2



 



Mortgage interest (incl. reservefonds contribution, etc., but excluding interest on arrears)



 

 

 





104.1





÷





Interest-only contribution



 

 

 





104.2





÷





Interest contribution



 

 

 





104.3





÷





Performance support



 

 

 





104.4





÷





Housing contribution



 

 

 





105.1-2



 



Services regarding. outstanding priorities, etc. or reprioritisation 105.1



 



Share to housing the Organization's disposition Fund 105.2



 



Proportion to the country's building Fund



 

 

 





105.9



 



Nettokapitaludg. (Resident fee)



 

 

 



 

 



Net capital expenditure total



 

 

 





112.1



 



Administration contribution



 

 

 



 

 



1.1 Contribution per unit, total leasing



 

 

 



 

 



1.2 the basic contribution per unit, total leasing



 

 

 
 

 



1.3 Basic contribution per unit, total



 

 

 



 

 



1.4 additional services, total



 

 

 



 

 



Management contribution in all



 

 

 





112.2



 



Outline Fund



 

 

 









Social housing organisations

Accounting for Department



 



Accounting period 12 (13) Fixed notes









Account no.





Specification





Current year





Last year

(1000 kr)







407



 



Deficits, etc.



 

 



 

 

 

 

 



 

 



1. Deficit



 

 



 

 



Primo balance



 

 



 



+





This year's deficit (account 210)



 

 



 



÷





This year's surplus (account 140)



 

 



 



÷





Budgetary execution of the deficit (account 133.1)



 

 



 

 

 

 

 



 

 



2. (a) the Total proportion of the deficit covered by driftstabslån (the proportion is recorded on account 407.1 and posted on account 304)



 

 



 

 



b. Driftstabslån (account 415) granted by:



 

 



 

 



1. Municipality



 

 



 

 



2. Mortgage Lender



 

 



 

 



3. The National Building Fund



 

 



 

 

 

 

 







The separated part of the deficit, which is covered by driftstabslån, is executed in line with installments on the respective driftstabslån (see account 132.1).







Social housing organisations

Accounting for Department



 



Fiscal period 13 (13) Business driver's endorsement:









City





Date







Auditor's endorsement:



 











City





Date







Department meeting/branch Management Board endorsement:

Branch Board of Directors ' signatures: Preceding financial statements have been presented in departmental meeting for approval.













City





Date







The Board's endorsement:

The above financial statements have been submitted to the undersigned Board of Directors for approval.













City





Date







Top regulatory endorsement:

The above financial statements have been submitted to the undersigned Supreme authority for approval.







City





Date







Annex 2.1









Social housing organizations fiscal year 1 (5) accounting period from

The accounting period for







Accounting for sideaktivitets departments



 





Accounting for sideaktivitets Department Housing Organization Department supervisor municipality Boligorganisationsnr.





LBF's afdelingsnr.





Kommunenr.







Name





Name





Name







Address





Address





Address







Phone/Fax





Phone/Fax





Phone/Fax







E-mail address





E-mail address





E-mail address







Home page





Home page



 





CVR-nr. (See no.)





CVR-nr.



 



 



The Department's art



 



 

 







1. Income statement

Expenditure









Account no.





Note



 



G/l batch job.

current year





Budget

current year

(1000 DKK)





Budget

coming years

(1000 DKK)





 

 



Cost of production



 

 

 





1101





*





Staff costs, etc.



 

 

 





1102





*





Amortization working capital 1103





*





Property taxes and other public expenditure



 

 

 





1104





*





Maintenance, cleanliness, etc.



 

 

 





1110



 



Production costs total administrative costs



 

 

 





1111





*





Staff costs, etc.



 

 

 





1112





*





Local expenses, own or rented premises



 

 

 





1113





*





Administrative contribution housing organization



 

 

 





1114
*





Amortization working capital 1120



 



Administration costs in total interest expenses, etc.



 

 

 





1121





*





Interest expenses, etc.



 

 

 





1122





*





Impairment of financial fixed assets and securities, which

er omsætningsaktiver



 

 

 





1130



 



Total interest expense, etc.



 

 

 





1139



 



Total ordinary expenses



 

 

 





1140



 



Profit before extraordinary items



 

 

 



 

 



Extraordinary expenses 1141





*





Extraordinary costs 1150



 



Extraordinary expenses in total.



 

 

 





1160



 



This year's surplus



 

 

 





1170



 



Expenses and possibly. profits in total.



 

 

 











Social housing organisations accounting period 2 (5) Accounts for sideaktivitets departments revenue









Account no.





