Notice Of Operation, Supply And Disposal Of Retirement Housing

Original Language Title: Bekendtgørelse om drift, udbud og afhændelse af friplejeboliger

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Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=122776

Overview (table of contents)
Chapter 1 Rules incorporate
Chapter 2 Operation of retirement housing
Chapter 3 Local council supervising the operation
Chapter 4 Provision
Chapter 5 Disposal
Chapter 6 Commissioning for use other than retirement housing
Chapter 7 Økonomistyrelsen
Chapter 8 Miscellaneous provisions
Chapter 9 Entry into force
Appendix 1
Appendix 2
The full text
Notice of operation, supply and disposal of retirement housing
In accordance with §§ 65, 88 and 92 of the Act no. 90 of 31 January 2007 on the retirement housing fixed:
Chapter 1
Rules be
§ 1. This Order applies to



1) the operation of retirement housing, established by §§ 10 and 11 of the Act on retirement housing (friplejeboligloven)
2) provision of care in retirement housing in accordance with § 66
3) disposal of retirement housing and service areas and
4) use of retirement housing and service land for other uses.


PCS. 2. Notice Chapters 2 and §§ 25 and 26 shall not apply to the part of the settlement, which represents service areas.
Chapter 2
Operation of retirement housing
Resident Deposits
§ 2. Resident Deposits determined by the dwellings mutual use value.
PCS. 2. For the first rental of retirement housing established in accordance with § 10 paragraph. 1 or § 11 paragraph. 1, the lease premium determined provisionally. The final determination of the lease premium happens when building accounts have been closed. Any increases in the lease premium for the second section. must be made with 3 months notice.
Rent determination and regulation
§ 3. In the first rental of retirement housing established in accordance with § 10 paragraph. 1 or § 11 paragraph. 1, the rent is determined provisionally. The final determination of the rent occurs when building costs are calculated, and the final financing is made. Any increases in the rent after the second section. must be made with 3 months notice.
§ 4. When the private care dwellings has improved the hired, he may request rent be increased by an amount corresponding to the increase in the value of the premises, unless the expenses are charged on the reserve account in accordance with § 12
PCS. 2. The rent increase will be based on the expenditure reasonably incurred for improvement and have increased the premises utility value. If, as part of improving execution of the works also performed maintenance work can sums not included in the calculation of the rent increase. If as a result of improving workers save current or future maintenance, the improvement cost is reduced by an amount corresponding to the capitalized value of these savings. Expenses for maintenance and deductions for saved current or future maintenance are charged to one of the accounts mentioned in §§ 8-10 and § 12
PCS. 3. The rent increase set at the performance of a fixed-rate annuity with a term equal to enhancing the expected life span and with an interest rate equal to the market rate for such loans at the time of completion method.
PCS. 4. The rent increase will lapse when the loan referred to in paragraph. 3 is udamortiseret. For improvement work funded in any other way than with such a loan lapse rent increase correspondingly after a number of years equal to the maturity of the loan in accordance with paragraph. 3.
§ 5. Moves a tenant before the property's use for retirement housing has made improvements in the lease in accordance with § 62 of the Act on rent (Rent Act) or § 39 of the Rent Act of subsidized housing (general Rent Act), the private care dwellings pay the compensation as the tenant is entitled under those provisions. Private care dwellings entitled to offset in compensation for the tenant's obligations to private care dwellings.
PCS. 2. The depreciation period for reimbursement can be a new tenant at relet either choose to pay the impaired allowance for private care dwellings or pay a rent increase that is calculated as the performance of a fixed-rate annuity loans with maturities corresponding to the remaining depreciation period and with an interest rate equal to the market for such loans at the time of friplejeboligleverandørens payment of compensation to the outgoing tenant. The rent increase will lapse by depreciation period.

