Notice Of The Regions' Budget And Accounting, Auditing, Etc. Omtryk

Original Language Title: Bekendtgørelse om regionernes budget- og regnskabsvæsen, revision m.v. Omtryk

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Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=122926

Overview (table of contents)
Chapter 1 Budgetary and accounting system for the regions
Chapter 2 annual budget and the multiannual budget
Chapter 3 Carrying supplement period
Chapter 4 Revision etc.
Chapter 5 Entry into force
Appendix 1
The full text
Order on the regional budget and accounting, auditing, etc.
Pursuant to § 18 paragraph. 1 and 2, § 19 paragraph. 2, § 23 paragraph. 1, § 24 paragraph. 1 and 2 and § 25 paragraph. 1 and 2 of Law no. 537 of 24 June 2005 on Regions and Abolition of Counties, the Greater Copenhagen Authority and the Copenhagen Hospital Corporation, as amended by § 40 of Law no. 499 of 7 June 2006:
Chapter 1
Budgeting and accounting system for the regions
§ 1. Minister for Social Welfare in Annex 1 of this Order on 'Budgetary and accounting system for the regions' rules concerning the form of the regions annual budget, multi-annual budget and accounting rules on specification of the areas within which there must be a balance between revenue and expenditure / costs in the annual budget and the multiannual budget forecasts, as. § 3, paragraph. 2 and 3 rules on specification of the items in the annual budget, to which the regional council at its final adoption to take funding status, as well as rules on the preparation and dissemination of information to the regional council and local councils in the region for the region's economic conditions.
Chapter 2
The annual budget and multiannual budget
§ 2. Proposal for the regions annual budget and multi-annual budget prepared by the Bureau of the Regional Council by 15 August prior to that period.
PCS. 2. Regional Council's first reading of the draft annual budget and multi-annual budget estimate made by 24 August and 2 treatment later than 1 October.
PCS. 3. The proposed municipal annual basic contribution and development contributions contained in the draft annual budget, see. §§ 6 and 7 of the Act on regional financing, to be discussed in the Liaison Committee between the region and municipalities in the region by 1 September.
PCS. 4. Local councils in the region to be later than 10 September writing to the Regional Council their views on the proposed basic contribution and development contributions referred to. Paragraphs. 3.
§ 3. The regions' economy is divided into three areas of activity: a) Health sector b) social services and special education and c) the regional development area, see. § 1 of the Law on financing of the regions.
PCS. 2. Measured by expenditure-based principles, health balance between income and expenditure in the annual budget and the multiannual budget.
PCS. 3. Calculated using the cost-based principles should revenues be greater than or equal to the cost of social services and special education in the annual budget and the multiannual budget. The same applies to the regional development area. Profits and losses for previous years considered respectively as income and expenses.
PCS. 4. Amendment to the draft annual budget must specify which grant proposal directed against and in what amount the grant to be changed and how the balance sheet following paragraphs. 2 and 3 on each of the three areas of activity in the annual budget provided.
PCS. 5. The period of the multiannual budget set at 3 years. Amendment to the multiannual budget must be of a specification extent that statements in budgeting and accounting system, which either must be submitted to the State, or which shall be recorded in the budgetary procedure, should immediately be filled. Amendment to the multiannual budget should indicate by what amount the item to be changed and how the balance sheet following paragraphs. 2 and 3 on each of the three areas of activity of the multiannual budget provided.
Chapter 3
Carrying supplement period
§ 4. The carrying supplement period runs from the end of the year to the end of February of the following year. The Regional Council may be in the region cash and accounting regulations provide for a shorter supplement period, which should not be set to expire before 15 January.
PCS. 2. The carrying forsupplementsperiode include the month of December in the year before the financial year. The Regional Council may be in the region cash and accounting regulations provide for a shorter forsupplementsperiode.
Chapter 4
Audit etc.
§ 5. The Regional Council assumes an expert auditors in accordance. § 28 of the Act on Regions and Abolition of Counties, the Greater Copenhagen Authority and the Copenhagen Hospital Corporation.

PCS. 2. The regional council shall provide audit access to carry out the studies, the review is necessary, and shall ensure that the review also receives the information and assistance that the audit deems necessary for the performance of his duties.
PCS. 3. The Regional Council shall establish detailed rules on the review of an audit regulations.
§ 6. The audit shall deliver its annual report on the audit of the financial statements. The audit also issue report during the year when it is prescribed, or revision considers it appropriate (delberetninger), see. § 29 of the Act on Regions and Abolition of Counties, the Greater Copenhagen Authority and the Copenhagen Hospital Corporation, see. § 42 paragraph. 4, in the Local Government Act.
PCS. 2. Region President of the Council shall ensure that the audit report and delberetninger sent to the regional council members within 7 days of receipt, see. § 29 of the Act on Regions and Abolition of Counties, the Greater Copenhagen Authority and the Copenhagen Hospital Corporation, see. § 42 b of the Danish municipalities board.
§ 7. In delberetninger accounted for auditing and for conditions that have given rise to comments or other matters which the audit has found it necessary to highlight. The review should make note if it considers that the financial statements are not true, or that the transactions covered by the reporting, not consistent with appropriations granted, the regional council's other decisions, laws and other regulations, contracts and customary practice, see. § 28 para. 2, point 2. Of the Act on Regions and Abolition of Counties, the Greater Copenhagen Authority and the Copenhagen Hospital Corporation. The audit shall also make reference, if it considers that the management of the funds and the operations of the companies whose accounts are covered by the audit, is not due financial consideration, see. § 28 para. 2, Point 3. Of the Act on Regions and Abolition of Counties, the Greater Copenhagen Authority and the Copenhagen Hospital Corporation. The auditors' comments after the second section. and the third section. be distinguished by the report.
PCS. 2. The report submitted to the Executive Committee and as far as comments that do not directly relating to the management that is part of the Executive Committee, also the regional authority to reply within the regional council in a meeting shall decide on the auditors' report and any other matters relating to the accounts.
PCS. 3. The report and the regional council's ruling submitted to the Authority no later than 3 months after receipt of the report, but no later than simultaneously with the decision on the audit report on the financial statements, see. § 8. At the same time sent the decision to the review.
§ 8. The financial statements have been prepared by the Executive Committee of the Regional Council so that the financial statements may be submitted for review by 1 June the following year.
PCS. 2. After the audit of the financial statements is completed, this of the audit include a statement that the audit was conducted in accordance with revisionsregulativets provisions.
PCS. 3. The audit shall deliver before 15 August report on the audit of the financial statements to the regional council.
PCS. 4. The method in § 7, paragraph. 1 and 2, shall also apply to the auditors and the regional council's treatment of the financial statements. The financial statements must also be approved by the regional council.
PCS. 5. The regions' financial statements sent by the end of September to the supervisory authority together with the audit report and the decisions of the regional council has taken in this connection. At the same time sent the decisions to the review.
Chapter 5
Commencement
§ 9. This Order shall enter into force on 9 January 2009. At the same time, Executive Order no. 739 of 27 June 2008 on the regional budget and accounting, auditing, etc.
Ministry of Welfare, January 5, 2009
Karen Jespersen || | / Søren H. Thomsen
Annex 1
Budgeting and accounting system for the regions
1 INTRODUCTION
Contents Page
1 Budget and accounting system status which rules 1.0 to 1
2 Budget and accounting system structure 1.1 to 1
1 INTRODUCTION
1.0 Budgetary and accounting system status rules
The authorized budget and accounting system includes a set of rules concerning the form of the regions annual budget, multi-annual budget and accounts, etc. The rules are set by the Interior and the Minister of Health on the basis of §§ 24 and 25 of the Law on Regions and Abolition of Counties, the Greater Copenhagen and the Copenhagen Hospital Corporation.

The Welfare Ministry Order on regional budget and accounting, auditing, etc. are provisions - particularly procedural - rules on regional budget and accounting, auditing, etc. In Annex 1 to this Order, the provisions on regional budgets and accounts of "Budgetary and accounting system for the regions' according. Order § 1
Budget and Accounts Committee, composed of representatives of the State and the local and regional parties, submit a recommendation to the Minister of Welfare regarding the adjustments in the budgeting and accounting system, as the Committee deems necessary or desirable.
Changes or additions to the budget and accounting system shown in the Official Gazette and shall be notified separately electronically to the regions.
Budgeting and accounting system is available in electronic Gazette, www.retsinfo.dk, or via Internet at the Ministry of Welfare website at www.im.dk under "budget and accounting system."
1.1 Budget and Accounting system structure
Budgeting and accounting system includes two main parts. First, an authorized account plan with associated konteringsregler, and also a set of form and procedure regarding budgeting, grant release, financial statements, etc. Accordingly, this binder divided into two parts.
Part I includes an overview of nomenclature structure and the general konteringsregler (Chapter 2), the authorized account plan (Chapter 3) and the special konteringsregler for each account (Chapter 4).
Both nomenclature as konteringsreglerne binding on the regions.
Part II includes the form and procedure, including the form and procedure for the budget (Chapter 5), allocation rules (Chapter 6), rules on the accounting and accounting (chapter 7), rules for recognition and measurement of tangible and intangible assets of the fixed assets register and the balance (chapter 8) and guidance on cost calculations (Chapter 9). Finally, in this part reprinted an excerpt of the Act on Regions and Abolition of Counties, the Greater Copenhagen Authority and the Copenhagen Hospital Corporation, the Ministry of Welfare Decree on regional budget and accounting, auditing, and other relevant legislation (Chapter 10).
In Part II occurs and binding rules as descriptions of more indicative and informative character. The binding rules is how it has been possible and appropriate, marked with a highlight of the text.
The layout of the system was made from an account that is Part I, of the persons who work with budgeting and accounting system in daily, most will need to look up in. For individuals who are facing the task familiarize themselves with the regional allocation and budgeting and accounting system, a reading of Part II before Part I would be more natural.
PART I
ACCOUNT PLAN AND
KONTERINGSREGLER
2 ACCOUNT PLAN STRUCTURE AND GENERAL
RULES OF ACCOUNTING
Contents Page
0 Overview of the Chart of Accounts 2.0 to 1
1 Main accounts, main functions and features 2.1-1
2 dranst 2.2 to 1
3 Ownership and cost center from 2.3 to 1
4 Grouping 2.4 to 1
5 Arts division 2.5 to 1
6 VAT from 2.6 to 1
2 ACCOUNT PLAN STRUCTURE AND GENERAL RULES OF ACCOUNTING
2.0 Overview of the Chart of Accounts
The main structure of the regional account plan outlined in the chart on the next page.
The nomenclature is constructed from an account number system where the total account number consists of 16 digits.
1st digit - principal account
Account Track first digit divides the regional station in 6 main accounts. Of which the main account 1-3 the three areas of activity as the regional operational and construction activities are divided into (health, social services and special education and regional development). Main account 4 covers operating and construction activities for the public areas, while the main account 5-6 relates to the financial account, which are common to the three areas of activity. Hovedkontiene is always authorized.
2 and 3 digit - the main function
The main functions consist of a specified range of functions relating to regional activities which fall within the same general objectives, for example. 'Hospital'. The main functions are always authorized.
4th and 5th digits - function
The features include a specification of the various regional activities for the same purpose. Through function division specifies the regional activities on subjects such as 'EDUCATION' on the regional development of education and central administration of education. The features are always authorized.
6 digit - dranst

The term 'dranst' is an artificially created expression consisting of the first two letters from each of the words operation, construction and status. When describing dranst there is a specification of the items on the individual functions by type, ie according to whether there is an operation item entry system or the like. The nomenclature contains a total of 7 dranst values ​​and the declaration of dranst value is always authorized.

In the 7th digit, a breakdown of regional activities by the ownership of the institutions, mechanisms or the like which activities relate. Ownership is always authorized.
The distinction in nomenclature between three types of ownership
own
Independent / private
Other public authorities
8, 9, 10 and 11 digit - cost center
With account track 8th, 9th, 10th and 11th digit can be made splitting the cost centers, ie at the individual institutions, departments, etc. The specification of the cost center in the 8th - 11th digit is authorized in the operations 10/01/01 02/10/01 Hospitals and Social offers, special education and counseling.
12, 13 and 14 digit - grouping
The groupings on account track 12- 14 digits used for the further division of functions on single activities or areas.
There has authorized an interdisciplinary grouping structure for the main account 1-4. Grouping digits is also authorized in certain cases, where one of the central authorities wish to extract specific information of the regional accounts. This is always the case for government reimbursement and for plants (in the accounts) and to some extent for driftskontiene. The groupings are only authorized in the financial statements.
15 and 16 digit - keystone and art
With account track 15. Digit specified region's resources on the main species, ie wages, purchase of goods, services, etc. The main species 0-9 is always authorized in the budget and accounts. Using keystone 0 Calculated costs in the budget on the main account 1 Health is obligatory only if it is agreed between the region and the Ministry of Health that all or part of the region's budget in the health sector must be prepared for cost-based principles.
In the 16th digit has been further specification of each of the main species to species. For example, the main species purchases divided into five categories: food, fuel and propellants, purchase of land and buildings, acquisitions and other purchases. Arts specification is always authorized in the accounts and in some cases also in the budget. Thus, the budget authorized a specification of the species 4.0, 4.5, 4.6, 4.7, 4.8, 4.9, 5.1, 5.2, 5.9, 7.1, 7.2, 7.6, 7.7, 7.8, 7.9, 8.5 and 8.6.
2.1 Main accounts, main features and functions
Location in nomenclature
Main accounts, main functions and features are always authorized. This means that when reporting budgets and accounts to the Ministry of Health and Statistics Denmark may not be used other texts to existing features than the one used here. Do not create new major accounts, main features or functions.
The main account determined in account number's first digit:
1 Health
2 Social and special education.
3 Regional development
4 Joint purpose and administration
5 Interest etc.
6 Balance
Thus, there is a total of six main accounts. Main account 1-3 divide the regional operating and construction of a total of three main areas. Main account 4 includes common purpose and administration, as through distribution keys are transferred to the main account 1-3 in both budget and accounting. Main Item 5 includes the financial items that are distributed on the main account 1-4 in both budget and accounting. Main Item 6 is the balance.
Main features include a specified range of functions defined by account number's 2nd and 3rd digits.
On the main account 5 and 6, as far as possible use a parallel main function and function division. Features:
10.05.05 Deposits in banks etc.
10.06.05 Deposits in banks etc.
thus used for recording, respectively, interest on bank deposits, etc. (05/10/05) and the stock of deposits in banks etc. (6:10:05).
Intended division
Through nomenclature subdivision in the main accounts, main features and functions there is a gradual specification of the regional expenditures and revenues in their purpose.
The main account determines the overall purpose, for example. main account 3: Regional development.
At the main functions happens then a breakdown of individual purpose or activity for the main line 3 as follows:

10 PUBLIC TRANSPORT
20 CULTURAL ACTIVITIES
30 business development
40 EDUCATION
50 ECOLOGICAL
60 MISCELLANEOUS COSTS AND REVENUE
70 SHARE OF COMMON PURPOSE AND ADMINISTRATION
80 SHARE OF INTEREST MV
90 FINANCIAL
Finally happens at the features a further breakdown of assigned activities. The main function business development, for example. divided into the following features:
3:30:20 growth forums
03.30.21 Tourism
30/03/22 Innovation and new technology
30/03/23 Sales and entrepreneurship
3/30/24 Human Resources Development
30.03.25 Development of the outer and rural areas
30.03.29 Central Administration business area
Registration on the main features and functions
Registration in the budgeting and accounting system should as far as possible be based on verifiable facts, unless konteringsreglerne in Chapter 4 specifies a computational breakdown of expenses or income (see. For more detail in Chapter 5.2.5).
Expenses and revenues that can not reasonably be apportioned among the main features or functions must be registered with the functions "Miscellaneous expenses / costs and revenues."
2.2 dranst
Location in nomenclature
The term 'dranst' is an artificially created concept consisting of the first two letters from each of the words operation, construction and status. Dransten that are always authorized, recorded in the account number's 6th digit with the following values:
Occurs at the following
main accounts / features:
1 Operating 1-4 and 5.90.99
2 State reimbursement 1-4 and 5.80.95
3 Construction 1-4
4 Interest 5.10.05 - 5.75.78
7 Funding 1.90.90-93, 2.90.90-91 and 3.90.90-91
8 Enable 6:10:01 to 6:42:43 and 6.58.81-87
9 Liabilities 6.45.46-6.55.79 and 6.72.90-99
In the authorized account plan in Chapter 3 dransten given in cases where authorized special grouping digits for the function.
It does not apply to dranst 3 (plants), as these are authorized general groupings, which are valid for all functions provided. Section 2.4. This also applies to certain groups of dranst 1 (operation), which is also applicable for all functions.
Use of dranst
With dransten divided the regional costs and income etc. by type. Dranst 1-3 thus defines the actual operating and construction business while dranst 4 and 7 relate to the financials and dranst 8-9 balance.
As regards the application of dranst values ​​and the distinction between them at registration applies the following general rules.
1 (operating) and 2 (government reimbursement)
Dranst 1 (operation) used for operating expenses and operating income. The income from the state, which are recorded on dranst 2 (government reimbursement) will in all cases be indicated by authorized groups in nomenclature. It is first and foremost on income from the actual reimbursement schemes. Furthermore, in some cases, to the nomenclature authorized factions under dranst 2 to the registration of certain grants from the state and from the EU. Other grants from the government (apart from general grants, etc., Cf. Below) and payments from the state, which corresponds to a benefit recorded during dranst 1. All payments in relation to municipalities and other regions registered under dranst 1, regardless of whether it is for a consideration or not.
1 (operating) and 3 (plant)
The distinction between operating and capital costs are taken into account plan using dranst values ​​1 and 3, respectively
The distinction between operating and capital costs is important not only for the registration itself in the region's budget and accounts. There are also differences in the licensing procedures that must precede incurred. For operational costs he is funding the release associated with the adoption of the budget. For construction costs are concerned happening allocation release contrast, when adopting a anlægsbevilling for each construction project. The organization of economic governance - the procedures for grant management and control - in other words, depending on whether there is an operating or construction cost.
In the cost-based system called fixed costs and investments, defined as assets that meet the 3 general conditions for the recognition and measurement of assets in the balance sheet. See Chapter 8.1.2 on general rules for the measurement and recognition of tangible assets:
Expected use of more than one period (ie the asset has a useful life / span of more than 1 year)
Value of the asset can be measured reliably

The asset has a value that is equal to or greater than 100,000 kr.
Indicative of the cost for maintenance and conversion work to be considered as operating or investment, is part of the work involves the improvement and longevity of existing buildings or facilities increased, partly on the purpose or use of the building, etc. change significantly. In this case, the costs charged as an investment (dranst 3).
Major purchases of equipment, furniture, etc ,. each of which falls below the minimum limit, are recognized in the balance sheet as an asset and included as an investment, if they are part of an overall system, have the same use and / or purchased in connection with the building or major renovation. See Chapter. 8.3. 1 on tangible assets.
The following subsidies and costs associated with the acquisition of the following assets considered as investments, even if they do not qualify for recognition in the region's balance:
Tangible assets with a value for the region mainly cultural or historical character
Construction Grants to non-profit institutions and other public authorities
Please also refer to Chapter 7, section 7.0, said continuity principle that there should be frequent changes in the accounting rules and procedures that can help to impede assessment of the region's financial statements.
2 (government reimbursement) and 7 (financial)
The general subsidies from the state, activity-related grants from the state and municipalities in health care, subsidies from bleeding equalization scheme, the objective of financing from municipalities on social services and special education and municipal land and development contribution of functions 1.90.90-94, 2.90.91 and 3.90. 90-91 registered under dranst 7 (financing). During dranst 2 (government reimbursement) are recorded as mentioned, only income from the reimbursement schemes and some grants from the state and from the EU where this is authorized on the grouping level in nomenclature. Other grants and payments from the state recorded during dranst 1 (operation).
4 (interest)
Dranst 4 (interest) acts solely on functions 5.10.05 - 5.75.78.
7 (financing)
Dranst 7 (financial) used for the registration of general subsidies from the state (functions 1.90.90, 2.90.91 and 3.90.90), municipal land and development contribution (functions 1.90.91 and 3.90.91), activity-related grants from the state and municipalities in health (functions 1.90.92-93), grants from bleeding equalization scheme (1.90.94) and the objective financing of social services and special education (function 2.90.90).
8 (assets) and 9 (liabilities)
Dranst 8 (assets) and dranst 9 (liabilities) used exclusively for registration of active component and passive portion of main account 6.
2.3 Ownership and cost center
ownership
Tenure is defined in the 7th digit of the account plan and are always authorized. A distinction is made between four types of ownership
own
Independent / private
Other public authorities
Private suppliers of non-VAT on the services
Ownership is not included in the authorized account plan in Chapter 3.
About the individual forms of ownership should be noted the following:
Tenure Own covers mechanisms or institutions, where both operations and accounting functions pertaining to the region. Where the region is returning for an independent institution with an operating agreement, the ownership is indicated as private / private, cf. Below.
Tenure Independent / private used by schemes or institutions operated in independent or private, and that achieve operating and construction grants from the region. As a rule, there will be a collective agreement between the region and the institutions concerned.
Independent and private institutions included in regional accounts under the same rules apply to regional institutions, if entered into an operating agreement between the region and the institution concerned.
There are no set rules regarding. The contents of an operating agreement. Generally, a running costs mean that the regional council will have a significant impact on the operations of the institution, so that the independent / private institution is comparable to a regional institution.
As conditions that can describe a running costs, can be identified:
The Regional Council approves the institution's statutes.

The Regional Council has influence on the operations of the institution. For example, with respect to the number of childcare places and who these are available for daily opening hours, number of posts and their nature, appointment and dismissal of the head teacher.
The Regional Council is organizing institution operating on the basis of the budget.
Budget, accounting and financial procedures: Draft budget prepared by the Regional Council with the assistance of the institution. The institution is obliged to comply with the budget, if necessary, seek additional funds and carry out regular budgetary control. The parties shall agree who calculate and pay wages and handles bookkeeping and accounting. The Regional Council approves auditor.
The institution's budget and accounts filed with the county with the Agreement. The accounts is subject to the respective functions under the respective main accounts with the exception of debt service, which is registered on the main account 5 and 6
The same applies to plant items for independent and private institutions (excluding private're owned institutions) before construction work begins concluded an agreement with. In cases where there is a major convention region, it should be understood that the region to be budget and financial result concerning the institution.
For private're owned institutions included only operating expenses and operating income in the region's budget and accounts, as the institution's cost of debt service is considered as rent expense.
Tenure Other public authorities used in operating and tariff payment schemes and institutions in the public sector, but outside the region.
Tenure Private providers of non-VAT on the services used by the private sector providers of non-VAT on the services which are an alternative to municipal and regional services and institutions, for example. in the social and health areas. Below given mainly payments for services included on the positive list in order on the VAT refund scheme for municipalities and regions.
Cost Center
Account Track 8th, 9th, 10th and 11th digit is used for dividing the region cost centers and authorized in the financial statements.
In the budget as well as accounting is cost center authorized to function 1:10:01 Hospitals and function 02/10/01 Social offer, special education and counseling at the institutional level.
The starting point here is that expenditure and revenue to what is considered the institution's core business is covered by the authorized registration cost center. The core activity is defined as the basic service that is associated with a corresponding function field, for example. stay in a residential institution. Expenses and revenues that are necessary to ensure the normal production of core services - eg. administrative expenses of the institution, furniture, water, heating, current interior maintenance and cleaning - is also covered by the authorized registration cost center.
Cost of premises themselves, ie rent and expenses for external maintenance must also be registered with the cost center.
Cost Center function 1:10:01 Hospitals
Costs and revenues in the hospital sector recorded in the accounts at cost in accordance with the hospital Organisation Register, SOR, at the lowest possible level of interest. SOR is a classification system operated by National Board of Health so that the classification system's top two levels (owner and health institution) alone maintained by the National Board of Health, while lower levels maintained by regions. SOR reflect economic management relations.
Registration at the lowest possible level of interest means that the types of expenses that can be registered at a given level without the use of distribution keys must be registered on this level. The authorized location level in the financial statements is "floating" so that different instances of expenses linked to the lowest level place. As an example, pointed out that the cost of medicine in many cases can be registered at section level without the use of distribution keys, whereas the hospital management expenditure and revenue administration can only be recorded at the highest level in the hospital organization.
The budget must be registered at hospital level in accordance with SOR, which means an independent organizational unit. A hospital may represent one or more geographical units depending on how hospital services are organized.

In 2007, the regions can choose to record revenues and expenses at lowest appropriate level in accordance with SOR, but this is not mandatory. It is sufficient to register at individual hospitals.
2.4 Grouping
The groupings on account track 12-14. Digit used for a further breakdown of the costs and revenues within each function.
Account Plan contains a number of specific authorized groups. These groupings are only relevant for a given function. This is especially the case where the central authorities wish to extract specific information of the regional accounts. In addition, there is a transverse authorized array structure to be applied to all functions, unless otherwise stated. It allows you to extract information about general expenses and costs related to the regional service production, and which cuts across functions.
It should be noted that both the specific and transverse groups of authorized exhaustive. This means that there is no possibility for regions to use unauthorized groups.
Konteringsreglerne for the specific authorized groups are described under the relevant functions and konteringsreglerne for the transverse grouping structure is described by the following summary of the transverse grouping structure:
010 Staff
015 Service jobs
016 Wage
017 Other offers of non-compliance of the quota for subsidized jobs
020 Courses
030 Occupational
110 Material and activity costs
310 Acquisitions, furniture, appliances
320 Operation and maintenance
410 Property Expenses
420 Supply
710 Grants and quotas
720 EU grants
730 Internal transfers
790 Other
810 Payments - other regions
820 Payments - private hospitals and institutions
830 Payments - municipalities
840 Payments - State
Konteringsreglerne for the specific authorized groups in nomenclature described under the relevant functions in Chapter 4. Konteringsreglerne for the transverse accounts under "dranst" designation "operation" described below. Then follow the general rules for groups under "dranst" -betegnelserne: government reimbursement, construction, interest and financial dislocations, finance, and assets and liabilities.
operating
Regions must apply specifically authorized groups on the individual functions as well as the transverse grouping structure. This means that the use of the authorized groups is comprehensive for the region's expenditure and revenue.
The specially authorized factions under dranst 1 (operation), not shown in the transverse grouping structure is always specified by the authorized account plan on the functions which they occur.
The following sets out detailed rules for entry in the accounts at the authorized transverse groupings
010 Staff
They record all expenses and income for the remuneration of staff. It includes payments for payroll, severance pay, employment agencies, pension insurance premiums, anniversary bonuses, medical certificates, BST, welfare measures for staff, fees paid to staff not employed in the region, replacing corps, loan of personnel, lønrefusioner, service drive, diets - hourly / per diem, insurance, travel insurance, personnel-related consultancy, direct payments and direct pension.
015 Service jobs
Here are recorded the regions' expenses / costs relating to persons employed in service jobs, see. Bill repealing the law on service jobs.
It is noted that service jobs scheme has ended, see. Act no. 140 of 25 March 2002, so that there can no longer be created and / or filled new service jobs after 1 April 2002, while still qualify for reimbursement to the already established and occupied service jobs.
At the function charged additionally agreements on job training and job pools before July 1, 2003.
016 Wage
Here are recorded the regions' expenses / costs for the recruitment of insured unemployed in jobs with wage subsidies (former job training) in the regions, see. § 51 paragraph. 1 of the Act on active employment.
017 Expenses for other offerings by non-compliance with the quota for subsidized positions specified. § 56 of the Law on Responsibility and Management of the Active Employment and § 2. 4 of Law no. 176 of 27 February 2007

Here, expenditures / costs that the region will incur in the event that the region does not meet the quota of subsidized places and not timely provide a subsidized space available after being requested to do so, see. § 56 of the Act on the responsibility and control of the active Employment and § 2. 4 of the Act no. 176 of 27 February 2007.
020 Courses
They record all expenses and income for the training of staff in addition to the hospital's internal education of physicians and other health professionals. It can be external courses, conferences and seminars. It also includes expenditures on educational materials, transport related to the course, diets and hourly / daily allowance related to the course.
030 Occupational
Here, expenditures and revenues associated with employee injuries.
110 Material and activity costs
Here, expenditures and revenues for sales and services related to the activity which is not covered by the specific groupings 120-150 on the main account 1. This could be food, newspapers, office supplies, telephone, consulting, auditing, legal costs, representation, printed matter, cleaning supplies, etc..
310 Acquisitions, furniture, appliances
Here, expenditures and revenues for tools and spare parts, Machinery / TA, Survey Equipment, computer hardware and software, beds and bedding, Sterilization Equipment, Communication Engineering, Art / decoration, Processing equipment and spare parts, Driving equipment, office machines, cleaning machines, Kitchen equipment and machines, radio-TV-construction and sale of old furniture.
320 Operation and maintenance
Here, expenditures and revenues for operating and maintenance expenses related to acquired IT equipment, furniture and equipment. This could be fuel expenses, maintenance expenses, inventory and theft insurance, licenses and the like.
410 Property expenses and property maintenance
Here, expenditures and revenues for security companies, cleaning, pest control, maintenance of the garden and road construction, fire safety, insurance related to property, property maintenance, renovation, removal of waste, rents, technical equipment and installations, refrigeration freezer, ventilation, maintenance of plant and property tax.
420 Supply
On grouping recorded expenditure and revenue for heating, water, electricity and other fuels.
710 Grants and quotas
720 EU grants
730 Internal transfers
The grouping used in connection with that, both in the budget and accounts to transfer shares of common purpose, administration and interest from the main items 4 and 5 to the main account 1-3.
790 Other
Here, expenditures and revenues that can not be detected on the other groupings in the authorized grouping structure, for example. inheritance and donation.
810 Payments to and from other regions
820 Payments to and from hospitals, social institutions and foreign nationals, etc.
830 Payments to and from municipalities
840 Payments to and from the state
State reimbursement
The groupings during dranst 2 (government reimbursement) is always authorized either in the form of transverse groupings or specially authorized groupings on each function.
The specially authorized factions under dranst 2 (government reimbursement), which does not appear in the transverse grouping structure is always specified by the authorized account plan on the functions which they occur.
There is dranst 2 authorized the following lateral groupings
051 Service jobs
052 Corrections regarding service jobs
053 Wage
054 Corrections regarding wage
The following sets out detailed rules for entry in the accounts at the authorized transverse groupings
051 Service jobs
By the employment of people in service jobs pay the state a financial contribution in. Bill repealing the law on service jobs. There is dranst 2 authorized transverse grouping 051 for registration of the state subsidy for regional recruitment of insured unemployed in service jobs.
052 Corrections regarding service jobs
There is additionally dranst 2 additional authorized transverse grouping 052 Corrections regarding service jobs.
053 Wage

On appointment of insured unemployed in a subsidized jobs in the regions pay the state a financial contribution in. Act on Active Employment. There is dranst 2 authorized transverse grouping 053 for registration of the state subsidy for regional recruitment of insured unemployed in jobs with a wage subsidy.
054 Corrections regarding wage
There is additionally dranst 2 additional authorized transverse grouping 054 Corrections regarding wage.
plant
For all plants accounts are authorized following general groupings:
010 Construction Grants
020 Purchase / sale of land
030 Purchase / sale of buildings
040 Properties
050 Acquisitions, furniture, appliances
For the individual groups can be assigned the following brief description:
010 Construction Grants
In the expense column for this grouping recorded plant subsidies to private / private institutions or other public authorities. In the income column registered grants from other public authorities as well as from private to that plant.
020 Purchase / sale of land
In this grouping, expenditures and revenues in connection with the purchase and sale of land plots. Where the region is already own the land or land taken into use in connection with construction works, the value of the properties in question not as capital expenditure under the individual works.
030 Purchase / sale of buildings
The grouping used in a similar way as grouping 020. Crucial to whether to be registered on the grouping 020 or 030 is whether land or buildings constitute the economically largest share.
040 Properties
The grouping used for the registration of capital expenditures related to properties. The purchase and sale of properties used grouping 020 or 030.
050 Acquisitions, furniture, appliances
Under this grouping recorded purchases, furniture and appliances, which are defined as plants.
The unauthorized grouping numbers can be freely used by each region.
interest
There are authorized factions under dranst 4 (interest) on the main account 5, interest, etc. The authorized groupings shown in the chart of accounts in Chapter 3.
financing
There are authorized factions under dranst 7 (financing) on ​​the main account 1 Health and Master Account 2 Social and special education.
Assets and liabilities
There are authorized factions under dranst 8 (assets) on the main account 6 Balance. The same applies dranst 9 (liabilities), which also are authorized groupings on the main account 6.
2.5 Arts division
The authorized generic division
Account Track last two digits contains a breakdown of the regional expenditure and revenue, etc. after keystone - the 15th digit - and art - the 16th digit.
There are in nomenclature authorized a total of 9 main species, which in turn are divided into a number of authorized species.
The authorized generic division are as follows:
MAIN SPECIES SPECIES
0 Calculated costs 0.0 Balance
0.1 Depreciation
0.2 Changes in stocks
0.3 Pension Provision for officials
0.4 Return
0.5 Transferred costs
0.6 Other calculated costs
0.7 Holiday pay
0.8 calculated revenue
0.9 Offsetting Account
1 Salaries
2 Purchase of goods
2.2 Foods
2.3 Fuel and propellant
2.6 Purchase of land and buildings
2.7 Acquisitions
2.9 Other purchases
4 Services etc.
4.0 VAT-exempt services
4.5 Entreprenør- and plumbing services
4.6 Payments to the state
4.7 Payments to municipalities
4.8 Payments to regions
4.9 Other services etc.
5 Subsidies and transfers
5.1 Public service pensions, etc.
5.2 Transfers to persons
5.9 Other grants and transfers
6 Financial Expenses
7 Revenues
7.1 Treasury rental income
7.2 Sale of products and services
7.6 Payments from the state
7.7 Payments from municipalities
7.8 Payments from regions
7.9 Other income
8 Financial income 8.1 Financial income
8.5 Subsidies from local authorities
8.6 Government grants
9 Internal expenditure and revenue
9.1 Transferred wages
9.2 Transferred purchases
9.4 Transferred services
9.7 Internal revenue
Purpose and application

With arts division, there is a specification of the regional expenditure and revenue, etc., by their nature - salaries, purchase of goods, services, etc. - and thus the nature of the resource they pose.
A main reason for arts division is that the central authorities need to be able to calculate the resource that regional activities give rise to. Partly total - including for compilation of the national accounts - and partly within individual sectors.
Arts division is also the basis for the central authorities' determination of prices and wages in the regional sector for the regulation of general subsidies, etc.
Arts division simultaneously serves different purposes in each region's budget and accounts.
In addition to allowing the assessment of trends in each region resource, used arts division include by incorporation of estimates of prices and wages in the budget.
Moreover, specific through arts division a breakdown to VAT and non-VAT on the costs which are necessary for the administration of the VAT refund scheme. It occurs when the arts division provides a clear separation between species related expenses with VAT - namely Art 2.2, 2.3, 2.7, 2.9, type 4.5 and 4.9 - and the other species. The specific case of registration of VAT are discussed in section 2.6.
Finally used the authorized species during keystone 0 Estimated costs for registration of calculated costs such as depreciation. Registration on keystone 0 carried out in order to be cost-register in the budgeting and accounting system.
Rules for accounting on the species
The budget must be done at least a specification of expenses and income, etc. at the authorized main species.
In addition, the budget authorized a specification of Art 4.0, 4.5, 4.6, 4.7, 4.8, 4.9, Art 5.1, 5.2, 5.9, type 7.1, 7.2, 7.6, 7.7, 7.8, 7.9 and 8.6.
For the sake of budgeting for state VAT refund system would also be appropriate that the region budgets the VAT-bearing expenditure species, ie Art 2.2, 2.3, 2.7, 2.9, and art 4.5 and 4.9. However, there is no requirement that Art 2.2, 2.3, 2.7 and 2.9 shall be indicated in the budget.
In the accounts, expenditures and revenues, etc. specified in the authorized species.
To the extent that in the regions to expenditure and revenue included a specification that includes several species should generally be registered on either of these. An exception is spending on construction, repair and maintenance not carried out by the region's own staff, including purchases and procurements related. These costs are recorded together, under Art 4.5 Entreprenør- and craft services.
The unused numbers in the arts division may be used freely by the regions, if desired an additional specification. In this case, however, in reports to the central authorities referred to. Chapter 7, made a summary to the authorized species.
The use of keystone 9 for registration of transfers of expenses and income are mandatory for that, both in the budget and accounts to transfer shares of common purpose, administration and interest from the main items 4 and 5 to the main account 1-3. In addition, it is voluntary for the region. See below. Want the region to use the keystone 9, this must however be made by use of the below authorized species. The species under the keystone 9 must not be used for purposes other than those listed.
Below are detailed rules on the provision for expenditure on each of the main species and species.
HOVE DART 0 ESTIMATED COSTS
The introduction of cost principles in budget and accounting implies that distinction must be made between expenditure and costs. Expenses are recorded either on payment or delivery date, while expenses are recorded as resource use.
Hove Darts 0 used for recording the calculated costs and revenues such as depreciation. Registration on keystone 0 carried out in order to be cost-register in budgeting and accounting system and recognize tangible assets etc. in the balance sheet.
Several of the species, including art 0.1 Depreciation and art 0.2 Changes in stocks, refers to costs that are calculated in the fixed assets register for tangible assets and then transferred to the keystone 0. Cf also the description of the tangible assets in Chapter 8 and Chapter 9 on costs.

The registration of the calculated costs made subspecies from 0.1 to 0.7, while the calculated revenue is recorded under Art 0.8. Entries under Art 0.1 to 0.7 and 0.8 rerouted in art 0.9 Counter account on the main account 6. Including the keystone 0 in the budget or accounts, obtained a cost budget / Accounts from the main account 1-5. Failure keystone 0, obtained a budget / accounts based on expenditure-based principles.
Calculated costs etc. in arts division divided into 9 species:
0.0 Balance
0.1 Depreciation
0.2 Changes in stocks
0.3 Pension provisions for public servants
0.4 Return
0.5 Transferred costs
0.6 Other calculated costs
0.7 Holiday pay
0.8 calculated revenue
0.9 Offsetting Account
Regarding the conditions applicable to each species can be identified as follows:
0.0 Balance
In the expenditure based system expensed assets in approach (and income upon departure) as operating or capital expenditures (income), while the status is not affected by the approach / departure. In the cost-based system, the status on the other hand is affected by approach / departure of all assets.
In value terms, only assets with a value in excess of 100,000 kr., Which it is obligatory to recognize the status. This corresponds to the assets that the region must incorporate in the fixed assets register. See Chapter. 8.
The inclusion of the acquisition cost is done by this "omkonteres" to the relevant balance sheets from the main account 6 and the use of art 0.0. By "omkonteringen" to the balance sheet, the same dranst-value when accounting for acquisition costs.
There shall be procedures to ensure that registration of acquisitions of fixed assets register also recognized in status so that there is always correspondence between entries and exits in fixed assets register and movements on the main account 6.
Example:
The example shows "omkonteringen" of the acquisition cost of the balance sheet through the purchase of a plot to 2 million. kr. The reason to be in this example is used for the construction of an extension to an institution.