Note



 



G/l batch job.

current year





Budget

current year

(1000 DKK)





Budget

coming years

(1000 DKK)





 

 



Ordinary income



 

 

 





1201





*





Gross turnover (before deduction of any VAT)



 

 

 





1202



 



EVS. moms



 

 

 





1210





*





Net revenue (after deduction of any VAT etc.) total other operating income



 

 

 





1211





*





Other operating income



 

 

 





1219





*





Income from securities and liquid assets are fixed assets



 

 

 





1220



 



Other operating income total interest income, etc.



 

 

 





1221





*





Interest income, etc.



 

 

 





1230



 



Renteindtægter m.v. i alt



 

 

 





1239



 



Total annual revenue



 

 

 





1240



 



Deficit before extraordinary items



 

 

 



 

 



Extraordinary income



 

 

 





1241





*





Extraordinary revenue 1250



 



Extraordinary income total



 

 

 





1260



 



This year's deficit



 

 

 





1270



 



Revenue and possibly. deficit in total.



 

 

 











Social housing organisations accounting period 3 (5) Accounts for sideaktivitets departments 2. Balance

Assets









Account no.





Note



 



Current year





Last year

(1000 DKK)





 

 



Fixed assets



 

 



 

 



Tangible fixed assets



 

 





1301





*





/Materielle fixed assets land and buildings (real estate value per xx $ xx)



 

 





1302





*





Technical plant and machinery



 

 





1303





*





Other fixtures and fittings 1310



 



Tangible fixed assets total Financial fixed assets



 

 





1311





*





Securities, etc.



 

 





1312





*





Other receivables 1313





*





Capital injections, side activities



 

 





1320
 



Financial fixed assets total 1330



 



Fixed assets total



 

 



 

 



Current assets



 

 



 

 



Item inventory



 

 





1331





*





Varebeholdninger



 

 





1340



 



Inventories in all



 

 



 

 



Receivables



 

 





1341





*





Accounts receivable services



 

 





1342





*





Other receivables



 

 





1343



 



Accruals 1350



 



Receivables total



 

 



 

 



Cash and cash equivalents, etc.



 

 





1351





*





Securities (bond inventory)



 

 





1352



 



Cash in hand



 

 





1353



 



Bank inventory



 

 





1354



 



Receivable housing organisation 1360



 



Cash and cash equivalents, etc. in all



 

 





1370



 



Current assets total



 

 





1380



 



Assets total



 

 











Social housing organisations accounting period 4 (5) Accounts for sideaktivitets departments Liabilities









Account no.





Note



 



Current year





Last year

(1000 DKK)





 

 



Equity



 

 





1401





*





Operating capital



 

 





1402



 



Positive adjustments



 

 





1403





*





Reserves



 

 





1404





*





Transferred profit or loss 1410



 



Equity total



 

 



 

 



Provisions



 

 





1411





*





Hensættelser



 

 





1420



 



Technical provisions



 

 



 

 



Long-term liabilities



 

 





1421





*





Mortgage debt



 

 





1422





*





Other long-term liabilities 1430



 



Long-term liabilities, total



 

 



 

 



Short-term debt



 

 





1431





*





Bank debt



 

 





1432



 



Prepayments



 

 





1433



 



Suppliers



 

 





1434



 



Costs



 

 





1435



 



Deposits



 

 





1436



 



Debt to housing organization



 

 





1437



 



Other Payables



 

 





1438



 



Accruals



 

 





1439



 



VAT etc.



 

 





1440



 



Short-term liabilities, total



 

 





1450



 



Total liabilities



 

 







Eventualforpligtigelser









Social housing organisations accounting period 5 (5) Accounts for sideaktivitets departments Business driver's endorsement:









City





Date







Auditor's endorsement:



 











City





Date







The Board's endorsement:

The above financial statements have been submitted to the undersigned Board of Directors for approval













City





Date







Top regulatory endorsement:

The above financial statements have been submitted to the undersigned Supreme authority for approval.











City





Date





Annex 3









Social housing organisations



 

 
 



QUESTIONNAIRE





Accounting period 1 (6) Housing Organization





'S management organization (to be completed for the subsidiary organization)





Supervisor municipality







Name





Name





Name







Address





Address





Address







Phone/Fax





Phone/Fax





Phone/Fax









Guide

Replies with ' yes ' must be deepened separately in notes (including mentions initiated measures, possibly with reference to the note in the financial statements under which the issue is dealt with). The question is not applicable, put a cross in the column ' Irrelevant '.









Notes





Questions

Housing organization

1. the ordinary costs exceed the ordinary, regular income (excl. byggesagshonorar)?

2. Is the property revalued?

3. Is the usual depreciation on operating funds failed, or changed?

4. Are there-apart from real estate and securities-made appreciation of assets?

5. It is estimated that there could be the risk of loss and/or cash-flow problems as a result of

a. investments (including design costs)

b. outstanding debts, including loans to departments

c. ongoing lawsuits

d. insurance uncovered pension obligations

e. mortgage statements, surety and guarantee obligations (including the Department's obligations), bills, rent and leases or other significant financial commitments

f. other matters?