PCS. 3. Move a tenant who paid the impaired allowance for private care dwellings, the tenant is entitled to compensation equal to the impaired compensation under the Rent Act § 62a or general Rent Act § 39 less friplejeboligleverandørens any claims against the tenant.
PCS. 4. By relet after expiry of the depreciation period, private care dwellings not require rent increase for the performed improvements.
Antenna Contributions
§ 6. Have private care dwellings in agreement with the tenant established or improved property program supply or distribution of access to electronic communications services, expenses reasonably incurred thereto, may be recovered by the tenant. The tenant's contribution will be to the benefit of a fixed-rate annuity loans with a maturity of 10 years and with an interest rate equal to the market rate for such loans at the time of completion method.
PCS. 2. The costs referred to in paragraph. 1, can not be included in the rent, but must be collected as part of the antenna contributed. When the loans referred to in paragraph. 1, point 2., Is udamortiseret lapse this part of the antenna contributed for the future. For establishment and improvement costs, which are funded in any other way than with such a loan will lapse this part of the antenna contributed similar after 10 years.
Maintenance Plan
§ 7. private care dwellings must establish a maintenance and renewal plan for the portion of the property containing the dwelling. The plan shall include at least the next 10 years and to be reviewed annually on the basis of a review of the property and homes of maintenance.
PCS. 2. For friplejeboligbebyggelser covered by Byggeskadefonden, see. § 151 paragraph. 1, no. 8 and 9 of the Act on General Housing etc., the regulations in the Order on building operation. The rules of that ordinance apply mutatis mutandis to other friplejeboligbebyggelser.
Statutory allocation accounts
§ 8. private care dwellings to be on a special allocation account ongoing transfer appropriate means, see. § 11, to the renewal of the technical installations and major refurbishment. The revenue reserves attributable to the account monthly in advance.
PCS. 2. Amounts prior to the property's transformation into retirement housing was tied in the Landowners' Investment under the provisions of Chapter XA of the Rent Act, be transferred to the account under subsection. 1. A negative balance at the property's transformation into retirement housing can not be continued.
PCS. 3. When the private care dwellings have incurred expenses for the renewal of technical installations and major repairs can cost charged on reserve account in accordance with paragraph. 1 unless the expenses charged to the account in accordance with § 12
§ 9. private care dwellings to be on a special allocation account ongoing transfer appropriate means, see. § 11, for maintenance other than specified in §§ 8 and 10. The revenue reserves attributable to the account monthly in advance.
PCS. 2. Amounts prior to the property's transformation into retirement housing was tied in the Landowners' Investment under the provisions of Chapter III of the Act on Temporary Regulation of Housing Conditions shall be transferred to the account under subsection. 1. A negative balance at the property's transformation into retirement housing can not be continued.
PCS. 3. When the private care dwellings incurred costs in other maintenance of the property or the individual leases that are specified in §§ 8 and 10, the cost charged on reserve account in accordance with paragraph. 1.
§ 10th Private care dwellings to be on a special allocation account ongoing transfer appropriate means, see. § 11, to painting, whitewashing, wallpapering and floor treatment in housing. The revenue reserves attributable to the account monthly in advance.
PCS. 2. If at the property's transformation into retirement housing is positive balances of property accounts for interior maintenance in accordance with § 22 of the Rent Act, these amounts transferred to the account under subsection. 1.
PCS. 3. When the private care dwellings has incurred costs of painting, whitewashing, wallpapering and floor treatment in the homes, the cost charged on reserve account in accordance with paragraph. 1.
§ 11. The size of the reserves mentioned in §§ 8-10, determined on the basis of the maintenance plan mentioned in § 7. The amount determined by an assessment of the building element and installing the purchase price at the time of the replacement.

PCS. 2. Is there as a result of special circumstances, exceptionally not set aside enough of the accounts by §§ 8-10 and § 12 to cover the necessary maintenance costs, these costs are covered by loans. In that case, the part of the expenditure financed by borrowing, are not charged on these accounts. Instead charged the regular payments.
§ 12. The special allocation account, referred to in the Act §§ 63 or 64 may be used for the following purposes:



1) Tackling the extraordinary losses in the operation of private care dwellings, excluding losses on rental availability and tenants moving.
2) Straightening, repair, maintenance, improvement and conversion of part of the property containing the dwelling.
3) Combination of apartments and improve the environment in that part of the property containing the dwelling.
4) Grants for rent reduction in exceptional cases where the rent exceeds the usual rent for similar flats.


§ 13 private care dwellings must continually make appropriate provisions in a special reserve account to cover losses on rental availability and tenants moving. The annual allocations may not exceed 2 per cent. of the total operating costs of private care dwellings. The revenue reserves attributable to the account monthly in advance.
PCS. 2. Loss on rental availability charged on reserve account in accordance with paragraph. 1 month in advance. Rent a home during the month of occupation before end of the month, credited the thus recovered amount. Loss on vacating charged as it can be measured.
PCS. 3. The balance of the reserve account in accordance with paragraph. 1 can at no time be negative. A deficit as a result of the transfers can not cover actual losses may not be included in the rent.
PCS. 4. As losses on vacating considered as well rent arrears and repair requirements as costs for deferral of rent or other legal claims against this.
§ 14. Positive balances of the accounts mentioned in §§ 8-10 and §§ 12-13 shall be secured and so that the extent necessary and at any time on short notice can be done cash to use for their purposes. Cash balance must be minimized.
PCS. 2. The means referred to in paragraph. 1, which is not in the cash balance, to be placed in assets denominated in Danish kroner:



1) deposits in banks that are incorporated in a country within the European Union or in a country, the Union has concluded an agreement for the financial area.
2) mortgage bonds, mortgage bonds, mortgage bonds and other bonds, which offer a similar safety as the securities to be issued and admitted to trading on a regulated market in a country within the European Union or in a country that Union has entered into an agreement for the financial area.
3) in bonds or debt instruments issued or guaranteed by states or regional or local authorities to impose taxes within the European Union or a country with which the Union has concluded an agreement for the financial area.
4) departments in mutual funds or similar institutions and specialist associations, approved restricted associations or registered professional associations, see. Act on investment funds and special funds and other collective investment schemes, etc. It is a condition that departments only place the funds as specified in Nos. 1-3 . If funds are placed in offices of an association managed by a jointly owned investment management company, fund assets may be as necessary placed as shares in investment management company.


PCS. 3. Return of the allocated funds should be credited to the accounts by §§ 8-10 and §§ 12-13.
accounting
§ 15 private care dwellings must for homes produce annual financial statements to give a true picture of assets and liabilities and results of operations. Accounts must be organized in accordance with the chart of accounts and related notes contained in Annex 1 and 2.
§ 16. The rules of the Danish Financial Statements Act applicable to the extent otherwise not follow the rules of friplejeboligloven or announcement on operational, supply and disposal of retirement housing.