Investment x-institution
2.01.3.sted.10.26



Checkout
601.5.zzzz.zz.zz



1) Purchase price


2,000





2,000
















Investment x-institution
2.01.3.sted.10.00



Land and buildings
681.5.xxxx.03.00



2) "Omkontering" status via art 0



2,000



2,000




















0.1 Depreciation
Assets used in production / performance of products / services that will eventually typically be consumed. As part of the calculation of costs recorded such consumption as calculated amortization of buildings, furniture, equipment, etc. These amortization recorded under Art 0.1 Depreciation.
The use of art 0.1 Depreciation is mandatory. Depreciation is recorded on city level where this is authorized in nomenclature. In other areas recorded depreciation of functioning.
0.2 Changes in stocks
In connection with the calculation of costs is required to make an accrual of costs. There can be given for the cost of goods sold, which is not

the expense recorded in the year in which consumption takes place because consumed from stock. Conversely, registered cost of goods purchased should not be included in cost accounting, to the extent it is required simply to accumulate inventories. The registration of such shifts concerning respectively the consumption of or building storage occurs by detecting shifts in art 0.2 Changes in stocks.
0.3 Pension provisions for public servants
Art 0.3 used to cost detect changes in the region's benefit obligation for officials. Cost registration must be made annually on the same level as depreciation, cf. Above under Art 0.1.
Payment of insurance premiums recorded using keystone 1.
0.4 Return
In any given activity will typically be bound some capital. By costing may be a need to include a return on the capital invested in relation to the activity. The return may, for example. calculated in respect of internal loans for investment. No use of internal rate of return in relation to social services and special education, as instead is required to pay interest at the market of the cash balances in relation to region. Recording is art 0.4 Return.
0.5 Transferred costs
There may be calculated costs that may be relevant in individual costings. Examples include the indirect costs associated with the regional delivery of services for adults with disabilities, for example. share of the common expenses for management, administration, rent etc. These are recorded as art 0.5 Transferred costs.
0.6. Other calculated costs
Art 0.6 is used to record costs that can not be detected using art 0.1 to 0.4.
0.7 Holiday pay
Art 0.7 is used to track expenses for holiday pay.
0.8 calculated revenue
Under art 0.8 registered calculated and transferred revenues should not influence the region's financial statements.
0.9 Offsetting Account
Under art 0.9 set off registrations made during art from 0.1 to 0.8, ie registration at art 0.9 takes the opposite sign of the registration on art from 0.1 to 0.8. Offsetting account is a technical account, which ensures that only items with financial impact can affect the region's total expenditure account. Thus modregningskontoens function to neutralize the new entries in relation to the expenditure accounts. Offsetting account is maintained on the main account 6.
HOVE DART 1 WAGES
On the keystone 1 Wages registered the region's wage bill, including lønbidrag of any kind.
Reimbursement of staff expenses in connection with the service, ie entertainment expenses, travel, use of a private motor vehicle and the like shall not be registered under the keystone 1 Wages, but the keystone 4 services, etc. The same applies to remuneration of experts and specialists in professional and other fees and similar to members of commissions, councils and boards where members are neither regional officers or members of the regional council.
In some cases it may be difficult to distinguish between wages and services. It will be crucial whether the person is a regional employee. Payments to individuals who are not employed in the region are not recorded as salaries, but the keystone 4 Services etc.
Region Council members considered in this context that regional employees. Taxpayers meeting allowances, and emoluments for regional councilors registered with the keystone 1 Salary, while non-taxable allowances and similar to those persons registered with the keystone 4 Services etc.
Pension Insurance premiums must be registered with keystone 1 while direct pension payments, severance pay, redundancy and support registered with the keystone 5 Subsidies and transfers.
Bonus and the like regarding pension insurance premiums and reimbursement of unemployment benefits on regional employees to be credited as an expense during the keystone 1 Wages.
It is noted that the payroll costs for people in regional flex jobs and light jobs registered with Art 1 of the regional institutions where they are employed. At the same features also credited the wage subsidy by type 1
During keystone 1 is no authorized species. As examples of accounting under the keystone 1 may be indicated:
1 Salaries
Employers' Refund System (AER)
Labour Market Occupational Diseases (AES)
Labour Education Foundation
ATP
Clothing allowance (tax)
Direct wages paid

Døgnplejeløn
Holiday allowance
Fund for the training of shop stewards
Reimbursement of unemployment benefits fund concerning. maternity pay
Reimbursement of unemployment benefits fund concerning. disease of the fifth week
Course allowance from unemployment funds
Wages Guarantee
Meeting Diets, fees and remuneration for members of the regional council (taxable)
Overtime Compensation
Pension Insurance premiums
Wage subsidies to persons in flex jobs and light jobs
Lost wages, compensation for taxpayers.
HOVE DART 2 PURCHASE OF GOODS
During keystone 2 Purchase of goods registered the region's cost of VAT on the purchase of goods and the cost of purchase of land and buildings.
Buying products has arts division is divided into five species:
2.2 Foods
2.3 Fuel and propellant
2.6 Purchase of land and buildings
2.7 Acquisitions
2.9 Other purchases
Examples of charging to the individual species under the keystone 2 may be indicated:
2.2 Foods
Bread
Frozen food
Coffee, tea and cocoa
Potatoes, vegetables and fruit
Mixed Products
Canned Goods
Meat, poultry and fish
Dairy products
Beer, water and other drinks
2.3 Fuel and propellant
gasoline
diesel
electricity
Solid fuels (coal, coke)
Heating
Liquid fuels (oil)
Supply Companies' purchase of energy for resale
gas
Petroleum
2.6 Purchase of land and buildings
Purchase of land
Purchase of buildings
2.7 Acquisitions
Here recorded larger and costlier purchases of items with useful life of over 1 year (excluding the purchase of land and buildings), eg .:
Machines
Motor vehicles and other rolling equipment
Technical facilities, for example. elevators, incinerators, boilers, refrigeration, sanitation, heating and ventilation systems, major appliances such example. X-rays, scanners o. the like.
2.9 Other purchases
Building materials, for example. concrete, brick, cement, gravel and lumber
Office supplies, for example. paper and printing industry
Medical supplies such. apparatus and instruments, medical appliances, laboratory equipment, materials for dressings, medicines, prosthesis, radiography articles, dental care items and transfusion material
Cleaning supplies, for example. garbage bags, laundry and dishwashing detergents, toiletries and disinfectants
Furniture, for example. fixtures, carpets, furniture, beds and service
Education funding, for example. books, films, tapes, joints, hand deed materials, writing instruments, woodwork materials and goods to the school kitchen
HOVE DART 4 ​​SERVICES MV
On the keystone 4 services, etc., expenditures for the acquisition of services provided by strangers.
Hove Darts 4 includes all only services which are directly supplied from the outside world. Benefits and performance provided by the region's own institutions or departments that are not registered under the keystone 4, see. More about the registration of internal costs under the mention of keystone 9 Internal expenditure and revenue below. The individual activity areas actual proportions of the region's basic administrative costs on the main account 4 also recorded using the keystone 9.
Purchases of goods and services from another public authority (the state, municipalities or other regions) in that field of activity for VAT purposes, and therefore settles supplies incl. VAT is recorded in the VAT-bearing expenditure species and therefore not on art from 4.6 to 4.8.
Apart from the purchase of taxable goods and services from another public authority applies to purchases from the state, municipalities or other regions recorded on art
4.6 to 4.8.
As regards the distinction between keystone 4 services, etc., and keystone 1 Salaries, see the notes to the keystone 1.
In art 4.0 services without VAT registered the services which are not subject to VAT. In addition, at art 4.0 be charged certain expenses that are not actual services, but more in the nature of the purchases and acquisitions, which, however, are not subject to VAT (eg. Newspaper subscriptions and purchase of certain works of art).
In art 4.9 Other services, etc., should only be charged to VAT payments.
Payments between regions registered under Art 4.8 (respectively 7.8).
Payments between municipalities and regions registered under Art 4.7 (respectively 7.7).
Services in arts division is divided into 6 categories:

4.0 VAT-exempt services
4.5 Entreprenør- and plumbing services
4.6 Payments to the state
4.7 Payments to municipalities
4.8 Payments to regions
4.9 Other services etc.
Examples of charging to the individual species under the keystone 4 may appear:
4.0 VAT-exempt services
Certain administrative services, for example. quotas for regional groups, non-taxable per diem for regional councilors, postage, certain newspapers and magazines
Taxes, certain taxes and insurance, for example. property taxes, specific taxes, building insurance, fire insurance and homeowners insurance
Health services, for example. general medical and nursing assistance, payments to private hospitals charge for various studies
Certain transport costs, for example. transport allowance, medical transport and non-VAT on the cost of bus transportation
Purchases and acquisitions are not subject to VAT, including, for example. share of heating costs charged by non-VAT registered housing associations and the like.
Payment concerning. human diagnostic tests.
4.5 Entreprenør- and plumbing services
All expenses for the construction, repair and maintenance not carried out by the region's own staff
Payments to the state
4.7 and 4.8 Payments to municipalities respectively regions
Outpatient examination and treatment at hospitals in other regions
Admissions for special treatment in hospitals in other regions
studies
4.9 Other services
Certain administrative services, for example. ads and IT expenditure and remuneration of experts, etc.
freight
Review and telephone etc.
Sanitary services, for example. cleaning, transporting for the incineration of waste, chimney, dredging, washing and cleaning and window cleaning
Expenses for water
HOVE DART 5 SUBSIDIES AND TRANSFERS
On the keystone 5 Subsidies and transfers are generally costs not directly offset by the performance of the beneficiary. In addition, expenditures associated with health insurance on keystone 5.
Direct pension payments must be registered with the function 4:40:31.
Subsidies and transfers are in arts division is divided into three species:
5.1 Public service pensions, etc.
5.2 Transfers to persons
5.9 Other grants and transfers
Examples of charging to the individual species under the keystone 5 may be indicated:
Public service pensions, etc.
Direct pension payments and support, (but not premiums for employees' pension insurance schemes with pension insurance premiums recorded during the keystone 1)
Pension Transfers to the transition between state and regions or between regions (paying region: debit, recipient region: credit)
Pension payments that accrue to the region (credit)
Active status and redundancy
5.2 Transfers to persons
replacements
Dietary Allowances for residents of institutions, etc.
Costs of health insurance
5.9 Other grants and transfers
Subsidies for associations and institutions
Subsidies to staff clubs
Grants for transport
HOVE DART 6 FINANCIAL EXPENSES
On the keystone 6 Financial Expenses recorded expenses that are placed on the main account 5. Outside of this main account used keystone 6 only in connection with the return of the region's cash outlays relating to social services and special education. During keystone 6 are no authorized species.
As examples of accounting under the keystone 6 can identify:
6 Financial Expenses
Capital losses
Interest expense
HOVE DART 7 REVENUE
On the keystone 7 Revenue recorded revenues from sales of products and services to the state, municipalities, other regions as well as private. These revenues include charges related payments for municipalities' use of institutions in the region. During keystone 7 also recorded revenues from sales of real estate and income from rental of facilities of the region.
It is noted that state reimbursements, basic and development contributions from the municipalities and block grants from the state recorded during the keystone 8 Financial Income.
Revenue in arts division is divided into six species:
7.1 Treasury rental income
7.2 Sale of products and services
7.6 Payments from the state
7.7 Payments from municipalities
7.8 Payments from regions
7.9 Other income
Payment between regions registered under Art 7.8 (respectively 4.8).

Payments between municipalities and regions registered under Art 7.7 (respectively 4.7).
Examples of charging to the individual species under the keystone 7 may be indicated:
7.1 Treasury rental income
Contractually agreed upon rent payments for property region owns and heat contributions in connection therewith, if heating costs are included in the VAT refund scheme
Contractual rental payments for staff housing (medical homes, teacher housing, etc..) Region owns and heat contributions in connection therewith, if heating costs are included in the VAT refund scheme.
At Art 7.1 Treasury rental income recorded all rent payments, heating contribution etc.. The own properties both for residential as other purposes.
This is applied the test that lies behind the drawback system in the VAT refund scheme, see. Section 2.6.2. In the case of a composite supply - that is a benefit in addition to rent, heating contribution etc. relating to own properties containing other elements - there must be a breakdown by type 7.1 and type 7.2 or 7.9 of the relevant parts of the service, if possible. Otherwise recorded income of Art 7.1. For housing in the region's own properties, the entire rental income, heating contribution etc. (both residents own payment as government subsidies) are recorded in Art 7.1.
Rental income included in a Registered accounts must be registered with art 7.9.
Residents pay for rent in institutions for the elderly and disabled adults must be registered with art 7.2.
It is emphasized that rent payments, heating contribution etc. on own property from the state, municipalities or other regions must be registered with Art 7.1 (or type 7.9, if there are revenues that are part of a Registered accounts) and thus not the species from 7.6 to 7.8 .
7.2 Sale of products and services
Outpatient examinations and treatments for self-paying patients
Other care and treatment services
Contract work for private
Residents pay for rent and service in institutions for the elderly and adults with disabilities
Use of sheltered housing
The parents to day care etc.
Canteen Sales for patients, visitors and staff
Treatment and care for hospitalized self-paying patients
Sales of equipment and instruments, etc.
Sales of books, etc.
Sales of furniture
Sales of dietary servings waste
Sales of machinery and transport equipment
Sales of technical equipment and installations
Sales of goods
Tests and treatments for insurers
7.6 Payments from the state
Outpatient examinations and treatments
Hospitalized military patients
Services rendered
7.7 and 7.8 Payments from municipalities respectively regions
Deals on social services and special education
Outpatient examinations and treatments
Patients for special
7.9 Other income
Charges and fees
Compensation from insurance companies
Rental Payment for land and land
Rental Payment for furniture
Contractually agreed upon rent payments for property Region bearings and heat contributions related
Contractual rental payments for staff housing (medical homes, teacher housing, etc.) Region bearings and heat contributions related
Sale of land and buildings
HOVE DART 8 FINANCIAL RESOURCES
On the keystone 8 Financial income is recorded revenues kept on the main account 5. Outside these main accounts used keystone 8 in government reimbursements and by state subsidies on the main account 1-4.
Hove Dart 8 is divided into three species:
8.1 Financial income
8.5 Subsidies from local authorities
8.6 Government grants
By refunds / adjustments of grants from municipalities and government subsidies used debetpostering respectively art 8.5 and art 8.6.
As examples of accounting under the keystone 8 may appear:
8.1 Financial income
Capital gains
Interest income
Funding from the
8.5 Subsidies from local authorities
Basic Contribution
Development Contributions
Local activity-related contributions for health
8.6 Government grants
General subsidies
Government reimbursement
Refunds / adjustments of government subsidies
Activity Specific grants from the state health
It noted that payments from the state, reflecting a benefit continued to be recorded in art 7.6 Payments from the state.
HOVE DART 9 DOMESTIC EXPENDITURE AND REVENUE

Record of costs and revenues related to internal settlements between different functions and cost centers in the region can be made in 2 ways in budgeting and accounting system. Either by means of the plus / minus entries, or by using the internal species keystone 9.
Each region will decide on the registration form, it wants to use. Regardless of the registration form should the internal settlements as far as possible reflect ascertainable transfers.
On the plus / minus entries, settlement positively to "buy" institutions and negatively to "sell" institutions. For the arts division continue to show the correct allocation of costs and revenues of individual species, the plus / minus postings done in the same species.
VAT refund repatriated at the registration on the "buy" institutions. It should also be stressed that there has to be registered on the external species by the settlement of VAT on the services between accounts relating to VAT registered company and accounts concerning the VAT refund scheme. This is partly due to the calculation of VAT in the VAT refund scheme on the basis of the registration on the external species.
Selects region to register internal settlements during keystone 9, this must be done using the below authorized species.
To avoid an artificial increase in the region's costs and revenues associated with the transfers are considered keystone 9 then as a type of expenditure. This implies that income (Article 9.7) on both the budget and the accounts should be recorded as negative expenditure.
Internal expenditure and revenue are in arts division is divided into 4 types:
9.1 Transferred wages
9.2 Transferred purchases
9.4 Transferred services
9.7 Internal revenue
In connection with that, both in the budget and accounts to transfer shares of common purpose, administration and interest from the main items 4 and 5 to the main account 1-3, it is mandatory to use the keystone 9 for recording the internal transfers. In this situation, do not use plus / minus postings.
2.6 Tax
The main rule in the regional budget and accounting system that costs and revenues on both operating systems should be accounted for without taxes in the regional budgets and accounts.
From this general rule are some specific exceptions, which are discussed further in section 2.6.2 The input VAT.
A distinction is made in the regional budget and accounting system between two forms of tax
• Registered VAT, ie VAT settled with SKAT in connection with the VAT registered company in the region
• The input VAT, ie VAT included in the regional VAT refund scheme
Konteringsreglerne are different for the two types of VAT. The rules are discussed in the following sections.
2.6.1 REGISTERED TAX
Registered VAT is used here to describe the settlement of VAT to SKAT, which takes place in connection with the VAT registered company in the regions.
The legal basis for this settlement found in Legislative Decree no. 906 of 14 October 2005 on the Value Added Tax Act. The rules cover the regional institutions selling goods or taxable services to private, state or other regions
Both amounts for incoming and outgoing VAT settlement of VAT to SKAT, in the regional budgets and accounts registered on
function 6:52:59 Intercompany Account.
Created an account for each VAT registration.
The account must be specified as follows:
xx Input VAT
xx Output VAT
xx Payment of VAT
The settlement must be done separately for each VAT registration.
The purchase of goods used both in relation to VAT registered company and for other purposes, be an apportionment of the tax amount of the purchase. The part relating to the VAT registered company, registered as input tax in the company's tax accounting. The second part of the VAT reported to refund through the VAT refund scheme, see. Section 2.6.2. The rules for allocation of VAT amounts found in the taxation act on value added tax (VAT Act).
2.6.2 The input VAT
Input VAT is used here to describe the VAT regions pay when buying goods and services not included in a Registered Business in the regions.
According to Law no. 497 of 7 June 2006 on competitive equality between municipalities and regions own production and purchases of services from external suppliers relating to the cost of value added tax etc. and VAT Foundation, the regions as a rule, input VAT refunded through a refund mechanism.

The purpose of the reimbursement is to strive for a level playing field between private industry and the regions producing services for their own use. The refund of input VAT, does in fact mean that each region of choice to perform tasks on their own or by foreign services may disregard the input VAT.
Below are details concerning the konteringsreglerne associated with input VAT. There should be also made to the provisions of that Act no. 497 of 7 June 2006 and the Ministry of the Interior decree on municipal and regional VAT refund scheme.
Allocation of input VAT
Input VAT and reimbursement is recorded in regional budgets and accounts function 5.80.95 Repayment of input VAT. During the function is authorized two groups:
002 Repayment of input VAT
003 Cost of input VAT
The registration of groupings must in all cases be made by using the keystone 6 Financial Expenses.
Refund of input VAT and reimbursement of grants under the VAT refund scheme positive budgeted and accounted for at grouping 002. When keystone 6 Financial expenses used for registration, it shall take the form of a negative expenditure ring.
Cost of input VAT and indirect costs on input VAT, meaning. VAT refund scheme positive, budgeted and accounted for at grouping 003. Moreover, budgeted and accounted for at grouping 003 refund of VAT refund in connection with income-operating company (rental income), input VAT of capital expenditures from the sale of structures in 5 years and repayment of 17 ½% of grants from foundations, private associations, institutions and EU etc. the rules are discussed below in the section on "refund Rules concerning the VAT refund scheme".
Refund of input VAT
The amount of VAT refunded through the reimbursement scheme, comprise incurred VAT costs on the main account 1-4, except registered VAT, see. Section 2.6.1.
This principle is the following specific exceptions:
Tax expenses of operating and capital expenditure on function 03.10.01 Grants for transport and function 2.10.30 General elderly.
• Tax Expenditure on capital expenditure for independent or private institutions on the main account 2 if the institution has rented or will rent space in premises owned or built by other than the institution, or if no agreement is made with the region before construction work starting || | • Tax Expenditure related to similar capital expenditure for independent or private institutions function 1:10:01 Hospitals and 02/10/01 Social offer, special education and counseling, to the extent that after konteringsreglerne be included in regional budgets and accounts
These tax expenses are not reported to the refund. As a result, in these cases as exceptions to the general rule be registered costs including VAT in regional budgets and accounts.
The VAT-bearing species
The administration of the VAT refund scheme is designed so that the regions monthly report the expenditure to the input tax to the Ministry of Welfare for reimbursement.
To ensure a uniform and unambiguous determination of the cost of input VAT included in the reimbursement scheme, the arts division is structured so that only certain species expenditures with input VAT.
These are:
• Art 2.2 Food
• Art 2.3 Fuel and propellant
• Art 2.7 Acquisitions
• Art 2.9 Other purchases
• Art 4.5 Entreprenør- and plumbing services
• Art 4.9 Other services etc.
This division of the species implies that the art 4.9 Other services, etc. may only be charged to VAT payments.
Services, which are not subject to VAT, are required to be charged to the nature of 4.0 services without VAT. The crucial for charging to art 4.0 is thus that there is non-VAT on the services. Whether art or art 4.0 4.9 use in connection with the registration of payments (telephone allowance hotel allowance etc.), Depends on whether the allowance is paid according to invoice where the amount includes VAT costs.
In art 4.0 should also charged certain expenses that are not actual services, but purchases and acquisitions, which are not subject to VAT. Examples include newspaper subscriptions and purchase of certain works of art.

As discussed in Section 2.5 is voluntary for regions, whether they will use the species under the keystone 9 Internal expenses and revenues for registration of transfer charges, apart from the transfer of shares of expenses for common purposes from the main account 4 and 5 to the main account 1-3 .
In the interest of the administration of the VAT refund scheme, it is necessary that the regions generally keeps records on the external species in connection with the settlement of VAT on the services between accounts relating to VAT registered company and accounts concerning the VAT refund scheme. This is because the calculation of VAT in the VAT refund scheme on the basis of the registration on the external species.
Internal billing of services, which is subject to VAT, do so only with the use of keystone 9 when payment will be made between accounts in relation to VAT settlement are the same. At the settlement of VAT on the services between accounts related to the tax settlement is different, the amount debited from, which moved using an external nature. The account from which moved, the amount is credited using the same external nature.
The administration of the VAT refund scheme also involves the purchase of goods or services from the state or other regions on that field of activity is VAT registered and therefore settles their deliveries inclusive of VAT should be charged on the VAT-bearing expenditure species and not in kind 4.6, 4.7 or 4.8 .
A region can, however, when purchasing goods and services abroad for delivery in Denmark, notify import VAT and acquisition tax, which is settled with SKAT, to reimbursement of the Welfare Ministry. Momsafløftningen happens here in the same way as if the purchase was made in Denmark (ie through charging to the VAT-bearing species).
Positive List
In addition to spending on the VAT-bearing species, regions can notify a percentage of certain payments and subsidies for reimbursement under the reimbursement scheme. The reason for this is that some regions seems activities carried out by private or associations. If the portion of these payments or grants to cover VAT costs, could not be reported to reimbursement, it would counteract the intended competition neutrality and favoring carrying out tasks within the regional framework.
The grants etc. that can be reported to the refund, calculated as a percentage of the booking of expenditure on certain features and species. The rules for this are stated in the Ministry of the Interior decree on municipal and regional VAT refund scheme and the list of payments and subsidies that qualify for reimbursement - the so-called positive list - which is annexed to this section (The autumn 2006).
The part of the grant which may be notified to refund, not posted on the main account 1-4, but the function 5.80.95. Refund of input VAT.
Joint Regional business
For the sake of the refund system applicable to common regional activities which in one of the Community's regions accounted for a full arts specification on the main account 1-4, to the other regions of the community must expense the payments for this in art 4.7. Tax expenditure is reported as the reimbursement of the returning region, which then forwarded bills without taxes to other regions in the community.
This does not apply if the returning region is registered for VAT in the relevant field. In this case, settled inclusive of VAT, see. Above comments on the application of an external type of expenditure, in the case of settlement of supplies including VAT.
Joint Regional companies that for administrative reasons, independently returning, can - if there is approval from the Ministry of Welfare - report input VAT for reimbursement by the Community regions, although business attributable to the features, 1:10:01 Hospitals are exempted from authorization.

Is there not a subsidy or transfers to be booked in art 5.9, the community's input tax refunded as follows. The regions' payments to the community is specified on a VAT-bearing payment charged to the art 4.9, and a non-VAT-bearing payment charged to the art 4.0. The division on the VAT-bearing and non-bearing VAT payment is made on the basis of how large a portion of the payment relating to VAT, respectively, non-VAT on expenses. In the case of a down-payment with the community, the allocation is made on the basis of how large a portion of the payment relating to VAT, respectively, non-VAT on the expenses. In the final accounting, the amounts of the art 4.9, respectively art 4.0 regulated so that they will correspond to the actual distribution of the community's expenses on VAT-bearing and non-VAT-bearing expenditure.
In actual purchase of goods and services from a community that is self returning, booked at one of the usual expense type.
Especially for independent / private institutions
At independent and private institutions that are independent of returning after the region's standard nomenclature can accounting be made inclusive of input VAT.
Upon transfer of the budget for the institution to the VAT-bearing species added input tax in order to grant control of the institution regularly on the basis of expenditure including input VAT.
The institution's budget is recorded in the region's annual budget without input VAT and the institution's presentation of the accounts for the region, expenditure is recorded on the relevant species in the normal way by which the input tax automatically separated and assigned to function 5.80.95.
Admission of fixed lines for independent and private institutions (excluding private're owned institutions) with whom entered into an operating agreement before construction work begins implies that there may be VAT reimbursement of incurred capital expenditures. In cases where an institution has rented or will rent space in buildings owned by other than the institution can not be granted VAT refund of capital expenses. See also above.
Repayment Rules concerning the VAT refund scheme
For income-operating company must input tax covered by rental income exempt from refund. It is done by 7.5 per cent. the book's own rental income of Art 7.1 deducted from the monthly balance statement of the VAT paid for refund. Rental income recorded by type 7.1.
For other types of income-operating company made no offsetting.
For the sake of a correct statement of reimbursement basis and reasons of balancing is necessary to use a special kind of recording own rental income.
Konteringsreglerne is therefore designed so that Art 7.1 Reserved rental income that is not derived from the lease. Income in the form of heat contributions (including the payment contributions) in connection with the said lease shall also be entered on the art 7.1. All other rental income should be recorded on the type 7.2 or type 7.9.
The refund amount that will be included as less item in the monthly balance statement to the Ministry of Welfare of the amount of the VAT refund must be registered with function 5.80.95, grouping 003. The registration of the counterparts of repayment amount must be made at the appropriate function where income that has caused the recovery, booked.
For capital expenditure applies to refund input VAT shall be repaid to the VAT refund scheme if the plant is sold within a period of 5 years. This recovery usually administered as a starting point so that repayment is calculated continuously in connection with the sale of the plant.
When selling entire facility is sufficient to calculate the repayment by the regional council's approval of plants accounts. When completed the sale of a plant, for example. land, recovery shall be effected continuously or at least once a year to refund input VAT reimbursed for the parts of the plant which is established for a period of up to five years before the sale
The refund of input tax to be repaid, calculated on the basis of fixed accounts expenditure of the VAT-bearing species. There repaid a share of the refund equal to sales revenue as a proportion of total expenditure in the accounts incl. VAT. The repayment may not exceed the refund paid.

The repayment included on the balance according to the Ministry of Welfare as a minus item under grouping 003. The registration of the counterparts of the repayment amount must be made on the relevant function where sales revenue that has caused the recovery, booked.
Upon payment of claims for damages or similar input VAT paid in connection with the repair of the damage in question is not repaid.
Input VAT Costs incurred by the purchase of goods and services funded by grants to the region from foundations, private associations, institutions etc. is not subject to refund. This also applies to plant subsidies from EU funds redistributed by the Danish government, and direct construction grants from the EU. (Grants from public authorities and other public bodies are generally not covered by the refund scheme repayment rule).
This usually administered by that an amount equal to 17.5 per cent. of these types of grants repaid the VAT refund scheme.
This applies, however, as an exception, to research grants registered the function 1:10:01 Hospitals not covered by the refund rule.
The repayment included on the balance according to the Ministry of Welfare as a minus item under grouping 003 with an offsetting entry in relevant function where the subsidy that has caused the recovery, booked.
Example:
The example shows charging expenditure and input tax and reimbursement thereof in connection with health
Account for
Account to Account for reimbursement of
hospitals Cash account input VAT (purchase VAT (on
function 5.80.95, 5.80.95 function,
(function 01.10.01) (the function 06.10.01) group 003) (Group 002)
6001) 6001)
1501)
3002) 3002)
752)
5003) 5003)
1253)
3004) 3004)
754)
4255)
4256) 4256)
Notes to the Account sketches:
Costs for other purchases - art 2.9
Cost of acquisitions - art 2.7
Cost of construction and plumbing services - art 4.5
Costs for other services, etc. - art 4.9
Cost of input VAT
Refund of input VAT - listed as "negative expenditure" function 5.80.95, grouping 002
ANNEX
Positive regions
effective as of Accounts 2007
ART Function Momsandels-
account rate was
(Operation: DR1) (Civil Works: DR3)
4:07) 10/01/01 Hospitals 36 * -
4:04) 10/02/01 Social offer special 25 -
and advice
5.91) 3.10.01 Grants to transport 10 * -
5.9 20/03/10 Grants for cultural activities 40 85
* VAT Andel rate includes a payroll share percent.
1) Applies only to records of grouping 001.
4) Applies only registrations own location code 2 independent / private institutions without an operating agreement with the municipality / region.
7) Good for independent / private hospitals etc. and passenger services performed by private leverandører.mv.
Calculation of VAT and payroll percentages:
For each function in the positive list has been calculated VAT percentage rate that reflects the proportion of the cost of the benefit is taxed. Correspondingly, the marked * relevant benefits calculated a payroll share percentage that reflects the proportion of the total cost of the allowance wage bill. Payroll share ratio is subsequently converted into share of VAT rate by multiplying the payroll share ratio by (3.08 / 103.08) / (25/125), with private suppliers in the relevant areas pay a payroll tax of 3.08 per cent. of payroll + surplus / deficit. Subsequently, the converted payroll share percentage and VAT share ratio merged into one VAT and payroll share percent. For example, the compensation proportion bus operation rate of 65 per cent., Giving a VAT and compensation proportion by weight of 10 (65 * (3.08 / 103.08) / (25/125) = 9.7).
Sample calculation of the amount of reimbursement for regions:
Funding is provided on 1,000 kr. (Function 1:10:01 Hospitals, art 4.0).
Amount of reimbursement: 1,000 kr. X 36% x 25/125 = 72 kr.
There are recorded in the example following in budgeting and accounting system for regions:
- The cost, excl. the calculated tax expense ie 1,000 kr. - 72 kr. = 928 kr. Registered on function 10.01.01 Hospitals, art 4.0.
- The calculated tax expense, ie 72 kr. Recorded in function 5.80.95, grouping 003.
- VAT refund, ie 72 kr. Recorded in function 5.80.95, grouping 002.
3 THE AUTHORIZED ACCOUNT PLAN
Contents Page
1 Health 3.1 to 1

2 Social and special education from 3.2 to 1
3 Regional development 3.3 to 1
4 Joint purpose and administration 3.4 to 1
5, interest, etc. 3.5 to 1
6 Balance 3.6 to 1
3 THE AUTHORIZED ACCOUNT PLAN
1 Health
Hospitals
1/10/01 Hospitals
1 Operating
120 Medicine
130 implants
140 Other medical articles
150 Clinical analyzes
210 Patient Insurance
220 Patient Injury Compensation hospitals
230 Patient Injury Compensation practices and private hospitals
HEALTH INSURANCE MV
20.01.10 General medical
20/01/11 Specialist Help
1/20/12 Medicine
20.01.13 Dental treatment
20/01/14 Physiotherapy
20/01/15 Chiropractor
20.01.16 Glasses
20/01/17 TMI
20/01/18 Podiatrists
20.01.19 Psychological
20.01.20 Other insurance expenses
20/01/21 Nutrition Preparations
20/01/22 Prophylactic arch structure surveys
20.01.23 Medical examinations of children
20/01/24 Vaccinations
20.01.30 Specialized dental services
MISCELLANEOUS EXPENDITURE AND REVENUE
1.60.40 Central administration of health
1.60.41 Other expenses and income
SHARE OF COMMON PURPOSE AND ADMINISTRATION
1.70.50 Joint purpose and administration concerning. health
SHARE OF INTEREST MV
1.80.60 Interest,
FINANCING
1.90.90 Block grants from the state
1.90.91 Municipal basic contribution
1.90.92 Local activity-related contributions
7 Funding
833 Stationary somatic
834 Outpatient somatic
835 Stationary psychiatry
836 Outpatient Psychiatry
837 practice sector (health insurance)
838 Rehabilitation inpatient
Activity Specific grants from the state
Grants from bleeding compensation system
2 Social and special
SOCIAL OFFERS AND SPECIALIST TEACHING
10/02/01 Social offer, special education and counseling
2:10:30 General senior housing
1 Operating
501 Performance Subsidy for private homes for the elderly
502 rental loss
503 Rental income
MISCELLANEOUS COSTS AND REVENUE
2.60.40 Central administration of the social
2.60.50 Other expenses and income
SHARE OF COMMON PURPOSE AND ADMINISTRATION
2.70.60 Joint purpose and administration costs related. social services and special education
SHARE OF INTEREST MV
2.80.70 Interest,
SPECIAL ADMINISTRATIVE TASKS
2.85.80 Special administrative tasks
FINANCING
2.90.90 Objective financing
7 Funding
831 Lens finance - social area
832 Lens financing - special education
2.90.91 Block grants from the state
3 Regional development
PUBLIC TRANSPORT
10.03.01 Grants for transport
1 Operating
001 Grants for transport companies regarding services provided by private suppliers
CULTURAL ACTIVITIES
20.03.10 Grants for cultural activities
business development
3:30:20 growth forums
03.30.21 Tourism
30/03/22 Innovation and new technology
30/03/23 Sales and entrepreneurship
3/30/24 Human Resources Development
30.03.25 Development of the outer and rural areas
30.03.29 Central Administration business area
EDUCATION
3:40:30 Regional development of education
3:40:39 Central administration of regional development in education
ENVIRONMENT
3:50:40 Soil contamination
3:50:41 Resources
3:50:49 Central administration of environmental
MISCELLANEOUS COSTS AND REVENUE
3.60.50 Other expenses and income
SHARE OF COMMON PURPOSE AND ADMINISTRATION
3.70.60 Joint purpose and administration costs related. business (function 3.30.20-29)
3.70.61 Community Fees and administration costs related. regional development tasks in education (3.40.30-39)
3.70.62 Joint purpose and administration costs related. soil and raw materials (3.50.40-41)
3.70.63 Community Fees and administration costs related. other regional development (3.50.49-3.60.50).
SHARE OF INTEREST MV
3.80.70 Interest
FINANCING
3.90.90 Block grants from the state
3.90.91 Municipal development contribution
4 Joint purpose and administration

POLITICAL ORGANISATION
10.04.01 Common purpose
10.04.02 Regional Council Members
1 Operating
040 Remuneration. politicians
10.04.04 Selection etc.
ADMINISTRATIVE ORGANIZATION
20/04/12 Secretariat and administrations
Pay pools etc.
30/04/21 Wage and maternity pools
OFFICIAL PENSIONS
4:40:31 service pensions
1 Operating
050 Retirement benefits for officials resigned before 1.1.2007
2 State reimbursement
050 Repayment of pension payments relating. officials resigned before 1.1.2007
MISCELLANEOUS COSTS AND REVENUE
4.60.51 Other expenses and income
TRANSFER TO THE MAIN ACCOUNT 1-3
4.70.99 Transfer - Joint purpose and administration
5 Interest etc.
INTEREST ON CASH ASSETS
10.05.05 Deposits in banks etc.
10.05.08 Mortgage bonds
10/05/09 Kommunekredit Bonds
10/05/10 Government bonds etc.
10.05.11 Foreign bonds
INTEREST ON SHORT-TERM RECEIVABLES OTHERWISE
5/28/14 Claims payment checks
28/05/15 Other receivables related to the key account 1-4
28/05/18 Financial assets of private institutions with operating
28/05/19 Receivables from municipalities and other regions
INTEREST ON LONG-TERM RECEIVABLES
5:32:20 Pantebreve
5:32:21 Shares and share certificates, etc.
5:32:22 Receivables from landowners
5:32:23 Loans to resident deposits
5:32:25 Other non-current loans and receivables
5:32:26 Non-cash bonds
5:32:27 Deposited amount of loan etc.
INTEREST EXPENSES ON MAIN ACCOUNT 2
5:35:31 Interest on expenses concerning. Master Account 2
INTEREST ON SHORT-TERM DEBT TO BANKS
5:50:50 overdrafts and building loans
INTEREST ON SHORT-TERM DEBT TO STATE
5:51:52 Other payables
INTEREST ON SHORT-TERM DEBT ALSO
5:52:54 Municipalities and other regions
5:52:56 Other short-term debt with domestic payee
5:52:57 Other short-term debt with foreign payee
5:52:59 Intercompany Account
5.52.61 Private institutions with an operating agreement
INTEREST ON LONG-TERM DEBT
5.55.63 Private institutions with an operating agreement
5.55.64 State and mortgage bank
5.55.65 Municipalities and other regions
5.55.66 Local Government Pension Insurance
5.55.67 Other insurers
5.55.68 Mortgage
4 Interest
001 Regional senior housing
5.55.70 Kommunekredit
4 Interest
001 Regional senior housing
5.55.71 Banks
4 Interest
001 Regional senior housing
5.55.74 Public emitted bonds abroad
4 Interest
001 Regional senior housing
5.55.75 Other long-term debt with domestic creditors
4 Interest
001 Regional senior housing
5.55.76 Other long-term debt with foreign creditors
4 Interest
001 Regional senior housing
LOSSES AND CAPITAL GAINS
5.75.78 losses and gains also
REFUND of input VAT
5.80.95 Repayment of input VAT
2 State reimbursement
002 Repayment of input VAT
003 Cost of input VAT
TRANSFER TO THE MAIN ACCOUNT 1-4
5.90.99 Transfer - Interest,
6 Balance
LIQUID ASSETS
10/06/01 Cash and cash
10.06.05 Deposits in banks etc.
10.06.08 Mortgage bonds
10/06/09 Kommunekredit Bonds
10/06/10 Government bonds etc.
10.06.11 Foreign bonds
RECEIVABLES FROM THE STATE
15/06/13 Receivables from state
8 Enable
001 Cash receivables from the state as a result of the sharing agreement
SHORT-TERM RECEIVABLES OTHERWISE
6/28/14 Claims payment checks
28/06/15 Other receivables
28/06/17 Accounts As with previous and subsequent years
28/06/18 Financial assets of private institutions with operating
28/06/19 Receivables from municipalities and other regions
8 Enable
001 Cash receivables from municipalities as a result of the sharing agreement
002 Cash receivables from regions as a result of the sharing agreement
LONG-TERM RECEIVABLES
6:32:20 Pantebreve
6:32:21 Shares and share certificates, etc.
6:32:24 Deposits in Landsbyggefonden etc.
8 Assets