6. Has your organization done real loans for housing or made guarantees in the face of divisions or other?

7. are there any used products or granted loans of outline Fund?

8. Is past due benefits, including (A) taxes paid too late?

9. It is estimated that by a solvency assessment of need capital infusions or other measures?

10. Gives its assessment of housing the Organization's solidity and liquidity rise to doubts as to whether there is full security for the fulfilment of the Organization's obligations, including normal residential settlement of intercompany debt to departments?

11. Is there after the end of the financial year occurred events of importance for the assessment of the economy?

12. Manage housing organization departments or housing undertakings, which are not covered by the national building Fund's guarantee scheme, URf.eks. colleges?






Tick Yes





No





Irrelevant





 



Departments

13. There are departments with deficit balances and/or underfunding?

14. There are departments with rental problems?



 

 

 











Social housing organisations



 

 



 



QUESTIONNAIRE





Accounting period 2 (6) Notes





Questions

15. It is estimated that there could be a risk for loss and/or cash-flow problems as a result of:

a. investment in undeveloped land or other immovable property

b. ongoing trials

c. exceedances of the approved acquisition (Schedule B for properties under construction)

d. enabled the design costs

e. receivables, including loans to housing organization, claims on vacated tenants, or other accounts receivable

f. other matters?

16. Estimated there to be doubt as to whether that is undeniable good security for the Department provided funds?

17. Are futures services paid too late?

18. departments Have granted loans to or kautioneret over for housing organization?





Please tick

Yes





No





Irrelevant





 

 

 

 

 







Business driver's endorsement:









Date



 





The Board's endorsement

(The Chairman)













Date



 





Auditor's endorsement:











Date



 









Social housing organisations



 

 





'S management organizations





QUESTIONNAIRE





Accounting period 3 (6) Housing Organization





Supervisor municipality



 





Name





Name



 





Address





Address



 





Phone/Fax





Phone/Fax



 







Guide

Replies with ' yes ' must be deepened separately in notes (including mentions initiated measures, possibly with reference to the note in the financial statements under which the issue is dealt with). The question is not applicable, put a cross in the column ' Irrelevant '.









Notes





Questions





Please tick

Yes





No





Irrelevant





 



Organization

1. the ordinary costs exceed the ordinary, regular income (excl. byggesagshonorar)?

2. Is the property revalued?

3. Is the usual depreciation on operating funds failed, or changed?

4. Are there-apart from real estate and securities – made up writing on assets?

5. It is estimated that there could be the risk of loss and/or cash-flow problems as a result of

a. investments (including design costs)

b. outstanding debts, including loans to subsidiary organisations

c. ongoing lawsuits

d. insurance uncovered pension obligations

e. mortgage statements, surety and guarantee commitments (including daughter organisations ' obligations), bills, rent and leases or other significant financial commitments

f. other matters?

6. Has your organization done actual loans to or made guarantees over the subsidiary organizations or other?

7. Is past due benefits, including (A) taxes paid too late?

8. It is estimated that by a solvency assessment to be required capital infusions or other measures?

9. the assessment of the Organization's solidity and liquidity Gives rise to doubts as to whether there is full security for the fulfilment of its obligations, including normal settlement of intercompany payables to subsidiary organisations?

10. Are there after the end of the financial year occurred events of importance for the assessment of the economy?

11. Manage organization housing undertakings, which are not covered by the national building Fund's guarantee scheme, URf.eks. colleges?



 

 

 











Social housing organisations



 

 





'S management organizations





QUESTIONNAIRE





Accounting period 4 (6) Business driver's endorsement:









Date



 





The Board's endorsement
(The Chairman)













Date



 





Auditor's endorsement:











Date











Social housing organisations



 

 





Cooperative society





QUESTIONNAIRE





Accounting period 5 (6) Housing Organization





Supervisor municipality



 





Name





Name



 





Address





Address



 





Phone/Fax





Phone/Fax



 







Guide

Replies with ' yes ' must be deepened separately in notes (including mentions initiated measures, possibly with reference to the note in the financial statements under which the issue is dealt with). The question is not applicable, put a cross in the column ' Irrelevant '.









Notes





Questions






Please tick

Yes





No





Irrelevant





 



Company

1. the ordinary costs exceed the ordinary, regular income (excl. byggesagshonorar)?

2. Is the property revalued?

3. Is the usual depreciation on operating funds failed, or changed?

4. Are there-apart from real estate and securities – made up writing on assets?

5. It is estimated that there could be the risk of loss and/or cash-flow problems as a result of:

a. investments (including design costs)

b. debts

c. ongoing lawsuits

d. insurance uncovered pension obligations

e. mortgage statements, surety and guarantee obligations, bills, rent and leases or other significant financial commitments

f. other matters?