§ 17. If an operating expense relates to both housing and service area must be in the accounts of the dwellings recorded an amount equal to the dwellings proportionate share of the cost. If housing and service area is located in each condominium, the distribution is for the thing called distributional, unless this would manifestly unfair distribution at the expense of tenants. Is housing and service area also located in each of his property, distributed shared expenses on an area basis. Is housing and service sites located in the same block, allocated joint costs on the basis of gross floor area, cf. Order on the calculation of the area of ​​residential and commercial premises.
PCS. 2. The cost of the administration of the properties can be included in the financial statements with the actual expense to do so if this is reasonable and customary. If the employees involved in the administration of the homes, also engaged in the administration of service areas or with other tasks, costs must be assigned on the basis of objective and reasonable criteria. Costs for external assistance, including lawyer and accountant can be included in administration expenses. This does not include costs for assistance in the eviction of tenants and other legal claims against vacated tenants.
PCS. 3. Paragraph. 1 shall also apply to maintenance and improvement costs, affecting both homes and service areas if the cost is not the second objective basis can be divided between residential and service area. The same goes for administrative costs of building cases in connection with the maintenance and improvement work.
§ 18. The properties are carried at acquisition cost plus any indexation of mortgage debt and plus subsequent improvements, renovation projects and proven improvements on individual leases. In a separate note indicated the value under Chapter 9 can be calculated by the sale of the properties to continue to use as retirement housing.
§ 19. In a note to the financial statements should disclose a loan recorded for the construction or remodeling, improvements and maintenance of the units, see. § 4, paragraph. 3, § 6, paragraph. 1 and § 11 paragraph. 2. For each loan must be specified



1) date of the loan was raised,
2) principal
3) interest rate
4) debt outstanding at year-end and
5) remaining maturity at year-end.


PCS. 2. If the work as specified in §§ 4 and 6 are supported by other means than by loans covered by paragraph. 1, recorded in a note information on



1) date of completion method,
2) the amount of the expenditure incurred,
3) maturity, performance and interest rate for a fixed-rate annuity with usual maturity and interest rate for the financing of the works referred to. § 4, paragraph. 3 and § 6 paragraph. 1
4) the difference between the grant mentioned in Nos. 3 and actual performance and
5) unpaid debt at year-end for a loan as mentioned in # 3.


§ 20. In addition to the financial statements give private care dwellings an annual report in which elaborate on the economic development of the financial year. Including an account of any special economic problems for the actions planned or taken to solve such problems and the conditions which the auditor might have complained.
§ 21 The accounts must be within 6 months after the reporting period are sent to the tenants. If there is an elected representative, sent accounts instead of this. At the same time sent the financial statements attached annual report and transcript of the audit protocol to the supervising municipal and National Building Fund.
PCS. 2. If the Supervisor local council after review of financial statements requires changes in the financial statements, the private care dwellings within 6 weeks after receiving the notice make the required changes and issue corrected accounting for the tenants or the selected tenant groups and the local council and the National Building Fund.
PCS. 3. Financial statements must be submitted to the National Building Fund in a computerized form in accordance with guidelines established by the National Building Fund. The guidelines must be approved by the Ministry of Welfare.
PCS. 4. The EDPS local council may require that the computerized accounts by paragraph. 3 simultaneously sent to the local council.
PCS. 5. The financial information can be of Landsbyggefonden passed on to the Ministry of Welfare for statistical purposes.
Revision

§ 22. The financial statements must be audited by an approved auditor. The audit must be carried out in accordance with good public auditing practice, as that term is specified in § 3 of the Law on Auditing of Public Accounts etc.
PCS. 2. The auditor should have access to inspect all accounting records and all cash and is entitled to get all the information and assistance deemed necessary to carry out the audit. Private care dwellings to give the auditor access to conduct the examinations which are deemed necessary.
PCS. 3. The auditor shall immediately report to the local council, if the auditor finds irregularities essential for the economic operation of the homes, or if the auditor becomes aware of offenses or breaches of regulations are essential. The auditor should also report to the local council, if there is uncertainty as to whether private care dwellings to meet its financial obligations.
PCS. 4. The auditor shall keep auditors. The auditors shall be recorded on the audit work performed, as well as all important issues that have given rise to comments, including conditions where there is uncertainty as to whether private care dwellings have acted in accordance with applicable regulations.
§ 23. The auditor shall issue a separate statement that the loans mentioned in the notes in accordance with § 19 fully used in the construction or remodeling, improvements and maintenance of dwellings. If a loan is used for maintenance, the auditor must also certify that for the maintenance work only charged this year's benefits on the property's allocation accounts for maintenance.
PCS. 2. The auditor should ensure that incurred maintenance costs are equivalent to the charges in henlæggelseskontiene according to §§ 8-10.
PCS. 3. The auditor should ensure that losses on rental availability and tenants moving is debited from the special allocation account in accordance with the rules of § 13
Chapter 3
Local council supervising the operation
§ 24. The municipal council supervises the operation of private care dwellings and ensure that the operation is in accordance with the relevant provisions of the Act and the regulations issued under this.
§ 25. The municipal council shall ensure that the financial records submitted in accordance with the provisions of § 21 and conduct a critical review of this.
PCS. 2. As part of the accounting review shall ensure the local council that the allocation of common costs between residential and service areas are made in accordance with § 17. If a thing like distributional leads to an obvious unfair distribution to the detriment of tenants, the local authority shall require that the distribution instead be based of gross floor area.
PCS. 3. The local authority shall also ensure that the amount of administration cost of housing does not exceed the actual costs incurred. If the administrative staff also engaged in the administration of service areas or other tasks, ensure the local council that the part of the cost imposed on the homes, is based on objective and reasonable criteria.
PCS. 4. The municipal council shall ensure that any operating loss of housing rental in the budget assumed to be reversed over a maximum of 3 years. The local authority shall also ensure that any operating profits that are not used to cover the financing or losses from previous years are included in the budget and assumed offset of more than 3 years.
PCS. 5. The municipal council can friplejeboligleverandørens expense request its auditor a separate statement on specific circumstances, including whether the submitted financial records comply with applicable provisions.
§ 26. If the submitted financial records provide municipal criticism, council can require private care dwellings to make the measures deemed necessary, including to increase or reduce the rent. If deemed necessary, the municipal council may arrange for an auditor appointed by the municipality for friplejeboligleverandørens bill through the dwellings accounting and finance and to report thereon to the municipal council.
Chapter 4
Tender
§ 27. The Minister for Social Welfare carried out one annual supply of care and care in retirement housing, the supply time later has been offered 10 years before the current round.