001 Basic Capital (Deposits with the National Building Fund)
002 Basic Capital for senior housing
6:32:25 Other non-current loans and receivables
8 Enable
001 Loans to municipalities as a result of the sharing agreement
002 Loans to regions as a result of the sharing agreement
003 Loans to the state as a result of the sharing agreement
6:32:26 Non-cash bonds
6:32:27 Deposited amount of loan etc.
ACCUMULATED INCOME MAIN ACCOUNT 2
6:35:31 Accumulated result concerning. Master Account 2
ASSETS OF AMOUNTS IN THE COLLECTION OR PAYMENT OF ANY OTHER
6:38:36 Municipalities and regions etc.
6:38:37 State
ASSETS RELATED FUNDS AND GRANTS
6:42:42 Scholarships
6:42:43 Deposits
LIABILITIES RELATED FUNDS AND GRANTS
6:45:46 Scholarships
6:45:47 Deposits
LIABILITIES ON AMOUNT OF COLLECTION OR PAYMENT OF ANY OTHER
6:48:48 Municipalities and regions etc.
6:48:49 State
SHORT-TERM DEBT TO BANKS
6:50:50 overdrafts and building loans
SHORT-TERM DEBT TO STATE
6:51:52 debt to the state
9 Liabilities
001 Cash compensation to the state as a result of the sharing agreement
SHORT-TERM DEBT ALSO
6:52:54 Municipalities and other regions
9 Liabilities
001 Cash compensation to municipalities as a result of the sharing agreement
002 Cash compensation to other regions due to sharing agreement
6:52:55 Holiday pay
6:52:56 Other short-term debt with domestic payee
6:52:57 Other short-term debt with foreign payee
6:52:59 Intercompany Account
6.52.61 Private institutions with an operating agreement
6.52.62 reconciliation and control account
LONG-TERM DEBT
6.55.63 Private institutions with an operating agreement
6.55.64 State and mortgage bank
9 Liabilities
001 Loans from the State by sharing agreement
6.55.65 Municipalities and other regions
9 Liabilities
001 Loans from municipalities as a result of the sharing agreement
002 Loans from other regions as a result of the sharing agreement
6.55.66 Local Government Pension Insurance
6.55.67 Other insurers
6.55.68 Mortgage
6.55.70 Kommunekredit
6.55.71 Banks
6.55.74 Public emitted bonds abroad
6.55.75 Other long-term debt with domestic creditors
6.55.76 Other long-term debt with foreign creditors
6.55.77 Long-term debt related to senior housing
6.55.79 Debt relating to finance leases
TANGIBLE FIXED ASSETS
6.58.81 Land and buildings
8 Enable
001 Hospitals and health - regional
002 Hospitals and health - independent institutions
003 Social functions - regional
004 Social tasks - independent institutions
005 Regional development
006 Unallocated assets
6.58.82 Plant, machinery, more specialized equipment and transport
8 Enable
001 Hospitals and health - regional
002 Hospitals and health - independent institutions
003 Social functions - regional
004 Social tasks - independent institutions
005 Regional development
006 Unallocated assets
6.58.83 equipment - including computers and other IT equipment
8 Enable
001 Hospitals and health - regional
002 Hospitals and health - independent institutions
003 Social functions - regional
004 Social tasks - independent institutions
005 Regional development
006 Unallocated assets
6.58.84 Tangible fixed assets under construction and prepayments for tangible assets
8 Enable
001 Hospitals and health - regional
002 Hospitals and health - independent institutions
003 Social functions - regional
004 Social tasks - independent institutions
005 Regional development
006 Unallocated assets
INTANGIBLE ASSETS
6.62.85 Development projects and other intangible assets acquired
8 Enable
001 Hospitals and health - regional
002 Hospitals and health - independent institutions
003 Social functions - regional
004 Social tasks - independent institutions
005 Regional development
006 Unallocated assets

CURRENT ASSETS-INVENTORIES
6.65.86 Inventories / stocks have
8 Enable
001 Hospitals and health - regional 002 Hospitals and health - independent institutions
003 Social functions - regional
004 Social tasks - independent institutions
005 Regional development
006 Unallocated assets
CURRENT ASSETS - PHYSICAL PLANT FOR SALE
6.68.87 Land and buildings intended for resale
8 Enable
001 Hospitals and health - regional
002 Hospitals and health - independent institutions
003 Social functions - regional
004 Social tasks - independent institutions
005 Regional development
006 Unallocated assets
LIABILITIES
PROVISIONS
6.72.90 Provisions
9 Liabilities
001 Non-insurance-covered service pensions
EQUITY
6.75.94 Counterpart for donations
6.75.95 Revaluation reserve
6.75.96 Cumulative results for health
6.75.98 Cumulative results for the regional development area
6.75.99 Balance Account
9 Liabilities
001 Opening equity per. 1.1.2007 (opening balance)
002 Counterpart for adjustments
3 THE AUTHORIZED ACCOUNT PLAN
Contents Page
1 Health 3.1 to 1
2 Social and special education from 3.2 to 1
3 Regional development 3.3 to 1
4 Joint purpose and administration 3.4 to 1
5, interest, etc. 3.5 to 1
6 Balance 3.6 to 1
3 THE AUTHORIZED ACCOUNT PLAN
1 Health
Hospitals
1/10/01 Hospitals
1 Operating
120 Medicine
130 implants
140 Other medical articles
150 Clinical analyzes
210 Patient Insurance
220 Patient Injury Compensation hospitals
230 Patient Injury Compensation practices and private hospitals
HEALTH INSURANCE MV
20.01.10 General medical
20/01/11 Specialist Help
1/20/12 Medicine
20.01.13 Dental treatment
20/01/14 Physiotherapy
20/01/15 Chiropractor
20.01.16 Glasses
20/01/17 TMI
20/01/18 Podiatrists
20.01.19 Psychological
20.01.20 Other insurance expenses
20/01/21 Nutrition Preparations
20/01/22 Prophylactic arch structure surveys
20.01.23 Medical examinations of children
20/01/24 Vaccinations
20.01.30 Specialized dental services
MISCELLANEOUS EXPENDITURE AND REVENUE
1.60.40 Central administration of health
1.60.41 Other expenses and income
SHARE OF COMMON PURPOSE AND ADMINISTRATION
1.70.50 Joint purpose and administration concerning. health
SHARE OF INTEREST MV
1.80.60 Interest,
FINANCING
1.90.90 Block grants from the state
1.90.91 Municipal basic contribution
1.90.92 Local activity-related contributions
7 Funding
833 Stationary somatic
834 Outpatient somatic
835 Stationary psychiatry
836 Outpatient Psychiatry
837 practice sector (health insurance)
838 Rehabilitation inpatient
Activity Specific grants from the state
Grants from bleeding compensation system
2 Social and special
SOCIAL OFFERS AND SPECIALIST TEACHING
10/02/01 Social offer, special education and counseling
2:10:30 General senior housing
1 Operating
501 Performance Subsidy for private homes for the elderly
502 rental loss
503 Rental income
MISCELLANEOUS COSTS AND REVENUE
2.60.40 Central administration of the social
2.60.50 Other expenses and income
SHARE OF COMMON PURPOSE AND ADMINISTRATION
2.70.60 Joint purpose and administration costs related. social services and special education
SHARE OF INTEREST MV
2.80.70 Interest,
SPECIAL ADMINISTRATIVE TASKS
2.85.80 Special administrative tasks
FINANCING
2.90.90 Objective financing
7 Funding
831 Lens finance - social area
832 Lens financing - special education
2.90.91 Block grants from the state
3 Regional development
PUBLIC TRANSPORT
10.03.01 Grants for transport
1 Operating
001 Grants for transport companies regarding services provided by private suppliers
CULTURAL ACTIVITIES
20.03.10 Grants for cultural activities
Business Development

3:30:20 growth forums
03.30.21 Tourism
30/03/22 Innovation and new technology
30/03/23 Sales and entrepreneurship
3/30/24 Human Resources Development
30.03.25 Development of the outer and rural areas
30.03.29 Central Administration business area
EDUCATION
3:40:30 Regional development of education
3:40:39 Central administration of regional development in education
ENVIRONMENT
3:50:40 Soil contamination
3:50:41 Resources
3:50:49 Central administration of environmental
MISCELLANEOUS COSTS AND REVENUE
3.60.50 Other expenses and income
SHARE OF COMMON PURPOSE AND ADMINISTRATION
3.70.60 Joint purpose and administration costs related. business (function 3.30.20-29)
3.70.61 Community Fees and administration costs related. regional development tasks in education (3.40.30-39)
3.70.62 Joint purpose and administration costs related. soil and raw materials (3.50.40-41)
3.70.63 Community Fees and administration costs related. other regional development (3.50.49-3.60.50).
SHARE OF INTEREST MV
3.80.70 Interest
FINANCING
3.90.90 Block grants from the state
3.90.91 Municipal development contribution
4 Joint purpose and administration
POLITICAL ORGANISATION
10.04.01 Common purpose
10.04.02 Regional Council Members
1 Operating
040 Remuneration. politicians
10.04.04 Selection etc.
ADMINISTRATIVE ORGANIZATION
20/04/12 Secretariat and administrations
Pay pools etc.
30/04/21 Wage and maternity pools
OFFICIAL PENSIONS
4:40:31 service pensions
1 Operating
050 Retirement benefits for officials resigned before 1.1.2007
2 State reimbursement
050 Repayment of pension payments relating. officials resigned before 1.1.2007
MISCELLANEOUS COSTS AND REVENUE
4.60.51 Other expenses and income
TRANSFER TO THE MAIN ACCOUNT 1-3
4.70.99 Transfer - Joint purpose and administration
5 Interest etc.
INTEREST ON CASH ASSETS
10.05.05 Deposits in banks etc.
10.05.08 Mortgage bonds
10/05/09 Kommunekredit Bonds
10/05/10 Government bonds etc.
10.05.11 Foreign bonds
INTEREST ON SHORT-TERM RECEIVABLES OTHERWISE
5/28/14 Claims payment checks
28/05/15 Other receivables related to the key account 1-4
28/05/18 Financial assets of private institutions with operating
28/05/19 Receivables from municipalities and other regions
INTEREST ON LONG-TERM RECEIVABLES
5:32:20 Pantebreve
5:32:21 Shares and share certificates, etc.
5:32:22 Receivables from landowners
5:32:23 Loans to resident deposits
5:32:25 Other non-current loans and receivables
5:32:26 Non-cash bonds
5:32:27 Deposited amount of loan etc.
INTEREST EXPENSES ON MAIN ACCOUNT 2
5:35:31 Interest on expenses concerning. Master Account 2
INTEREST ON SHORT-TERM DEBT TO BANKS
5:50:50 overdrafts and building loans
INTEREST ON SHORT-TERM DEBT TO STATE
5:51:52 Other payables
INTEREST ON SHORT-TERM DEBT ALSO
5:52:54 Municipalities and other regions
5:52:56 Other short-term debt with domestic payee
5:52:57 Other short-term debt with foreign payee
5:52:59 Intercompany Account
5.52.61 Private institutions with an operating agreement
INTEREST ON LONG-TERM DEBT
5.55.63 Private institutions with an operating agreement
5.55.64 State and mortgage bank
5.55.65 Municipalities and other regions
5.55.66 Local Government Pension Insurance
5.55.67 Other insurers
5.55.68 Mortgage
4 Interest
001 Regional senior housing
5.55.70 Kommunekredit
4 Interest
001 Regional senior housing
5.55.71 Banks
4 Interest
001 Regional senior housing
5.55.74 Public emitted bonds abroad
4 Interest
001 Regional senior housing
5.55.75 Other long-term debt with domestic creditors
4 Interest
001 Regional senior housing
5.55.76 Other long-term debt with foreign creditors
4 Interest
001 Regional senior housing
LOSSES AND CAPITAL GAINS
5.75.78 losses and gains, moreover

REFUND of input VAT
5.80.95 Repayment of input VAT
2 State reimbursement
002 Repayment of input VAT
003 Cost of input VAT
TRANSFER TO THE MAIN ACCOUNT 1-4
5.90.99 Transfer - Interest,
6 Balance
LIQUID ASSETS
10/06/01 Cash and cash
10.06.05 Deposits in banks etc.
10.06.08 Mortgage bonds
10/06/09 Kommunekredit Bonds
10/06/10 Government bonds etc.
10.06.11 Foreign bonds
RECEIVABLES FROM THE STATE
15/06/13 Receivables from state
8 Enable
001 Cash receivables from the state as a result of the sharing agreement
SHORT-TERM RECEIVABLES OTHERWISE
6/28/14 Claims payment checks
28/06/15 Other receivables
28/06/17 Accounts As with previous and subsequent years
28/06/18 Financial assets of private institutions with operating
28/06/19 Receivables from municipalities and other regions
8 Enable
001 Cash receivables from municipalities as a result of the sharing agreement
002 Cash receivables from regions as a result of the sharing agreement
LONG-TERM RECEIVABLES
6:32:20 Pantebreve
6:32:21 Shares and share certificates, etc.
6:32:24 Deposits in Landsbyggefonden etc.
8 Enable
001 Basic Capital (Deposits with the National Building Fund)
002 Basic Capital for senior housing
6:32:25 Other non-current loans and receivables
8 Enable
001 Loans to municipalities as a result of the sharing agreement
002 Loans to regions as a result of the sharing agreement
003 Loans to the state as a result of the sharing agreement
6:32:26 Non-cash bonds
6:32:27 Deposited amount of loan etc.
ACCUMULATED INCOME MAIN ACCOUNT 2
6:35:31 Accumulated result concerning. Master Account 2
ASSETS OF AMOUNTS IN THE COLLECTION OR PAYMENT OF ANY OTHER
6:38:36 Municipalities and regions etc.
6:38:37 State
ASSETS RELATED FUNDS AND GRANTS
6:42:42 Scholarships
6:42:43 Deposits
LIABILITIES RELATED FUNDS AND GRANTS
6:45:46 Scholarships
6:45:47 Deposits
LIABILITIES ON AMOUNT OF COLLECTION OR PAYMENT OF ANY OTHER
6:48:48 Municipalities and regions etc.
6:48:49 State
SHORT-TERM DEBT TO BANKS
6:50:50 overdrafts and building loans
SHORT-TERM DEBT TO STATE
6:51:52 debt to the state
9 Liabilities
001 Cash compensation to the state as a result of the sharing agreement
SHORT-TERM DEBT ALSO
6:52:54 Municipalities and other regions
9 Liabilities
001 Cash compensation to municipalities as a result of the sharing agreement
002 Cash compensation to other regions due to sharing agreement
6:52:55 Holiday pay
6:52:56 Other short-term debt with domestic payee
6:52:57 Other short-term debt with foreign payee
6:52:59 Intercompany Account
6.52.61 Private institutions with an operating agreement
6.52.62 reconciliation and control account
LONG-TERM DEBT
6.55.63 Private institutions with an operating agreement
6.55.64 State and mortgage bank
9 Liabilities
001 Loans from the State by sharing agreement
6.55.65 Municipalities and other regions
9 Liabilities
001 Loans from municipalities as a result of the sharing agreement
002 Loans from other regions as a result of the sharing agreement
6.55.66 Local Government Pension Insurance
6.55.67 Other insurers
6.55.68 Mortgage
6.55.70 Kommunekredit
6.55.71 Banks
6.55.74 Public emitted bonds abroad
6.55.75 Other long-term debt with domestic creditors
6.55.76 Other long-term debt with foreign creditors
6.55.77 Long-term debt related to senior housing
6.55.79 Debt relating to finance leases
TANGIBLE FIXED ASSETS
6.58.81 Land and buildings
8 Enable
001 Hospitals and health - regional
002 Hospitals and health - independent institutions
003 Social functions - regional
004 Social tasks - independent institutions
005 Regional development
006 Unallocated assets
6.58.82 Plant, machinery, more specialized equipment and transport
8 Enable
001 Hospitals and health - regional
002 Hospitals and health - independent institutions

003 Social functions - regional
004 Social tasks - independent institutions
005 Regional development
006 Unallocated assets
6.58.83 equipment - including computers and other IT equipment
8 Enable
001 Hospitals and health - regional
002 Hospitals and health - independent institutions
003 Social functions - regional
004 Social tasks - independent institutions
005 Regional development
006 Unallocated assets
6.58.84 Tangible fixed assets under construction and prepayments for tangible assets
8 Enable
001 Hospitals and health - regional
002 Hospitals and health - independent institutions
003 Social functions - regional
004 Social tasks - independent institutions
005 Regional development
006 Unallocated assets
INTANGIBLE ASSETS
6.62.85 Development projects and other intangible assets acquired
8 Enable
001 Hospitals and health - regional
002 Hospitals and health - independent institutions
003 Social functions - regional
004 Social tasks - independent institutions
005 Regional development
006 Unallocated assets
CURRENT ASSETS-INVENTORIES
6.65.86 Inventories / stocks have
8 Enable
001 Hospitals and health - regional 002 Hospitals and health - independent institutions
003 Social functions - regional
004 Social tasks - independent institutions
005 Regional development
006 Unallocated assets
CURRENT ASSETS - PHYSICAL PLANT FOR SALE
6.68.87 Land and buildings intended for resale
8 Enable
001 Hospitals and health - regional
002 Hospitals and health - independent institutions
003 Social functions - regional
004 Social tasks - independent institutions
005 Regional development
006 Unallocated assets
LIABILITIES
PROVISIONS
6.72.90 Provisions
9 Liabilities
001 Non-insurance-covered service pensions
EQUITY
6.75.94 Counterpart for donations
6.75.95 Revaluation reserve
6.75.96 Cumulative results for health
6.75.98 Cumulative results for the regional development area
6.75.99 Balance Account
9 Liabilities
001 Opening equity per. 1.1.2007 (opening balance)
002 Counterpart for adjustments
4 KONTERINGSREGLER
Contents Page
Main Item 1 Health 4.1 to 1
Main Item 2 Social and special education from 4.2 to 1
Main account 3 Regional development 4.3 to 1
Main Item 4 Joint purpose and administration 4.4 to 1
Main Item 5 Interest, 4.5 to 1
Main account 6 Balance 4.6 to 1
4 KONTERINGSREGLER
Main Item 1 Health
The main account includes expenses and income related to regional hospitals and related institutions, etc., as well as expenditure and receipts for health insurance. Furthermore, expenditures and revenues associated with the administration of health.
Hospitals
1/10/01 Hospitals
In this mode expenditure and receipts for the region's hospitals as well as expenditure and receipts for hospital services provided outside hospitals in the region, for example. hospice stay and treatment in other regions or abroad.
Registration on cost center is authorized. Costs and revenues in the hospital sector recorded in the accounts at cost in accordance with the hospital Organisation Register, SOR, at the lowest possible level of interest. This means that the types of expenses that can be registered at a given level without the use of distribution keys must be registered at this level, see. Section 2.3.
The budget must be registered at hospital level in accordance with SOR, which means an independent organizational unit. A hospital may represent one or more geographical units depending on how hospital services are organized.
The transverse grouping structure is authorized to function, just as it is on the other features of the nomenclature of the regions. There is also the function of a number of authorized groups, which are specific for the function, for example. grouping 120 Medicine.
Registration at individual hospitals

Costs and revenues relating to individual hospitals recorded at cost center numbers in accordance with SOR at lowest appropriate level. The regions must ensure that it is possible for the central authorities for each cost center number to extract information on the organizational unit address, department specializing etc
Payment for services that are exchanged between the region's own hospitals reclassified between cost centers for the hospitals using the internal species during keystone 9 or plus / minus items of the same kind. However, ad resource use by outpatient treatment and studies are the result of referrals between the region's own hospitals, only at the hospital where the activity takes place.
Revenue from other regions for admissions, outpatient treatment or examinations are recorded also at individual hospitals, using art 7.8.
Shared Account
Common expenses and revenues relating to hospitals recorded at cost center 0001. At the joint account, expenditures and revenues that can not objectively be allocated to individual hospitals.
Payments to other regions regarding admissions, outpatient treatment or studies on somatic hospitals should also be recorded at the common cost center and using grouping 810 Payments - other regions. If the individual hospital disposal costs to other regions related to admissions, outpatient treatment or studies may be recorded by subdividing joint account and let the individual hospital dispose of part thereof. The record may not be at the cost centers for individual hospitals.
Payments to other public authorities registered under ownership Code 3 Other public authorities. Payment for admission to private hospitals and for admission to foreign hospitals registered under the ownership code 2 Independent / private and using grouping 820 Payments - private hospitals and institutions
Independent and private hospitals with which the region has an operating shall be included in the Region's budget and accounts in accordance with the rules on independent and private institutions listed in section 2.3.
It is emphasized that there must be a real operating agreement, ie that the region should have an impact on a number of conditions with operations, see. As applicable for independent and private institutions with operating agreements in the social field. Usage Agreements alone justifies, not that independent / private hospitals recorded in the region's budget or accounting. Take up a private / non-profit hospital in the budget and the accounts, the general rules on intra-regional payments (application of Art 4.8 respectively 7.8) in the event that other regions using the slots in the hospital.
The provisions concerning the admission of self-owned and private hospitals in the region's budget and accounts also applies to institutions with an operating agreement, if they fall within a hospital. It is in this regard irrelevant whether they receive patients for hospitalization or outpatient treatment.
Utilities
At the function also registered a number of ancillary activities that are fixed on a common basis within the region's hospital, and not directly with patient care to do. These are activities that are often carried out by independent organizational units, for example. training departments, central laundries, central kitchens, the transport of patients.
HEALTH INSURANCE MV
This main function is registered regional expenditure and revenue under the law on public health insurance.
There are authorized following comprehensive functions for detecting the different categories:
20.01.10 General medical
20/01/11 Specialist Help
1/20/12 Medicine
20.01.13 Dental treatment
20/01/14 Physiotherapy
20/01/15 Chiropractor
20.01.16 Glasses
20/01/17 TMI
20/01/18 Podiatrists
20.01.19 Psychological
20.01.20 Other insurance expenses
20/01/21 Nutrition Preparations
20/01/22 Prophylactic arch structure surveys
20.01.23 Medical examinations of children
20/01/24 Vaccinations
20.01.30 Specialized dental services
It noted that the function 1:20:20 registered all other costs such. subsidies for hippotherapy, grants for training and treatment and the cost of interpreters for medical treatment.
In connection with the health insurance used as a basis Art 5.2.

Art 5.2 is thus used to record the cost of paying bills, which can be specified on the individual patient, including medication costs and subsidies for glasses. In addition, applies to functions the general rules for artskontering.
In the application of Art 5.2 must be by transfers of services or products from another account area in the region to the main function carried out revenue recognition of sales in the account area where the sale is made (eg. Function 1.10.01) using art 7.2 or 7.9. For other transfers, the general rules for the transfer charges apply.
Only health insurance costs for the region's own citizens must be indicated in the main function. Outlays for health care costs of other regions must therefore either be recorded in an intercompany account or offset by credits.
It is noted that costs and revenues related to health insurance certificates are registered in function 1.60.41
MISCELLANEOUS EXPENDITURE AND REVENUE
1.60.40 Central administration of health
In this mode expenditure incurred by central units in the management of health, including salaries of administrative staff that fully or predominantly concerned with health. Expenditure on administration that takes place in hospitals and institutions relating to these, is recorded in function 1.10.01.
1.60.41 Other expenses and income
In this function, expenditures and revenues that can not be allocated to functions 1.10.01-1.60.40.
SHARE OF COMMON PURPOSE AND ADMINISTRATION
1.70.50 Joint purpose and administration concerning. health
In connection with both the budget and accounts debited function using type 0.5 or type 9.1 to 9.4 and grouping 730, internal transfers, a share of common purpose and administration of function 4.70.99. The distribution key determined by the regions taking into account the three regional activity areas load of common area.
SHARE OF INTEREST MV
1.80.60 Interest
In connection with both the budget and accounts debited function using dranst 1, type 0.5 or type 9.4 and grouping 730, internal transfers, the share of interest expense and income from function 5.90.99, see. The specified key in 5.2.5 .
FINANCING
The main function includes the general and activity-related grants from state and local governments to finance health care. The grants are recorded under dranst 7 and using the keystone 8 financial income. Through state grants applied art 8.6 Government grants. Other income is recorded on function 1.10.01-1.60.41.
1.90.90 Block grants from the state
In this function, the general state grant to finance health care, see. § 3 of the Law on financing of the regions. Using the plus / minus entry on art 8.6 transferred the part of the block grant related to social services and special education to function 2.90.91.
1.90.91 Municipal basic contribution
In this mode due contributions to finance health care services paid by municipalities in the region, see. § 6 and 19 of the Law on financing of the regions.
1.90.92 Local activity-related contributions
In this mode the local activity-related contribution is that a municipality pays a proportion of the region's spending
per. inpatient and outpatient treatment at hospitals for patients from the municipality
per. provided health insurance benefit for patients from the municipality
rehabilitation granted during hospitalization for patients from the municipality
see. §§ 13 and 14 of the Law on financing of the regions.
There has authorized an operation grouping for each of the activities related contribution:
Stationary somatic
Outpatient somatic
Stationary psychiatry
Outpatient Psychiatry
The practice (Health insurance)
Rehabilitation during hospitalization
1.90.93 Activity Specific grants from the state
In this mode the state activity-related grants for regional hospital system, see. § 15 of the law on the financing of the regions.
1.90.94 Grants from bleeding compensation system
On it is detected only grants from the equalization scheme. The region's tax liability for the compensation system is offset against the general subsidies and are therefore included in the amounts recorded in function 1.90.90 Block grants from the state.
Main Item 2 Social and special education

The main item includes costs and revenues associated with the regions' statutory duty in relation to the municipalities for a number of social and educational services. The regions receive payment from the municipalities for the operational tasks that they perform for them.
The payments from the municipalities registered with the grouping 830, and using art 7.7 Payments from municipalities, however, registered objective financial participation in the social field and special education, see. Function 2.90.90, respectively grouping 831 and 832 and using keystone 8. || | Activities in function 2.85.80 - Special administrative tasks - financed as an exception to the transfer of parts of the health block grant from the state to function 2.90.91 Block grants from the state. When calculating the balance requirements of budget and accounts for the three areas of activity, as the regions economy is divided into, assimilated the two functions to the main account 1 Health.
In connection with the grant submission applied on the account cost-based principles, while in the budget and the accounts used both the expenditure and cost-based principles.
SOCIAL OFFERS AND SPECIALIST TEACHING
10/02/01 Social offer, special education and counseling
In this function, costs and revenues relating to:
special day care and special teams according to § 32 and § 36 of the Social Services,
foster homes and shelters, etc. for children and young people according to § 66 of the Social Services,
preventive measures for children and young people, including young people 18 to 22 years according to § 52 paragraph. 3, no. 1-7 and 9-10, § 52 paragraph. 4 and 5, § 54 and § 76 paragraph. 2 and paragraphs. 3 pt. 2 and 3 of Social Services,
on residential institutions for children and young people placed outside the home according to § 52 paragraph. 3, no. 8, § 58 and § 75 of the Social Services, see. § 66 of the Social Services,
day stay in residential institutions for 18-22 year olds see. § 76 paragraph. 3, no. 1 of the Law on Social Services
Transition stays in residential institutions for 18-22 year olds see. § 76 paragraph. 3, no. 4 of the Social Services,
secured residential institutions for children and youth, including to secure units in connection with a residential institution, in accordance with § 123 of the Social Services,
personal and practical assistance (home) in accordance with § 83 of the Social Services,
relief, relief, and etc. for people with significant disabilities, see. Social Services §§ 84, 85 and 102
assistive technology, consumer goods, home furnishing and transport for people with permanent physical or mental impairment, see. Social Services §§ 112-117,
counseling institutions, including national and nationwide counseling institutions and centers for children and young people set. Social Services § 11, and children psychiatric counseling, there is not a hospital performance
drug treatment for Social Services § 101 and Health Act § 142
residential facilities for long-term stays for people with significant and permanent physical or mental impairment, see. Social Services § 108
housing for temporary residence for individuals with significant and permanent physical or mental function or special social problems, see. Social Services § 107
contact and companion schemes for persons with substantially and permanently impaired physical and mental function, see. Social Services §§ 45 and 96-99,
sheltered employment for persons under 65 years with significantly reduced physical or mental function or special social problems, see. Social Services § 103
social and other activities for people with significantly reduced physical or mental function or special social problems, see. Social Services § 104
Costs for rehabilitation and maintenance training, see. Social Services § 86 are entered in the function 1:10:01 Hospitals
Furthermore, registered with the function costs and revenues relating to national and regional special education and educational institutions with special education for individuals with speech, hearing or sight impairment (communication centers).
2:10:30 General senior housing
The former county municipally owned housing for the elderly is basically in accordance with the Act on Social Housing, etc. transferred to the regions per. 1 January 2007. With regard to the establishment of new housing for the elderly to this group of people is the only municipal council that decides. Each local council may decide that homes must be built and operated by the regional council, which in turn may decide to leave the building and operation task for a social housing or an independent institution.

There is the function authorized the following operating groups, depending on the ownership structure is used as specified below:
501 Performance Subsidy for private homes for the elderly
502 rental loss
503 Rental income
Regionally owned housing for the elderly:
The following expenses are recorded on function 20.02.30:
Loss of rent, etc., including a lack of rental, registered with the grouping 502 with an offsetting entry in the grouping 503.
The residents full rent payments are recorded on grouping 503. There used art 7.1. It is noted that then function 6.52.60 be made a separate registration of the part of the residents' rents relating to reserves for maintenance, with an offsetting entry to balance the account. The balance must be specified under the Act on Social Housing and Rent Act.
Property ordinary operating costs.
Construction costs, including the value of land, acquired real estate and calculated returns and administration expenses.
Other regional costs and revenues, including the financing of dwellings, recorded as follows:
• salvaged index recorded on the main account 6 during operation 6.55.77 Long-term debt related to older homes. At the end of the year written down and indexed loans in function 6.55.77 and set off to balance the account.
• The region's deposits of basic capital revalued the function 6:32:24, grouping 002 with an offsetting entry on the balance sheet account 6.75.99. The residents' repayment is part of the rent, and subsequently adjusted on status.
Repayment of loans for regional housing for the elderly are charged function 6.55.77.
Interest on debt on regional housing for the elderly admitted to one of the functions 5.55.68-5.55.76 depending on the loan creditor
Senior housing owned by non-profit housing, private institutions or pension funds
The following expenses are recorded on function 20.02.30:
• Any loss of guaranteed index-registered with the grouping 502 ..
Other regional costs and income are recorded as follows:
• The region's deposits of basic capital registered with the function 6:32:24, grouping 002. At the commencement of repayment of basic capital credited function 6:32:24 for the annual redemptions.
It is noted that operating and capital costs related to housing for the elderly can not be reported to the VAT refund.
MISCELLANEOUS COSTS AND REVENUE
2.60.40 Central administration of the social
In this mode costs incurred by central units in the administration of social services and special education, including salaries of administrative staff that fully or mainly engaged in social services and special education.
2.60.50 Other expenses and income
In this function, costs and revenues that can not be allocated to functions 2.10.01 and 2.60.40.
SHARE OF COMMON PURPOSE AND ADMINISTRATION
2.70.60 Joint purpose and administration costs related. social services and special education
In connection with both the budget and accounts debited function using art from 9.1 to 9.4 and grouping 730, internal transfers, a share of common purpose and administration of function 4.70.99. The distribution key determined by the regions taking into account the three regional activity areas load of common area.
SHARE OF INTEREST
2.80.70 Interest,
In connection with both the budget and accounts registered on function using keystone 6 return on the cash balances in the region, see. Function 5:35:31 Interest on outlays relating to the main account 2.
SPECIAL ADMINISTRATIVE TASKS
2.85.80 Special administrative tasks
At the function recorded costs for processing municipal reports, preparation and follow-up framework agreements, coordination of national and regional services, etc.. social. - And special education. Costs funded by the health block grant from the state, see. Function 2.90.91.
FINANCING
2.90.90 Objective financing
At the function detects the objective of financing from municipalities to use the national and regional deals on both social services and special education area.
There is the function authorized the following groupings:
831 Lens finance - social area
832 Lens financing - special education
The recording made during dranst 7 and using keystone 8 Financial Income.
2.90.91 Block grants from the state

On it is detected that part of the block grant for health, the regional council determines to be used for specific administrative tasks within social services and special education (preparation of framework contracts). The transfer occurs from funktion1.90.90 Block grants from the state by using the plus / minus items of art 8.6.
Main account 3 Regional development
On the main account 3 recorded costs and income relating to the region's tasks in relation to public transport, cultural, business development and growth forums, education and environment.
In connection with the grant submission applied on the account cost-based principles, while in the budget and the accounts used both the expenditure and cost-based principles.
PUBLIC TRANSPORT
10.03.01 Grants for transport
Here are recorded the region's contribution to the transport company, see. § 3 of the Act on transport companies.
Region grants registered with art 5.9 Other grants and transfers.
At the function, the following authorized grouping:
001 Grants for transport related services performed by private providers
They record the part of the region grants for transport related services performed by private contractors. Traffic Company shall specify what proportion of the region's contribution to the transport company concerning payment for services performed by private contractors.
It is noted that the function is excluded from the VAT refund VAT refund scheme, see. Section 2.6.2. Via the VAT refund scheme, regions, however, receive a refund of indirect costs to the payroll tax charged to the grouping 001. transport company in the region using private vendor.
CULTURAL ACTIVITIES
20.03.10 Grants for cultural activities
At the function registered grants to individual cultural activities.
business development
3:30:20 growth forums
At the function recorded costs related to the organization of meetings, conferences, and the like. in the region's growth forums. The administrative costs associated with the growth forums, including secretarial service must be registered with function 3.30.29.
03.30.21 Tourism
In this function, costs and revenues on tourism promotion activities, for example. grants for tourism development, exhibition and conference aimed at business tourism and tourism marketing, see. Business Promotion Act § 9.
Moreover registered EU grants for similar activities as well as payments related.
The region's central administrative costs associated with tourism recorded on 03/30/29.
30/03/22 Innovation and new technology
In this function, costs and revenues relating to the promotion of innovation (and the use of new technologies), such as subsidies for development parks, cooperation between companies and knowledge institutions and facilities to promote culture-business interaction, and related analysis provided. Business Promotion Act § 9 .
Moreover registered EU grants for similar activities as well as payments related.
The region's central administrative costs associated with innovation and using new technologies recorded on 03/30/29.
30/03/23 Sales and entrepreneurship
In this function, costs and revenues related to business services and entrepreneurship, for example. grants for business councils, investment promotion organizations and entrepreneurial advice referred. Business Promotion Act § 9.
Moreover registered EU grants for similar activities as well as payments related.
The region's central administrative costs associated with business services and entrepreneurship recorded on 30/03/29.
3/30/24 Human Resources Development
In this function, costs and revenues relating to the development of human resources with a view to promoting business development for example. co-financing of ESF projects (for example, skills development activities that are beyond the general services); see. Business Promotion Act § 9.
30.03.25 Development of the outer and landdistriksområder
In this function, costs and revenues relating to business promotion activities, with the main objective to strengthen the development of peripheral areas (weak areas) and rural development, for example. projects under EU rural development programs and IT houses in remote areas see. Business Promotion Act § 9.
The region's central administrative costs associated with development in remote areas and rural development are recorded on 03/30/29.