6. The company has granted actual loans to or made guarantees across from the housing association or other?

7. Is past due benefits, including (A) taxes paid too late?

8. It is estimated that by a solvency assessment of need capital infusions or other measures?

9. the assessment of the company's solidity and liquidity Gives rise to doubts as to whether there is full security for the fulfilment of its obligations?

10. Are there after the end of the financial year occurred events of importance for the assessment of the economy?

11. Manage company housing undertakings, which are not covered by the national building Fund's guarantee scheme, URf.eks. colleges?



 

 

 











Social housing organisations



 

 





Cooperative society





QUESTIONNAIRE





Accounting period 6 (6) Business driver's endorsement:









Date



 





The Board's endorsement

(The Chairman)













Date



 





Auditor's endorsement:











Date





Annex 4

Instructions for the revision of the social housing organisations accounting

§ 1. A non-profit housing organization's financial statements, which include the financial statements of the social housing organization and its departments, under section 25 (2), 1-2 paragraphs, of the law on public housing, etc. must be audited by a chartered or certified accountant.

(2). In the event of a change of Auditor to the incoming auditor contact the outgoing auditor has a duty to disclose the reasons for termination of employment.

§ 2. The review shall be carried out in accordance with good public audit practice, as that term is defined in section 3 of the Act on the audit of State accounts, etc. and specified in paragraph (2) and sections 3-7.

(2). By the audit verified whether the accounts are true, and whether the transactions are subject to the reporting, are in accordance with appropriations, laws and other regulations announced as well as agreements concluded and usual practice. In addition, an assessment is made of whether or not they have been taken into account in the management of the economic owed funds, and by the operation of the departments covered by the financial statements.

§ 3. The scope of the audit depends on housing the Organization's administrative structure and business processes, including the internal control and other matters of significance for financial reporting.

§ 4. Usually carried out audits during the year. As part of the review examines the auditor the existing business processes, including business corridors regarding registration of loan or grants operative factors, in order to verify whether the internal control is reassuring. In addition to the statutory auditor performs audits as necessary substantive testing. The audit performed basically by sample surveys show. Unclaimed cash and inventory overhaul included in the review.

(2). In the final review to ensure that the financial statements are drawn up in accordance with the rules laid down for it in the Welfare Ministry's Decree on the operation of public housing, etc., and that it does not contain substantive errors or missing, and about the transactions that are the subject of financial reporting is in accordance with appropriations, laws and other regulations announced as well as agreements concluded and usual practice.

(3). In the management audit examines whether there are taken into account by management of economic housing owed the Organization's and the Department's resources and operation. The revision is carried out on the basis of housing the Organization's reporting on objectives and results achieved, as well as on the economy, efficiency and effectiveness.

§ 5. Housing organisation shall give the auditor the information that must be considered of importance for the assessment of housing the Organization's accounts and for the auditor's assessment of the management, including the objectives and results achieved. Housing organisation shall give the Auditor General access to carry out the studies that consider necessary, and shall ensure that the auditor will have the information and the assistance that the Auditor considers necessary for the performance of his duties.

§ 6. Becomes auditor aware of offences or breaches of regulations of major importance in connection with the funds management is the responsibility of the auditor immediately to report to the Board of Directors of the social housing organization and the Municipal Council. Auditor's comments are submitted together with the alert.

(2). The same applies if the Auditor during his audit or otherwise becomes aware that the continuation of the operation is uncertain for economic or other reasons.

§ 7. The audited annual accounts shall bear an Auditors ' report, one of which must indicate that the accounts have been revised in accordance with the rules set out in this instruction. Reservations must be indicated in the endorsement.

(2). The auditor must conduct an audit Protocol.

(3). In the Protocol should there be information on:




1) what audit work carried out and its outcome, as well as

2) substantial uncertainty, errors or omissions relating to housing the Organization's bookkeeping, accounting or internal control.



(4). The auditor must also give an account of the management audit carried out. In particular, be informed of the auditor's study and evaluation of and conclusions on the economy, efficiency and effectiveness, as well as on arrangements outside of housing the Organization's purposes.

(5). It must be in the minutes to the financial statements shall disclose:




1) as to whether the auditor comply with legislation financial provisions.

2) whether or not the Auditor during the audit has received all the information that is requested.

3) whether the review has given rise to comments regarding whether governmental and municipal resources are used and measured in accordance with the specified terms and rules.



(6). In addition, information about the audit Protocol introduces specific reports or statements, the submission of special reports, advice and assistance.

(7). The audit report shall be submitted at every Board meeting, and any protocol injection shall be signed by all Board members.