PCS. 2. For the first provision of the services in accordance with § 66 deadline is calculated in paragraph. 1 from the qualifying date for the property's transformation into retirement housing. For retirement housing provided by new construction or conversion period shall be calculated by first tender according to § 66 from the date of commissioning.
§ 28. The range is advertised under the current rules on advertising obligation in law for invitations to tender in certain public and publicly funded contracts.
PCS. 2. The tender documents will include at least the following information:



1) A description of the task.
2) A description of the property, including property location number of retirement housing in the property and service area the size and decor.
3) A description of the tender procedure.
4) Requirements for bidders capability (economic, technical, professional), including which services the tenderer must at least be certified to provide.
5) Any selection criteria.
6) Requirements Specification.
7) Relevant information on business transfer of employees.
8) Schedule of supply, including deadlines for submission of tenders and for any. request for participation, and time for questions.
9) Date and time of inspection of the property.
10) The date of acquisition of the property.
11) Requirements for tenderer payment of the relevant documentation.
12) Contact information and the address to which the tenders must be sent.
13) Any specifications in general.


PCS. Third The Offeror shall be at least certified to provide the services that supply includes. Valid certification must be provided at the time of submission.
PCS. 4. The award criterion is the lowest average daily price for the provision of personal and practical assistance under §§ 83 and 87 of the Law on Social Services (Social Services), see. § 4 of the Ordinance on settlement between private care dwellings and the local council and the procedures for welfare minister's message of commitment on allocation.
PCS. 5. If several suitable bidders for the assessment under paragraph. 2 offer to provide personal and practical assistance under §§ 83 and 87 of the Social Services for the same average day price, lots will be drawn between the equal bidders.
§ 29 private care dwellings has on the Welfare Ministry's request obliged to provide the information necessary for use of the offering to the Welfare Ministry, as well as to ask friplejeboligbebyggelsen available for inspection for potential bidders at a time previously agreed with the Ministry of Welfare.
§ 30. If another than the previous friplejeboligleverandør wins the tender, acceptance will be effective with a notice of at least 3 months from the time of notification to the tenderer who has won the tender. Takeover date is set such that the previous friplejeboligleverandør has a total operating period of 10 years.
§ 31. If not submitted any bids on a range of services in a given friplejeboligbebyggelse, the property can not continue as friplejebolig.
Chapter 5
Disposal
Disposal by offering
§ 32. Disposal of retirement housing and service area for the new friplejeboligleverandør must be approved by the Minister of Welfare. It is for the new friplejeboligleverandør caring for obtaining ministerial approval. In the request for approval, accompanied by information about



1) The transferor and the transferee's name and CVR numbers
2) the property address, cadastral number, any BOSSID and registration in the National Building Fund,
3) conditions for the transfer
4) the date of acquisition and
5) evidence of the size of the amount to be adjusted according friplejeboliglovens § 86.


PCS. 2. disposals, where the price is determined on the basis of the balance of the mortgage lending must also be accompanied by documentation for deposit collateral, and for that the loan is fully used for the construction or remodeling, improvement or maintenance of the property.
PCS. 3. For disposals where the price is determined on the basis of the property the most recent valuation should be accompanied by information on this.
PCS. 4. Welfare Minister shall notify the municipality, Landsbyggefonden, Byggeskadefonden, Service Agency, Economy Agency and the mortgage lenders who have mortgage on the property, at the same time be sent to the new friplejeboligleverandør.