30.03.29. Central administration of the business area
In this mode costs incurred by central units in the management of the business area, including salaries of administrative staff that fully or mainly engaged in business development, including preparing regional business strategies, wear analyzes of growth conditions and tasks to support it and the secretariats serving regional growth.
Costs for consultants, outgoing staff and other operational costs associated with business development, etc. are recorded on the said relevant features.
Here also registered other central administrative costs directly attributable to the business area.
EDUCATION
3:40:30 Regional development of education
Here are recorded the region's cost to educational institutions (colleges, adult education, social and health schools, etc.) in connection with the financing of local development projects and other types of projects with developmental and educational promotion aimed at institutions.
Administration in connection with the coordination and planning functions are recorded at 3:40:39.
Grants to institutions registered with art 5.9 Other grants and transfers.
3:40:39. Central administration of regional development in education
In this mode costs incurred by central units in the management of regional development, including salaries of administrative staff that fully or mainly engaged in regional development of education.
Here also registered other central administrative costs directly attributable to the task.
ENVIRONMENT
3:50:40 Soil contamination
Here are recorded the region's costs of soil contamination. Administration in connection with the coordination and planning functions are recorded on the main account 3:50:49.
3:50:41 Resources
Here are recorded the region's operating costs relating to mineral resources. Administrative and planning tasks in this connection are recorded in 3:50:49.
3:50:49 Central administration of environmental
In this mode costs incurred by central units in the management of environmental matters, including salaries of administrative staff that fully or predominantly engaged in preparing regional development plans.
The administrative tasks include to coordinate efforts between state and municipalities regarding. planning, planning for environmental objectives for water bodies and water supply, identifying and monitoring contaminated sites and identifying mineral resources and preparation of mining plans.
Costs for consultants, outgoing staff and other operational costs associated with environmental matters recorded on said relevant features.
Here also registered other central administrative costs directly attributable to environmental
MISCELLANEOUS COSTS AND REVENUE
3.60.50 Other expenses and income
In this function, costs and revenues that can not be allocated to functions 3:10:01 to 3:50:49.
SHARE OF COMMON PURPOSE AND ADMINISTRATION
3.70.60 Joint purpose and administration costs related. business (function 3:30:20 to 3:30:29)
3.70.61 Community Fees and administration costs related. regional development tasks in education (function 3:40:30 to 3:40:39)
3.70.62 Joint purpose and administration costs related. soil and raw materials (3:50:40 to 3:50:49)
3.70.63 Community Fees and administration costs related. other regional development (3.10.01, 3.20.10 and 3.60.50)
In connection with both the budget and accounts are charged functions using art 0.5 and art from 9.1 to 9.4 and grouping 730, internal transfers, a share of common purpose and administration of function 4.70.99.
The distribution key determined by the regions taking into account the regional activity areas load of common area.
SHARE OF INTEREST
3.80.70 Interest
In connection with both the budget and accounts debited function using dranst 1, type 0.5 or type 9.4 and grouping 730, internal transfers, the share of interest expense and income from 5.90.99, see. The specified key in 5.2.5.
FINANCING
3.90.90 Block grants from the state

In this function, the general state grant to finance regional development projects, see. § 3 of the Law on financing of the regions.
The recording made during dranst 7 and using art 8.6 Government grants
3.90.91 Municipal development contribution
In this function, development contributions to finance regional development projects borne by municipalities in the region, see. § 7 and 19 of the Law on financing of the regions.
The recording made during dranst 7 and using keystone 8 Financial Income
Main Item 4 Joint purpose and administration
The main item includes costs and revenues related to the region's political activity, the central administration and planning services, miscellaneous costs and revenues, and pay pools and choices.
For the recording of administrative costs and revenues The following main rules:
Costs and revenue for the central administration registered solely to the main account 4, in the case of cross-cutting task types that are not unambiguously be attributed to one of the three areas. This applies whether the central administration are gathered in region farm, or whether it is divided in several geographical units.
Costs and revenues relating to the administration, which takes place on and relate to the individual institution, registered under the institution.
Labour costs for employees with administrative tasks registered with the main account 4 if the employee fully or mainly engaged in interdisciplinary tasks that are not unique can be attributed to one of three regional domains.
The three regional head region's share of the region's costs for common purpose and administration transferred in connection with budgeting and financial reporting from the main account 4 for each area on the main account 1-3, which is debited using art 0.5 or type 9.1 to 9.4. On the main account 4 credited amounts function 4.70.99 using art 0.9 or type 9.7 Internal revenue.
In connection with the grant submission applied on the account cost-based principles, while the budget and the accounts used both the expenditure and cost-based principles.
POLITICAL ORGANISATION
10.04.01 Common purpose
In this function, costs and revenues that can not be allocated to functions 4:10:02 to 4:10:04, for example. receiving delegations etc.
10.04.02 Regional Council Members
In this mode all costs related to regional council members, including remuneration, compensation for lost wages, allowances, subsistence, travel costs, costs for courses, meetings and representation, and pension and early retirement for presidents, etc. The function includes both expenses relating to participation of members in the region's own business as membership of boards and committees.
Remuneration, which is taxable income of the recipient, registered under the keystone 1, while other non-taxable allowances and the like are registered under Art 4.0.
There has authorized an operation grouping 040 for registration fees, etc. to politicians.
10.04.04 Selection etc.
In this function, costs and revenues relating to regional election.
Diets to election officials, election administrators and officials registered under the keystone 1 if they are employed in the region, and the art 4.0, if they are not employed in the region.
ADMINISTRATIVE ORGANIZATION
20/04/12 Secretariat and administrations
In this function, costs and revenues related to cross-cutting functions can not be allocated in one of the three regional areas of activity. These include for:
regional council secretariat
regional director's office and secretariat
various support functions (central finance, accounting, personnel, IT office, etc.)
other expenses and income relating to the region's central administration.
The directly attributable costs, is uniquely related to one of the three regional areas of activity must be registered with relevant function on each of the main accounts.
Furthermore, recorded here overheads for administration - eg. audit, IT, canteen operations, printing and copying, telephone and postage.
At the function also recorded consultancy organization analyzes, etc., which replaces or supplements a provision of the above tasks.
Pay pools etc.
30/04/21 Wage and maternity pools

This function is used for budgeting the costs related to special contractual pools that can not be allocated by the budget is adopted, for example. local and cheflønspuljer and maternity compensation pools. The cost is transferred to the respective functions when the pools are distributed. It is noted that other costs for salaries, for example. costs for temporary workers, over / surplus labor, etc. must be registered with the features that cost relates.
Unallocated costs to pay pools to be associated with budgetary decision and accounting is allocated to areas on the main account 1-3 with one of the region decided.
OFFICIAL PENSIONS
4:40:31 service pensions
At the function, expenditures paid civil service pensions using art 5.1. The payouts are entered centrally and not follow the employment area.
A deposit from a pension company to cover all or part of the pension payments must be credited to the function with the use of art 5.1. In cost accounting implies that the insured regions that function must be credited with net payment (pension payments to officials minus deposit from insurance) and charged 6.72.90 Provisions of art 0.9.
Possibly. net expense for pension insurance premiums (incl. bonus) also recorded on function but with the use of type 1. should also be recorded at the function pension transfers by officials changing jobs (in cost accounting paying region: credit recipient region: debit). Both types of accounting has counterpart on the calculation of the pension liability of officials in function 6.72.90 Provisions.
Since the pension does not involve an expense in cost accounting, but just to pension obligation is reduced, neutralized payments by crediting function using art 0.3 and charge function 6.72.90 Provisions.
At the function is authorized following operating grouping:
050 Retirement benefits for officials resigned before 1.1.2007
They record costs for payment of pensions to civil servants who resigned earlier counties before 1.1.2007 with a right to current or deferred pension referred. § 3 of the Ordinance on official obligations in connection with the municipal reform.
There is also the dranst 2 authorized a grouping 050 for registering the reimbursement by the state's outlying regions of the expenses recorded in operating grouping 050, see. § 4 of the Ordinance on official obligations in connection with the municipal reform.
The costs for civil servants equal to the change in the pension liability charged to the appropriate cost centers, where they are authorized, otherwise the function under the main account 1-4 using art 0.3. Costs are calculated as a percentage on 20.3% of the pensionable salary of the civil service employee. The cost is credited to function 6.72.90, grouping 001, Non-insurance-covered service pensions.
Excluded from swearing an estimated fixed cost to a civil service 20.3% of total payroll costs to serve male employees are the institutions which provide services under the framework agreements on social services and special education. Here applies the fixed cost via the framework agreements. These costs are charged additionally in accordance with the rules of the budget and accounting system for the regions.
MISCELLANEOUS COSTS AND REVENUE
4.60.51 Other expenses and income
In this function, costs and revenues that can not be allocated to functions 4:20:12 to 4:40:31.
TRANSFER TO THE MAIN ACCOUNT 1-3
4.70.99 Transfer - Joint purpose and administration
The three regional head region's share of the region's costs and revenues to common purpose and administration transferred in connection with budgeting and financial reporting from the main account 4 for each area on the main account 1-3.
To display a proper breakdown of the main account 1- 3 on the expenditure-based items (keystone 1-9) and the cost-based items (keystone 0), it is necessary that the distribution / reclassification of the cost-based entries from the main account 4 must be made through keystone 0, while the expenditure-based items are distributed using the keystone 9. the transfer occurs at grouping 730 Internal transfers. Compared to the main account 2 is transmitted in all cases using the keystone 9th

This function is credited amounts using respectively type 0.9 or type 9.7 Internal revenue and grouping 730 Internal transfers. The distribution key determined by the regions taking into account the regional activity areas load of common area.
The financial accounts: Main Item 5 and 6
Account Plan's main account 1-4 includes the region's actual operating and construction activities. In contrast, concerns hovedkontiene 5 and 6 of the financial sector and the balance sheet.
Main Item 5 is used for registration of interest, etc., including financial income.
Main Item 6 show the holdings of regional balance. The assets shown in the functions 6:10:01 to 6:42:43 and 6.58.81-6.58.87. The obligations stated in functions 6.45.46-6.55.79 and 6.72.90. The difference between assets and liabilities shown in the main function "Equity" (functions 6.75.91- 6.75.99).
In connection with the clearance made certain revaluation of balance sheet items under the main account 6 and set off on balance account. Examples include the regulation of bond portfolios at the rates. 31th December.
On the main account 5 and 6, as far as possible use a parallel main function and function building.
Features:
10.05.05 Deposits in banks etc.
10.06.05 Deposits in banks etc.
thus used for detecting respectively:
Interest on deposits with banks etc. (05.10.05)
Inventories of deposits with banks etc. (06.10.05)
Main Item 5 Interest,
Main Item 5 used for recording interest income and expenses as well as capital losses and capital gains and reimbursement of input VAT.
In relation to interest rates used only keystone 6 and 8, so that the keystone 6 used for interest expenses and losses and keystone 8 in relation to interest income and capital gains. By recording revenue and expenses relating to the VAT refund scheme used dranst 2, keystone 8.
The three regional head region's share of the region's expenditure and revenue on interest transferred in connection with budgeting and financial reporting from main account 5 for main account 1 and 3, which is debited using the keystone 9. On the main account 5 credited amounts function 5.90.99 also using keystone 9.
INTEREST ON CASH ASSETS
10.05.05 Deposits in banks etc.
In this function, interest income on deposits with banks etc.
Furthermore registrable charges linked to deposits in banks.
Registration runs at the time of application of interest. Interest earned by 31 December, attributable to the old fiscal year.
10.05.08 Mortgage bonds
10/05/09 Kommunekredit Bonds
10/05/10 Government bonds etc.
10.05.11 Foreign bonds
These functions are recorded interest income of such securities.
The registration is done by the payment. The purchase or other acquisition of bonds between two dates recorded any interests paid as negative revenue interest upon acquisition.
Function 5.10.10 includes both government bonds as treasury bills, government loans with variable interest rates and Treasury bills.
Function 5.10.11 include returns on foreign mortgage and government bonds, issued in an EU / EEA country in an EU / EEA currency and listed on a stock exchange in an EU / EEA country, see. § 6, paragraph . 1 of the Ordinance on the placing of foundations and board remuneration.
INTEREST ON SHORT-TERM RECEIVABLES OTHERWISE
5/28/14 Claims payment checks
28/05/15 Other receivables related to the key account 1-4
28/05/18 Financial assets of private institutions with operating
28/05/19 Receivables from municipalities and other regions
These functions are recorded interest income on the receivables.
Registration is at the expense broadcast or by payment, depending on the conditions of the various interest-bearing assets - for function 28.05.18 at the latest in connection with the registration of the accounts for the independent institution.
Return on outlays on social and regional development area not recorded on the function 5:28:15, but the function 5:35:30
INTEREST ON LONG-TERM RECEIVABLES
5:32:20 Pantebreve
5:32:21 Shares and share certificates, etc.
5:32:22 Receivables from landowners
5:32:23 Loans to resident deposits
5:32:25 Other non-current loans and receivables
5:32:26 Non-cash bonds
5:32:27 Deposited amount of loan etc.

These functions are recorded region's interest income on the long-term receivables, including stock dividends, etc.
Recording is based payment date, whether payment is in cash, or rate to be attributed to the principal (resttilgodehavendet).
Interest income on deposits for loans etc. can - to avoid arbitrary distributions - income on the respective functions instead of the function 5:32:27.
If the region subsidizes an institution, etc. for payment of interest on one of the region granted loans, this is considered interest exemption. This means that there is no registration of grants and interest income.
INTEREST EXPENSES ON MAIN ACCOUNT 2
5:35:31 Interest on expenses concerning. Master Account 2
In this mode the region's interest income and expenses of outlays social services. Receivables and payables bear interest at market rates.
Registration runs later in the clearance, and the counterpart is performed on the main account 2.
INTEREST ON SHORT-TERM DEBT TO BANKS
5:50:50 overdrafts and building loans
Registration of interest expenses and commissions done by the granting of interest in the bank. Interest earned by 31 December, attributable to the old fiscal year.
At the function registered interest (loss) of certificates and REPO transactions.
INTEREST ON SHORT-TERM DEBT TO STATE
5:51:52 Other payables
Registration of interest payments by payment.
INTEREST ON SHORT-TERM DEBT ALSO
5:52:54 Municipalities and other regions
5:52:56 Other short-term debt with domestic payee
5:52:57 Other short-term debt with foreign payee
5:52:59 Intercompany Account
5.52.61 Private institutions with an operating agreement
These functions are recorded interest expense on the debt.
At the function 5:52:56 registered include interest on cash deposits and the balance with scholarships etc.
Registration runs at maturity or upon payment, depending on the circumstances of the individual commitments; of function 5.52.61 at the latest in connection with registration of accounts for the independent institution.
INTEREST ON LONG-TERM DEBT
5.55.63 Private institutions with an operating agreement
5.55.64 State and mortgage bank
5.55.65 Municipalities and other regions
5.55.66 Local Government Pension Insurance
5.55.67 Other insurers
5.55.68 Mortgage
5.55.70 Kommunekredit
5.55.71 Banks
5.55.74 Public emitted bonds abroad
5.55.75 Other long-term debt with domestic creditors
5.55.76 Other long-term debt with foreign creditors
These functions are recorded region's interest expenses on long-term debt, including administration fees and share of reserve funds.
Recording is based payment date, whether payment is made at the same time, or the interest rate provisions are made to pay a past due account. Are the purchases of bonds issued by the municipality before the due date for the purpose of amortization, recorded interest expense on acquisition. Receiving interest in respect of borrowing between two interest payment dates are considered negative interest expense.
LOSSES AND CAPITAL GAINS
During this main function recorded losses and gains may be registered losses related to borrowing directly on the balance account 6.75.99.
5.75.78 losses and gains also
Registration is generally at the time of the sale and calculated as the difference between the book value and the sale value after deduction of transaction, ie brokerage, fees, etc.
The recording made during dranst 4.
After the establishment of VP can the market value of the individual bonds drawn not be ascertained. This implies that a region can not distinguish between whether an extracted or sold bonds acquired before January 1, or in the current financial year.
The capital gain on redemption or disposal of bonds within a range where the region per. 31 December, inventory and later acquired additional bonds to be calculated relative to a weighted average value per unit. 31 December, and the value of later acquired bonds within the serie.Det noted that regions wanting to register exchange gain / loss, of respect to the original purchase price, rather than the regulated market value per. December 31, have the opportunity to use the following procedure:

Upon the sale or redemption of bonds recorded the difference between the purchase value (purchase price) and sales value / extracting value as gains or losses on function 5.75.78, while reversed difference between the purchase price and the market value per. previous year's December 31 as a revaluation of the status of head Item 6 and set off on balance account 6.90.99.
See. In section 7.0 mentioned continuity principle that of the assessment of the municipal accounts should not be carried out frequent changes in registration, it is appropriate that the region decided to make a stand on one of the described registration ways.
REFUND of input VAT
5.80.95 Repayment of input VAT
In this function, revenues and expenses for state reimbursement of input VAT.
The recording made during dranst 2 keystone 8 subsequent exhaustive authorized groups to individual groups to associate the following comments.
Grouping 002 Repayment of input VAT and grouping 003 Cost of input tax budget presented by equal amounts.
It noted that since the reimbursement income of grouping 002 recorded as 'negative expenditure', the grouping 002 and grouping 003 for one particular period offset each other.
The content of the arrays 002 and 003 is determined by the cost of the main account 1-4, since VAT receivable should be included in the grouping 003 - and not on the individual functions under the main account 1-4.
For accounts of the supplement period following applies:
Purchase VAT refund calculated on the basis of complementary accounts must - to the extent that the refund is paid only after the supplement end of the period - arrears kept in the accounts for the previous financial year.
TRANSFER TO THE MAIN ACCOUNT 1-4
5.90.99 Transfer - Interest,
The regional head region's share (incl. Common purpose and administration) of the region's expenditure and revenue for interest etc. transferred in connection with budgeting and financial reporting from main account 5 for main account 1 and 3, which is debited using dranst 1, Art from 9.1 to 9.4 and grouping 730 Internal transfers. This function is credited amounts using dranst 1, Art 9.7 Internal revenue and grouping 730 Internal transfers. The distribution is in accordance with the specified key in 5.2.5.
The region's interest income and expenses related outlays for the social sector are not allocated as the counterpart transaction of 5:35:31 made directly on the main account 2.
Main Account Balance 6
Main Item 6 represents the region's total balance. Overall balance consists of tangible, intangible and financial assets and liabilities, taking on liabilities to be the sum of equity and liabilities.
The balance sheet provides information on the value of the region's land and buildings, plant, machinery and more specialized machinery, equipment, transport etc. Also contains the information about the region's financial assets and the value of liabilities.
Main Item 6 does not apply to budgeting as budgeting and registration of shifts in the balance sheets from the balance sheet and cash flow statement, the regional council must approve in both the budget and the accounts. Features 6:10:01 to 6:42:43 and 6.51.81-6.68.87 active accounts registered under dranst 8. The functions 6.45.46-6.55.79 and 6.72.90-6.75.99 are passive accounts recorded during dranst 9th
It is not compulsory to use species in the balance sheet, except keystone 0, which in some cases under konteringsreglerne is required to use. For example. by omkontering of investments, registration of depreciation and pension expenses.
LIQUID ASSETS
In order options for verifying overdraft rule referred. Interior and Health Order on regional borrowing and granting guarantees, etc., the cash statement organized so that there can be a reconstruction of the balances on the functioning of 6:10:01 to 6:10:11 daily in the past 12-month period (see also function 6:50:50).
10/06/01 Cash and cash
The balance must equal the present inventory. Advances Boxes will often during the year include documents regarding expenditure (and possibly resources) as part of the portfolio.
It is noted that the social area and the regional development area's debt to the region is not at any time exceed the region's cash and cash equivalents (sum of the balances on the functions 6:10:01 to 6:10:11) plus available features on the region's overdraft facility. Refer to Section 10.3.1 and 10.3.2.

10.06.05 Deposits in banks etc.
The balance of this function must correspond to what is known as available in the account. Foreign bank accounts are translated at year-end to new exchange with counterpart on balance account 6.75.99.
10.06.08 Mortgage bonds
10/06/09 Kommunekredit Bonds
10/06/10 Government bonds etc.
10.06.11 Foreign bonds
At the beginning balance and the changes must match the stock calculated at the exchange rate at the previous year end or purchase price of additions during the year. Year-end value is converted to market value per. December 31 and set off on balance account 6.75.99.
RECEIVABLES FROM THE STATE
15/06/13 Receivables from state
The balance will be equal to the total assets, there must always be specified on individual items.
There are authorized following grouping:
001 Cash receivables resulting from sharing agreement
There is the function authorized grouping 001 for registration of cash receivables from the state due to the rules on compensation for authorities in sharing agreement referred to. § 41 paragraph. 1 of Executive Order no. 877 of 16 September 2005 on the distribution of assets and liabilities, rights and obligations and employees as a result of the transfer of tasks January 1, 2007 in connection with the municipal reform.
SHORT-TERM RECEIVABLES OTHERWISE
6/28/14 Claims payment checks
28/06/15 Other receivables
The balance of these functions must correspond to the total assets, there must always be specified on individual items.
Irrecoverable amounts are canceled overbalance account 6.75.99 or above the account where the income was originally charged.
28/06/17 Accounts As with previous and subsequent years
The balance will be equal to the sum of:
the receivables that exist at the end of the year, but which are paid in the new financial year
the amount owed on the old fiscal year, registered at year-end, but not be paid in the new financial year
prepaid amounts in the old fiscal year regarding new financial year
prepaid amounts in the old fiscal year regarding new financial year.
At the closing must balance the function 6.28.17 in the old fiscal year equal to the sum of entries in function 6.28.17 in the new financial year with the opposite sign.
The balance can be both positive and negative, and might therefore be both an asset as a liability. The registration is necessary, however, under the dranst 8 under all circumstances.
28/06/18 Financial assets of private institutions with operating
The balance will be in clearance equal to total financial assets of private institutions with agreement.
28/06/19 Receivables from municipalities and other regions
The balance will be equal to the total assets, there must always be specified on individual items.
At the function registered cash receivables from municipalities and regions in sharing agreement referred to. § 41 paragraph. 1 of Executive Order no. 877 of 16 September 2005 on the distribution of assets and liabilities, rights and obligations and employees as a result of the transfer of tasks January 1, 2007 in connection with the municipal reform. The compensation shall be recorded directly to the function and set off on 6.75.99 Balance Account.
Authorized two groups:
001 Cash receivables from municipalities as a result of the sharing agreement
002 Cash receivables from regions as a result of the sharing agreement
LONG-TERM RECEIVABLES
6:32:20 Pantebreve
The balance must correspond to the current balance due. Uncollectible receivables or receivables which are converted into grants, are canceled overbalance account 6.75.99.
6:32:21 Shares and share certificates, etc.
The balance will be for registered shares equal to the market value per. 31th December. Price adjustment is made over balance account 6.75.99.
Receipt of bonus shares as well as up and write-down of shares face value is recorded only on the main Item 6 - the counterpart of balance account 6.75.99.

For unlisted shares and other equity (share certificates, certificates of deposit, etc.) made the recognition by the equity method calculated in accordance with the most recent annual financial statements or interim financial statements of the companies for which the region has investments in. A company's book value, its equity capital. The method entails that the region in the balance sheet must include a share of the company's net asset value corresponding to the region's stake. The equity method is also applicable to ownership interests in joint regional companies. This does not apply to inter-municipal and regional transport, which the region will participate in the laws. In notes to the accounts displayed calculation of the net asset value of each company. Value adjustment is made with an offsetting entry on the balance sheet account 6.75.99.
6:32:24 Deposits in Landsbyggefonden etc.
As a result of the very favorable loan terms, including pure freedom and considerable grace granted on deposits Landsbyggefonden etc. must balance at year-end is marked with "-" in the region's balance. The adjustment of the outstanding deposits in Landsbyggefonden etc. happens with counterpart on balance account 6.75.99.
In notes to the accounts must account for the nominal value of the region's outstanding deposits in Landsbyggefonden etc.
In the balance sheet at the beginning of the following year to be of value is reversed, so the account again shows the nominal receivable.
There are authorized following groupings thereof:
001 Basic Capital (deposits in Landsbyggefonden)
Including recorded due debt in general construction, see. § 120 of the Act on public housing. In connection with the sale of public housing, there will be a refund of the basic capital.
002 Basic Capital for housing for the elderly
Including recorded due debt for senior housing, entered the region, but not of a social housing, see. § 121 of the Act on public housing.
6:32:25 Other non-current loans and receivables
New loans and receivables are stated at nominal value.
The balance will be in clearance equal the total balance due receivables with impairment of expected losses on receivables. The depreciation can at year-end are made as a percentage of the various types of receivables based on historical experience and must be documented.
The reduction is made by crediting the relevant functions using art 0.6 and charge function 6:32:25 using art 0.9.
In notes to the accounts must account for the nominal value of receivables and loans.
In the balance sheet at the beginning of the following year to be of value is reversed, so the account again shows the nominal receivable.
Control of reimbursable services may involve the function 6:32:25 and set off on balance account 6.75.99.
There is the function authorized the following groupings:
001 Loans to municipalities as a result of the sharing agreement
002 Loans to regions as a result of the sharing agreement
003 Loans to the state as a result of the sharing agreement
On groupings, loans to other authorities referred to. § 41 paragraph. 2 of Executive Order no. 877 of 16 September 2005 on the distribution of assets and liabilities, rights and obligations and employees as a result of the transfer of tasks January 1, 2007 in connection with the municipal reform. The compensation shall be recorded directly to the function and set off on 6.75.99 Balance Account.
6:32:26 Non-cash bonds
Primo balance and displacements during the year must correspond to the stock calculated at the exchange rate at the previous year end or purchase price of additions during the year. At year-end adjusted value for the current market value with an offsetting entry on the balance sheet account 6.75.99.
After each region determination can book instead either registered for the acquisition value or the nominal value. Price adjustment related occurs over balance account 6.75.99.
6:32:27 Deposited amount of loan etc.
The balance will be in the clearance equivalent to the total amount deposited in connection with the raising of loans, guarantees or the conclusion of leases and lease agreements etc.
ACCUMULATED PROFIT ON MAIN ACCOUNT 2
6:35:31 Accumulated result concerning. Master Account 2

At the function recorded the accumulated result for the main account 2. The accumulated result is either a claim or debt, as there is a balance with municipalities through rate payment finance area. The accumulated result for health and regional development area is recorded as part of equity, as there is a balance with the regional activity.
ASSETS OF AMOUNTS IN THE COLLECTION OR PAYMENT OF ANY OTHER
6:38:36 Municipalities and regions etc.
6:38:37 State
The balances consist of claims on third parties and the holding of assets (giro-instructions).
ASSETS RELATED FUNDS AND GRANTS
6:42:42 Scholarships
The balance must correspond to deposits in banks and the nominal value or market value of the scholarship of capital holdings of securities. Moreover, the balance property values ​​of the Fund's real estate. By revaluation regulated in this function and set off the function 6:45:46.
6:42:43 Deposits
The balance must correspond to the nominal value of the assets.
LIABILITIES RELATED FUNDS AND GRANTS
6:45:46 Scholarships
The balance is an expression of the sum of scholarship capital nominal value or market value plus any mortgage debt on properties and unconsumed operation amounts and deduction for any overuse of operation amount.
The difference between 6:45:46 and 6:42:42 corresponds to grant the account with the region.
6:45:47 Deposits
The balance is an expression of the sum of cash deposits and the nominal value of other deposits.
The difference between 6:45:47 and 6:42:43 similar to what the region has received as cash deposits.
LIABILITIES ON AMOUNT OF COLLECTION OR PAYMENT OF ANY OTHER
6:48:48 Municipalities and regions etc.
The balance shall be equivalent to the region unsettled tax liability, whether it is charged with a third party or not.
The difference between the function of 6:48:48 and 6:30:36 is the sum of what the region has collected from third parties but not yet charged to the requesting municipality.
6:48:49 State
The balance shall be as to the state unsettled tax liability, whether the claim of a third party is charged or not.
The difference between the function of 6:48:49 and 6:30:37 equal to the sum of the overcharged, not yet settled amount and received but not yet paid government subsidies.
SHORT-TERM DEBT TO BANKS
6:50:50 overdrafts and building loans
The balance must correspond to the current account with the bank regarding the loan account.
In order options for verifying overdraft rule referred. Interior and Health Order on regional borrowing and granting guarantees, etc., The calculation of bank overdrafts and building loans organized so that there can be a reconstruction of the function daily balances (excluding housing loans who later converted to long-term loans) during the previous 12 month period.
SHORT-TERM DEBT TO STATE
6:51:52 debt to the state
At the function registered short-term debt to the state.
Authorized a grouping for registration of cash compensation to the state related to the sharing agreement referred to. § 41 paragraph. 1 of Executive Order no. 877 of 16 September 2005 on the distribution of assets and liabilities, rights and obligations and employees as a result of the transfer of tasks January 1, 2007 in connection with the municipal reform. The compensation shall be recorded directly to the function and set off on 6.75.99 Balance Account.
SHORT-TERM DEBT ALSO
6:52:54 Municipalities and other regions
The balance will be equal to the amount due to be specified on individual items.
Authorized groups for registration of cash compensation to municipalities and other regions in sharing agreement referred to. § 41 paragraph. 1 of Executive Order no. 877 of 16 September 2005 on the distribution of assets and liabilities, rights and obligations and employees as a result of the transfer of tasks January 1, 2007 in connection with the municipal reform. The compensation shall be recorded directly to the function and set off on 6.75.99 Balance Account.
6:52:55 Holiday pay
Holiday pay from previous qualifying year for holiday which has not yet held, shall be recorded and calculated at the function at year-end.
It noted that there should be made a record of holiday allowance payable in accounting in 2007, unless the region has made a recording of the liability in the opening balance for 2007.
Subject. staff who are entitled to paid leave

Holiday pay registration must account for expenses include all accrued holiday pay for this staff group. This is the general holiday pay of 12.5% ​​of the payroll and the 5 special holidays.
Vacation days are earned in the calendar year and held during the holiday year which runs from 1 May to 30 April the following year. This means that there is the possibility for 16 months of vesting before the holidays can be executed and thus reversed the balance sheet. This implies that the holiday allowance payable at each closing of accounts shall include:
Holiday pay earned in the current calendar year and
Holiday pay from previous qualification as yet been held, but to be held in the period from the clearance date and to 30 April the following year, if there is no agreement on the transfer of vacation.
Holiday pay is expensed using art 0.7 of the relevant functions and set off the function 6:52:55, Accrued vacation pay. Holiday pay Payments include either paid holiday, compensation for the five special holidays or payment to the Labour Market Holiday Fund. In cost accounting means holiday allowance payments are not a cost to the region, but only to holiday-pay obligations reduced. This means that payments neutralized by crediting the relevant functions using art 0.6 and charge function 6:52:55 holiday pay.
Subject. staff who are not entitled to paid holidays
Holiday allowance payable at each closing of accounts shall include:
Holiday pay earned in the current calendar year and
Holiday pay from previous qualification as yet been held, but to be held in the period from the clearance date and to 30 April the following year, if there is no agreement on the transfer of vacation.
Accrued vacation pay constitutes 12.5% ​​of the payroll and continuously recorded on the relevant functions with an offsetting entry in 6:52:55, due holiday pay. The payment of holiday pay are made as a balance offset by debiting 6:52:55, Accrued vacation pay and credit the liquid assets. For this staff group are expensed cost accounting identical.
6:52:56 Other short-term debt with domestic payee
6:52:57 Other short-term debt with foreign payee
6:52:59 Intercompany Account
The balance will be equal to the amount due to be specified on individual items. Price adjustment of any debts in foreign currency occurs at financial close with counterpart on balance account 6.75.99.
6.52.61 Private institutions with an operating agreement
In the financial statements, the balance reflects the debt of the private institutions with agreement. Furthermore appear here balances the agreement region.
6.52.62 reconciliation and control account
The balance will be in the clearance be brought to zero.
LONG-TERM DEBT
6.55.63 Private institutions with an operating agreement
The balance constitutes At year end the outstanding debt on independent institutions long-term debt.
6.55.64 State and mortgage bank
6.55.65 Municipalities and other regions
6.55.66 Local Government Pension Insurance
6.55.67 Other insurers
6.55.68 Mortgage
6.55.70 Kommunekredit
6.55.71 Banks
The balance of the above functions must match the size of the outstanding debt on the loan. All loans recorded as such by the nominal value, because any losses are recorded on the balance sheet account 6.75.99.
Adjustment of debt outstanding as a result of the distribution of the reserve fund shares in connection with annual payments of mortgage payments made directly on the main Item 6 and set off on balance account 6.75.99. Payment from credit union reserve fund shares in addition to outstanding debt as income in function 5.75.78.
By using swaps or other financial instruments exchange rate is adjusted at year-end if the use of financial instruments influence the value of the outstanding debt. This adjustment is made on the function where the original loan is registered with the counterpart of balance account 6.75.99.
Al borrowing is associated with the region. If the cost-based activity is needed for financing investment is assumed that covered by an internal loan, remunerated at market rates.
The function is authorized 6.55.64 following grouping:
001 Loans from the State by sharing agreement
They record debts on loans from the state in relation to the sharing agreement referred to. See. § 41 paragraph. 2 of Executive Order no. 877 of 16 September 2005 on the distribution of assets and liabilities, rights and obligations and employees as a result of the transfer of tasks January 1, 2007 in connection with the municipal reform.

At the function 6.55.65 is authorized following groupings:
001 Loans from municipalities as a result of the sharing agreement
They record debts on loans from municipalities as a result of the rules on compensation to authorities in sharing agreement referred to. § 41 paragraph. 2 of Executive Order no. 877 of 16 September 2005 on the distribution of assets and liabilities, rights and obligations and employees as a result of the transfer of tasks January 1, 2007 in connection with the municipal reform.
002 Loans from other regions as a result of the sharing agreement
They record debts on loans from regions as a result of the rules on compensation to authorities in sharing agreement referred to. § 41 paragraph. 2 of Executive Order no. 877 of 16 September 2005 on the distribution of assets and liabilities, rights and obligations and employees as a result of the transfer of tasks January 1, 2007 in connection with the municipal reform.
6.55.74 Public emitted bonds abroad
The outstanding debt on foreign loans (function 6.55.74) adjusted at the end of each financial year, the balance account 6.75.99 by exchange rates. December 31, so only the remaining debt at year-end can be expected to be recorded at actual exchange rates.
6.55.75 Other long-term debt with domestic creditors
The balance will be equal to the outstanding debt on the loan.
6.55.76 Other long-term debt with foreign creditors
The balance corresponds to the amount of outstanding debt, converted to Danish kroner. The outstanding debt is adjusted at the end of each financial year, the balance account 6.75.99 by exchange rates. December 31, so only the remaining debt at year-end can be expected to be recorded at actual exchange rates.
6.55.77 Long-term debt related to senior housing
The balance will be equal to the outstanding debt on the loan. Regulation takes place by year's end and set off on 6.75.99.
6.55.79 Debt relating to finance leases
The liability to the lessor is recognized in the balance sheet as a lease liability in the same way as an ordinary loan should be recognized as a liability.
The size of the debt corresponding to the time of transaction to the value of the asset recognized. Active and lease liability is therefore equal at that time. The lease obligation is credited function 6.55.79 and charged function 6.75.99. The asset charged function 6.58.81-6.68.87 and credited function 6.75.91-6.75.93.
Lease payments are divided into financing costs (interest) and repayment reduces the lease liability. The interest rate shall be such that applying a constant periodic rate of interest on the balance outstanding in each financial year. Leasing costs in the cost-based accounting consist of interest and depreciation while leasing expenditure in the expenditure-based accounts are interest and repayment (= lease payment).
The carrying value of the asset and the lease liability will evolve differently over the lease period depending on the depreciation of the asset and calculated reduction of the lease debt, why they recognized assets and liabilities are unlikely to have the same size over the lease term.
TANGIBLE FIXED ASSETS
Tangible assets are defined as a fixed asset with physical substance for continuous use, that are held for use in the production of goods and services, rental or for administrative purposes. Examples include real estate, machinery, transport equipment and fixtures.
6.58.81 Land and buildings
Which is categorized into 6 groups.
Primo opening year, the value of 6.58.81 be an expression of the current total value of the region's land and buildings, calculated in accordance with the chosen accounting principles. It will usually say original acquisition cost less accumulated depreciation. This value will thereafter annually upon clearance will be adjusted with depreciation and possible. ups and downs. Then, the value is adjusted for receipts and issues of assets.
Additions or the purchase and sale of land and buildings are recorded directly on 6.58.81.
At the approach of assets charged only the relevant function / place under the main account 1-4 with use of the authorized artskontering. The counterpart will be a cash account or a vendor account.
The next step is "omkontering" of the acquisition, so that it comes true with the balance sheet as an asset to be amortized. This is done using art 0.0. The relevant function / cost center under the main account 1-4 credited as account 6.58.81 charged and 6.75.91-94 credited depending on the principal account acquisition concerns.

It must be ensured that there is consistency between the entries in the accounts and fixed assets register.
Depreciation and amortization expensed by debiting the principal account 1-4 with use of art 0.1. The counterpart is a credit to 6.58.81 using art 0.9 and a charge of 6.75.91-94 depending on hvilekn main account depreciation concerns.
Possibly. write-up is carried out by debiting and crediting 6.58.81 6.75.95.
The balance of function 6.58.81 must at year end be identical to the book value shown in category "01 Land and buildings" in the fixed assets register.
Properties acquired before 1 January 1999 in the opening balance 2007 are measured at the public valuation. January 1, 2004, adjusted for depreciation and amortization and write-ups that have been made in the period 2004-2006.
6.58.82 Plant, machinery, more specialized equipment and transport
6.58.83 equipment - including computers and other IT equipment
Refer to konteringsreglerne related function 6.58.81.
6.58.84 Tangible fixed assets under construction and prepayments for tangible assets
The function is a interimspost, an intercompany account where advance payments and expenses relating to non-service procurement and assets under construction temporarily placed. Depreciation shall not start before the assets are in use, ie while the payments are entered in this function be transferred to one of the functions 6.75.91-94.
The function is similar to the other tangible fixed assets are divided into 4 groups.
Refer to konteringsreglerne related function 6.58.81.
INTANGIBLE ASSETS
Intangible assets are defined as identifiable non-financial assets without physical substance for prolonged use.
Intangible assets can typically be acquired IT software programs, greater investment in IT systems, including upgrades to existing standard systems, patents, licenses.
Internally generated intangible assets, for example. internal development projects, including IT systems that can be activated if the asset is central and essential for task performance. Intangible assets should only be enabled if the value can be measured reliably. It is a requirement that the project can be defined and resource utilization measured reliably example. by means of a time-recording systems, or the like. Only costs incurred during the development and subsequent costs incurred during the operational phase in the form of improved functionality to be activated. Expenses in the operating phase must not be activated, since they do not contribute to an increase in value.
It should be noted that activation of the internal process intangible assets requires significant documentation of the actual resource consumption.
6.62.85 Development projects and other intangible assets acquired
Refer to konteringsreglerne related function 6.58.81.
CURRENT ASSETS
Current assets are defined as all assets other than fixed assets.
INVENTORIES
Inventories include inventories of raw materials and products during processing and finished products of all kinds for resale. Inventories also encompass stockpiles and cost goods that are not aimed at resale
6.65.86 Inventories / stocks have
Stocks with a value in excess of 1 million. kr., should always be recorded. Inventories include in the context categories of products registered with the same function. Stocks below the minimum limit of 100,000 kr. Is not recorded.
Inventories of de minimis level and 1 million. kr. to be registered if there are changes in the product stored, which are deemed to be material. The materiality criterion must be documented.
Primo opening year, the value of 6.65.86 be an expression of the current total value of the region's commodity stocks calculated in accordance with the chosen accounting principles. This value will thereafter annually upon clearance be regulated with any. ups and downs, if they are deemed essential. In addition, the value must be adjusted for any. approach or departure. There can not be written off on inventories.
Inventories shall be prepared in connection with the opening balance. Adjustment of inventories should then take place at the end of each year. Please refer to konteringsreglerne related function 6.58.81, although changes in inventories recorded using art 0.2.
6.68.87 Land and buildings intended for resale
Refer to konteringsreglerne related function 6.58.81.

PROVISIONS
6.72.90 Provisions
Provisions have arisen as a result of past events, the settlement is expected to result in an outflow of future economic benefits. Provisions are in contrast to financial obligations uncertain in terms of amount or timing, it should relate to the financial year or earlier financial years.
Provisions may be recognized in the balance sheet when:
the region has a present legal or constructive obligation as a result of a past event, and
it is likely that their elimination will impact the region's economic resources and
there can be reliably quantified measurement of the liability
By probability understood that there must be a greater risk of an outflow of economic resources than the opposite.
As an example of regional provisions may identify civil servants' pensions. Other regional provisions, for example. be obligations derived from a lawsuit for damages, environmental pollution etc.
Liabilities related to an asset shall not be included as a provision, for example. , a contaminated site are written down by the costs associated with the redemption of the obligation.
Since provisions as are uncertain terms. Of size or maturity, they can not be calculated accurately at the balance sheet date. Provisions for liabilities must be recognized as the best estimate of the costs on the balance sheet is required to settle the obligation.
Provisions can be distinguished from contingent liabilities that the latter can not be measured with sufficient reliability, and that it is not probable that settlement will result in a drain on the region's economic resources.
It is mandatory to include provisions, individually exceeding 100,000 kr., In the balance sheet.
There are authorized following grouping provisions:
Grouping 001 Non-insurance-covered service pensions:
The grouping must show the region's debt in the form of pension commitments that are not covered by insurance.
The uncovered pension obligation is determined in connection with the opening balance sheet. January 1, 2007 actuarial. Then the pension obligation at a minimum recalculated actuarially every 5 years.
Pension liability is calculated on an actuarial basis with effect from accounting 2007 on the basis of realistic assumptions as regards earning capacity and life expectancy, retirement at 62 and a guaranteed interest rate of 2 per cent. This corresponds to the usual conditions that are most often used in actuarial valuation of the non-insured pension burden. The liability is determined both retired, abandoned and working officials.
Regions that are reinsured, shall not recognize the pension liability in the balance sheet if it is fully hedged. Are there elements of self-insurance in the insurance contract, for example. in connection with the dismissal of officials or early retirement, the non-hedged obligation is determined. Similarly, a pension liability, which is covered by another authority, is not included in the calculation of the provision for civil service pensions.
Changes in the pension liability is ongoing as follows:
a) Increase by working officials earn pension
b) Change due to change in the expected mortality, retirement age, dismissal, etc. among working, abandoned and retired officials
c) Reduction via regular payments to retired and vacated officials
The change in pension liability, as calculated under point a) corresponds to the cost of civil service pensions in the income statement in the cost-based accounting, while section. c) corresponds to the cost of the expenditure-based trading account.
Re. a):
The costs are charged to the appropriate cost centers, where this is authorized, otherwise directly to function under the main account 1-4 using art 0.3. Costs are calculated as a percentage premium equal to 20.3% of the pensionable salary of the civil servants. The cost is credited function 6.72.90 Provisions, grouping 001, Non-insurance-covered service pensions.

Excluded from swearing an estimated fixed cost to a civil service 20.3% of total payroll costs to serve male employees are the institutions which provide services under the framework agreements on social services and special education. Here applies the fixed cost via the framework agreements. These costs are charged additionally in accordance with the rules of the budget and accounting system for the regions.
Re. b)
In the actuarial assessment of the pension liability of officials up or written down the book value of this function so that there is consistency between the book value of the function and the actuarially determined liability. Up or write-down and set off the balance sheet. Is made so no distribution back on the cost centers of the adjusted calculations of costs based on the actuarial calculation of the provision for pension liability at the function.
Re. c)
Ongoing pension payments that reduce the pension liability to be recorded using art 5.1 the function 4:40:31. It is noted that the cost accounting involves pension payments are not a cost to the region, but only to the pension liability is reduced, since this is already set aside in the accounts. This means that payments neutralized by crediting function 4:40:31 using art 0.3 and charge function 6.72.90, Provisions.
EQUITY
Equity is the difference between the region's assets and liabilities. Equity is thus an expression of the region's wealth. Equity must be specified on the features 6.75.95-6.75.99. The movements in equity shall be indicated in the notes to the financial statements.
6.75.94 Counterpart for donations
By private donations of assets or receipt of grants for full or partial financing of assets included in the region's service production, the asset is recognized at the cost that the region had to pay for it if it was not received as a donation (fair value). At the same time record a corresponding liability item on this feature.
Then, on an ongoing basis depreciation on the asset's book value of the relevant function on main account 1-4. However, it applies that the region not to have any operational costs such as depreciation on something the region has been donated. Therefore, recorded a revenue using art 0.8 corresponding to the depreciation of the relevant function on your main account 1-4. The income / depreciation offset by a corresponding reduction of this feature.
6.75.95 Revaluation reserve
The function is a kind of non-financial equity. The purpose of the function is to calculate how much of the value of non-financial assets value attributable to unrealized revaluations.
Revaluation must also be apparent from a separate installation overview of the region's financial statements.
6.75.96 Cumulative results for health
6.75.98 Cumulative results for the regional development area
The accounts must be at clearance express the accumulated result for the year calculated in accordance with cost-based principles.
6.75.99 Balance Account
At the function is authorized two groups:
001 Opening equity per. 1.1.2007 (opening balance).
002 Counterpart for adjustments
The state cash grants in 2007 is credited directly to the function and charged the main function "Liquid assets".
PART II
GRANT RULES
PROCEDURES AND
CHARTS
.
5 form and procedure REQUIREMENTS FOR BUDGET
Contents Page
0 Introduction to Part II 5.0 to 1
1 Procedural requirements with budget adoption 5.1 to 1
2 Formalities for the budget from 5.2 to 1
3 Overview of deadlines for budget adoption 5.3 to 1
4 Annex to Chapter 5 5.4 to 1
5 form and procedure REQUIREMENTS FOR BUDGET
5.0 Introduction to Part II
Region Code §§ 17-29 provides for regional budgeting, grant release and financial statements, etc., while §§ 60-65 provides for the preparation committee of the economy and finance. Furthermore authorizes law welfare minister to lay down rules on a number of points. Such regulatory rules found in the Ministry of Welfare Decree on regional budget and accounting, auditing, etc. and partly in this electronic version of "Budgetary and accounting system for the regions", which is Annex 1 to this Order.