§ 33. By regulating the amount in accordance with § 86 of the Statistics Denmark's total construction cost index for housing for the 3rd quarter of the year preceding the date of acquisition. The adjustment is based on the index for the third quarter of last year granted an occupancy permit for private care dwellings.
§ 34. The acquirer incurs expenses for registration of the title deed as well as any other costs associated with the transfer of the property. The transferor does organize cost to own lawyer.
§ 35. With the acquisition date as the deadline compiled completion statement. In reimbursement statement be included



1) Current operating on both houses and service areas
2) the value of any oil inventory
3) balance on allocation accounts
4) resident deposits and other receivables, current and former tenants, including repayment of consumption-dependent payments
5) debts owed by current tenants, including post-pay requirements for consumption-dependent payments
6) debts owed by former tenants, net of receivables before the sale can be determined as the loss on tenants moving, see. § 13 paragraph. 2
7) unsettled Operating profit or loss recognized in or be included in the rent after the acceptance date and
8) compensation to the transferor for improvements financed otherwise than as specified in § 4, paragraph. 3 and § 5, paragraph. 1. The amount calculated for the outstanding debt as at the acquisition date would have been on loan for financing the works, see. § 4, paragraph. 3 and § 6 paragraph. 1 if such a loan was busy.


§ 36. The transferee continues the property's allocation accounts under §§ 8-10 and §§ 12-13.
Voluntary disposal for continued use as retirement housing
§ 37. Disposal of retirement housing and service area to another friplejeboligleverandør must be approved by the Minister of Welfare. The rules of § 32 shall apply accordingly.
PCS. 2. In addition to the information referred to in § 32, must attach documentation that the transferee is certified to provide at least the same benefits as the transferor. If the certification on the agreed takeover date, more than 5 years old, must also enclose information about the retirement housing transferee has driven within the past 5 years. Finally, accompanied by declaration by the purchaser that the price of care and service are not increased as a result of the transfer.
§ 38. The provisions of §§ 33-36 apply mutatis mutandis.
§ 39. On disposal of a portion of the property price is determined as a proportion of the price to be determined in accordance with § 71, cf.. §§ 68-70. The distribution is made on a gross floor area.
§ 40. Voluntary disposal of the property for continued use as retirement housing not delay the time when the care and concern of private care dwellings to be tendered in accordance with § 66.
Disposal for use other than retirement housing
§ 41. Disposal of retirement housing for other purposes must be approved by the Minister of Welfare. The rules of § 32 paragraph. 1-3, §§ 33-36, § 39, § 43 paragraph. 2, no. 3-4 and paragraphs. 3-4 and §§ 44 and 46 shall apply mutatis mutandis to the proviso that the transferor to obtain welfare minister.
§ 42. Amounts due to disposal must be paid to the National Building Fund in accordance with § 73 paragraph. 4, according to § 74 paragraph. 3 and § 74 paragraph. 6, see. § 73 paragraph. 3, according to § 76 paragraph. 4 and 8, according to § 77 paragraph. 2 and § 77 paragraph. 5, see. § 76 paragraph. 8, according to § 78 paragraph. 5, or according to § 79 paragraph. 2 and § 79 paragraph. 5, without. 78, paragraph. 5, is due four weeks after the agreed takeover date.
PCS. 2. Amount to by those provisions must be paid by the National Building Fund, paid at least 8 weeks after the National Building Fund has been notified of the sale and the amount of money to be paid. Payment shall be made no sooner than on the agreed takeover.
Chapter 6
Commissioning for use other than retirement housing
§ 43. retirement housing may not without welfare ministerial approval be used for other purposes.
PCS. 2. Application for approval pursuant to paragraph. 1 shall contain information on



1) the owner's name and CVR number
2) the property address, cadastral number. any BOSSID and registration in the National Building Fund,
3) the number of retirement housing in the property
4) the future use,
5) The most recent land and

6) proof of deposit and borrowing for the loan is fully used for the construction or remodeling, improvement or maintenance of the property.