Part II of budgeting and accounting system includes both actual rules as a guide to the legal regulations and administrative provisions. The actual rules are, so far it has been possible and appropriate, marked with a frame around the text.
5.1 Procedural requirements with budget adoption
Region Law and Order on the regions' budget and accounting, auditing, etc. contains a number of provisions on procedures and deadlines for budget preparation and adoption:
By 15 August prepare the Executive Committee of the Regional Council proposals for the region's annual budget for the coming fiscal year, which runs from 1 January to 31 December. The proposal is accompanied by estimates for a 3-year period.
Executive Committee annual budget proposal and budget must undergo two treatments in the regional council with at least three weeks apart. The first treatment is carried out by 24 August.
The proposed municipal annual basic contribution and development contributions contained in the draft annual budget, see. §§ 6 and 7 of the Act on regional financing, to be discussed in the Liaison Committee between the region and municipalities in the region by 1 September.
Local councils in the region to be later than 10 September in writing notify the Regional Council their views on the proposed basic contribution and development contributions.
At other treatment carried out by 1 October, adopted the proposed annual budget and multiannual budget of the regional council.
The regions have a statutory duty in relation to the municipalities for a range of social services and certain special offers. The regional council shall under sectoral legislation by 15 October to conclude a framework agreement with the municipalities located in the region, inter alia, the total number of seats and offers regional council makes available to municipalities in the region. As framework agreements are a key prerequisite for both municipal and regional budgeting it is appropriate that the discussion and adoption of the framework agreements arranged and accommodated in the budget process in a timely manner for both regional and municipal councils.
The notice also includes rules on specification of the areas within which there must be a balance between revenue and expenses / costs in the annual budget and the multiannual budget forecasts, as. Discussed in section 5.2.
The notice also contains individual procedure. After § 3, paragraph. 2 Order on the regional budget and accounting, auditing, etc. be amendments to the draft budget set which grant proposal directed against and in what amount the grant to be changed. This rule is related to the requirement that the budget should be immediately suitable for realization. It excludes that can be put forward amendments kept in more general terms such as "regional council wants a prioritization of cancer in relation to the Executive Committee budget '. Similar rules apply for budget estimates.
It is a requirement that any cost-increasing amendments must be accompanied by a proposal to finance the increased costs referred to. § 3, paragraph. 4 of the Decree on the regions' budget and accounting, auditing, etc.
It is apparent from the region Act § 20 that it finally adopted the annual budget and the multi-annual budget should be available for the region's residents. A brief explanation of the content of the annual budget and the budget estimates should be within the next financial year beginning published by the regional council of Directors.
5.2 Formalities for the budget
There are provisions for rules on how regional budgets must be drawn up which records shall include, etc. These formalities must be seen in context with the various tasks that the budget must solve. A distinction is usually between the financial performance of its grant-related tasks and information task.
The financial task

That budget has a financial function means that the budget not only provides an overview of the region's income and expenses / costs, but that the related prepared a financial budget / cash flow statement, which shows how the financing of the budgeted activity provided within each of the three areas of activity, cf. below. The budget is thus an overall balance between cost wish to income opportunities. Block grants from the state, basic and development contributions from the municipalities and tariffs on social services and special education can not be increased during the year, and there are also restrictions related overdraft and borrowing. Budget financial function therefore plays a more central role for regions than for example. the case in private companies.
The grant-related task
According region Act § 21 paragraph. 1 indicates the items in the annual budget, to which the regional council on budget adoption has taken the license status, the binding rule for next year's regional management.
Grant indication in the budget is an expression of the region council agreed distribution of economic resources between the various regional task areas. The budget thus indicates the size of the games that are left to the regional council, the executive committee and the management and institutions when during the year to carry out financial transactions on the region's behalf.
The scope for prioritization of regional economies is limited in that it is divided into three distinct parts: Health care, development and operation of institutions of social services and special education. The three areas of activity must rest in itself, so that the cost of health care, including shares of administrative and financial public spending, financed by revenue earmarked for this area - and similarly for the other two areas.
The informational task
The budget is aimed as an information source on the region's citizens, suppliers, employees etc. as well as against the central authorities. The central authorities collect budget data in order to calculate the overall resource of the regional sector. It is inter alia the purpose of this data collection, the introduction of common konteringsregler that are mandatory for all regions.
As a particular aspect of the assignment information included the budget and the budget must be suitable tools for politicians in decisions on economic priorities. This priority tasks is sought safeguarded by the account plan as far as possible is constructed so that the amount of coherent purpose unity.
5.2.1 AREA DIVIDED BUDGETS
5.2.1.1 Operating Budgets and balance requirements
According to § 3 of the Order on regional budget and accounting, auditing, etc. lays down rules on specification of the areas within which there must be a balance between revenue and expenses / costs in the annual budget and the multiannual budget.
The regions' economy is divided into three areas of activity: Health care, social services and special education as well as regional development area, see. § 1 of the Law on financing of the regions.
Measured by expenditure-based principles, health balance between income and expenditure in the annual budget and the multiannual budget.
Calculated using the cost-based principles should revenues be greater than or equal to the cost of social services and special education. Similarly regional development area.
Although health is an expenditure-based balance requirements, there and in other regional areas of activity requiring the use of cost-based appropriations, see. Chapter 6.
On the financial management of regional services in the social field must opærksomheden noted that the remarks made to the funding rules of the Law no. 573 of 24 June 2005 that these be financed by the municipalities. The starting point for the municipal finance is a rate payment for each regional facility to be determined on the basis of the total cost, the region will have for the type of offer in relation to the framework agreement with the municipalities. This implies that the only option to subsidize tariffs for deals targeting the same audience. Eg. a deficit on a residential institution for disabled children not covered by increasing tariffs on housing services for the mentally ill - on the other hand, the same deficit will be covered by raising tariffs on all residential institutions for disabled children, etc.. It is a condition that the municipalities agree to setting the charge in an annual framework.

The division of the regional economy in three areas of activity implies that using allocation keys to be made a division of the regions' administrative overheads and financial costs, and that in accordance with arrangements to be distributed in three areas, see. 5.2.5.
The regions' current revenues are generally reserved for one of the three areas. This applies for grants from the state and contributions from the municipalities.
The operation of the institutions of social services and special area except for some special administrative tasks financed entirely through tariff payment from the municipalities. These assignments are based, in itself and does not result in net costs or revenues for the regions. The area must be budgeted with an expected result for the year that is equal to or greater than zero. The size of the expected annual profit and the total accumulated results discussed in the Contact Committee. Profits and losses for previous years considered respectively as income and expenses.
At deficit in a year must be cleared no later than after 2 years.
Net costs in the regional development area would be financed by the earmarked block grants from the state and contributions from the municipalities and should thus be budgeted with an expected profit equal to or greater than zero. Profits and losses for previous years considered respectively as income and expenses.
At deficit in a year must be cleared no later than after 2 years.
The requirement for a profit that is greater than or equal to zero, is an expression of that year's operating expenses corresponds to operating income and net resource is financed and that the change in capital (depreciation) can be reestablished and that any losses from previous years been recovered. The calculation of the annual profits are not the two areas cash flow effect or surplus (account) in relation to the region's total business.
With regard to health has to be the net cost financed by the earmarked block grants from the state and contributions from the municipalities and therefore budgeted in balance. At deficit in one year there is no requirement that this must be offset in subsequent years.
In contrast to social services and special education and regional development area include cash from the region's finance business, for example. consumption of liquid assets and borrowings, in determining the balance requirement.
The adopted budget must be an expression of the best possible estimate of the coming year's expenses / costs and revenues. There should not be in the budget appear items which lacks an explanation or justification, whether the cause timing problems, lack of capacity in budgeting, lack of agreement in the regional council or the like.
During the budget procedure may appear amendment changing the precondition for the balance of the original draft budget. In § 3, paragraph. 4 of the Decree on the regions' budget and accounting, auditing, etc. stipulates that in this situation must be provided balance in the revised budget within the area covered by the amendment relates. Balance requirement means in relation to social welfare and special education and regional development area that an amendment results in increased costs must be offset by additional revenue or reduced costs within the same area where the expected annual profit is budgeted at zero. In healthcare, balance requirement also honored in other ways, for example. The consumption of liquid assets.
5.2.1.2 Investment Budget
The Regional Council shall be final budget adoption as a minimum set an investment budget, which specifies a ceiling on the investments can be made in each of hovedkontiene and financed by the region's liquid assets. Where as a result of investments made in the investment budget will be held investment expenditure in later years, must be provided an allowance in the investment budget referred to. In detail in section 6.2.2. The Regional Council may ligeldes establish an investment framework for Public and administration area if administered as an independent area.
Investment expenditure financed by internal loans that are at least installments corresponding to the amortization of the investment in subsequent years. Within social services and special education are there in order to ensure a level playing field in relation to other actors in the field in addition, the requirement that both new and existing investments, as well other capital region makes available to area shall bear interest at market rates.

The regional council, which provides investment budget for each of the main accounts, see. Chapter 6, Section 2.2.
5.2.1.3. Liquidity In terms of balances in relation to social welfare and special education
Within social services and special education should be the cash balances in relation to region measured and indicated of the region's budget and accounts. The balance shall bear interest at market rates to ensure a level playing field in relation to other players in the field and to ensure that the costs will be financed by the users as a result of that area must rest-in-themselves.
5.2.2 GROSS POSTING
For each of the three areas of activity in the regional budgets, the principle is that all costs be financed under one of all revenue in the activity area. The Regional Council must therefore stand freely in its spending priorities and not be influenced by the types of income included in the funding of the individual areas of activity. There can not be a prioritization of expenditures and revenues across the three areas of activity in the regional budgets.
For the regional council can have the best possible basis to make an economic priority, the budget thus be drawn up for gross posting principle. That is to say:
Costs and revenues should be included and specified separately in the budget, whether it be gross or net appropriations.
Gross Posting principle is not only important in relation to the regional council's priorities. It is also important for information task in general. Only by virtue of the separation of income and expenses, it is possible to obtain information about the total cost or total revenue at a given regional institution or by the region's total business.
5.2.3 FLERÅRSOVERSIGT
Along with the budget drawn up and passed one flerårsoversigt containing estimates for the three years. Region Council adopting budget is a legal requirement. The aim is to ensure that there is an assessment of the long-term effects of the decisions of the annual budget reflects.
The Regional Council, for example. adopt a restructuring activity, which means a saving in the last half of the budget year. The full year effect of the savings will then not appear in the annual budget, but the budget estimate for the first year following the budget year.
The following points should flerårsoversigten meet the same requirements as the budget itself:
Flerårsoversigten shall include all income and expenses must balance for each year and for each of the three regional areas of activity, and the layout must be made on a gross posting principle. However, there are special rules regarding price and wage levels in flerårsoversigten, cf. Below.
5.2.4 The price and wage levels
The annual budget prepared in the price and wage levels that are expected to apply in the budget year.
The budget estimates in flerårsoversigten prepared for the main account 1-4 (operation, reimbursement and plants) in the budget year prices (constant prices), while the main account 5 and 6 shall be established in each overslagsårs price and wage level (current prices).
For each overslagsår listed as a separate item the total expected price and wage increases for the main account 1-4 compared to budget year. This amount is mentioned separately for revenues and expenses.
By using fixed prices for the main account 1-4 in the budget estimates one obtains that changes in amounts from one year to another is always an expression of real activity or volume changes.
In the annual budget, include all items in the price and wage levels that are expected to apply in the budget year.
In flerårsoversigten specified items on the main account 1-4 in the budget year price and wage levels (constant prices), while items on the main account 5 indicated in the price and wage levels that are expected to apply in the individual overslagsår (current prices).
For each of the budget estimates drawn up immediately after installation a special item that specifies the total expected price and wage increases for operations, reimbursement and fixed relative to the budget year.
5.2.5 DISTRIBUTION PRINCIPLES OF BUDGET AND ACCOUNTS
There should be in connection with the adoption of the budget and presentation of accounts made several distributions of costs and revenues related to common purpose and central administration, recorded on the main account 4, and interest etc., Recorded on the main account 5, to determine the amount of profit on each of the three regional areas of activity.

The region's interest etc. transferred in connection with budgeting and financial reporting from main account 5 for main account 1 and 3. There will be no transfer to main account 2 since this main account is the registration requirements of the internal rate of return of the likviditetsmæsige balance with the region. The breakdown of the main items 1 and 3 will take into account the two activity areas load of the interest account. The key must appear in the budget and accounts.
Then compare also transferred in connection with budgeting and financial reporting region costs for common purpose and administration charged to the main account 4 for each area on the main account 1-3.
In the allocation of income and expenses for common purpose and central administration, charged to the main account 4, set the key of the regions taking into account the three activity areas load of common area. The key must appear in the budget and accounts.
5.2.6 VAT
The cost of master account 1-4 should generally indicated exclusive of VAT in both budget and accounting.
The cost of input VAT collected in function 5.80.95. The procedure for the accounts and the species is subject to input tax scheme, shown in section 2.6.
The requirement for separate and comprehensive accounting of input VAT costs should be seen in connection with the VAT refund scheme, which means that each region gets its VAT costs reimbursed by the state.
VAT refund scheme aims to ensure competitive neutrality between private companies' production of regional services and the region's own production. As the region's own production is not subject to VAT, it would be tantamount to unequal conditions of competition to the detriment of the private sector in the region did not get refunded VAT on services purchased from private.
VAT registered, i.e., VAT in relation to VAT registered company in the region, conducted the function 6:52:59. The detailed konteringsregler described in section 2.6.
5.2.7 TABLES TO THE BUDGET
Summary clear summaries of the draft budget plays an important role as tools in political prioritization process prior to the adoption. Overviews based on the adopted budget also serves as an information basis for the central authorities. First, in order to determine the total activity in the regional sector and partly with statistical purposes.
The regions are largely free hand in respect to the scope and shape of the material to be distributed to the regional council in the budgetary procedure.
The rules alone make demands for distribution to the regional council of appropriations statement, income statement, cash flow statement and investment sleeping rich and comments (see. Section 5.2.8). Each region can choose the most appropriate form of the listings.
Also included in the budgeting and accounting system a number of statements to the budget to be drawn up in accordance with the prescribed formalities and be submitted to the Ministry of Welfare and Statistics Denmark.
The following table summarizes the rules on the distribution and submission of statements to the budget.





section


Summary


should
awarded
without
Formal requirements


Must be submitted
with no
form claim form requirements



5.2.7.a
5.2.7.b
5.2.7.c
5.2.7.d
5.2.7.e
5.2.7.f
5.2.7.g
5.2.7.h
5.2.7.i
5.2.7.j


Grant Summary
Income statement
Cash flow statement
Total overview of budget
Summary of budget
Specifications for budget
Investment Overview
Special budget information
Resource Summary on
social institutions
Flerårsoversigt


X
X
X
X
X


X
X
X
X
X
X

X


X
X




a. Grant Summary
It is both mandatory to prepare grant summary draft budget and appropriations overview of the adopted budget.
The allocation table, it should be clear which of the budget each grant is allocated. There is therefore no doubt:
Which items grant encompasses
What amount appropriation sound like, including whether there is a gross or net grant
Who funding was given to.
Also available amounts for works that are determined using a cost-based principle, be specified in the grant list, so that it at least shows how much total disposable income, associated with each main account (if disposable income and asset appropriations, see Chapter 6).
The limits of the budget appropriations is a central prerequisite for the budget can serve as the basis for the daily administration, the ongoing economic governance and the subsequent control.
There is no set specific requirements to the establishment of appropriations overview. The only requirement is mentioned that each item is uniquely defined in relation to the budget nomenclature and by the political or administrative entity, the funding was given to.
There must be prepared appropriation statement accompanying the draft budget as well as the adopted budget. Grant architecture must show the items defined in relation to the chart of accounts - which the regional council takes authorization status. Grant architecture must also include the budget amount available for a minimum specified on the main account level.
A proposal to grant summary distributed to members of the regional council in connection with the budget proposal's treatment.
The final grant report submitted by 5 January electronically to the Ministry of Welfare on e-mail:
budgetregnskab@vfm.dk
.
Amount of grant Statement should include the entire 1,000 kr.
b. Income statement
Income calculated cost-based.
The purpose of the statement is to specify the expected annual profit as the year's income less net expenses (accrued resource usage).
Income must be prepared for Health (main account 1), social services and special education (main account 2) and the regional development area (main line 3). Income and expenses for common purposes, administration, interest, etc., are booked at the main 4 and 5, is allocated to the main account 1-3 in both the budget and the accounts. Likewise, the distinction between income and expenses derived from the region's ordinary and extraordinary operation. The latter relates to activities that are not expected to be recurring and not related to ordinary activities.
The budget must be when it is presented by the Executive Committee of the Regional Council, include an income statement of health (main account 1), social services and special education (main account 2) and the regional development area (main line 3). The income statements prepared in accordance with the schedule, which is reproduced as Annex 1 of Section 5.4.1.
The income statements submitted at the end of October to the Ministry of Welfare.
The budgeted income statements for social services and special education and regional development area must not show a loss, see. Section 5.2.1.
c. Cash flow statement
The cash flow statement is prepared cost-based.
The purpose of the cash flow statement is to show the budget year cash flows from the region's total operating, investing and financing activities. There should be a single statement of cash flows for the entire region, including the three regional areas of activity (health, social services and special and regional development).
Cash flows from operating and investing activities to be clearly attributed to one of the three areas of activity. Within social services and special education to be cash flow hedge the cash balances in relation to the region's overall economy. The balance shall be remunerated. Cash flow statements are prepared based on the income statements and investment overview.
In addition to the cash flow statement are shown separately in the budget the expected changes in cash and cash equivalents as well as cash and cash equivalents at the beginning and end. In addition to the cash flow statement appears social services and special education balances relative to the overall regional economy.

The annual budget, when it is presented by the Executive Committee of the Regional Council include a cash flow statement for the entire region. The cash flow statement is prepared in accordance with the schedule, which is reproduced as Annex 2 in Section 5.4.2.
The cash flow statement submitted at the end of October to the Ministry of Welfare.
Amounts in the statement recorded in 1,000 kr.
d. Total overview of budget
Main inventory shall be expenditure-based.
Hovedoversigtens purpose is to provide a brief overview of the budgeted activities and their financing. Main overview forms including basis for a first statement of the Ministry of Welfare of the regional government budgets. This is why the main list must be submitted immediately after the budget adoption and before the presentation of the rest of the budget material.
Develop a main overview of the budget adopted in accordance with the table which is reproduced as Annex 3 in section 5.4.3.
The main statement submitted at the beginning of October to the Ministry of Welfare.
Welfare Ministry shall prior to budget adoption, inter alia, deadline for submission of the list.
e. Summary of budget
The summary of the budget drawn up by expenditure-based principles.
Summary of the budget serves as the main view information and statistics purposes. Section groups are identical, but the level of detail is greater, and the summary shall include both budgetary year as the three budgetoverslagsår.
This is because the summary in addition to the above purposes must also comply with a planning approach.
Specification degree is not the same everywhere in the summary. Depending on the individual headings the character and content of budget information in the condensed set by the main function or functioning.
Establish a summary of the budget adopted in accordance with the scheme that the Ministry of Welfare emits prior to budget adoption.
Summary of the budget submitted by 15 November to Statistics Denmark.
Welfare Ministry emits prior to budget adoption the necessary form material to the preparation and submission of the summary of the budget.
f. Specifications for budget
The list of specifications for the budget after the detailed budget reporting to the central authorities.
There drafting specifications to the adopted budget, ie an overview of the budget items where specification level is the same as in the authorized account plan. Specification degree is generally the following:
Main account
Main function
function
dranst
ownership
Grouping (operation)
Hove Darts
Species (in the case of keystone 4, 5, 7 and 8)
The specifications for the budget reported by 15 November to Statistics Denmark.
Amount specifications for budget appear throughout the 1,000 kr.
g. Investment Summary
The reporting of the general budget information to the central authorities finally comprises an investment overview for the budget year and the budget estimates.
The investment overview outlines in schematic form for the region council cast asset appropriations and their consistency with the annual budget and the budget estimates behaved disposable income.
The current funding rules, which are detailed in Chapter 6 presents opportunities for the regional council to a certain extent can deliver envelopes containing several works. Similarly, the regional council the opportunity to use global frameworks for the Bureau of disposable income on building projects in the budget.
Practices regarding the use of envelopes and specification level of available funds in the budget will thus vary from region to region.
As a result, investment guide is not bound by certain formalities, but must be adapted to the authorization conditions in each region. There is however different rules regarding the content of the information in the investment overview.
In connection with the adopted budget should be a statement of work, which has been allocated amount available in the budget year and / or one or more of the three budgetoverslagsår.
Investment overview submitted by 5 January electronically to the Ministry of Welfare on e-mail:
budgetregnskab@vfm.dk
.
Investment architecture must for the individual works or for each allocation include information on:
Date for submission and possible updating of fixed allocation The amount fixed license issued to

Dates for the work expected starting and completion
Expenditure on construction work expected to be incurred prior to the current budgetary
The disposable income allocated in the budget year and each of the three budget-overslagsår
Expenditure on construction work expected to be incurred after the end of the budget period
The updated cost estimates.
Amount of investment Statement should include the entire 1,000 kr.
h. Special budget information
The schedule for specific budget information contains information primarily relating to the calculation of regional spending in selected areas.
The schedule for specific budget information submitted to the Ministry of Welfare in early October.
Welfare Ministry emits prior to budget adoption the necessary form material preparation and submission concerning the specific budget information.
i. Resource Summary for social institutions
In connection with the adoption of the budget will be prepared resource list for social institutions. Resource overview is based on the distributions of costs in function 2.10.01-2.80.70 for social institutions.
There must be prepared resource list for social agencies to the budget adopted in accordance with the table which is reproduced as Annex 4 in section 5.4.4.
Resource Overview must be submitted at the end of October to the Ministry of Welfare.
j. Flerårsoversigt
Flerårsoversigten prepared and adopted along with the budget. Flerårsoversigten can be integrated as part of the overall list. Region Council adopting budget is a legal requirement. Further mention of flerårsoversigten found under 5.2.3.
5.2.8 COMMENTS ON BUDGET
The regional budget will consist of the numerical layout of the total budget and the attached summary of the votes appropriations of comments on the budget.
In the comments on the budget clarifying the budget assumptions and content. The comments on the budget also has a grant related function. Thus in the comments be provided to reservations and conditions for the use of a grant. These comments are binding on the individual holder. Just as the amounts in the allocation table is set only a few explicit provisions regarding the design and content of the comments on the budget. However, it is a requirement that the comments clearly indicate whether they have a grant purposes in accordance. Above, or if they are of a general informative nature.
In addition it is a requirement that the comments on the budget contains an explanation of how the budget is affected by the conclusion of leases, including sale-and-lease-back arrangements. The statement should include the impact on both costs and revenue in the budget as of indebtedness and financial obligations in general.
Finally, it is a requirement that the comments to budget shows how the activity-related contribution for health in all municipalities in the region.
It may be appropriate to divide the notes to the budget in a general and a special part.
In that division, the general remarks often primarily serve an information task. The information can be aimed at both policy makers and the regional administration as citizens. These general informational budget remarks for example. include a discussion of the general budget assumptions such as price and lønskøn, estimates of the future composition of the population. By extension, can also be expanded for regional objectives for the development of regional economy.
There may also be attached general comments on individual license areas or main accounts. For example. reporting background for reallocating resources compared to last year's budget or given descriptions of ongoing or planned works or conversion projects. In addition, the notes contain a mention of the region's overall development objectives of the individual service areas.
The special notes other hand, will contain the more in-depth explanation of the budget assumptions and content with detail comments on the main features and functions, etc.
There must be prepared comments on both the draft budget as the final budget.
The comments on the draft budget is given to the region in dealing with the draft budget.
The comments on the adopted budget submitted by 5 January electronically to the Ministry of Welfare on e-mail;
budgetregnskab@vfm.dk
.

It should be noted that also the regions' cash and accounting regulations or other internal regulations may contain provisions in line with the annual note on the budget lays down conditions in connection with the allocation of appropriations.
5.3 Overview of deadlines for budget adoption
The periods when the budget preparation and adoption - including for submission of budget documents to the central authorities - are summarized in the table below.
No later than August 15 The Executive Committee shall prepare draft budget to the regional council.
No later than 24 August 1st reading of the draft budget.
September 1 Proposal for municipalities' annual basic contribution and development contributions are discussed in the Contact Committee.
No later than September 10 municipal councils in the region shall notify in writing the Regional Council their views on the proposed basic contribution and development contributions.
No later than October 1 budget shall be adopted.
Early October Main Overview and specific budget information submitted to the Ministry of Welfare. The specific time limit granted by the Ministry of Welfare prior to budget adoption.
In late October, income statement, cash flow statement and resource overview of social institutions submitted to the Ministry of Welfare. The specific deadline stated in the broadcast table material.
No later than November 15 Summary and specifications submitted to Statistics Denmark.
Before January 5 Authorization Overview, investment plan and comments submitted to the Ministry of Welfare.
Falling above dates on a Saturday or Sunday, the deadline is postponed to the following Monday. This does not apply deadlines for budget proposal submission and approval of the budget.
5.4 Appendix to Section 5
5.4.1. Appendix 1 - Income statement
health





(1,000 kr.)


Accounts for the year x-2


Adjusted budget for year x-1


Budget year x



Block grants from the state (1.90.90)






Local basic contribution (1.90.91)






Local activity-related contributions (1.90.92)






Activity Specific grants from the state (1.90.93)






Grants from bleeding equalization scheme (1.90.94)






revenues






Net operating costs






Share of common purpose and administration (1.70.50)






Earnings before interest and extraordinary items






Share of revenue (1.80.60)






Åndel of financial expenses (1.80.60)






Profit before extraordinary items






Extraordinary income






Extraordinary expenses






Net profit







Social services and special





(1,000 kr.)


Accounts for the year x-2



Adjusted budget for year x-1


Budget year x



Charge Payments relating. the social






Charge Payments relating. special






revenues






Net operating costs






Share of common purpose and administration (2.70.60)






Earnings before interest and extraordinary items






Share of revenue (2.80.70)






Åndel of financial expenses (2.80.70)






Profit before extraordinary items






Extraordinary income






Extraordinary expenses






Net profit







Regional development





(1,000 kr.)


Accounts for the year x-2


Adjusted budget for year x-1


Budget year x



Block grants from the state (3.90.90)






Development Contribution from municipalities (3.90.91)






revenues






Net operating costs






Share of common purpose and administration (3.70.60-63)






Earnings before interest and extraordinary items






Share of revenue (3.80.70)






Åndel of financial expenses (3.80.70)






Profit before extraordinary items






Extraordinary income






Extraordinary expenses






Net profit







The budgeted income statements for social services and special education and regional development area must not show a loss, see. Section 5.2.1.
5.4.2. Appendix 2 - Cash flow statement
Total





(1,000 kr.)


health


Social services and special


Regional development



Total



Net profit














Liquidity Adjustments to net income







+ Depreciation







+ Internal Rate of Return







+ Inventories, beginning







- Inventories, end







- Holiday pay, beginning







+ Holiday pay, end







- Provision for pensions, early







+ Provision for pensions, end







- Other adjustments, beginning







+ Other adjustments, end







A. Cash flow on profit














Liquidity Adjustment related investments







- Purchase of intangible assets







+ Sale of intangible assets







- The purchase of tangible fixed assets







+ Sale of tangible fixed assets







+/- Other conditions







B. Cash flow from investment














C. The year's total cash flow (Net income + A + B)














Liquidity Adjustment for Public and financing items







+/- Shifts in short-term receivables







+/- Shifts in short-term debt







+ Recording external loans








- Repayment of external loans







- Interest on internal loans







+/- Other financial items







+/- Adjustment of liquid assets







D. Liquidity Effect of Public and financing items














E. Year Total cash flow (Net income + A + B + C + D)







F. Cash and cash equivalents, beginning of the budget year







G. Cash and cash equivalents, end of the budget year (E + F)








The derived cash flows of short-term receivables and liabilities, external borrowing, repayment of external loans, other long-term receivables and liabilities related to Group level in the region, as an integral part of the region's public float.
The cost of any. interest on internal loans are included in net profit at sectoral areas and adjusted for liquidity impact section. A. Income from interest on internal loans goes to the region as a group, and adjusted for liquidity impact with the opposite sign section. D.
For each of the three areas of activity (health, social services and special education as well as regional development area) prepare a statement showing the cash flows in the budget year adjusted budget for the current year's budget and last financial year, cf. Below. It may be appropriate to make a cash flow statement for the main account 4, common purpose and administration, which are then distributed to the three regional areas of activity.





(1,000 kr.)


Accounts for the year x-2


Adjusted budget for year x-1


Budget year x



Net profit












Liquidity Adjustments to net income






+ Depreciation






+ Internal Rate of Return






+ Inventories, beginning






- Inventories, end






- Holiday pay, beginning






+ Holiday pay, end






- Provision for pensions, early






+ Provision for pensions, end






- Other adjustments, beginning






+ Other adjustments, end







A. Cash flow on profit












Liquidity Adjustment related investments






- Purchase of intangible assets






+ Sale of intangible assets






- The purchase of tangible fixed assets






+ Sale of tangible fixed assets






+/- Other conditions






B. Cash flow from investment












C. The year's total cash flow (Net income + A + B)







For social services and special area shows the cash balance with the region in accordance with the table below.
Balances with the region





(1,000 kr.)


B


B01


B02


B03



Beginning January 1







Net cash







Return on balance







At the end of December 31








5.4.3. Annex 3 - Main overview
5.4.3.1. Total overview of budget - expenditure-based
Total





(1,000 kr.)





Budget xxxx



expenses


revenues






A. Operating Company





B. Construction Company





C. Joint purpose and administration (hkt. 4)





D. Interest (hkt. 5)





E. Financial Shifts





Increase in liquid assets (6:10:01 to 6:10:11)





Repayment of loans and leases (6.55.63-6.55.79)





Other financial shifts (6.15.13-6.52.62)





Financial Changes in total





SUM (A + B + C + D + E)





F. Financing






Consumption of liquid assets (6:10:01 to 6:10:11)





Borrowings and new lease liabilities (6.55.63-6.55.79)





Block grants from the state (1.90.90 and 3.90.90)





Primary and development contributions from the municipalities (1.90.91 and 3.90.91)





Activity Specific grants from the state (1.90.93)





Activity-dependent contributions from the municipalities (1.90.92)





Grants from bleeding equalization scheme (1.90.94)





Objective funding (2.90.90)





Funding totaling





BALANCE






health





(1,000 kr.)





Budget xxxx



expenses


revenues






A. Operating Company (hkt. 1 + Fct. 2.85.80 and 2.90.91)





B. Construction Company





C. Share of common purpose and administration (1.70.50)





D. Share of interest (1.80.60)





E. Share of financial offsets





Increase in liquid assets (6:10:01 to 6:10:11)





Repayment of loans and leases (6.55.63-6.55.79)





Other financial shifts (6.15.13-6.52.62)





Share of financial offsets total





SUM (A + B + C + D + E)





F. Financing





Share of consumption of liquid assets (6:10:01 to 6:10:11)





Share of loans and new lease liabilities (6.55.63-6.55.79)





Block grants from the state (1.90.90)





Reason Contribution from municipalities (1.90.91)





Activity Specific grants from the state (1.90.93)





Activity-dependent contributions from the municipalities (1.90.92)





Grants from bleeding equalization scheme (1.90.94)





Funding totaling





BALANCE






Social services and special





(1,000 kr.)






Budget xxxx



expenses


revenues






A. Operating Company (hkt. 2 excl. Fct. 2.85.80 and 2.90.91)





B. Construction Company





C. Share of common purpose and administration (2.70.60)





D. Share of interest (2.80.70)





E. Share of financial offsets





Increase in liquid assets (6:10:01 to 6:10:11)





Repayment of loans and leases (6.55.63-6.55.79)





Other financial shifts (6.15.13-6.52.62)





Share of financial offsets total





SUM (A + B + C + D + E)





F. Financing





Share of consumption of liquid assets (6:10:01 to 6:10:11)





Share of loans (and new lease liabilities (6.55.63-6.55.79)





tariff payments from the municipalities (10/02/01)

| ||


Financing totaling





BALANCE




|| |
Regional development





(1,000 kr.)





Budget xxxx | ||


expenses


Revenues






A. Operating Company
| ||



B. Civil Engineering





C. Share of common purpose and administration (hkt. 4) || |




D. Share of interest (hkt. 5)





E. Share of financial dislocations | ||




Increase in liquid assets (6:10:01 to 6:10:11)





Repayment of loans and leases (6.55.63-6.55.79)





Other financial shifts (6.15.13-6.52.62)





Share of financial offsets total





SUM (A + B + C + D + E)





F. Financing





Share of consumption of liquid assets (6:10:01 to 6:10:11)





Share of loans (and new lease liabilities (6.55.63-6.55.79))






Block grants from the state (3.90.90)





Development Contribution from municipalities (3.90.91)





Funding totaling





BALANCE






In the distribution of financial offsets (para. E) on the three areas of activity used the key to be used in sharing the main item 4 on the main account 1-3, cf.. 5.2.5.
The conversion from cost-based appropriations for expenditure can be made based on the following table:





Conversion table


1,000 kr.



Net income from cost budget (keystone 0-9)




- Capitalised acquisitions (Article 0.0)




+ Depreciation and amortization (art 0.1)




+/- Inventory adjustment (Article 0.2)




+ Provisions (officials' pensions) (Article 0.3)
+ Return (art 0.4)




+ Holiday pay (Article 0.7)




+ Other accrued costs




Profit after the expenditure budget (keystone 1-9)





5.4.4. Annex 4 - Resource Overview of social institutions
Specific budget reporting functionally divided gross operating expenditure, administration and capital expenditures for social institutions





(1,000 kr.)


Gross Operating
expenses


common
expenses
and central
of administration, etc.


Investment
expenses


Total



Day care for children and adolescents







Special day care and special clubs


















Offers for children and young people with special needs







Foster families and places of residence, etc. Children and young











Residential institutions for children and young











Secured residential institutions for children and young


















Offers for the elderly and disabled







Nursing care etc. the elderly and disabled







Preventive programs for the elderly and disabled








Assistive technology, consumer goods, home furnishing and transport (under 67 years)







Assistive technology, consumer goods, home furnishings and travel (67 years and above)














advice







Consultancy and advisory institutions














Offers for adults with special needs







Residential facilities for people with special social problems







Residential facilities for long stay







Residence halls for temporary stay







Alcohol abuse and treatment of alcoholics







Treating drug users







Activity and social







Sheltered employment














Education







Special education for children in preschool through 10th grade







Special educational assistance for Preschoolers







Special educational assistance to adults







sum












The table is calculated according to expenditure-based principles and must be exhaustive of all spending on function 02.10.01, ie it must include both operating and capital expenditures. Similarly, it should be exhaustive for the cost of common purpose and central administration who booked on 2.60.40-2.80.70.
The reason for the use of expenditure-based principles in the table is that the cost should be compared with the corresponding municipal expenses that solely use cost-based principles in the budget.
6 ALLOCATION RULES
Contents Page
0 Introduction 6.0 to 1
1 Grant Types 6.1 to 1
2 Authorization Level 6.2 to 1
3 Gross Appropriations and net appropriations 6.3 to 1
4 framework management and transmission access for institutions, etc. 6.4 to 1
GRANT RULES
6.0 Introduction
By a license means an authorization from the regional council to pay expenses for a specified purpose or receive income of a specified type within the set budget framework and in accordance with the general and special conditions under which the grant was awarded.

In the region Act § 21 paragraph. 4, see. § 40 paragraph. 2, first sentence, stipulates that the authorizing authority is with the regional council. The legal provision means that it is not permissible for the regional council to delegate the authority to grant.
The grant-related legal basis must exist before a transaction implemented. The measures will lead to revenue or expenses that are not allocated for the adoption of the annual budget or supplementary grants, must not be implemented before the Regional Council has received an appropriate license, see. Region Act § 21 paragraph. 4, see. § 40 paragraph. 2, the second sentence of the Local Government Act.
The ground rules are, in other words:
Only the regional council, which can give a grant
Appropriation matter shall always be included on the agenda for a regional meeting
Do not attempt any income or expenses related transactions in the region before the necessary funding from the regional council exists (see. However, Section 6.1)
This principle, there are two exceptions:
First, the measures prescribed by law or other binding legal provision, if necessary, be implemented without the regional council prior authorization, the authorization must then be obtained as soon as possible, see. Region Act § 21 paragraph. 4, see. § 40 paragraph. 2, third sentence of the Local Government and see. Below for additional appropriations.
Second, the regional council, cf.. Provincial Law § 21 paragraph. 4, see. § 40 paragraph. 2, 4th sentence, of the Local Government Act, authorize the Executive Committee to grant additional appropriations in cases where the amount from an operations or capital to be transferred to another operations or capital, cf. Below for additional appropriations.
The general rule prohibiting the delegation of the authorizing authority does not mean that all expenditure and revenue-related transactions in the region to be presented to the regional council. The scope of licensing issues to be addressed in the regional council, will depend on the regional council decisions about the level of allocation and use of envelopes.
The Regional Council may thus through grant submission setting broad envelopes, within the Executive Committee area leaves competence and responsibility for funding the detailed application and adherence to the Executive Committee. The Executive Committee may then decide to leave the disposition of competence and responsibility on to the regional administration, heads of institutions, etc. The Regional Council may also at its appropriations delivery choose narrower envelopes that can leave competence and responsibility for funding the further use and compliance to the executive part of the regional administration, f .g. directly to the institution.
Located grant outside the Bureau area, there is no selection, funding levels can be entrusted. Competence and responsibility for the grant compliance can also be left to the executive part of the regional administration.
Region Council remains ultimately responsible for the utilization of appropriations and compliance and has a duty to supervise and control.
Region Council grant discharge occurs primarily in connection with the adoption of the annual budget.
Annual budget grant-related function is directly determined in the region Act § 21. It follows that the items in the annual budget, to which the Regional Council has taken the license status, deliver the binding rule for the next year's regional management.
The release of appropriations in the budget is embodied in the budget related appropriations overview as well as budgetary comments.
There should be on each grant state:
Which device (executive committee or administrative unit) grant was awarded to
Which area or which activities the grant include, demarcated by the nomenclature
What amount of the grant denominated
Which reservations and conditions which may apply for the grant utilization
Region Council grant submission is primarily handled by budget adoption. The Regional Council may at any time during the budget year make additional appropriations. The commitments appropriations may relate to the regional council's operating business and the regional council's investment and construction activities.
Operating appropriations made by the adoption.
Construction Appropriations may be made by the regional council at any time in the budget year. However, it is a prerequisite for the construction work commencement, that the budget allocated the necessary resources available to finance the cost of the work.

The allocation rules, which are discussed below, relates - where nothing else is available - both to the appropriations made upon adoption of the budget, as the recent additional appropriations.
The budget contains reverse more than the sum of appropriations. The budget therefore includes a number of items for which there is no requirement for authorization purposes position by the regional council page.
In the following paragraphs set out in more detail the current grant rules.
6.1 Grant Types
A distinction is made in the regional allocation rules between three types of appropriation:
Operating appropriations
Construction Appropriations
Additional appropriations
Operating appropriations
Operating appropriations given to operating costs and revenues and state reimbursements on hovedkontiene 1-4. This means the headings which the authorized account plan is assigned 'dranstværdierne "1 and 2. Operating appropriations made after cost-based principles, ie they shall contain such. depreciation, to the extent appropriate.
Rules regarding the delivery of administrative appropriations shall also apply to:
Repayment of loans - year credit movements of the functions 6:32:20-6:32:27
Repayments of borrowings - net debetbevægelser the functions 6.55.63-6.55.77
Interest expenses and revenues on the main account 5 - functions 5.10.05-5.55.76 and 5.90.99
Refund of input VAT - function 5.80.95
Repayment of loans and repayment of borrowings shall be indicated in the cash flow statement, see. Chapter 5, Section 2.7.d. The grant is delivered as part of the approval of the cash flow statement.
Operating appropriations made upon adoption of the budget and must appear in the budget related allocation overview. In the comments on the budget may also be provided conditions for the allocation of its use.
Operating appropriations must not be exceeded before first obtaining additional grant, see. However, the section on additional appropriations. It follows, in particular that the additional appropriations for operating appropriations can not be made after the end of the year to which they relate.
Operating appropriations lapse at year end and can only be passed on to subsequent years if the regional council decides to pursue unused operational appropriations see. Section 6.4.
Construction Appropriations
Construction Appropriations given for capital expenditure and revenues on hovedkontiene 1-4. This means the items, which the authorized account plan is assigned 'dranstværdien' 3.
The rules relating to the submission of fixed appropriations shall also apply to:
Loans - year debetbevægelser the functions 6:32:20-6:32:27
Borrowing - year credit movements of the functions 6.55.63-6.55.77
Loans and borrowings must appear in the cash flow statement, see. Chapter 5, Section 2.7.d.
Construction Appropriations may be submitted at any time during the year. The release can - but need not - take place in connection with the budget adoption.
Plant Concession includes the total cost associated with the implementation of a development or investment, whether construction or investment is expected to extend over one or more years. Plant Concession indicated in the authorization were valid price and wage levels, whether the work is expected to extend over several years. There may be attached conditions to a anlægsbevilling.
Changes to the approved capital expenditure presented to the regional council in connection with the consideration of the draft annual budget for the coming year, f. Ex. For price and wage adjustments, or as separate tillægsbevillingssag.
It is also a condition for being able to exploit a anlægsbevilling that allocated resources available to do so in the statement. It is thus a condition for starting the construction work or investment that both the existence of a anlægsbevilling for total expenditure and that set aside the necessary disposable income in the statement.
Allowance for works must be shown in the budget related allocation overview. In the comments on the budget can be set arbitrarily for disposable agree exploitation, including opportunities for using non-consumed disposable income in subsequent periods.
The distinction between variable and fixed appropriations
The distinction between operating and capital costs can in some cases give rise to doubts. There can in these circumstances arise doubt about the allocation procedure to be taken on the measure.

Please refer to the general guidelines regarding operating respectively construction costs, as set out in Chapter 2, Section 2.2.
Additional appropriations
The Regional Council has the opportunity during the year to grant additional funds for both operating systems appropriations and disposable.
According to the region Act § 21 paragraph. 4, see. The Local Government Act § 40 paragraph. 3 that any supplementary grants related to operating appropriations or disposable must contain an indication of how the allocated cost to be financed. Additional appropriations concerning social and special education and regional development area shall initially be financed by correspondingly lower costs or additional income in the relevant areas of activity referred to. However, section on transfers access.
Furthermore, the absence of measures that impose costs and / or income for the region before the regional council issued the authorization. This provision also implies that the crossing of a current operations or capital or of the budgeted amount available requires prior additional grants from the regional council page.
However, in two respects be no deviation from this general rule:
First, statutory measures initiated if necessary without prior authorization, but authorization must then be obtained as soon as possible. This option is specifically identified in the law and intends to ensure that the parliament adopted the law or issue of notice under the Act - eg. a tariff amendment on a performance for which the region is responsible for providing - can be put into effect immediately and therefore need not await the regional council grant.
Second, it will not be regarded as contrary to the law, if there are spending appropriations in cases where the amount granted or deemed for arithmetically. That is, it is not possible to specify the cost or revenue the size more accurately, because these will depend on the more or less uncertain future events.
These will typically involve services for which the region is obliged to provide under the law. An example of an arithmetically amount can include the costs of public health insurance. The grant for this will mainly rest on assumptions about fee per. patient contact, while the number of patient contacts and thus the total cost can only be estimated. In such cases, fees continue to be paid, although the number. of patients than expected, and the authorization thus exceeded.
It should be the budget remarks to the records indicate that it is a calculated cost or revenue. It would also be in accordance with good administrative practice that the regional council submitted an additional grant application, if a budget listed amount related to an arithmetically post will not be met.
The regional council, which grant authority to provide additional appropriations. There is one exception:
Region Council by Region Act § 21 paragraph. 4, see. Administration Act § 40 paragraph. 2 position to authorize the Executive Committee to grant additional appropriations in cases where the amount from an operations or capital to be transferred to another operations or capital.
The authorization will only be able to include rearrangements between announced operating and construction funds, ie main account 1-4. The authorization includes only rearrangements of an operating license to another or from one anlægsbevilling to another, but not from an operating license to a anlægsbevilling or vice versa.
Moreover, it must in the regional council authorized the Executive Committee should be clearly marked what has been notified, including whether the authorization is limited, for example. for specific amounts or license areas.
The Regional Council may also decide on options to renew unused operating funds or credit on subsequent financial years for the implementation of delayed activities or change of use.
Budget lines without a license related function
The budget includes a number of items for which there is attached a grant related function, and which therefore should not be funding-related position by the regional council page. It is about the capital account - capital losses and gains - function 5.75.78. Amounts relating to these capital items should not be included in the budget outline for the budget.
6.2 Authorization Level

The concept of level of appropriations related to the level of detail of the control that the budget allocated in appropriations reflects.
Through its choice of appropriations level determines the regional council the scope of the freedom of action that is left holder in the management of the area of ​​the regional council's behalf. Grant level will be important for the holder's opportunities during the budget year to make redeployment of budget amounts. For example. question of redeployment between cost centers, groups or species.
Grant holder's freedom of action will further be determined by the conditions and reservations which may be specified in the budget remarks or in the regional council's cash and accounting regulations.
According region Act § 19 of the Interior and Health Minister detailed rules on the specification of the items in the annual budget, to which the regional council of the annual budget is finally adopted should take license status.
The rules are described below.
6.2.1 GRANT LEVEL OF OPERATING APPROPRIATIONS
For driftsbevillingers is prescribed the following minimum level of funding:
Region Council, when the annual budget is finally adopted at least provide separate administrative appropriations for each of hovedkontiene 1-3 and 4-5 main account as a whole.
The Regional Council may by this paragraph does choose to provide a larger or smaller number of grants. This must, however, take into account that the balance requirement must be met for each of the three regional areas of activity, ie there must at least be given separate driftsbevilllinger for each of the areas, see. Section 5.2. This implies that the regional council may ultimately choose to provide three operating appropriations covering each of the activity areas (main account 1-3). In addition, there may be one global appropriation for operating items on the main account 4-5.
There is no possibility for by grant submission to piece together parts of several major accounts, main functions, etc. on the main account 1-3 in one license - ie across the authorized account plan. This can only take place within each main account.
It is possible to give one global appropriation for the main account 4 Joint purpose and administration, which requires that appropriations on the main account 1-3 given excl. shares of expenses for common purpose and administration.
The rules on the level of funding represents only a minimum, thus a limit to how high the level of funding can be. Thus, it is the individual the regional freely deciding a more detailed allocation bond. This also implies that the regional council can select a detailed allocation binding in some areas, while other areas (eg. Functions within the same main account) can be merged into a single grant.
Finally, the regional council as previously mentioned in connection with the grant submission specify particular subject and conditions for their use in the budget comments.
6.2.2 GRANT LEVEL OF PLANTS AND APPROPRIATIONS ALLOTTED
Construction Appropriations
Construction Appropriations delivered either as a single anlægsbevilling into concrete works and investments or allocations for certain defined works and investments, ie items with dranst 3.
Construction Appropriations basically comprised of investments included in the balance sheet. In addition, under construction appropriations also tangible assets, whose value for the region mainly cultural or historical character as well as construction subsidies to private institutions and other public authorities referred to. Chapter 2, Section 2.2.
Construction Grants for specific investment activities and installations framework given by the regional council.
Construction Appropriations for concrete works and investments include the total cost of the investment activity regardless investeringsaktivitetens duration. Plant Concession accompanied by available funds allocated in the regional council's budget and cash flow to finance the investment activity.
Framework grants for investment activities - investment framework - can be sold for less investment of a specified kind, f. Ex. Less construction work or acquisitions. Investment Framework marketed in relation to operating appropriations, can not be marketed across hovedkontiene 1-4.
The scope of the individual investment limits detailed in budget remarks or supplementary grant the application if an investment framework submitted by the supplementary grant.

Investment activities covered by the investment framework can be implemented without consulting the regional council, provided investment expenditure may be held within the allocated investment framework, and to set aside the necessary resources available in the budget.
The Regional Council decides on the boundary between asset appropriations for specific projects and construction funds to investment limits and limits for investment projects to be granted by the regional council. Implementation of specific investments exceeding 10 million. kr. in total expense must be approved by the regional council.
Construction Appropriations should be administered as internal loans that are at least repayable corresponding to the amortization of the acquired assets.
Allowance
It is discussed in Section 6.1 a condition of a facility work start that both the existence of a anlægsbevilling, and to set aside an allowance in the cash flow statement and the budget.
For disposable for works similar rules apply for authorization level for operating appropriations, ie .:
Region Council, when the annual budget is finally adopted at least provide specific resources available in each of hovedkontiene 1-3 and 4-5 main account as a whole.
The Regional Council has also the possibility of budget adoption beating disposable together works / -anskaffelser, except that of the main account. Availing regional council this option, the Executive Committee have a greater freedom of action as the Committee may compensate exceeding one disposable income with savings of another without first obtaining an additional grant from the regional council.
It is not possible to turn disposable together with the operating appropriations.
6.2.3 GRANT LEVEL OF THE FINANCIAL ACCOUNTS AT MAIN ACCOUNT 6
Grant rules for the financial accounts to the main account 6 are as follows:
For the financial accounts under the main account 6, the regional council of the annual budget is finally adopted as minimum take grant status to:
Loans under one - year debetbevægelser the function 6:32:20-6:32:27,
Borrowing - year credit movements functions 6.55.63-6.55.77,
Repayment of loans under one - year credit movements on the features 6:32:20-6:32:27,
Repayments of borrowings under one - year debetbevægelser the functions 6.55.63-6.55.77.
This year's movements in these financials to be like the year's other movements in financial items stated in the cash flow statement, to be approved by the regional council, see. Section 5.2.7.c.
6.3 Gross Appropriations and net appropriations
A gross allocation will say that for regional operations, which implies both expenditure and revenue, given both an expenditure authorization as an income allocation. Event of the year opportunities to achieve revenues in excess of the budgeted, those receipts can not be without an additional grant from the regional council used to increase spending.
A net allocation means that the regional council only takes funding status to the amount of net expenditure, ie expenditure less revenue. The holder will be able to use any revenue beyond budgeted for an increase in expenditure in the same license area without first having to obtain an additional grant from the regional council.
The following rules apply with respect to the release of gross respectively, net appropriations:
As far as the operating company (dranst 1 and 2), respectively construction company (dranst 3) under the main account 0-4 take the regional council itself decide whether appropriations shall be given as gross appropriations or net appropriations.
Appropriations relating to financial items on the main account 5 and 6 is delivered as gross appropriations.
It should be the allocation table to the budget (and the corresponding financial report on the accounts, see. Section 7.2.2) indicate whether funding is delivered as gross or net appropriations.
Access to cast the net appropriations include both individual, defined functional areas - for example, a social institution - which areas of activity funding terms considered together.
There may be good reason why the regional council carefully consider the various aspects of the use of net appropriations compared to the individual regional areas of activity, including areas by 100 per cent. Refund, special allowances, etc.

In many cases, it will be an advantage for the regional council to make a more detailed definition of which areas it considers it appropriate to use the net appropriations, and the content of these. For example, the regional council to consider whether all types of additional revenues should give the holder the right to additional expenses of similar size.
Any restrictions on the use of additional revenues should appear in the budget comments. Consider, for instance. Imagine restrictions to the effect that the revenues from the sale of larger items over a certain threshold must not be reused without separate additional grants from the regional council, or that additional revenue must not be used for the expansion of the permanent staff staff.
As seen above, the question of the use of net appropriations not an either-or - there is a sliding scale. The Regional Council may limit the net principle to include a few, relatively itemized appropriations, it can generate net allocations to certain specific conditions established in the budget comments, or it can choose a general and absolute right to use the additional revenue on all appropriations under the main account 0-4.
Whether used net appropriations by grant submission, the principle of gross postings in the budget unchanged. In other words always made separate accounting of revenues and expenditures in the budget and accounts.
6.4 framework management and transmission access for institutions, etc.
Appropriations always given by the Regional Council and at the political level only awarded to the executive committee within the Bureau area. The Executive Committee can not obtain financing outside the Bureau area, ie the Regional Council itself has the immediate management. At the administrative level, the appropriations awarded to institutions or other administrative units. The appropriations may relate to specific transactions, but will usually stake out outline framework for the conduct tasks of the region during the budget period.
Interest allocation technically, such a framework management of institutions, etc.. happen in several ways:
First, the regional council choose to delegate the immediate management of all regional council to the Executive Committee and then set up a scheme administered by the Executive Committee. In this situation, the regional council a 'wide' allocation for each activity area on the main account 1-4. Committee assigns then economic framework for the individual institutions etc. within each area of ​​activity and determines the procedures for the utilization of the framework.
First, the regional council choose to delegate the immediate management of all regional council - except finance committee functions - to the regional council and then issue an allocation to each institution, taking in the comments setting detailed guidelines for responsibilities and what scope the institution should have.
The two examples represent the extremes on a sliding scale, and there are wide opportunities to take local and individual circumstances into account when a region organize an economic framework management system.
Among the issues the regional council will have to consider include: Should the institution be allocated a net frame or a gross frame? Should there be access to transfer funds from other operations accounts to checking accounts and vice versa?
Framework management of institutions actualizes also the issue of access to transfer unused appropriations to the following year and equivalent relating to the 'borrowing' of next year's budget.
It is often argued that the acting entities may feel encouraged to use the grant as much as any balance lapses at year end. Similarly, lower consumption give the regional council impression that the unit generally perform its tasks within a narrower economic framework than previously assumed.
These views have led on occasions to considering the possibility of transferring of funds between budget years. A detailed account of these considerations can be found in Report no. 1369 on "The future budgetary and accounting system for municipalities and counties", January 1999.
It should in this context made clear that the use of unused appropriations in the following financial year (administrative expenditure and disposable income) implies that the unused amount of appropriations reallocated through additional credits, delivered before the end of the year of application.
This follows from the region Law through the annual budget allocation function and the prohibition to delegate the regional council grant authority.

There can within the existing rules identified two principle 'models' for organization of such systems for the transfer and re-approval of unused grant amount.
One model assumes that the regional council in budget remarks concerning a given authorization indicates that it will be prepared to genbevilge any unused amount in the following year through a supplementary grant which increases the annual appropriations. There may optionally be added in such restrictions on the expression of re-approval, for example. can transfer access is limited to a certain percentage of the grant and / or may be subject to the amount saved is used for a particular major acquisition.
Similarly, the implementation of a right to dispose of next year's allocation. The regional council signify when the budget notes that requests for additional funds - possibly up to a certain amount - to reject it against a corresponding reduction of the allocation for the following year.
If this model of transmission access, there must therefore be brought forward one tillægsbevillingssag of the total regional councils in cases where a license holder wishes to exercise transmission access. The manifestations in the budget comments is thus reflects the regional council's pre-set to a later submitted concrete Supplementary application for transfer of appropriations amount in that area.
It will often be possible to bring these cases to the total processing power in the regional council. If the regional council wants to close this treatment until later this year - possibly the last Regional Council meeting of the year - will the treatment be alone could include cases involving the transfer of the amount paid into the coming budget year. Cases concerning 'loans' of of the coming budget appropriations must be submitted instead of the regional council, before be committed into the amounts in question.
If the regional council wants to avoid this individual case management, it may use a different model of transmission access, based on the schemes administered by the Executive Committee:
A prerequisite for this model is that the regional council uses broad framework grants - eg. single license for each of the regional areas of activity on the main account 1-4 or an authorization that includes a larger number of institutions. The Executive Committee respectively regional council distributes then outline framework for the institutions, and it is the Committee that decides on requests from institutions either transfer envelope, loans or consumption of previously transferred amount. When the Committee is examining these requests, it must take into account that savings and increased consumption to offset each other so that the allocation for each area of ​​activity for the year observed.
Whatever type of arrangements that the regional council may choose to adopt, it is important that there is a detailed description of the 'rules of the game' in the schemes.
Particularly on the transfer access to social services and special education and regional development area
This section describes how the grant-related handling of the transfer of surplus or deficit for next year is for social services and special education and regional development area.
It appears from Section 6.1, page 2, the additional appropriations relating. social and special-education and regional development area to be financed by correspondingly lower costs or additional income. Financing the consumption of liquid assets can generally only be made in the health sector. This is a consequence of the cost-based balance requirements applicable to social services and special education and regional development area, see. § 3, paragraph. 3, 1st and 2nd clauses. Of the Decree on the regions' budget and accounting, auditing, etc. and Section 5.2.1.1.
It also follows from the budget and accounting Order § 3, paragraph. 3, 3rd clause. That the profits and losses for previous years considered respectively as income and expenses. However, there is no question of income and expenses in the traditional sense, recorded in the accounts. The aim is merely to ensure that, in accordance with the cost-based balance requirements can be budgeted with a surplus or deficit, if in previous years has been a loss or profit to be equalized.

Additional appropriations related to additional costs incurred in the transfer of profits to the following year can be submitted unfunded, as they are offset by an income equivalent to the surplus, although not recorded in the budget or accounts referred to. Above reference to § 3, paragraph. 3, 3rd clause., In the budget and the executive. Balance requirement is met. Similarly, the additional appropriations for less cost of transfer of losses may be made without an increase in liquid assets, as they are offset by a cost to the deficit.
7 ACCOUNTING, ACCOUNTS AND AUDIT
Contents Page
7.0 Bookkeeping 7.0 to 1
7.1 Procedural requirements for financial reporting 7.1 to 1
7.1.1 Introduction 7.1 to 1
7.1.2 The procedure in financial reporting 7.1 to 1
7.1.3 Opening Balance computed at. January 1, 2007 7.1 to 2
7.2 Formal requirements for financial statements 7.2 to 1
7.2.1 General requirements for financial statements Form and content of 7.2 to 1
7.2.2 The financial statements 7.2 to 1
7.2.2.1 The content of the financial statements 7.2 to 1
a. Presentation of the region of 7.2 to 2
b. General comments 7.2 to 2
c. Accounting policies 7.2 to 2
d. Income statement 7.2 to 3
e. Balance 7.2 to 3
f. Cash flow from 7.2 to 3
g. Notes to the income statement and balance from 7.2 to 3
h. Conversion Table 7.2 to 4
i. The accounting records and special notes 7.2 to 4
j. Overview of the transferred unused appropriations from 7.2 to 5
k. Construction and investment accounts from 7.2 to 6
l. Eventualrettigheder and liabilities, including guarantees from 7.2 to 6
m. Staff Summary 7.2 to 7
7.3 Reporting of financial information 7.3 to 1
7.3.1 Specifications for accounting 7.3 to 1
7.3.2 Specifications for the accounts function 1:10:01 Hospitals
and 2.10.01 Social deals and special education from 7.3 to 1
7.3.3 Specific financial information 7.3 to 3
7.4 Liquidity Overview and expected profit from 7.4 to 1
7.4.1 Liquidity Overview calculated according overdraft rule 7.4 to 1
7.4.2 Expected profit for the year from 7.4 to 1
7.5 Revision 7.5 to 1
7.6 Overview of deadlines for financial reporting, etc. 7.6 to 1
7.7 Appendix to Chapter 7 7.7 to 1
7.7.1 Appendix 1 - Income statement 7.7 to 1
7.7.2 Appendix 2 - Balance from 7.7 to 5
7.7.3 Appendix 3 - Cash flow from 7.7 to 7
7.7.4 Appendix 4 - Note to tangible assets - land and buildings from 7.7 to 9
7.7.5 Appendix 5 - Notice to tangible assets - plant,
more specialized equipment, transport means and the like 7.7 to 10
7.7.6 Annex 6 - Notice to tangible assets - furniture, including IT equipment 7.7 to 11
7.7.7 Annex 7 - Notice to tangible assets - tangible during
version 7.7 to 12
7.0 Posting
Introduction
According region Act § 29, see. The Local Government Act § 43, the accounts provide an overview of how the region's funds are managed, and its management is in line with the annual budget and the regional council's other decisions. In addition, the regions shall by Region § 24 paragraph. 1, in a special regulation to lay down detailed rules for the structure of the region's cash and accounting services, etc.
Furthermore, in § 4 of Executive Order no. 390 of 2 May 2006 provides that the carrying supplement period runs from the end of the year to the end of February of the following year. The Regional Council may, in the regional council's cash and accounting regulations provide for a shorter supplement period. But this must not be set to expire before 15 January. Finally stated in § 1, no. 2, in order no. 1087 of 7 November 2006 amending the Order on regional budget and accounting, auditing, etc., to the carrying forsupplementsperiode include the month of December in the year before the financial year. The Regional Council may be in the region cash and accounting regulations provide for a shorter forsupplementsperiode.
About bookkeeping general
The registration of the regional financial system mainly comprises the regions external transactions, ie transactions that occur between the region and the world. This registration information related to the objectively ascertainable sizes.

As seen in Chapter 2 contains the accounting system also allows for registration of transfer charges between different cost centers and functions. This can either be done by using the internal species on the dart head 9 or the plus / minus entries in the external species. Also for the internal settlements is the starting point that registration as far as possible should be based on verifiable facts.
Distributions based on more discretionary assessments and the like should preferably be rejected for entries in the accounting system, unless konteringsreglerne prescribes a notional distribution. Tasks of this kind should rather be addressed in special lists etc outside the accounting system itself. On the keystone 0 Calculated expenses and related species will estimations, however, be necessary, inter alia, in connection with the determination of useful lives of the region's tangible assets.
Budgeting and accounting system generally provides a broad framework for the practical organization of the registration and the bookkeeping process generally in each region.
However, it is a rule that the rules and procedures that each region determines should be characterized by continuity over time. There should in other words not carried out frequent changes in the accounting rules and procedures - including in addition the length - which can help to impede assessment of regional accounts.
This continuity principle is not, however, preclude that each region can make changes that are justified by the need for better organization of work processes and similar matters.
The accounts for the year
The process in connection with the purchase of a product or service will generally be illustrated by the following table:

The table shows a normally occurring process. Of course there will in practice be other process flows.
There may be a registration at different times in the process outlined. Depending on the organization of financial management in each region, it may be appropriate to make a record at several different times.
From the table can be defined three times in the bookkeeping process:
Disposition time expressing time of a binding ordering. That is the time when a responsible on the region's behalf enters into a binding agreement on a delivery, typically ordering goods and equipment or services.
Transaction date, which is the time when delivery takes place or the work performed.
Payment date which is the date when the payment. It can be defined as the time when withdrawn (inserted) to the cash accounts.
In the interests of the economic governance of the purchase, a registration disposition time would be desirable. Concern for financial reporting and budgetary control requires an exact amount registration, which often requires a registration later in the process when the bill is received. Finally, acknowledging the registration at the time of payment for the purpose of liquidity management.
The bookkeeping entry in the financial year must generally be organized in accordance with the rules and procedures laid down in the region's cash and accounting regulations and in compliance with the registration requirements imposed by the layout of the region's economic governance.
Budgeting and accounting system does not contain a more detailed set of rules for the organization of this registration. However, it is a requirement that there must always be registered payment at the time of payment.
Accounting practices
The region accounts shall be made in accordance with appropriate accounting practices.
The good accounting practices can be described as what is always considered good custom among knowledgeable and responsible professionals in the accounting area.
It is a prerequisite for accounting practices, the rules of "Budgetary and accounting system for the regions" and other relevant regulations are followed.
The accounting material
The material collected documenting the management of accounts design and verify its correctness is called: accounting records. The accounting material includes the actual records, including audit trail, descriptions of accounting, including agreements on the exchange of electronic data, descriptions of systems to store and retrieve stored financial records, documents and other documentation, information also needed for the audit trail, accounts and audit reports.
A. Transparent organization

The accounts must be organized and carried out in an orderly manner and give an overview of the region's transactions.
B. Transaction and audit trail
The region must ensure a transaction and audit trail in the organization of bookkeeping.
Transaction track ensures consistency between the individual postings and the main items. It must, in other words be possible to check that all entries are included in the financial statements and the transactions accounts poster is composed of.
The audit trail documents the actual postings. The requirement for audit trail requires therefore that identified an annex on the basis of a given transaction, and that the correlation between entry and Annex is unique. The audit trail is an important part of the overall evidence that the expenditure is in order.
C. Records
All transactions are recorded accurately and as soon as possible after the circumstances underlying the records available, but no later than at the time of payment.
D. Certification and polls
The individual entries can be attributed to an annex and timing in the accounts. Records of each transaction shall be made by following defined and consistent methods.
There must be regular reconciliations between records and cash and liquid assets, as well as on other stock accounts.
Voting shall ensure that records are current and that no transactions not registered or recorded incorrectly.
E. descriptions of business, including the use of IT.
The region prepares descriptions of the company (IT) systems, including manual procedures / routines and internal control procedures.
The descriptions should include information on the one hand how the systems to ensure the completeness and accuracy of the material that forms the basis for the records, including any agreements on the transfer of data recorded in the company, including descriptions of the use of IT.
F. Error and abuse
The accounts must be organized and carried out so that the accounting records are not destroyed, discarded or distorted, and it must be protected against abuse.
The accounting material is assured mainly against mistakes and abuse through an adequate segregation of duties between cash and bookkeeping function. Functional separation can be supported by security procedure in relation to the region's IT systems through access restrictions and passwords.
Access restriction to the electronic systems must also ensure that strangers can not post without permission. User control must be adapted to the region used system.
G. Storage
Accounting material may not be destroyed or disappear, and accounting data over the entire period is stored safely. From this it follows that there must be immediate access to the material, and stakeholders, including audit, immediate access to the material. Conversely, the least follow that ordinary citizens can not immediately get access to the material.
Storage requirement also includes protection against damage caused by fire, theft, corruption, another accidental destruction or disposal, as well as involuntary or negligent acts.
H. Storage Length.
Accounting records from the regions to be kept for 5 years from the end of the financial year in which the accounting records relate.
I. Printing accounting records
The region determines which media accounting records must be kept on.
Select electronic storage forms it in accordance with appropriate accounting practices, accounting data at any time can be printed in hard copy, as well as for safety reasons the necessary precautions for backup and readability checked periodically
Posting in the supplement period
During the accounting year-end may cause some specific problems with regard to the issue of the annual accounts a given expense or income shall be associated. Here applies as a rule the following:
The accounts of the supplement period must be made in the accounts for the year in which the transaction takes place.
This rule is referred to as transaction principle.
The main rule is independent of the bookkeeping process. The change that is not of that registration itself possibly happen in another calendar year.
As commonly occurring situations, here identified:
Expense for the financial year delivered item once until registration after the reporting period.

The main rule implies here that before the supplement period must be an assignment of the cost of the financial year. This happens in practice using function 6.28.17 Accounts As with previous and following financial year,. Konteringsreglerne this (Chapter 4, Section 4.6).
After supplement period may result in assignment to the financial year using the aforementioned intercompany account. This must be based more closely at the specific time of the invoice receipt and registration and the practical organization of the clearance in the region (see. Below on the closing postings).
Prepayment of the year by a service that is provided in the following financial year. For example, payment in December of januarløn to officials.
The expenses must be allocated to the new financial year. There used above intermediate account between the financial year and the new financial year,. Konteringsreglerne this (Chapter 4, Section 4.6).
The general rule on the use of transaction principle in the supplement period applies not only to expenditure and revenue resulting from the purchase and sale of goods and services, including payment of salaries. This also applies to expenses and income related to income transfers, taxes, refund, etc.
Closing Entries
After supplement period may be required to make certain closing transactions in the form of reverse entries, that is not money transactions, in the following year.
It is generally the region itself, which decides on such closing transactions in accordance with the rules and procedures laid down in the region's cash and accounting regulations, etc.
7.1 Procedural requirements for financial reporting
7.1.1 Introduction
Region Act §§ 23 and 25 provides for the procedure for the presentation and auditing of the financial statements. By virtue of Act §§ 23, paragraph. 1, 24, paragraph. 1 and 2, and 25, paragraph. 1 and 2, the Ministry of Health and also in Executive Order no. 390 of 2 May 2006, laid down a series of procedural requirements, including deadlines for submission of financial statements for auditing, etc. Finally, lays down certain additional rules for the submission of accounting records etc.
This section is a brief description of the procedural rules relating to financial reporting. The form requirements for the submission of financial information to the central authorities and preparing the financial statements are discussed in Section 7.2. Moreover, the specific rules about the reporting of financial information discussed in section 7.3, while the preparation of quarterly liquidity plans and estimates of the expected profit is discussed in Section 7.4. The audit of the financial statements referred to in section 7.5. In section 7.6 shows an overall schematic view of the deadlines for annual financial statements. Finally, in section 7.7 in schematic form the substantive requirements for parts of the financial statements, for example. income statement, balance sheet and cash flow statement.
7.1.2 The procedure for the financial reporting
The financial statements must entry point be completed on 1 April of the following year. After this time there may be no further reverse entries.
Region Code § 23 then sets, the financial statements with accompanying notes, etc. prepared by the Executive Committee to the regional council.
There are not specify a deadline for such reporting.
However, according to § 8 of Decree no. 390 of 2 May 2006 that accounting should be done so that the financial statements may be made by the regional council for revision before 1 June of the year following the financial year.
The review shall submit a report on the audit of the financial statements to the regional council before 15 August.
The audit report must then be submitted to the Executive Committee and - for audit comments that do not directly relating to the management that is part of the Executive Committee - of the regional authority.
The auditors' report and the related comments of the Executive Committee and the other regional authorities dealt with by the regional council at a meeting. At the meeting take regional council decision on the auditors' report and approval of the accounts.
Region Council consideration will take place, as the region's financial statements together with the auditors' report and the decisions of the regional council has taken in connection therewith, shall be sent to the supervisory authority (and the revision) by the end of September.

Finally, the region Act § 23 that the final approved accounts shall be published by the regional council of Directors. The Regional Council, for example. decide on the final approved accounts will be published on the region's website.
7.1.3 Opening Balance computed at. January 1, 2007
In connection with the establishment of regions per. 1 January 2007 prepared an opening balance sheet based on the rules of the budget and accounting system for the regions.
The opening balance sheet. January 1, 2007 prepared by the Executive Committee of the Regional Council so that the opening balance sheet may be submitted to the review by the end of November 2007. At this time, the accounting principles underlying the opening balance sheet. 1 January 2007 be politically approved by the regional council. At the same time, or later than December 1, 2007, the opening balance sheet submitted to Statistics Denmark.
After review of the opening balance sheet is completed, that the audit provided with a notation that the audit was conducted in conformity with the Welfare Ministry regulations. The review shall, before the end of January 2008 report on the audit of the opening balance sheet. 1 January 2007 to the regional council.
The region's opening balance sheet. 1 January 2007, before 15 March 2008 will be forwarded to the Authority together with the decisions of the regional council has taken on the auditors' comments. At the same time sent the decisions to the review.
The preparation of the opening balance happens otherwise subject to the rules on the processing of the region's financial statements as required. § 23 of the Provincial Law.
7.2 Formal requirements for financial statements
7.2.1 General requirements for financial statements form and content
It is in the region Act § 23 provides that the region's financial statements must be accompanied by a list of the region's guarantee commitments. Furthermore, the financial statements as necessary, be accompanied by observations, particularly regarding significant discrepancies between appropriation and accounting amounts.
Region Code § 24 authorizes the addition of the Interior and the Minister of Health to establish detailed rules on the shape of the region's financial statements.
These rules are reflected partly in the authorized account plan, which defines accounts substantive division, partly in the below rules on establishing tables and notes to financial statements.
7.2.2 The financial statements
7.2.2.1 The content of the financial statements
The financial statements contain a number of statements and explanations. The accounting records and reports serve as a basis for inter alia .:
assessment of the financial statements in relation to the budget
statement of financial resources (in income)
statement of holdings (balance)
assessment of the region's economic situation
The region's financial statements must be made in the sections listed below. The disposition is binding for the sake of comparability of regional accounts.







Section





Overview / statement








7.2.2.1.a


Presentation of the region



7.2.2.1.b


General comments



7.2.2.1.c


Accounting policies



7.2.2.1.d


Income statement



7.2.2.1.e


balance



7.2.2.1.f


Cash flow statement



7.2.2.1.g


Notes to the income statement and balance



7.2.2.1.h


Conversion table



7.2.2.1.i


The accounting records and special notes



7.2.2.1.j



Overview of unused appropriations carried forward



7.2.2.1.k


Construction accounts



7.2.2.1.l


Eventualrettigheder and liabilities, including guarantees



7.2.2.1.m


Staff Summary




The regional accounts must be prepared in accordance with cost-based principles.
The income statement, balance sheet, cash flow statement and notes should be prepared for certain formal requirements. For other overviews and explanations are no formal requirements. The regions are free as to include additional financial information in the financial statements.
a. Presentation of the region
The financial statements must include a section with the mention of the region including the region's tasks and organization as well as highlights and key figures from the region's financial statements. There are no binding requirements to the content of financial statements mention of the region.
The financial statements should, when it is presented by the Executive Committee of the Regional Council, include a presentation of the region.
b. General comments
Region law stipulates in section 7.2.1, the financial statements as necessary shall be accompanied by observations, particularly regarding significant discrepancies between appropriation and accounting amounts. The general remarks sets at an overall level of deviations between budget and accounting, particularly for large differences between authorization and accounting. Other significant deviations mentioned in connection with the accounting plan and the special notes, see. Section 7.2.2.1.i.
The general comments should also support the financial statements other content. The general comments can be divided into sections corresponding to the region's areas of activity and thus contain comments and information targeted to each area of ​​activity. The result of the region's areas of activity mentioned in the general comments.
There are no formal requirements for financial statements General Accounting remarks.
The financial statements should, when it is presented by the Executive Committee to the regional council, contain general observations.
c. Accounting policies
The description of the accounting policies in relation to the cost-based accounting should concisely describe the principles that are the basis for preparation of financial statements relating to the valuation of assets and liabilities. The description will focus on the principles for recognition and measurement of all assets and liabilities and a description of other relevant principles. Furthermore, it is apparent how the degrees of freedom which is the preparation of the cost-based accounting, see. Section 8.4.3, has been used, for example. amortization periods principles for the use of ups and downs, the use of groups or "lumps" in recognition of assets.
The description must also include the changes in accounting policies and the effect thereof on the financial statements from previous years.
There are no formal requirements for the content of financial statements section on accounting policies.
The financial statements should, when it is presented by the Executive Committee of the Regional Council, a description of accounting policies. In addition, it must include any. changes in accounting policies and the effect thereof on the financial statements from previous years.
d. Income statement
The financial statements must include an income statement, arranged as shown in Annex in Section 7.7.1. Income must include comparative figures for the previous financial year. For the region's first fiscal year, the ratio of the region's annual budget incl. corrections from additional appropriations for the annual budget granted during the year ( "adjusted budget").
The account of significant discrepancies between appropriations and is made in the financial statements section "accounting records and special notes". The region's income statement is thus confined to the region's external reporting on this year's resource consumption compared to previous years.
The financial statements should, when it is presented by the Executive Committee of the Regional Council, include an income statement. The income statement prepared in accordance with the schedule, which is reproduced as Annex 1 of Section 7.7.1.
Amounts in the profit recorded in 1000 kr.
e. Balance

The purpose of the balance sheet is to show the region's assets and liabilities measured respectively at the end of the financial year and the year before, taking on liabilities to be the sum of equity and liabilities.
The financial statements should, when it is presented by the Executive Committee of the Regional Council, include a balance drawn up by certain formal requirements. The balance sheet is prepared in accordance with the schedule, which is reproduced as Annex 2 in Section 7.7.2.
The balance sheet should contain comparative figures for the year before. For the first fiscal year 2007, the ratio of the region's opening balance 1 January 2007.
Amounts in the balance shown in 1,000 kr.
f. Cash flow statement
The purpose of the cash flow statement is to report cash flows from operating, investing and financing activities.
The financial statements should, when it is presented by the Executive Committee of the Regional Council, include a cash flow statement presented in order of certain formalities. The statement drawn up in accordance with the schedule, which is reproduced as Annex 3 in section 7.7.3.
In addition to the cash flow statement for social services and special area shows the cash balances between the area and the region.
For the first fiscal year 2007, the ratio of the region's annual budget for 2007, possibly measured in approximate amounts.
Amounts in the statement recorded in 1,000 kr.
g. Notes to the income statement and balance
The financial statements must include a section with notes to the income statement and balance sheet. This shall include all material facts, including at least, notes that are discussed in Section 7.7. The financial statements may also be provided with additional notes and detailed specifications or statements to the accounting items.
The notes, which according to the formal requirements for financial statements to be included can be summarized to the following income statement and balance sheet:
Common Purpose and administration, see. Section 7.7.1.6
Interest see. Section 7.7.1.7
Operating expenses, see. Section 7.7.1.8
Operating income, see. Section 7.7.1.10
Land and buildings, see. Section 7.7.4
Plant and equipment referred to. Section 7.7.5
Inventory including IT equipment, see. Section 7.7.6
Tangible assets under construction, see. Section 7.7.7
Equity, see. Section 7.7.2.1
Earnings forward to next year, see. Section 7.7.2.1. See also section. 4.
h. Conversion table
The conversion table to be prepared for health aims to explain the difference between the income and the net cost. The following table can be used:





Conversion table


1,000 kr.



Net income from cost accounting (keystone 0-9)




+ Capitalised acquisitions (Article 0.0)




- Depreciation and amortization (art 0.1)




+/- Inventory adjustment (Article 0.2)
- Pension Provision relating to officials (Article 0.3)
+ Pension payments for public servants (Article 5.1)




+/- Other accrued costs




Net expenses (keystone 1-9)





The purpose of conversion include also be able to compare the cost-based accounting with the expenditure-based accounts when appropriations health given by the expenditure-based principle.
The financial statements should, when it is presented by the Executive Committee of the Regional Council, include a table of health shows the relationship between net income and the net cost.
i. The accounting records and special notes
The accounting plan is the carrying parallel budget credit report, ie it must show financial statements on grant level. The accounting plan will make it possible to compare the annual budget appropriation items and net additional appropriations in the final accounting.