PCS. 3. When applying for partial use for other purposes should be private care dwellings also state the number and address of the homes that you want to use for other purposes.
PCS. 4. If also service areas desired partially in use for other purposes, the application must include information on the type and size of the areas you wish to use for other purposes, and a description of how private care dwellings with the remaining service areas to meet its obligations to to provide care and service to their tenants.
§ 44. Welfare Minister may require additional information for the processing of the application for approval.
§ 45. The provision of § 33 shall apply accordingly.
§ 46. Welfare Minister shall notify the municipality, Landsbyggefonden, Byggeskadefonden, Service Agency, Economy Agency and the mortgage lenders who have mortgage on the property while the property owner shall be notified of approval.
PCS. 2. any state guarantee Void 8 weeks after notification of approval have come to the mortgage bank, see. However, § 48 paragraph. 4.
§ 47. Amounts due to commissioning for other purposes must be paid to the National Building Fund in accordance with § 84 paragraph. 2, see. § 74 paragraph. 3 and § 74 paragraph. 6, see. § 73 paragraph. 4, according to § 84 paragraph. 4, see. § 77 paragraph. 2 and § 77 paragraph. 5, see. § 76 paragraph. 8, according to § 84 paragraph. 5, see. § 79 paragraph. 2 and § 79 paragraph. 5, see. § 78 paragraph. 5, according to § 84 paragraph. 6, see. § 81. 1, see. § 79 paragraph. 2, or according to § 84 paragraph. 7 without. § 82 paragraph. 1, see. § 79 paragraph. 2, payable within 4 weeks after the welfare minister has approved the deployment for another use.
PCS. 2. Amount to by those provisions must be paid by the National Building Fund, paid at least 8 weeks after the National Building Fund has been notified of the deployment to use and the size of the amount to be paid.
Chapter 7
Økonomistyrelsen
§ 48. Finance Agency may make statements on government guarantees for mortgage loans to finance real estate, which has obtained the aid under the law.
PCS. 2. Economy Agency may consent to loans to finance the improvement and refurbishment works have security concurrent with or prior to the government and government-guaranteed loans.
PCS. 3. When the properties in which vouches state or state-guaranteed loans, or which receive state performance or operating significantly changed, it is for private care dwellings to inform Økonomistyrelsen before changes made. Economy Service decides whether the conditions for aid was changed so that the whole or partial lapse for the future.
PCS. 4. Partial deployment to other application determines Økonomistyrelsen whether the State guarantee and the continuous support should be withdrawn completely or partially. Economy Agency shall inform the mortgage bank for its decision. The deadline referred to in § 46 paragraph. 2, calculated in this case from the time the Økonomistyrens decision is arrived at the mortgage bank.
PCS. 5. Finance Agency determines whether and to what extent awarded or agreed expropriation compensation could be allowed paid to the owner of a friplejeboligejendom or be paid as extraordinary repayment of state-guaranteed loans or senior loan.
PCS. 6. Economy Board makes the final administrative decision under this chapter.
Chapter 8
Various provisions
§ 49. The arrears collection authority seeking recovery of overdue payments and interest to the National Building Fund.
§ 50. Notwithstanding the provisions of the house rules, people with physical disabilities or blind and partially sighted people, who rely on an assistance animal, always entitled to keep such.
PCS. 2. For assistance animals understood the driver and service dogs specially trained to perform one or more utility functions for the persons referred to in paragraph. 1.
§ 51. The municipal council's decisions under this Order may not be appealed to any other administrative authority.
Chapter 9
Commencement
§ 52. This Order shall enter into force on 1 January 2009.
Ministry of Social Welfare, December 15, 2008
Karen Jespersen
/ Mikael Lynnerup Kristensen
Annex 1
Account Plan for retirement housing

Applied to the account numbers to be used for financial reporting to the National Building Fund.










account
no.


Notice


specification


Report-ing account LBF



Result new task. inside-current year


Budget current year (1,000 kr.)


Budget next year (1,000 kr.)








expenses













Operating expenses













Capital expenditures























1


*


Net capital expenditures (resident fee), start-up


105.9
























Public and other fixed expenses























2



Property taxes etc.


106










3



Water tax


107










4



Sewer Contributions toll


108










5



renovation


109






















6



Insurance, etc.


110























7



Heating in common areas


111.1










8



Electricity for common areas


111.1










9



Meter Care etc.


111.3






















10


*


administration


112.1






















11



Total public and other fixed expenses


113.9
























Variable expenses























12



Sanitation


114






















13


*


Renewal of technical installations and major repairs (§ 8)











13.1



Expenditure incurred


116.1










13.2



It is covered by previous allocations


116.2























14


*


Maintenance § 9











14.1



Expenditure incurred


116.1










14.2



It is covered by reserves


116.2






















15



Internal maintenance (§ 10)











15.1



Expenditure incurred


117.1










15.2



It is covered by previous allocations


117.2






















16



Special activities











16.1



Operation of the shared laundry


118.1










16.2



Share in fællesfaciliteters operation


118.2










16.3



Operation of meeting and banquet facilities


118.3






















17


*


Miscellaneous


119






















18




Variable expenses totaling


119.9
























reserves























19



Renewal of technical installations and major repairs (§ 8)


120






















20



Provision for maintenance § 9


120






















21



Provision for interior maintenance (§ 10)


122.2






















22



Provisions relating fraflytnings- and rental loss (§ 13)


123






















23



Provisions totaling


124.8






















24



Operating expenses total


124.9
























Extraordinary expenses
























25


*


Costs related. improvement loans


125










25.1



Repayment


125.1










25.2



interest


125.2






















26


*


'Benefits' concerning. alternatively funded improvements ( 'skyggelån' see. § 4, paragraph. 4, § 6, paragraph. 1 and § 19 paragraph. 2)


125










26.1



Repayment


125.1










26.2



interest


125.2






















27



Vacated tenants reimbursed Council works (Item 55 / 303.3)


126.2






















28



Costs related. backed loans for building renovation etc.


127










28.1



Repayment


127.1










28.2



Interest etc.


127.2










28.3



Excess occupant payment to Landsbyggefonden


127.3










28.4




÷ Performance Support from Landsbyggefonden


127.4






















29



Payments on loans from Landsbyggefonden











29.1


*


Særstøttelån


132.4










29.2


*


Other driftsstøttelån


132.5






















30



Covered loss on. tenants moving and rental availability











30.1



Loss tenants moving


129.1










30.2



It is covered by previous allocations


129.2










30.3



Covered by private care dwellings


203.1










30.4



Loss rental availability


130.1










30.5



It is covered by previous allocations


130.2










30.6



Covered by private care dwellings


203.1






















31



Settlement of accumulated deficit or surplus (recognized from last year)


133.1























32



Allowance for tenants vacated (Council works)


135










32.1



Paid compensation


135.1










32.2



Which transferred to settlement by rent increase (Item 55 / 303.3)