The financial statements should, when it is presented by the Executive Committee of the Regional Council, include an accounting plan. The amounts in the financial statement should at least be specified on the poster - defined in relation to the chart of accounts - which were authorized by the budget adoption and subsequent additional appropriations. The accounting plan must contain 3 columns respectively:
• The final accounting
• appropriations made by the budget adoption
• Additional appropriations made during the year.
The entries in the accounting inventory shall be divided into activity areas of health, social services and special education and regional development as well as headings, common purpose and administration as well as interest.
It should be the accounting plan demonstrate that the budget in all areas based on cost-based principles, except for health based on expenditure-based principles.
In addition to the foregoing does not set specific requirements to each region establish accounting overview. Budget summary and grant summary to the budget must follow the same presentation.
In connection with the accounting plan must be in the special notes explain the significant discrepancies between appropriation and accounting amounts for each grant.
It is hardly possible to generally determine what is a 'necessary' or when deviations are regarded as 'substantial'. This may depend on a specific assessment in individual cases and also clarified through the interaction between the regional council and the regional audit on the handling and review of financial statements.
Larger and significant deviations must also be mentioned in the general comments.
The provision also implies that there must be prepared notes to the accounts in cases where enough consistency between accounting and funding amounts, but where the activities or purposes, which were provided by grant submission, to be realized.
The financial statements should, when it is presented by the Executive Committee of the Regional Council, include an accounting plan and special notes.
Notes to the accounts must also account for the swap agreements, as the region has entered. Including the swap agreements entered into in prior years, but continues to run. A swap is an agreement between two or more parties to exchange cash flows on agreed terms over an agreed period. The report on the concluded swap agreements must include information about the swap counterparty, the size of the amount, maturity date, and information on currency and interest rate.
There is, moreover, provided special provisions for the design and content of the special notes to the financial statements
j. Overview of the transferred unused appropriations
As part of the financial statements must be prepared an overview of the operating appropriations genbevilget in the following year.
The financial statements should, when it is presented by the Executive Committee of the Regional Council, include a list of transferred unspent operating appropriations.
According to the grant rules, as set out in Provincial Law, the operating appropriations annual and canceled at year-end.
However, there are plans to transfer between the years of unused appropriations. The Regional Council may, in budget remarks on a given allocation indicate that you will be prepared to genbevilge any unused amount in the following year in the form of an increase in the annual grant. This statement has no independent grant nature, but is only an expression of the regional council's pre-set to a later submitted concrete supplementary grant application for the transfer of grant amounts.
It referred to the extent to which the net profit for the region's areas of activity reallocated for the following year.
The background to this report, there is information that may be significant for the region's economy. The list of transferred unused appropriations says that if the increased liquidity needs in relation to the adopted budget.
There are no special requirements to the list of transferred unused appropriations.
k. Construction and investment accounts
For major construction and investment work and submitting a separate construction and investment accounts. The term "works" used in the expenditure-based health area, while "investment work" used on construction projects in other regions where both the budget and presented in accordance with cost-based principles.
The following rules apply regardless of whether construction or investment work is one- or multi-annual.

Amounts gross cost of construction or investment work to 10 million. kr. or more, which is presented in a separate building or investment accounts. This will be done later in connection with the presentation of the financial statements for the year in which the construction or investment work is completed.
For construction or investment works under this limit may regional council choose to follow the same procedure, but is not required to do so. If there is not accounting separately, recorded revenues and costs of construction or investment work in the financial statements, and construction and investment work mentioned in the comments, see. Section 7.2.2.1.k.
l. Eventualrettigheder and liabilities, including guarantees
It is set in the region by law to:
The financial statements should, when it is presented by the Executive Committee of the Regional Council, include a list of the region's guarantee commitments.
In budgeting and accounting system is the overview referred to as the list of eventualrettigheder and liabilities, including guarantees.
The list of guarantees must at least appear guarantee amount at year-end who is the lender and for whom offered warranty.
By eventualrettigheder means those which in reality must be considered mode or facility grant, but the region has security in the form of mortgages or the like, and / or where the region has the right to have the grant repaid if the purpose for which the subsidy is granted, abandoned within a given time.
The list should also include other obligations and rights that may be present, for example. regarding withdrawal or relapse of real estate.
This also applies to liabilities that differ from provisions in that they can not be measured with sufficient reliability, and that it is not probable that settlement will result in a drain on the region's economic resources.
Finally, the substantial financial commitments in connection with leases or operating leases appear in the records.
Amounts in the list of eventualrettigheder and liabilities, including guarantees given throughout the 1,000 kr.
In addition to the rules for the contents of the directory are no specific formal requirements for this.
m. Staff Summary
Prepare a list of posts that will contain mention of position consumption and indications of wage costs as a minimum for each area of ​​activity in the region.
Staff architecture must as a minimum show the human resources converted to full-time employees by fields of activity:
health
Social services and special
Regional development
Common Purpose and administration
The statement shall also show the consumption of each area in accordance with:
The budget for the financial year
Actual spending in the financial year
Actual consumption in the year before
The wage scales in the establishment plan shall show the total staff costs booked during grouping 010 staff, including labor costs (keystone 1) and pension provisions for civil servants (Article 0.3). Staff costs are specified in the same way as post consumption see. above, ie the areas of activities and budget and financial year.
Staff Review can be expanded according to design requirements, there are minimum requirements.
The financial statements should, when it is presented by the Executive Committee of the Regional Council, include an establishment plan.
7.3 Reporting of financial information
The financial statements must be submitted electronically to the Ministry of Welfare, by 1 June, see. Section 7.6. In addition, there separately in connection with the financial statements with the form requirements submitted certain statements and information to the central authorities for use for statements of total regional activity as well as statistical purposes in general.
7.3.1. Specifications for accounting
The specifications of the accounts corresponding to the reporting of specifications for the budget. However, in some respects speak of a greater degree of specification for the accounts concerned, as part of the accounting plan approved in the accounts, but not in the budget. This applies arts specification, the budget alone is authorized to species 4.0, 4.5, 4.6, 4.7, 4.8, 4.9, Art 5.1, 5.2, 5.9, type 7.1, 7.2, 7.6, 7.7, 7.8, 7.9, 8.5 and 8.6, while accounts authorized for all species, including keystone 0
There drafting specifications to the financial statements, ie a summary of the final items where specification level corresponds to the authorized account plan. Specification ratio is as follows:

• Main account
• Main Function
• Function
• dranst
• Ownership
Cost Center (where authorized in the accounts)
• Grouping (operation and construction)
• Art
The specifications on the accounts must be reported no later than 1 April to Statistics Denmark.
Amounts in specifications to the accounts given throughout kr.
7.3.2 Specifications for the accounts function 10/01/01 02/10/01 Hospitals and Social deals and special
The specifications for the accounts to function 1:10:01 Hospitals must be at the same level of detail as the special budget alert concerning hospitals, see. Section 5.4.4.1.





The cost given in 1000 kr.


Staff (grp. 010-030)


Medicine etc. (Grp. 120-140)


Other expenses (grp.110, 150-620)


Total



1. Medical Specialties















2. Surgical specialties















3. Other specialties















4. Psychiatry















5. Other















Sum (1-5)

























The form, which is calculated after expenditure based principles submitted mid-April to the Ministry of Welfare.




The specifications for the accounts also used by the National Board of Health in the basis for calculating the DRG rates of health.
In connection with the final accounts must function 1:10:01 Hospitals reported specifications of the accounts in accordance with the electronic forms available on Health website:
• Function
• dranst
• Ownership
• Cost Center
• Grouping (operation and construction)
• Art
The specifications to the financial statements must be submitted no later than 1 April to Health.
The specifications for the accounts to function 10/02/01 Social offer, special education and counseling must be made at the same level of detail as the special budget reporting on social services, see. Section 5.4.4.2.





The cost given in 1000 kr.


Gross Operating
expenses


common
expenses
and central
of administration, etc.


investments


Total



Day care services for children and adolescents








Special day care and special clubs











OFFERS FOR CHILDREN AND YOUTH WITH SPECIAL NEEDS







Residential institutions for children and young











Secured residential institutions for children and young











FOR THE ELDERLY AND DISABLED







Nursing care etc. the elderly and disabled







Preventive programs for the elderly and disabled







Assistive technology, consumer goods, home furnishing and transport (under 67 years)







Assistive technology, consumer goods, home furnishings and travel (67 years and above)







ADVICE







Consultancy and advisory institutions







OFFER FOR ADULTS WITH SPECIAL
NEEDS







Residential facilities for people with special social problems







Residential facilities for long stay







Residence halls for temporary stay







Alcohol abuse and treatment of alcoholics







Treating drug users







Activity and social







Sheltered employment







TEACHING







Special education for children in preschool through 10th grade







Special educational assistance for Preschoolers







Special educational assistance to adults







sum



















The form, which is calculated after expenditure based principles submitted mid-April to the Ministry of Welfare.




The table is calculated according to expenditure-based principles and must be exhaustive of all spending on function 02.10.01, ie it must include both operating and capital expenditures. Similarly, it should be exhaustive for the cost of common purpose and central administration who booked on 2.60.40-2.80.70.
7.3.3. Specific financial information
Welfare Ministry emits prior to the transaction-related clearance per. 1 April of the necessary form material to the preparation and submission of the specific financial information. The form is mid-April to the Ministry of Welfare.
The schedule for specific financial information includes financial information of varying character as needed, for example. special personnel information and information about the deposited amount.
7.4 Liquidity Overview and expected profit
7.4.1. Liquidity Overview calculated according overdraft rule
Is prepared each quarter - respectively at end-March, end-June, end-September and end-December - a liquidity statement prepared by overdraft rule.
Liquidity for overdraft rule is calculated as the average over the last 12 months of the daily balances on the features 6:10:01 to 6:10:11 (liquid assets) less the average over the last 12 months of the daily balances function in 6:50:50, excl. construction loans, which later converted into long term loans. In 2007, determined liquidity in overdraft rule as the average over the past part of the year of the daily balances on the features 6:10:01 to 6:10:11 minus average in the same period of the daily balances on the functioning of 6:50:50, excl. construction loans, excl. construction loans, which later converted into long term loans.
The cash flow statement should at least include information on liquidity of the past year calculated according overdraft rule at the end of each month. In 2007 overview, however, only contain information relating to the previous months of 2007. The regions are free to draw up a more detailed breakdown of the evolution of liquidity calculated according overdraft rule - for example, based on daily balances.
The statement accompanied by explanatory notes. The notes explain, inter alia, the background for the last 12 months cash developments and the outlook for future development. In 2007, the report did alone for development in previous months in 2007.
The quarterly drafted liquidity overview must be continuously presented to the regional council members and members of municipal councils in the region. The overview presented to the members within one month of inventory - respectively on Feb. 1, May 1, August 1 and November 1. It is noted that it is not required that the statement addressed at a regional meeting or a council meeting unless there is a specific request.
Liquidity is calculated according overdraft rule be reported quarterly to the Ministry of Welfare. Reporting information on liquidity at end-March, end-June, end-September and end-December.
Is prepared each quarter - respectively at the end of March, June, September and December - a liquidity statement prepared by overdraft rule. The overview presented to the members of the regional council and local councils in the region by the first of the month following the statement, ie February 1, May 1, August 1 and November 1.
The cash flow statement should at least include information on liquidity of the past year calculated according overdraft rule at the end of each month. The statement accompanied by explanatory notes.
Liquidity is calculated according overdraft rule be reported quarterly to the Ministry of Welfare. Reporting information on liquidity at end-March, end-June, end-September and end-December. The notification shall be made within 1 month after the statement, ie February 1, May 1, August 1 and November 1.
7.4.2 Expected annual result
Is prepared each quarter - respectively at end-March, end-June, end-September and end-December - a summary that provides an overall presentation of the expected annual profit for each of the three regional areas of activity, as the regions economy is divided in conjunction with the budget. In the health prepared presentation for expenditure-based principles, while at the social services and special education and regional development area is determined by cost-based principles.

The statement must be accompanied by an analysis and assessment of the expected annual results and an explanation of the causes of deviations from the budgeted and what initiatives possible. slippages causes. The analysis of the total budget variances would be based on the items, which are licensed by the budget adoption and subsequent additional appropriations. It shall provide a schedule set by certain formal requirements. The schedule drawn up in accordance with the schedule, which is reproduced as Appendix 8 in section 7.7.8.
The list could also include more specific information on the three areas of activity.
The overview presented each quarter for the regional council members and members of the municipal council in the region. The overview presented to the members within one month of inventory - respectively on Feb. 1, May 1, August 1 and November 1. It is noted that it is not required that the statement addressed at a regional meeting or a council meeting unless there is a specific request.
The statement sent quarterly to the Ministry of Welfare. Reporting information on expected financial end-March, end-June, end-September and end-December.
Is prepared each quarter - respectively at the end of March, June, September and December - an overview that provides an overall presentation of the expected annual profit for each of the three regional areas of activity. The overview presented to the members of the regional council and local councils in the region by the first of the month following the statement, ie February 1, May 1, August 1 and November 1.
The statement must be accompanied by an analysis and assessment of the expected results and an explanation of the causes of deviations from the budgeted and what initiatives possible. slippages causes.
It shall provide a schedule set by certain formal requirements. The schedule drawn up in accordance with the schedule, which is reproduced as Appendix 8 in section 7.7.8.
The statement sent quarterly to the Ministry of Welfare. There, information on the expected annual profit at end-March, end-June, end-September and end-December. The notification shall be made within 1 month after the statement, ie February 1, May 1, August 1 and November 1.
The list compiled by expenditure-based principles for health and for cost-based principles for social services and special education and regional development area.
7.5 Audit
Region Act contains in §§ 23, 28 and 29 provisions for the regional audit. The rules are detailed and clarified in the Interior and Health order no. 390 of 2 May 2006.
It follows from the provisions that the Regional Council should assume professional auditors. The review shall be permitted to conduct inquiries, etc., it deems necessary. The detailed rules on the review determined in an audit regulations.
The financial statements submitted by the Regional Council for review before 1 June of the following year, see. Section 7.1 above.
The review will be determined whether the accounts are correct, and whether the transactions covered by the financial statements are consistent with appropriations granted, the regional council's other decisions, laws and other regulations, contracts and customary practice.
Furthermore, it must be ensured that the management of the funds and the operations of the companies whose accounts are covered by the audit, is due financial consideration.
There is thus provided an ongoing audit of the region's financial statements. The performance audit in the regions differ from the requirements for local government auditing arising from § 42 paragraph. 2 of the Local Government Act in that performance audit is directed at the administration's implementation of the regional council's decisions and against the regional council decisions.
Finally, the Auditor General on its own initiative or at the request of the Public Accounts inquiries carried out in accordance with the Act on the Audit of State Accounts of the region's financial statements and selected accounting areas including. The Auditor General has authority for such investigations access to the region's financial records, etc. in accordance with §§ 12 and 13 of the Law on Auditing of Public Accounts etc.
The audit shall report on the audit of the financial statements, which endorsed that the audit was conducted in accordance with revisionsregulativets provisions.
The audit report shall be submitted to the Regional Council before 15 August.

The annual report must then be submitted to the Executive Committee and other regional authorities and considered at a meeting of the Regional Council. See the description of this procedure in Section 7.1.
In addition to the audit of the financial statements, the audit regularly a critical review of the region's accounting etc. and deliver sub-review thereof.
Treatment of the audit delberetninger will follow the same procedure as for the Annual Report.
7.6 Overview of deadlines for financial reporting, etc.
The time limits in connection with accounting, financial reporting and auditing, as discussed in the previous section are summarized in the table below. All dates refer to the year following the year in which the accounts relate.





15 January-late February
Before April 1
No later than April 1
In mid-April
Before 1 June
Before 15 August,
By 30 September


Supplement period expires.
Posting Proper clearance
Specifications (including balance) submitted to Statistics Denmark.
Specifications for the accounts function 10/01/01 02/10/01 Hospitals and Social deals and special education and special financial information submitted to the Ministry of Welfare.
The financial statements submitted by the regional council for revision and submitted electronically to the Ministry of Welfare on e-mail: budgetregnskab@vfm.dk.
The audit shall report on the audit of the financial statements to the regional council.
Accounting, audit report and the decisions of the regional council has taken in connection therewith, is sent to the regulator.




7.7 Appendix to Chapter 7
7.7.1 Appendix 1 - Income statement

The content of the income statement main items are described below:
7.7.1.1 The accounting entries tariff payments and other operating income.
Accounting records should contain revenues posted on the keystone 7. The accounting entries in the income statement can be supplemented with a note showing revenue specified in the species from 7.1 to 7.9. Specifying the notes to the financial records are no formal requirements.
7.1.1.2 The item staff costs
The item must contain the region's personnel costs are defined as groupings 010-030. The item can be supplemented with a note showing personnel costs specified species, including species 0.3 Pension provisions for public servants, 0.7 Holiday pay, 1.0 Salaries, 4.9 Other services (agency, courses, etc.).
7.1.1.3. The item of material or activity costs
The item must contain the region's material and activity costs, which are defined as grouping 110.
7.7.1.4 The item depreciation and amortization
The item shall include depreciation on the respective activity areas fixed assets, so whether they appear in the region's fixed asset register and the notes to fixed assets in the financial statements. Depreciation be on amounts be consistent with the depreciation shown in the notes to the balance sheet relating to land and buildings, plant and machinery and fixtures - including IT equipment.
The accounting entries in the income statement can be supplemented with notes showing amortization divided into the categories of fixed assets. Specifying the notes to the item is not formal requirements.
7.7.1.5. The item other operating costs
The item shall include the costs not covered by section. 7.1.1.2-4
7.7.1.6 The item common purpose and administration
The item must be supplemented with a note explaining the distribution key for the allocation of common purpose and administration of the region's areas of activity. The note may additionally contain the breakdown of the costs for common purpose and administration, for example, specified on the main level of functioning in nomenclature. This specification is optional.
7.7.1.7 The item interest
The item must be supplemented with a note explaining the distribution key for the allocation of interest on the account 1 and 3. The note may additionally contain the specification of the interest costs, for example specified on the main level of functioning in nomenclature. This specification is optional.
7.7.1.8 Operating costs

The item must operating costs (incl. Common purpose, administration and interest) for the region's three areas of activity.
Gross costs must be specified in the notes to the income statement for the respective activities. As a minimum specified gross costs on the main level of functioning in nomenclature.
7.7.1.9 The accounting entries in financing income
Accounting items include activity areas' financial income:
Block grants from the state
Grund - and development contributions from the municipalities
Activity Specific grants from the state
Activity-dependent contributions from the municipalities
Objective financing
The accounting entries are in the income listed under the areas of activity, revenues should be attributed. There is no note requirements for accounting items under finance income. Accounting records should contain the balance of the accounts in the authorized account level specified in Annex 1, to which reference is made.
7.7.1.10 The item operating profit
The item must be supplemented with a note showing the accumulated results for the region's three areas of activity. Social services and special education and regional development area is self-financing, see. § 3, paragraph. 3 of the Decree on the regions' budget and accounting, auditing, etc. This means that the two activity areas budget for the subsequent budget year after year must demonstrate operating results that correspond to previous year's profit according to the financial statements presented.
The note to the operating result is the same note which added to the balance sheet item operating results forward to next year, see. The discussion in Section 7.7.2.1.
7.7.2 Appendix 2 - Balance

The balance is required for each field of activity show the carrying amount of
fixed assets
inventories
physical plant for sale.
In addition, for social services and special education as well as regional development area displays the accumulated profit.
Assets and liabilities not attributed to the activity fields of health, social services and special education and regional development, is part of the region's total balance.
With the prescribed requirements to balance displayed so that the region's balance only partially broken down by activity. In practice, the division only at the educational significance include To show how the activity areas separate economy is part of the region's total balance.
7.7.2.1 Notice requirements, etc. to balance
The accounting entries in the balance sheet shall be consistent with the corresponding accounts in the authorized account plan. The accounting entries in the balance sheet can be supplemented with notes as necessary. The following notes to the balance sheet is authorized and must be disclosed in financial statements in the prescribed form:
The item tangible fixed assets must be disclosed in notes to be developed in accordance with the formal requirements of Annex 4 - 7, see. Section 7.7.4.
The movements in the item equity for the region in everything must be explained in a note.
The item operating results forward to next year must be specified in a note that shows social services and special area and regional development area between bills with the previous year incl. inlet and outlet.
The balance can be equipped with additional notes and specifications in each region as desired.
7.7.3 Appendix 3 - Cash flow statement

The cash flow statement shows the cash flow impact of the region's financial statements.
The cash flow statement between total cash flow from operations and investment must be calculated for each of the three areas of activity.
Other liquidity dislocations attributable solely to the region's total balance.
The individual items in the cash flow statement should be documented and coordinated with the respective items in the income statement and balance sheet.
7.7.4 Appendix 4 - Note to tangible assets - land and buildings
Land and buildings





thousand.


health


Social and specialun-Dervis molding


Regional development


Common purpose and of administration


Total











Cost price. January 1 200y


0



0


0


0


0



Additions








departure








retained
















Cost price. 31 December 200y


0


0


0


0


0











Depreciation and impairment at 1 January 200y








Depreciation


0


0


0


0


0



Write-downs








Depreciation and amortization disposals
















Depreciation and impairment at 31 December 200y


0


0


0


0


0











Carrying amount at 31 December 200y
















The public property of land and buildings belonging to the region totaled. January 1 200y

















7.7.5 Appendix 5 - Notice to tangible assets - plant, more specialized equipment, transport means and the like
Plant and machinery





thousand.


health


Social and specialun-Dervis molding


Regional development


Common purpose and of administration


Total











Cost price. January 1 200y


0


0


0


0



0



Additions








departure








retained
















Cost price. 31 December 200y


0


0


0


0


0











Depreciation and impairment at 1 January 200y








Depreciation


0


0


0


0


0



Write-downs








Depreciation and amortization disposals
















Depreciation and impairment at 31 December 200y


0


0


0


0


0











Carrying amount at 31 December 200y

















7.7.6 Annex 6 - Notice to tangible assets - furniture, including IT equipment
Inventory including IT equipment





thousand.


health


Social and specialun-Dervis molding


Regional development


Common purpose and of administration


Total











Cost price. January 1 200y


0


0


0


0


0



Additions








departure








retained





















Depreciation


0


0


0


0


0



Write-downs








Depreciation and amortization disposals
















Depreciation and impairment at 31 December 200y


0


0


0


0


0











Carrying amount at 31 December 200y

























7.7.8 Annex 8 - Schedule for use in 2008 concerning. regions quarterly profit guidance





Net Operating Company (million. Kr.)


Initial budget


Adjusted budget


Consumer Rate. (X date)


Expected profit



1 Health (expenditure-based - dranst 1 + 2)







of which 1.10 Hospitals







of which 20.1 Health insurance etc.







thereof 20.01.12 Medicine







of which 1.70 Share of common purpose and administration







of which 1.80 Share of interest etc.














2 Social and special education (cost-based - dranst 1 + 2)







of which 2.70 Share of common purpose and administration







of which 2.80 Share of interest etc.







of which 2.85 Special administrative tasks







its estimated cost (keystone 0)














3 Regional Development (cost-based - dranst 1 + 2)








of which 3.70 Share of common purpose and administration







of which 3.80 Share of interest etc.







its estimated cost (keystone 0)














4 Joint purpose and administration (cost-based - dranst 1 + 2), excl. 4.70 Transfer to the main account 1-3







of which 4.65 Share of interest etc.







its estimated cost (keystone 0)














5 Interest etc. (dranst 4)














Net Construction Company (dranst 3) (million. Kr.)


Initial budget


Adjusted budget


Consumer Rate. (X date)


Expected profit



1 Health














2 Social and special














3 Regional development














4 Joint purpose and administration








Net operating activities is calculated for all items as net operating costs of at dranst 1 and 2. Funding of dranst 7 omitted thereby.
The expected result should be formed from the following variables:





A


The adopted budget



B


Given additional funds (incl. Supplementary appropriations concerning. Transferred appropriations)



C


Expected additional appropriations in the rest of the year (if they are not politically approved states expected additional / less consumption)



D


Expected additional appropriations relating. transfer of funds to the next budget



E


(= A + B + C - D) Expected annual result




The sum of the shares of common purpose and administration (Fct. 1.70, 2.70 and 3.70) is matched by the determination of the main account 4, excl. The main function 4.70 Transfer to the main account 1-3.
From budget 2009 surpasses health at cost-based principles. This implies a minor adjustment of the table, as shown below. The adjustment means that the keystone 0 Calculated costs also must state for health.

8 RECOGNITION AND MEASUREMENT OF PROPERTY AND ANY INTANGIBLE ASSETS
Contents Page
1 General rules for registration of assets from 8.1 to 1
8.1.1 Definitions and Terms 8.1 to 1
8.1.2 General rules for recognition and measurement of
tangible assets 8.1 to 3
2 Fixed assets 8.2 to 1
8.2.1 Anlægskartotekets basic structure of 8.2 to 1
8.2.2 Anlægskartotekets string of digits from 8.2 to 5
8.2.3 Information for fixed assets register 8.2 to 6
3 Rules for the different categories of assets 8.3 to 1
8.3.1 Tangible fixed assets 8.3 to 1
8.3.2 Intangible assets 8.3 to 7
8.3.3 Current assets 8.3 to 13
4 Important definitions 8.4 to 1
8.1. General rules for the registration of assets
The agreements on municipal and county economy in 2003 entered into between the government and respectively KL and Danish Regions, it is agreed that in connection with the existing system in 2003 and as of 2004, an overall status balance that includes both financial assets and tangible fixed assets and real estate for resale. Opening Balance established per. 1 January 2004. The information provided to the opening balance transferred from fixed assets register to the status of the balance sheet based on the categorization of assets, as described in Section 2.1 below.
This implies that the registration of tangible assets in the fixed asset register with effect from 1 January 2004 is mandatory for all the municipal and county accounts.
Agreements on local authority finances concluded between the Government and the local partners for 2004 is apparent that the infrastructural assets and non-operational assets (eg. Land acquired for recreation, nature conservation or recovery purposes) will not be included in the balance sheet .
In the agreements on the municipal and county economy for 2005 is between the government and the municipal parties agreed that intangible assets erhvevet for consideration and intent generated intangible assets creature and central for task performance to be recorded in the balance sheet if the value of the assets can be measured Trustworthy.
In connection with the agreements on the local and regional economy for 2007 is agreed that inventories should be recognized in the balance sheet from accounting 2007. From Accounts 2008 is also mandatory to include due holiday pay and all provisions.
This chapter provides rules for recognition and measurement of tangible and intangible assets, sites / buildings for resale and inventories.
8.1.1 Definitions and concepts
In this chapter use a number of concepts that are derived from the Annual Accounts Act (Act no. 448 of 7 June 2001 on Commercial Enterprises' Presentation of Financial Statements, etc.). The concepts can be largely transferred to the regional sector, and it is therefore appropriate as far as possible to use the same terminology used in the private sector as well as in international accounting standards. It should be emphasized that the Annual Accounts Act in its entirety does not apply to the registration of assets in the regions, but in some cases it is chosen in a certain extent rely Annual Accounts Act principles. These include the definition of assets.
Below defines a number of terms.
An asset is defined in the accounting literature very broadly as an acquisition that
firstly, associated with the future economic benefits or potential services, and
on the other hand is the result of an already occurred event or transaction and
thirdly, where the future benefits or future service potential is controlled by the authority (in this region).
That asset is associated future economic benefits or service potential, for example. be the case when the asset is part of a production or provision of a service. These include buildings used for specific projects such as hospitals, social institutions, and this applies to special equipment and means of transport. There may also be future benefits in terms of cash flows, for example. will apply for land or buildings held for resale. Furthermore, there could be no benefits in terms of the possibility of reducing or limiting future payments. This could, for instance. be future maintenance costs.

That asset is the result of an already occurring event means in practice that there is an asset that the region has acquired (bought) or even produced. Events that are expected to occur in the future - for example. the intention to buy a particular property or the like - produces therefore not in itself an asset.
That region controls the future benefits means that the asset in the future represent a value for the region.
Typical assets in the regions will be land and buildings for various purposes, various technical systems, large machinery, transport equipment and fixtures. The assets can be used either alone or together with other assets.
No distinction - as illustrated below - generally two types of assets:
Fixed assets and current assets.
An asset is an asset that is intended for permanent use or ownership, and were acquired for use in the production of goods and services, rental or for administrative purposes. Other assets are classified as current assets. It is not the asset kind of bearing on the case of a fixed asset or a current asset, but the region's purpose to possess or use the asset. A building, for example. be both an asset and a current asset - though not at the same time. Use of the building instance. to hospital and is expected to serve this purpose in the future, assets should be classified as a fixed asset. Held building contrast for sale, it would have to be categorized as a current asset.
Fixed assets traditionally divided into tangible, intangible and financial, assets.
Tangible assets are defined as a fixed asset with physical substance for permanent ownership or use. Examples include real estate, machinery, transport equipment and fixtures. Intangible assets are defined as identifiable non-financial assets without physical substance for permanent ownership or use. In the private sector, for example. be patents and trademarks, in the regional sector will typically consist of cost for development projects eg. investment in systems or certain software costs. Financial assets include long-term investment Financial. The financial assets are not considered further in this context, referring to the financial status of the main account 6.
In relation to current assets are the regions relevant to distinguish between land and buildings held for resale on the one hand and inventories of various kinds on the other side. Other types of current assets, for example. securities and cash, but these current assets are not considered further here, since they will continue to be covered by the financial status of the main account 6.
The breakdown of the different categories of assets can be illustrated as shown below:
* These types of assets are not considered further as they appear in the main account 6
Recognition is a broad term that is used for activation or recording status and balance of income and expense recognition in the income statement (profit and loss account). Recognised assets is an expression of the items included in the balance sheet. Section 3 describes the criteria for recognition of different types of assets in the fixed assets register.
Measurement used in place of the old concept of valuation and is the term for the amount which the asset is recorded in the fixed assets register and the status of the balance. The starting point is still the historical cost convention and in Section 3 describes the rules for measuring different types of assets.
Please refer to Section 5, which contains a number of useful definitions.
8.1.2 General rules for recognition and measurement of intangible assets
The criteria for recognition and measurement of great importance to the status of the balance sheet and thus the accounts result and it is therefore important that all regions follow the same principles. Sections 3.1, 3.2 and 3.3 covers the rules for recognition and measurement, respectively. tangible and intangible assets and for working capital, as there may be minor differences in the rules for the different categories of assets. This section describes the general rules for recognition and measurement of assets.
Recognition - What assets be included in status?
The main rule is that tangible assets must appear in the fixed assets register when they meet the following conditions:
Expected use of more than one period (ie the asset has a useful life / span of more than 1 year)
Value of the asset can be measured reliably
The asset has a value that is equal to or higher than the amount triviality

The first condition for an asset to be included in the fixed assets register and the status of the balance sheet is that the expected use in more than one period. This is due to the inclusion of tangible fixed assets is based on an accrual of these acquisitions over the expected delivery or service life. The cost of the acquisition impact on not only the financial statements in the year of purchase, but distributed over the useful life equivalent to the consumption of the acquisition. Buyer region a car to 200,000 kr. Which is expected to be used for 5 years allocated the purchase price of 40,000 kr. Over the 5 years.
It is a further condition that the value of the asset can be measured reliably. This provision is similar in Accounts Act and helps to ensure that excluded assets, which rests on a fragile and uncertain basis. It will typically be internally generated intangible assets as human knowledge resources that sorted out because of this provision (see Section 3.2.).
The last condition for the recognition of assets is that the asset has a value equal to or exceeding the amount triviality. Assets with a value of 100,000 kr. To be included in the fixed assets register and the status of the balance sheet, while assets under 100,000 kr. Must not be recorded in the fixed assets register and the status of the balance. In some cases, there could also be that the assets included in the fixed assets register, even though the assets each have a value below the minimum limit. This would, for example. be the case if they purchase a large number of individual parts such as furniture, boards, etc. for a single purpose - such as the arrangement of accounts in connection with the construction, extension or modernization (see. Moreover, the description of Category 3 Inventory Section 2.1, which among other things deals with the registration of total acquisitions of assets that individually have a cost below triviality limit).
Non-operating assets should not be included in the fixed assets register.
Tangible assets with a value of regione mainly cultural or historical character and therefore can be categorized as cultural heritage shall be specified in the fixed assets register if the assets meet the above three criteria. For example. be different art objects or buildings and monuments of historical significance. In some cases it may be difficult to determine a reliable value for assets of this nature and they will therefore not be recognized because they do not meet the second criterion cf. Above.
Measurement - How valued the assets?
The main rule is that tangible assets are measured at cost. This is basically whether the case of fixed assets (assets for continuing use or ownership) or current assets (inventories and land / buildings for resale). Cost is traditionally defined as the amount granted as consideration for the asset, whether this is acquired from an external party or internally generated. This means that the cost price consists of the purchase price including duties or any other charges in connection with the acquisition - however exclusive of VAT. Furthermore, costs directly related to the first putting into service of the asset are included in the cost. For example. be costs associated with assembly or installation of the asset, shipment costs and fees of the advisers needed to consult before the asset can be used. Any volume discounts or similar items are deducted the cost. The cost of an asset that the region itself produces will be based on the same guidelines so that all costs associated with producing and deploy the asset is included.
There are several advantages to measure the assets at cost price. In the first case of an objective value, which supports the principle of objectivity in the regional budget and accounting system. Secondly, there is a value that region often know or can immediately identify, and third is the historical cost remains the starting point in the Danish Financial Statements Act. In 'annual report - comments on the Annual Accounts Act' described the cost as follows:

"In general there will be no trouble finding the purchase price. The amount from the supplier's invoice - purchase price - is a starting point for the valuation. There can also be no deed, delivery contract, etc. ... When purchasing such. larger machines and systems, it is usual to ensure continuous operation with simultaneous purchase of spare parts, which are capitalized and depreciated together with the main asset. Costs for improvements to an asset added to the asset's purchase price ... .Anskaffelsespris for a tangible asset includes the purchase price and expenses directly attributable to the acquisition and preparation costs of the asset. Purchase price is calculated less any price reductions and discounts ".
8.2 Records for fixed assets
The detailed record of the region's tangible assets happens in a separate installation directory. Construction The file contains different information on each asset - including The type of asset which area (function) the asset is used for the asset, accumulated depreciation, etc.
General information regarding the value of assets, the depreciation etc. transferred from fixed assets register a balance sheet total balance that includes both information about the financial assets value as on the substantive value of the assets from the fixed assets register. The information is transferred from fixed assets register to the status of the balance sheet based on the categorization of assets, as described in Section 2.1 below. Status The balance will contain information on the value of the region's land and buildings, plant, machinery and more specialized machinery, equipment, transport etc. Likewise transferred from the main account 6 Information about the region's financial assets and liabilities to the overall status of balance.
Fixed book is basically an internal tool in each region, and made only formal requirement for a general categorization of the assets of the fixed assets register (see. Below categorization). It also imposes a number of substantive requirements in terms of authorized rules on the recognition and measurement of intangible assets, and requirements for the information that must at least be generated based on the fixed assets register (see. Section 2.3 and section 3).
8.2.1 Anlægskartotekets basic structure
The categorization of the region's tangible assets in the fixed assets register should at least follow this categorization. It is optional to make a further subdivision in different types of assets, for example. 01 can be divided into administrative buildings, buildings for service purposes, infrastructure and public facilities.
TANGIBLE FIXED ASSETS: (Optional)
01 Land and buildings
02 Plant, machinery, more specialized equipment and transport
03 Inventory - including computers and other IT equipment
04 Tangible fixed assets under construction and prepayments for tangible assets
INTANGIBLE ASSETS (Obligatory from accounting 2005)
05 Expenditure for development projects and other intangible assets acquired
OMSÆTNINGSAKITVER
06 Inventories / storage, (mandatory from accounting 2007)
07 Land and buildings intended for resale (mandatory)
The definition of each category are described below. There may in some cases be doubts about the specific categorization of an asset. In these cases, the asset main objectives form the basis for categorization. For example. be the case with a pumping station or substation. Here, the technical installations / plants most often be the key element, because the building can be considered a 'outer shell', also being a substantially smaller amount compared to the technical plant. The entire facility must be registered as 02 Plant, machinery, more specialized equipment and transport.
01 Land and buildings (mandatory)
This category includes various buildings. The category includes both buildings used for:
various services (hospitals, social institutions, etc.)
administrative purposes (administration buildings, etc.)
miscellaneous purposes (parking garages, etc.).
Land and buildings intended for resale are not included in this category but are recorded under category 07 land and buildings for resale. The same applies to a previous asset (eg. A social institution), put up for sale.
Attributed to a building expenses and installations that are necessary for the building function. This applies to special installations and land improvements such. sewerage and garden and parking.
It is noted that leased buildings also recorded under this category.

To this category belong also reasons that are not held for sale. This applies to both built-up land as undeveloped land.
The category land and buildings also includes the region-owned public facilities.
Buildings are usually considered to have a limited life, and these assets must be depreciated systematically over its useful life. All things being equal regarded land and buildings used for production or for a specific service purposes, for example. institutions etc. to have shorter life than administration buildings. Land used is not expected to have a limited useful life and must therefore normally be made from depreciation. Can the value of the land is not maintained, for example. as a result of pollution, and is assumed to be a permanent impairment, written down value of the land, however (see. also section 3.1 on impairment).
In connection with the agreements on the regional economy for 2007, it was agreed to authorize the following useful lives within the category land and buildings:





The building's use


examples


lifetime



Administrative purpose


Administrative buildings etc.


45-50 years



Various services


Hospitals and social institutions


25-30 years



Various purpose


Underground car parks, etc.


15 years




It should be noted that the use of special useful lives of assets within the above categories that were acquired before 1 January 2007, in connection with the opening balance for 2007 see. Section 8.4
There is also defined the following valuation principles and lifetimes concerning. decor in rented premises.







Valuation principle


lifetime



Leasehold improvements


cost


10 years or above lejekontaktens duration




Leasehold improvements include local facilities where the device itself has made special adaptations of the rented premises and held sums. Local Interior held by the landlord are not recognized on the entity's balance sheet. Leasehold improvements include costs related to the well proven design that meets the tenant's specific needs. Have acquisition character of furniture or the like that is not well proven, recognized the cost as "Furniture". Deposits paid to the landlord in connection with the conclusion of lease agreements, etc. classified as a current asset.
02 Plant, machinery, more specialized equipment and transport (obligatory)
This category includes acquisitions in the nature of technical systems and larger machines and special equipment. The category includes large grass mowers, cranes, lifting systems, special machines or special equipment for commercial kitchens, central laundries and the like.
Furthermore category includes various kinds of hospital equipment such. scanners, X-rays, accelerators, laboratory equipment, beam cannons ect.
The category also includes various forms of transport, inter alia cars, buses and minibuses ,.
For this category, there may be problems of demarcation for both buildings and the specific installations that are often included as part of the building (see. 01 Land and buildings above). A guide for the delimitation between 01 Land and buildings 02 Plant and machinery and more specialized equipment may be what is included in the official property. Including a special installation as part of the public land, it will be correct to include the installation subcategory 01 Land and buildings.
In connection with the agreements on the regional economy for 2007, it was agreed the following periods shall be used concerning. plant, machinery, more specialized equipment and transport mites:






category


examples


lifetime



Plant


Toilet Facility M..V.