135.2






















33



Extraordinary expenses totaling


137






















34



Total expenditure


139






















35



Net profit (transferred to loss and loss account)


140.1










36



The costs and any profits totaling


150
























revenues













Ordinary income























37



Rental accommodation


201.3










38




Specific increase in improved leases (previous tenants Council works)


201.8






















39



Ordinary income totaling























40


*


Interest income


202






















41



Income relating. special activities











41.1



Grants from the owner, including the rental loss and damage by tenants moving


203.1










41.2



Operation of the shared laundry


203.2










41.3



Share of fællesfaciliteters operation


203.3










41.4



Operation of meeting and banquet facilities


203.4






















42



Ordinary income totaling

























Extraordinary income























43



Grants from the National Building Fund


204























44



Cash paid allowances by re-letting of improved leases (Council works)


207






















45



Extraordinary income total


208






















46



Total income


209






















47



The net loss (transferred to loss and loss account)


210






















48



Income and possibly. losses totaling


220
























Balance sheet.













assets













Fixed assets























50


*


Property acquisition
(Estimated sales value see note 86)


301










51



Indexation concerning. mortgage debt



302










52



Cost incl. indexation


302.9






















53


*


Later improvements / modernization


303.1






















54


*


Renovation projects, etc. § 12


303.2






















55


*


Reimbursed improvements on individual leases (Council works)


303.3






















56



Other fixed assets


304










56.1


*


Særstøttelån


304.4










56.2


*


Other driftsstøttelån


304.5






















57



Total fixed assets


304.9
























Current assets


























receivables











58.1



Rent incl. heat


305.1










58.2



Resident Deposits


305.2










58.3


*


Unfinished consumption accounts


305.3










58.4



Tenants moving, including for collection


305.4










58.5


*


Completed consumption accounts


305.5










58.6



Other debtors


305.6










58.7



Prepaid expenses


305.7










58.8



Priority Services


305.8






















59


*


Securities portfolio


306
























Balance











60.1



Cash


307.1










60.2



Bank Holding



307.2






















61



Total current assets


309.9






















62



Total assets


310
























liabilities

























reserves























63


*


Renewal of technical installations and major repairs (§ 8)


401






















64


*


Provision for maintenance § 9


401






















65


*


Provision for interior maintenance (§ 10)


404






















66


*


Provisions relating fraflytnings- and rental loss (§ 13)


405























67


*


Other reserves


406










67.1


*


Provisions relating udamortiserede priorities


533/604










67.2


*


Provisions concerning 'skyggelån'


406






















68



Provisions totaling


406.9






















69


*


The loss and gain account


407






















70



Provisions and loss and loss account totaling


407.9
























Long-term debt











71


*


Originally mortgage debt relating. construction / remodeling (mortgage)


408






















72



Owners of capital (capital stock)


408.5






















73



Resident Deposits



409






















74



Property depreciation account
(Liquidated priorities)


411






















75



Financing of the acquisition cost a total


412.9






















76



Other loans:























76.1


*


Loans for improvements


413.1










76.2


*


Loans for maintenance


413.2






















77



Særstøttelån (LBF)


415.4










78



Other driftsstøttelån


415.5






















79



Other long-term debt


416






















80



Long-term debt totaling


417

























Short-term debt























81


*


Unfinished consumption accounts


419






















82


*


Accrued expenses


421












Resident Deposits


423










83



Bank loans


424






















84



Other short-term debt











84.1



Adjustment Account


425.2










84.2



Completed consumption accounts


425.3










84.3



Price adjustment


425.4






















85


*


contingent









Appendix 2
Fixed notes
The notes that according to the Order on operations, supply and disposal of retirement housing with associated accounts must be recorded in the financial statements shall at least contain the following information and specifications:








Account no.



specification


Reporting Account in LBF





1


Prioritizing with nominal:








Provisions similar to mortgage repayments


101.1







Mortgage Interest and reserve fund contributions


101.2







Excess occupant payment


101.3







- Interest hedging


102.1







- Performance Fuse


102.2







- Performance Support


102.3














Payments relating to discontinued priorities:








Proportion of private care dwellings


105.1







Proportion to Landsbyggefonden


105.2














Net capital expenditure (Resident Payments)


105.9














Prioritizing with index:








Provisions similar to mortgage repayments


101.1







Mortgage Interest and reserve fund contributions


101.2







- Repayment Contribution


104.1







- Interest Contribution


104.2







- Performance Support


104.3














Payments relating to discontinued priorities:








Proportion of private care dwellings


105.1







Proportion to Landsbyggefonden


105.2















Net capital expenditure (Resident Payments)


105.9












10


Administration:








Staff


511







External business conduct


512







Office expenses


513







Office Local Cost incl. depreciation of real estate regarding. administration


514







Depreciation of equipment


515







revision


521







Legal, see. However, § 17 paragraph. 2, last point.


513







Administration total








It is covered by fees


602







Administration net








Charged administration fees


112.1 and 601












13


Renewal of technical installations and major repairs (§ 8)


116.1







Primary building


116.2







Complementary building


116.3







Surfaces, coating and cladding


116.4







Plumbing installation


116.5







Electrical installations


116.6







Furniture and equipment


116.7







Other building and construction


116.8







Miscellaneous


116.9













14


Maintenance § 9


116.1







Primary building


116.2







Complementary building


116.3







Surfaces, coating and cladding


116.4







Plumbing installation


116.5







Electrical installations


116.6







Furniture and equipment


116.7







Other building and construction


116.8







Miscellaneous


116.9












16


Special activities








Operation of the shared laundry


118.1







Share in fællesfaciliteters operation


118.2







Operation of meeting and banquet facilities


118.3












17


Miscellaneous


119







The item must be specified by type of expenditure and the size of each type of expenditure













25


Loans for improvements








For each loan must be specified:








1. Time of the loan was raised








2. Principal








3. Interest








4. Debt outstanding at year-end








5. Residual maturity at year-end














26



Alternatively funded improvements ( 'skyggelån' see. § 4, paragraph. 4, § 6, paragraph. 1 and § 19 paragraph. 2)















For each improvement be included:








1. The time of completion method








2. The amount of the expenditure incurred








3. Maturity, performance and interest rate for a loan as mentioned in § 4, paragraph. 3, or § 6, paragraph. 1








4. Outstanding debt and remaining maturity at year-end for such a loan








5. Difference compared to actual performance













29.1


Særstøttelån - services to


132.4







Landsbyggefonden








The municipality








Mortgage








State








Særstøttelån total













29.2


Other driftsstøttelån - services to


132.5







Landsbyggefonden








The municipality








Mortgage








Other driftsstøttelån total













40


Interest income








Allocation Account in accordance with § 8


202







Allocation Account in accordance with § 9


202







Allocation Account in accordance with § 10


202








Allocation Account in accordance with § 12 (Act §§ 63 and 64)


202












50


Property acquisition
(About the property's value on continued use as retirement housing - see note 86)


301







Cost at beginning








+ Additions during the year








- Disposals during the year








Property acquisition end













53


Later improvements / modernization


303.1







Balance, beginning








+ Improvement works in the year








- Grants in the year








Total cost at end








Indexation beginning








+ Indexation of the year








Overall indexation end








Amortization and impairment at the beginning








Repayment








Depreciation








Amortization and impairment at the end








Book value at end













54


Renovation projects, etc. (§ 12)


303.2







Balance, beginning








+ Renovations in the year








- Grants in the year








Total cost at end








Indexation beginning









+ Indexation of the year








Overall indexation end








Amortization and impairment at the beginning








Repayment








Depreciation








Amortization and impairment at the end








Book value at end













55


Reimbursed improvements on individual leases (Council works)


303.3







Balance, beginning








+ Allowances in the year








- Depreciation








Balance at end













56.1


Særstøttelån


304.4







For each loan indicate:








lender








balance















In addition, given the balance of everything on this account













56.2


Other driftsstøttelån


304.5







For each loan indicate:








lender








balance















In addition, given the balance of everything on this account













58.3


Unfinished consumption accounts


305.3








Heating








El








water








antenna








Other








Item 58.3 / 305.3 total













58.5


Completed consumption accounts


305.5







Heating








El








water








antenna








Other








Item 58.5 / 305.5 Total number













59


Securities portfolio


306







Which securities








Cost at beginning








+ Additions during the year








- Disposals during the year








Total cost at end








Total revaluations beginning








- Revaluation of assets sold








+ Revaluations during the year








Total revaluations at the end








Total writedowns, beginning








- Impairment losses on assets sold








+ Write-downs in the year








Total impairment charges at








Book value at end














63


Provision for major repairs and technical renewal (§ 8)








Opening Balance








Consumed


116.2







This year's reserves


120







Closing Balance


401












64


Provision for maintenance § 9








Opening Balance








Consumed


116.2







This year's reserves


120







Closing Balance


401












65


Provision for interior maintenance


404







Opening Balance








Consumed








This year's reserves








Closing Balance













66


Provision for losses on rental availability and tenants moving


405







Opening Balance








Consumed








This year's reserves








Grants from owner








Closing Balance













67


Other reserves


406





67.1



Provisions relating udamortiserede priorities


533/604







Opening Balance








Consumed








This year's reserves








Closing Balance













67.2


Provisions concerning 'skyggelån'


406







Opening Balance








Consumed








This year's reserves








Closing Balance













69


The loss and gain account


407







Opening Balance








The net loss


210







Net profit


140







Budgetary settlement of losses


133.1







Budgetary surplus disposal


203.1







Closing Balance




















71


Mortgage debt for the construction / redevelopment


408







For each loan must be specified








Mortgagee name








principal















In addition, the total amount for this account













76.1


Loans for improvements



413.1







For each loan must be specified:








For each loan must be specified








Mortgagee name








principal















In addition, the total amount for this account













76.2


Loans for maintenance


413.2







For each loan must be specified:








For each loan must be specified








Mortgagee name








principal















In addition, the total amount for this account













81


Unfinished consumption accounts


419







Heating








El








water








antenna








Other








Item 81/419 total













82


Accrued expenses


421







The item must be specified in terms of the nature of expenses and the size of each individual type of costs













85


contingent








The item must be specified in terms of the liabilities the nature and amount of each species of commitments














86


Property value in continued use for retirement housing








The original acquisition








Indexation concerning. mortgage debt








Owner's capital








Regulating the owner's capital, pursuant to the Act. § 86








Loans for maintenance








Loans for improvements








Impairment settled mortgaging