30 years



Machines





Snow plows and sweepers



Asphalt, concrete and mortar machines



Mechanical equipment for waste handling (pumps, air cleaners / fans mm)



Electric motors / machines



Machines for commercial kitchens, laundries, sheltered workshops and the like





10-15 years



Special equipment


Laboratory equipment


5-10 years



Transportation


Larger trucks and buses
Trailers include passenger cars and disability


5-8 years




It should be noted that the use of special lifetimes of technical systems and means of transport that were acquired before 1 January 2007, in connection with the opening balance for 2007 see. Section 8.4
03 Inventory - including computers and other IT equipment (obligatory)
This category includes various kinds of furniture including office furniture, shelving, hospital beds and furniture and fixtures in the institutions. Inventory also includes fax machines, scanners, copiers, computers and other IT equipment, telephone, and communication systems. To this category belong also lighting, curtains, blinds, carpets, dishes, pictures, etc.
In addition, this category includes art objects, for example paintings, sculptures, books, etc.
It should be noted that many acquisitions within this category itself falls below the amount threshold limit. Considered inventory instead as total acquisitions by function and service life - eg. office furniture or telephone - it is appropriate to recognize inventory as an asset. Can often cause doubt about which purchases under this category must be included in the fixed assets register and included in the state balance. The practice is that inventarkøb activated when there is a new construction, extension or material modernization. Is that just talk about replacing individual parts, for example individual office furniture, these acquisitions are not included in the fixed assets register or the status of the balance sheet but expensed only as an operating expense in the year of acquisition.
In connection with the agreements on the regional economy for 2007, it was agreed the following periods concerning. equipment - including computers and other IT equipment:





category


examples


lifetime



IT


It and other communication equipment as well as larger servers


3 years



Inventory


Office furniture and fixtures in institutions


3-5 years



Fixtures


Electricity and plumbing equipment
Playground equipment
Tools
Gauges and instruments


10 years




04 Property, plant and equipment under construction and prepayments for property, plant and equipment (obligatory)

This category is used for temporary placement of expenditure relating to prepayments for tangible fixed assets and costs of tangible fixed assets under construction. The amounts entered under this category must appear on the status of the balance sheet, but the depreciation will only commence once the assets are in use, and the amounts under this item are transferred to another category under property, plant and equipment (01-03). Is there such. talk about current payments for the construction of a social institution, the value of this category to 01 Land and buildings, when the institution was built.
INTANGIBLE ASSETS
05 Expenditure for development projects and other intangible assets acquired (mandatory from accounting 2005)
This category includes various intangible assets acquired for consideration. It may also include relate to acquired patents, rights or licenses for software. It is noted that internally generated intangible assets should not be recognized in fixed asset register and balance, unless the asset is central and essential for the performance of tasks and can be measured reliably.
TANGIBLE OMSÆTNINGSAKITVER
06 Inventories / storage, (mandatory from accounting 2007)
This category includes different types of inventories example. for use in the production of services. A requirement to recognize inventories and stocks of fixed assets register is that there is major or significant stocks where the goods are consumed in a different period than they were acquired in, and therefore for purposes of evaluation of financial statements is important that there is an accrual of expenses in line with the consumption of inventories.
Significant inventories under this category, for example. include larger stocks in hospitals, while it should be emphasized that smaller stocks of spare parts should not be recognized.
Depreciation of this category (see Section 3.3.)
07 Land and buildings intended for resale (mandatory)
This category includes various land and buildings which the region holds for resale. For example. be about subdivision areas. The decision to sell an asset, which has hitherto been classified as an asset - for example, a building that has been used for institution - there must be a re-categorization of the asset.
Depreciation of this category (see Section 3.3.).
8.2.2 Anlægskartotekets string of digits
Records for fixed assets constitute a separate registration system and are not directly integrated into the authorized account plan. The assets recorded in the fixed assets register using a string of digits / account number which contains an assignment to functioning in the authorized account plan. Digit string contains different information on each asset and comprises a total of 14 digits.
The first two digits refer to the category of the asset. Third and fourth digits are reserved for a voluntary subdivision of the asset type. As mentioned above, it is voluntary to make a further subdivision of the types of assets than the established categorization. Eg. may 01 Land and buildings are divided into land, buildings for service purposes, administrative buildings and public facilities. Similarly, 06 Inventories / storage, divided in inventories by region for example. hospitals etc., or by product type. Fifth digit refers to the main account level and the sixth and seventh to the main functioning. The eighth and ninth digit concerns functioning and tenth digit indicates ownership. The digits eleven through fourteen refers to the cost center.
Categorization of the asset (see above.) 2 digits
Additional voluntary division 2 digits
Main Item 1 digit
Main function 2 digits
Function 2 digits
Ownership 1 digit
Cost Center 4 digits
1 2 - 3 4 - 5 6 7 - 8.9. - 10. 11. 12. 13:14
Category / type of asset
Further breakdown
Main Account Level
Main Function
Function
ownership
Cost Center
When the individual asset recorded in the fixed assets register, must at least be attributed to the function which the asset belongs. Where cost center is authorized must also happen assignment here.
For assets used for various purposes, indicate the function number to which the asset primarily used for.
The region may choose to have assets of private institutions that have entered into an operating agreement with the region, stated in the fixed assets register. Specify ownership 2. The assets shall be stated in the region's balance.

The above 14 digits constitute the authorized account number of the fixed assets register. The region may choose a different order for the dimensions given in the digit string. It will moreover be appropriate to refer to the individual asset.
8.2.3 Information for fixed assets register
In the fixed assets register should be mentioned various information about each asset. It concerns the following 8 values:
cost
depreciation for the year
accumulated depreciation
writedowns
accumulated impairment
revaluations
accumulated revaluations
the book value
In addition, states:
Any residual value
depreciation base
For current assets should give equivalent information. Residual value, depreciation basis and depreciation is not relevant to current assets
The 8 first values ​​must be of the 7 authorized categories of assets recorded in the above order; cost of depreciation, accumulated depreciation, impairment losses and accumulated amortization, revaluations, accumulated revaluations and book value. If a value is not relevant for a given asset, indicate instead 0s. It is voluntarily report residual values ​​and depreciation basis .. If the reported residual value must be reported as a value no. 9 and the depreciation base as a value no. 10.
If the region wants to meet other purposes, and therefore beyond the acquisition value register eg. replacement cost or realizable value of the fixed assets register, place these values ​​in the following period. The registration of these additional values ​​than the historical acquisition cost organized by the municipality itself. For example, it is likely that the region only in selected areas want to follow the future investment needs and therefore these limited areas also enters the replacement value of the fixed assets register. However, it is important that for example. replacement cost and realizable only following the registration of the other values.
In order to ensure consistent reporting of the above information must be regions use the following directories for the various information. The cost, book value, depreciation basis and any revaluation specify all as a positive value (no sign) Depreciation and impairment losses specified contrast with a negative sign. The residual value will always assume a positive value, ie that the municipality expects to sell the asset for a fixed period of ownership.
In cases where it is expected that there will be costs associated with disposing of the asset recorded a note in the fixed assets register. An asset must not assume a negative residual value.
The information from fixed assets register can be posted in the region's financial systems and provide the basis for cost accounting. Construction The file contains the information necessary to costing (see. Chapter 9) and is an essential tool if the region wants to assess and compare the costs of different solutions of a given task.
8.3 Rules for the different categories of assets
This section describes the rules for recognition and measurement of various asset classes ie respectively, tangible assets, intangible assets and current assets.
8.3.1 Property, plant
Tangible assets can be defined as real estate, machinery and equipment acquired for permanent ownership or use in the region for production, rental or administrative purposes and to be used in more than one accounting period. Typical tangible assets are buildings, large machinery and equipment.
Recognition of tangible fixed assets
The criteria for tangible fixed asset is recognized in fixed asset register and the status is that the cost can be measured reliably and it is probable that the region's future economic benefits associated with the use of the asset (see. Asset definition in section 1.1) . That cost can be measured reliably satisfied most often immediately at the price paid for the asset or by estimating the costs associated with producing asset.
Additional requirements which must be met to recognize an item of property, is:
Expected use of more than one period (ie an expected useful life of more than one year)
The asset has a value in excess of 100,000 kr.

It may in some cases be difficult to determine what constitutes a separate asset, as more assets can act together. This applies, for example. a building located on a plot. In such cases, the assets are recorded as separate assets if the various 'parts' have different lifetimes. In the example of the regional building located on a regional because the two assets are recorded separately because the building has a limited life (probably between 30 and 50 years), it must be depreciated over, whereas the reason - as a rule - is likely to have a unlimited life, and their value should therefore not be amortized. This applies even if the building and grounds are acquired simultaneously and serve a single purpose such. as a social institution and related areas.
Similarly, a building and its installations are treated as two separate assets. This is due to differences in life expectancies, which building mostly likely to have a longer life than the various installations in the building. In cases where an exception to the general rule that recognizes assets with different useful lives separately, recording a note in the notes to fixed assets register.
In other cases, the individual assets are recognized in the fixed assets register as an asset. This applies in connection with the purchase of several smaller assets to a single purpose and by inventarkøb used in new buildings or major modernization / renovation of an existing building. As an example, pointed to the purchase of a larger number of PCs where PC investment is considered one asset, and the total cost of a PC amortized over the expected life example. 3 years. A complete replacement for renewal of an existing system, shall be recognized as an asset. Subsequent purchases of parts to replace faulty devices should be seen as maintenance and thus recorded as an operating expense. If, however, an extension of the system should be regarded as an approach to the existing asset, and thus included in the fixed assets register if materiality recital and other criteria are met. Another example is inventarkøb in connection with the construction of an institution or a major modernization of an existing institution.
In summary, major purchases of assets, each of which falls below the minimum limit, is recognized as an asset if they are part of an overall system, have the same use and / or purchased in connection with the building or major recent refurbishment.
Tangible fixed assets under construction - eg. an institution that is being built - is also an asset for the region. Assets under construction should be included in the fixed assets register under "04 Tangible fixed assets under construction and prepayments for tangible fixed assets" and are measured at accumulated payments until the asset is finished and can be transferred to the category of the asset relate, for example. "01 Land and buildings". Depreciation of tangible fixed assets under construction and advance payments for fixed assets must not be initiated until the asset is put into use and transferred to the category to which the asset relates.
Measurement of tangible assets
Tangible fixed assets are measured at cost.
The cost consists of the purchase price incl. duties or any other charges in connection with the acquisition - though excl. VAT. Furthermore, costs directly related to the first putting into service of the asset are included in the purchase price.
For example. be costs associated with assembly or installation of the asset, shipment costs and fees of the advisers needed to consult before the asset can be used. Any volume discounts or similar deducted from the purchase price. The cost of an asset that the region itself produces will be based on the same guidelines. In cases where in order to ensure continuous operation is necessary spare part purchases in connection with the acquisition of the asset, these must be included in the cost and depreciated along with the asset.
As an exception to the application of the cost applies to buildings acquired before 1 January 1999 should be measured at the public valuation. January 1, 2004, adjusted for depreciation and amortization and write-ups made in 2004 and subsequent years. This also applies in cases where the cost of building acquired before 1 January 1999, the region is known. It should be noted that because the value to be separated from public property to provide the actual property value and thus the calculation of depreciation down and revaluations of older properties.

Subsequent expenses related to a given asset may only be added to the asset value they deliver a real improvement in the asset ie, that the future financial resources that the asset provides the region increased beyond the originally assumed. This can, for example. be the case if the subsequent cost means that asset life, capacity or quality of output is increased beyond the originally assumed. Subsequent expenditure that does not result in an increase in the financial resources which the asset
adds the region, are required to be recorded as an expense in the accounting period they relate to (written off). Basically, the costs of repair or renovation of an asset should therefore be recorded as an expense in the period when the repair or renovation occurs. If, however, on a thorough renovation, which results in an improved active, for example. because the life is increased beyond the originally assumed, or the asset's capacity increased, renovation cited as an approach to the asset.
Is there doubt as to whether subsequent costs must be written off in the year of purchase or added to the asset value (recorded as an approach), consider the following:
exceeds the amount for the subsequent spending a de minimis level of 100,000 kr.,
increased asset life, capacity or quality beyond the originally assumed
Only if both conditions are met should cost added to the asset value.
Depreciation of tangible fixed assets
The basis for depreciation of tangible fixed assets determined at the time of recognition as cost.
In a few cases there may be a residual value to be deducted from the purchase price and is not included in the depreciation base. The residual value is the value that the region expects to receive for the asset at the expiry of its use value less any dismantling, selling, or restoration costs. The residual value is only deducted from the acquisition price in cases where it believes that it will contribute a significant share of the total purchase price, or where there is a contract with an agreement with a third party to acquire the asset for a specified period. Typically it will only be relevant to talk about residual values ​​for assets, where you know in advance the ownership period. For example. be medical equipment. For these assets is typically an ongoing replacement as the region's period of ownership is limited and there is experience with any. sales value.
Most often, the residual value of tangible fixed assets, however, represent a very small portion of the cost and therefore will not have any significant influence on determining the basis for depreciation.
Finally, note that in some cases may be costs associated with disposing of an asset, for example in cases where there are large restoration costs. In such cases, a note on this in the fixed assets register.
Tangible assets must be amortized over their estimated useful lives. The purpose of making depreciation is to allocate the purchase price of an asset systematically over the asset's useful life. In this way, visibility of the costs associated with the use of the region's assets. This parallel registration of fixed assets means that costs related to the subsequent use of the asset visible.
There may be specific issues of significance to the life that makes it necessary to derogate depreciation times, for example.
the risk of technological obsolescence
any legal restrictions on the use of the asset
whether the asset's estimated useful life depends on the life of other assets
the expected wear of the asset, which depends on the functioning of the asset will serve
In addition to the segmentation of the fixed assets register, section 8.2 Specified lives of different groups of assets that are mandatory for the regions to follow.
Depreciation shall begin in the year in which the asset is put into use. A possible change of the useful life resulting changes in future depreciation so that the asset is depreciated over the new remaining useful life. Change in useful life entails not, however, correction of depreciation already made.
Subsequently, the value of the fixed asset register
After the asset is recorded in the fixed assets register must be stated in the fixed assets register and status at cost less accumulated depreciation and any impairment. The value of the region's assets be kept under regular review.

If it is found that the value of a fixed asset has unexpectedly deteriorated considerably compared to the value it recorded in the fixed assets register, and the value drop is not considered to be temporary, the asset is written down to the lower value. It is important that provisions are made with caution.
The value of tangible assets must therefore be written down in cases where the asset is depreciated significantly based on an actual event, so the write-down is based on an objective basis. For example. be caused by a fire, other property damage, detection of contamination on the site where the plant is built, or new legislation making the current system outdated in relation to the purpose they are used for. Tangible fixed assets must not be written down on the basis of subjective assessments or due to a general price trend. If the value of a fixed asset is written down for example. as a result of damage, reduced depreciation base equivalent.
New legislation may be listed also justify an impairment. At a fundamental change of legislation in one area can be introduced stricter requirements for the design and facilities which means that the current system can not be considered to have the same value in future operations. A write-down of the value of the asset in that case shows the requirements for an investment (eg. A renovation), which brings back the asset to a contemporary level.
The impairment must have a degree that leads to the future depreciation amount is adjusted to the value that is expected to have in the future service production. The asset must never be measured at a negative value, but if there is a significant cost associated with remediation, should be disclosed further in a note.
If the value of a group of assets conversely increases significantly relative to the cost and appreciating perceived to be permanent, the region may choose to revalue these assets value to the higher value. One must be very careful revaluation. Transient value recovery does not warrant revaluation. Revaluations should also only be based on an actual incident that results in a lasting increase in the value of the asset, and only if it can be made on an objective basis. Revaluation of tangible fixed assets will only rarely occur. In cases where conducted revaluations must revaluations added to the depreciation base.
A principle of neutrality requires that you register an expense when it threatens, but not record an income when realized. One should therefore exercise greater caution in relation to revaluations than in relation to write-downs. Thus, it is important to emphasize that the write-ups from this principle must not affect operating results, as there is a realized gain. Impairment the contrary treated as an impact of the operation in line with this year's depreciation.
A tangible asset recorded in the fixed assets register as a departure when it is no longer used in the region, and it is not expected that it will bring the region economic resources or service potential.
Information in the fixed assets register
The following information must appear in the fixed assets register .:
cost
depreciation for the year
accumulated depreciation
writedowns
accumulated impairment
revaluations
accumulated revaluations
the book value
In addition, states:
Any residual value
depreciation basis
In addition, the expected useful life, and any impairment stated in the comments on the fixed assets register.
Particularly on leased assets
At a finance lease asset is defined as an asset that region leases and where substantially all the risks and rights by holding transferred to the region, although the ownership has not formally transferred to the region.
It is linked to a number of accounting issues for recognition and measurement (valuation) of finance leases.
Similarly Statements Act must finance leases are capitalized in fixed assets register and recognized in the balance sheet. This is because they are considered to be the region's control, even if the legal ownership of the asset does not belong to the region but to the lessor. Finance lease assets are included in the fixed assets register as comparable acquired assets, see. Section 1.2 of this chapter.

A leasing arrangement is financially if the region is primarily made of this financing reasons. But apart from the definition of financial leasing is not unique. The following are examples of situations that individually or in combination, will result in a lease is classified as a finance lease:
The ownership of the leased asset are transferred to the region on the expiry date of the lease agreement.
The lease term covers the major part of the asset's useful life.
The present value of the minimum lease payments to the lessor largely corresponds to fair value.
Leasing asset is so specialized that only the region can use it.
The region has an attractive purchase option at the end of the period.
Upon termination of the lease worn lessor's loss of the region.
The region incurs costs from the cancellation of the lease.
Gains / losses accrue to the region by changes in the fair value of the leased asset.
The region has an option to lease the asset for an additional period after the lease expired at a rent which is substantially lower than market rent.
All of the above indicators will not necessarily be fulfilled to the case of a finance lease asset. It must be assessed individually in a specific situation. It is important to emphasize that it is the content of the lease agreement, especially if it is concluded by financing reasons that are essential for the classification of the lease as finance leases.
If the criteria for capital leases are not met, the asset is not included in the fixed asset register and balance, since in this case the case of operating leases.
Operational leasing is similar to a traditional lease. In operating leases, the leasing period is often much shorter than the asset's useful life. The asset acquisition is thus not fully recovered over the rental period, but re-rented several times or sold by the leasing company after the expiry of the lease. For operating leases, the responsibility of maintenance obligation and insurance risks typical leasing company, as the leasing company has to bear the risk and responsibility for the asset as at ordinary rental agreements.
Finally, it should be noted that financial leasing is comparable with debt financing, why finance leases covered by Executive Order no. 1345 of 11 December 2006 on the regions' borrowing and granting guarantees and the like. Borrowing Order contains no rules on leasing finance operational procurement, and therefore access is possibility. Borrowing Order assimilates lease financing of fixed loans, why these leases should be attributed to the region's borrowing limit.
Calculating the cost of the leased asset
The leased asset is recognized in fixed asset register and recorded as an asset in the balance sheet. The financial leased asset is recognized in the fixed assets register under the category where a corresponding acquired asset is placed for example. 'Plant and machinery, more specialized equipment and means of transport'.
The region should recognize finance lease assets like other fixed assets at cost, measured as the lower of the fair value of the leased property or the present value of the minimum lease payments plus expenses.
The fair value is the amount at which an asset is expected to put into a transaction between unrelated parties.
Minimum lease payments are the payments that the lessee is obligated to pay the lease term and any sums guaranteed by or for the lessee, which in practice typically corresponds to future lease payments.
If the region gets an advantageous option to purchase the asset, so that at the inception of the lease is reasonably certain that the option will be exercised, the estimated minimum benefits both to include the benefits payable over the lease term and the payment required to exercise this purchase option.
When calculating the present value of future lease payments used the interest rate implicit in the lease as the discount rate, whichever is available. If this is not the case, instead used the lessee's incremental borrowing rate.
The internal loan interest rate in the lease is the discount factor, the inception of the lease is the present value of future lease payments plus any residual value to be equal to the fair value of the asset.
The lessee's incremental borrowing rate is the interest that the region has to pay on a similar lease or similar debt financing by the same amount, maturity and security.

Leased assets must be depreciated under the same rules as the region's own acquired tangible assets. If there is reasonable assurance that the region will obtain ownership of the leased asset at the end of the lease term, the asset shall be fully depreciated over the shorter of the lease term or its useful life.
The accounting treatment of lease obligation mentioned in konteringsreglerne concerning. function 6.55.79 Debt Liabilities. financial leasing, see. Chapter 4.9.
example
The region choose to lease a vehicle. The fair value of the vehicle is 343 075 kr. (Excl. VAT), the lease payment is annually 65.778 kr. And the internal rate of return is 3%. Leases and depreciation period is 3 years.
The region is responsible for service and maintenance of the vehicle and that it has a salvage / scrap value of 171.574 kr. At the end of the lease term. In practice, this is done by the region itself sell the vehicle and pay 171,574 kr. To the lessor at the end of the contract.
The provision in the lease agreement that gains / losses borne region by changes in the value of the vehicle in relation to the agreed value of the contract and the fact that the responsibility for maintenance of the vehicle imposed regione, makes the case of financial leasing. The other indicators of financial leasing is not met in this instance.
The vehicle is recognized in the fixed assets register to the present value of the minimum lease payments (cost) incl. residual value. The present value is calculated as follows:
(((1 + r) n-1) / (s * (1 + r) n) * y) + (1 + r) n * p, wherein
r = internal rate
n = leasing period
y = constant annual minimum lease payments, ie the present value is as follows
s = residual value
(((1,033-1) / (0.03 * 1.033)) * 65,778) + (1,03-3 * 171,574) kr .. = 343.075 kr.
It is noted that the present value of the minimum lease payments incl. residual value is equal to the fair value in this example.
Depreciation is provided by (343075-171574) /3=57.167 kr. Annually for 3 years. Depreciation of fair value, as they are expected to have a residual value at lease expiration, and when title passes to the region when the lease term expires.
By comparison, it can be stated that if the region itself buys and finances the vehicle and keep it for the residual value is 0, the annual depreciation by an amortization period of such. Six years calculated at (343,075 / 6) kr. = 57 179 kr.
8.3.2 Intangible assets
This section provides a description of the rules that regions be followed by the recognition of intangible assets in the fixed asset register and the state balance.
Intangible assets are defined as identifiable non-financial assets without physical substance acquired for permanent ownership or use in the production, lease or similar. Typically there will be no development. It can be costs for various development activities such. investment in systems or certain software costs.
Recognition of intangible assets
A criterion for an intangible asset recognized in status, is that it is identifiable. At an intangible asset is identifiable means that the asset represents a separate asset or region otherwise can calculate the future benefits or future service potential of the asset.
In order to recognize an intangible asset in fixed asset and inventory must also apply, it is likely that the region will be future financial resources associated with it (see. Asset definition in section 1.1) and that asset can be measured reliably.
For internally generated intangible assets, it is often difficult to determine the asset value reliably. This type of intangible assets should only be included when the asset is central and essential for task performance.
For intangible assets acquired for consideration to the asset reliably measured, and these should be included in the fixed assets register.
Additional requirements which must be met to recognize an intangible asset is:
Expected use of more than one period (ie an expected useful life of more than one year)
Intangible assets with a value of more than de minimis threshold of 100,000 kr. Is recognized if the asset meets the criteria for recognition.
Measurement of intangible assets
Intangible assets are measured at cost.

The cost of intangible assets includes the purchase price incl. any charges for customs or similar in connection with the acquisition. With the cost must also be considered other costs directly related to the first putting into service of the asset such. honoraria for consulting advisers. Any discounts associated with the acquisition of the asset deducted from the purchase price.
Subsequent expenditure related to an intangible asset may only be added to the asset value, if they imply that the future economic resources that the asset provides the region increased beyond the originally assumed. This can, for example. be the case if the subsequent cost means that asset life, capacity or quality of output is increased beyond the originally anticipated. Subsequent expenditure that does not result in an increase in the financial resources that the asset provides the region, are required to be recorded as an expense in the accounting period they relate to.
Usually it will for intangible assets, be very difficult to assess whether subsequent expenditure on the asset will result an improvement in the asset so that the amount of future benefits from the asset will increase. Therefore, expenditure on intangible assets after the asset has been recognized in status, as a rule, always be considered an expenditure written off, and thus do not affect the measurement of the asset.
The amortization of intangible assets
The basis of depreciation for intangible assets is determined at the time of recognition as cost. In each case there will exist a scrap value of the asset to be deducted from the purchase price or cost. The residual value of intangible assets will usually be zero added to the depreciation base may be determined as historical cost. However, this is not the case if a third party has committed itself to buy the region's intangible asset after the expiration of the expected useful life.
Intangible assets will be amortized over their estimated useful lives. For intangible assets may be used at maximum amortization period of 10 years. This is because the intangible assets have a high risk of technical or technological obsolescence, and the uncertainty in determining the life span is greater the longer the lifetime is assumed to be. The amortization period must not exceed 10 years.
In its assessment of an intangible asset's useful life, the following factors are considered:
the expected useful life of the asset
the typical lives of similar assets
the risk of technological obsolescence
any legal restrictions on the use of the asset
whether the asset's estimated useful life depends on the life of other assets
the expected wear of the asset, which depends on the functioning of the asset will serve
Subsequently, the value of the fixed asset register
After an intangible asset recorded in the fixed assets register should indicate to the historical cost less accumulated depreciation and any impairment.
Regions must regularly review the value of the intangible assets are assessed. In some cases it may be appropriate to record an intangible asset.
Impairment of asset value should only be made where the value of the asset as a result of an actual incident deteriorates considerably and it is estimated that this change in the asset value will be permanent.
It is not allowed to make revaluation of intangible assets, as there is a great deal of uncertainty associated with this type of assets.
An intangible asset accounted for in fixed assets register as a departure when it is no longer used in the municipality, and is not likely to bring the region economic resources or service potential.
Information in the fixed assets register
The following information must appear in the fixed assets register.
cost
depreciation for the year
accumulated depreciation
writedowns
accumulated impairment
revaluations [not relevant: enter 0, since it is not allowed to make revaluation of intangible assets]
accumulated revaluations [not relevant: enter 0, since it is not allowed to make revaluation of intangible assets]
the book value
In addition, states
Any residual value
depreciation basis
In addition, the expected useful life, and any impairment stated in the comments on the fixed assets register.
8.3.3 Current assets

Current assets are defined as assets that are not fixed assets. Current assets traditionally defined as goods and services held for resale as part of a normal course of business.
In the regional context, current assets mainly include various types of items - primarily land and soil - which are intended for resale, and stocks of goods for personal consumption or that relate to the performance of a given service task. There can be no raw materials and products and goods to the region's own consumption. Examples of regional inventories are such. in health care. It may be the case of stocks of medicines hjælemidler or the like.
It should be noted that in relation to the current assets alone is mandatory to include land and buildings for resale in the fixed asset register. Revenue recognition assets such. inventories is voluntary, but it is recommended that these are recognized if there are significant changes in the level of stocks from year to year, and an accrual therefore gives a more accurate picture of the resources consumed.
Recognition of land and buildings for resale
Land and buildings for resale should always be recognized in fixed asset register and the state balance. A prerequisite for an asset can be recorded as a current asset is that it is considered a future resale. Land and buildings not owned for sale but for an undetermined purpose is considered as tangible assets. Determine when a building or a plot is an asset or a current asset, the purpose of owning the asset. If the plot or building owned for permanent ownership and use, the asset is considered an asset, while it should be considered as a current asset if the asset held for sale. The asset status changes from the moment a decision is taken on a sale and the asset is no longer used directly in service production. It is thus not the asset's character but the purpose of owning what is decisive in determining whether the asset is recorded as an asset or as a current asset.
For example, if an institution moves out of a building that is put up for sale this building changing its status to a current asset. Being the institution residents and uses the building will need to be able to quantify resource consumption of service production in kindergarten dictate that the asset retains its status as the asset that is amortized. In this case, however, of a point in the fixed assets register indicate that the building is for sale.
Measurement of land and buildings for resale
Land and buildings for resale are measured at cost plus any processing costs.
Subsequently, the value of the fixed asset register
The value of current assets are not depreciated as current assets not intended for continued use but to disregard sale or consumption in the ongoing operation.
After the asset is recorded in the fixed assets register must be stated in the fixed assets register and status at cost less any impairment losses.
If it is found that the value of land or buildings for resale has unexpectedly deteriorated considerably compared to the value it recorded in the fixed assets register, and the value drop is not considered to be temporary, the asset is written down to the lower value. It is important that provisions are made with caution.
If the value of land and buildings for resale reverse increases significantly relative to the cost and appreciating perceived to be permanent, the region may choose to revalue these assets value to the higher value. One must be very careful revaluation. Transient value recovery does not warrant revaluation. Revaluations should also only be based on an actual incident that results in a lasting increase in the value of the asset, and only if it can be made on an objective basis.
Revaluations must not affect operating results, as there is a realized gain. Impairment the contrary treated as an impact of the operation in line with this year's depreciation.
Information in the fixed asset register
The following information must appear in the fixed assets register.
cost
depreciation for the year [not applicable - here indicated 0 for current assets]
accumulated depreciation [not applicable - here indicated 0 for current assets]
writedowns
accumulated impairment
revaluations
accumulated revaluations
the book value
Recognition and measurement of other current assets

Inventories should be recognized if the value exceeds 1 million. kr. Inventories are below the minimum limit of 100,000 kr. is not recorded.
Inventories of de minimis level and 1 million. kr. to be registered if there are changes in inventories, which are deemed to be material. The materiality criterion must be documented.
Recognition of current assets should be no major or significant inventories, where it has significance for the evaluation of financial statements that made an accrual of use. Recognition of inventories is particularly important in cases where year after year are significant shifts in consumption patterns and shopping patterns. Eg. can the health sector have a goal of always having a certain stock of medicine for emergency situations. If this store is always constant, it in itself is not interesting, although the value of the stock exceeds 100,000 kr. What makes the store interesting is that consumption itself is unpredictable and is 'crooked' across the financial year.
The measurement of inventories must include the cost and any processing costs and other costs directly attributable to the product concerned. Cost includes any taxes and other costs directly attributable to the acquisition. Any volume discounts, bonus or similar contrast deducted from the purchase price. If there is an inventory for later consumption which is not processed must inventory recorded on the status of the purchase price.
When consumption from the warehouse expensed value of the consumed - for example, based on a weighted average price of the stock.
For other stocks, such as aids it is possible to identify each asset for example. a wheelchair, and here instead operation, the actual cost when you pick up the wheelchair. Alternatively, it is agreed that the stock value is managed according to the FIFO principle (first in first out). This means that it is always the oldest record and will be charged first to make sure that the store consists of reasonable date of acquisition value.
In considering what principle to be applied should be based on how specific each asset can be identified (here you can actually purchase price or FIFO) is used, or whether there is an amount of a uniform mass (weighted average). Most standard memory modules for ERP systems can handle these principles.
When inventory levels are used, the record is deleted from the fixed assets register.
Information in the fixed asset register
The following information regarding other current assets shall be indicated in the fixed assets register.
cost
depreciation for the year [not applicable - here indicated 0 for current assets]
accumulated depreciation [not applicable - here indicated 0 for current assets]
writedowns
accumulated impairment
revaluations
accumulated revaluations
the book value
8.4 Establishment of the opening balance for 2007
In connection with the establishment of an opening balance sheet is a series of special conditions that apply.
It must first be emphasized that both recognition as measurement of assets in connection with the preparation of an opening balance is very important for the assessment of the region's financial statements. It is therefore essential that all assets that constitutes a significant value in the region's production of services are recognized in the fixed asset register and balance.
It should be noted that all tangible assets to be shown to the book value in the opening balance sheet. Can be made adjustments, so the measurement is made by the region's accounting policies.
8.4.1 Lifetime for selected fixed assets
For assets acquired or constructed before 1 January 2007, are below specified maximum remaining lifetimes that are compulsory to follow. The maximum remaining lifetimes means, for example, the administrative buildings (such as hospitals and social institutions) maximum can be depreciated over 30 years. It should be noted that the assets acquired January 1, 2007 or later must meet the times that exist in relation to the fixed assets register in section 8.2 is used.
Please note that the default lifetimes related to both fixed assets register as of the opening balance for 2007 may be waived if the contractual or legal conditions prevailing in another lifetime period.
TANGIBLE FIXED ASSETS:
01 Land and buildings





The building's use


examples



Maximum remaining life



Administrative purpose


Administrative buildings etc.


50 years



Various services


Hospitals and social institutions


30 years



Various purpose


Underground car parks, etc.


15 years




02 Plant, machinery, more specialized equipment and transport
This category includes acquisitions in the nature of technical systems and larger machines and special equipment. Based on section 8.2 of Budget and accounting system for the regions are the following maximum residue lifetimes:





category


examples


Maximum remaining life



Plant


Toilet Facility M..V.


30 years



Machines





Snow plows and sweepers



Asphalt, concrete and mortar machines



Mechanical equipment for waste handling (pumps, air cleaners / fans mm)



Electric motors / machines



Machines for commercial kitchens, laundries, sheltered workshops and the like





15 years



Special equipment


Laboratory equipment


5-10 years



Transportation


Larger trucks and buses
Trailers include passenger cars and disability


5-8 years




03 Inventory - including computers and other IT equipment
There are no specific rules concerning. lives of this group of assets in connection with the opening balance for 2007. Therefore, the stated lifetimes related to fixed assets register for this group of assets is used as the maximum remaining life, see. section 8.2.
8.4.2 Accounting policies by drawing up the opening balance
The region must in the preparation of the opening balance account for the accounting policies including depreciation periods for different types of assets, and an explanation of the accrual.
8.5 Important definitions
Depreciation: A systematic distribution of asset depreciation basis over its useful life.
The basis of depreciation Consists of purchase price or cost. In some cases, where there is a residual value, it must be deducted from the purchase price. For assets that are depreciated deducted depreciation, and assets that are revalued, added appreciation. Basically - ie by the commissioned, - determined the depreciation base as purchase price or cost less any residual value.
Depreciation: The depreciation period is identical to the time that the municipality expects to use the asset, ie the useful life.
Asset: An asset is defined in the accounting literature as an acquisition that a) are associated with future economic benefits or service potential, b) is the result of an already occurring event or transaction and c) where the future benefits or future service potential controlled by that authority

The acquisition cost / cost: The acquisition value consists of the purchase price incl. duties or any other charges in connection with the acquisition - though excl. VAT. Furthermore, costs directly related to the first putting into service of the asset are included in the purchase price. Any quantity discounts are deducted from the purchase price.
Asset: An asset that is intended for permanent use or ownership that are held for use in production, trade in goods and services, rental or administrative purposes.
Book value: Defined as purchase price or cost plus any revaluation and less depreciation and impairment losses.
Useful life: the period the asset is expected to be used for their intended purpose.
Replacement cost: The value or the amount to be paid for replacement or reproduction of identical assets or assets that have the same capacity.
Intangible asset. Defined as a non-financial asset without physical substance.
Tangible asset. An asset with physical substance.
Impairment. A reduction in the value of the asset as a result of an objective verifiable incident that has led to the future benefit of the asset is lower than its book value, and this value impairment expected to be permanent.
The net realizable value: Net realizable value is the estimated selling price less any completion costs and costs to execute sales.
Revenue Asset: Assets not intended for continuous use or ownership.
Revaluation: An increase in the value of the asset as a result of such. an improvement of the asset, which has caused the utility of the asset is higher than the book value, and this added value can be expected to be permanent.
Residual value. Defined as the estimated selling price less any nedtagelses, sales and restoration costs at the end of its useful life.
Economic life: The period during which the asset can be used economically rational for its purpose.
9 GUIDANCE ON cost calculations
Contents Page
9.1 Introduction 9.1 to 1
9.2 Definition of costing 9.2 to 1
9.3 Clarification of concepts from 9.3 to 1
9.4 The content of omkostningskalkulationen 9.4 to 1
9.4.1 Direct costs 9.4 to 1
9.4.2 Indirect costs 9.4 to 2
9.4.3 The timing of costs from 9.4 to 3
9.5 Costs related to capital stock from 9.5 to 1
9.5.1 Amortization of capital assets 9.5 to 1
9.5.2 Return on operating capital from 9.5 to 1
9.5.3 Return on invested capital from 9.5 to 2
9.6 Follow Costs 9.6 to 1
9.7 Tax 9.7 to 1
9.8 Help Form for costing 9.8 to 1
9.9 Example of calculating cost 9.9 to 1
9.9.1 General assumptions 9.9 to 1
9.9.2 Main elements of omkostningskalkulationen 9.9 to 2
9.9.3 Example of cost calculation using
using form 9.9 to 3
Chapter 9 Guidance on cost calculations
9.1 Introduction
In recent years the development of the municipal sector increased focus on the organization of municipalities' activities, including production methods and practices in the provision of municipal services. With the implementation of government initiatives on free-choice, service strategies and challenge the court's increased focus on the calculation of the cost of municipal services production.
This guide is intended - in connection with the authorized rules for the preparation of municipal budgets and accounts - to provide a general basis for municipalities and counties preparation of cost calculations. The guide is designed to provide practical instructions for the preparation of cost calculations, including in the calculation of costs pursuant. Act on udfordringsret, Law on Municipalities and Counties performing tasks for other public authorities and law on the free choice of personal and practical assistance, etc. It should be noted that there is a general guidance related to the calculation of costs. For special requirements on accounting statements, costings etc. for statutory cost calculations made to the specific legislation.

There are a number of initiatives aimed at the introduction of cost registration in budget and accounting system for municipalities and counties. Thus creation of keystone 0 incorporated facilities in budgeting and accounting system for recording depreciation, inventory changes and other calculated expenditure and revenue. as a result of municipal agreements for 2003 and the agreements concluded by extension, cost registration and use of keystone 0 in addition to the supply mandatory elderly care and health range from accounting 2004. It also follows the municipal agreement for 2003 that from 1st January 2004 established a progress balance for tangible assets - thereby providing the basis on which depreciation on tangible assets.
The approved rules of budgeting and accounting system is an essential basis for the preparation of cost calculations - eg. the basic costs, such as salaries, purchases, etc. typically included in omkostningskalkulationen. From Report 2004 can also be calculated depreciation on buildings, machinery, etc., see. Chapter 8 on recognition and measurement of tangible and intangible assets. The approved rules of budgeting and accounting system, however, is not in itself sufficient information for the calculation of specific costs and tariffs / prices for specific municipal services. There will thus linked to the approved budget and accounting system be needed for a number of additional elements for use in the preparation of cost calculations.
This is because, firstly, that the nomenclature is not necessarily divided clearly in areas where the preparation of cost calculations may prove necessary, see. Eg. Act on udfordringsret. It should be expected that in some cases drawing-up cost calculations alone for a share of an activity that is limited to a single function / grouping in the nomenclature - eg. the calculation of the cost of specific activities in integrated settings. Conversely, it is expected to arise where desired calculated the cost of an activity in which the attributable costs of several functions / groups - eg. by recognition of costs relating to various auxiliary / service functions.
Second reason is that the cost of all the resources used in production, will not necessarily appear on the approved budget / accounting. One example is the cost of the interest of the base capital linked to the production of municipal activities.
It should be noted that this guidance is based on the principle of calculation of the long-term average costs. On this basis takes into account that in the calculation must be included all costs, including both variable costs and fixed costs associated with the production of local services. The guidelines therefore can not be the basis for calculating the marginal cost of each activity (ie what it costs to produce an additional unit of that service). It should be noted that the guide described the possibility of calculating the cost implications associated with for example the use of external suppliers - resulting costs take into account that not necessarily all costs associated with a given activity immediately void the transition to the use of external suppliers for as regards the calculation of costs, it may also be noted that the Ministry of Finance's Economic-Administrative Instructions relating to the pricing and costing the state also refers to the principle of calculation of the long-term average costs.
9.2 Definition of costing
Before a costing is started it must be defined, for which activity costs required to be compiled. It must be clarified whether the costs should be calculated for a specific unit for a specific service, a more general type of services etc.

It is therefore in this specific case whether for example desired estimated costs limited to the actual operation of an institution. In this case, it is sufficient only to calculate the actual costs of the institution. If you want other hand, a statement of the total cost of a given service, for example. out of nursery school children must take into account a number of common costs associated with the service. For example the cost to the central administration. If omkostningskalkulationen be used in connection with the consideration of outsourcing, it may in some cases be appropriate to take into account any follow-up costs associated with the use of external supplier.
It is therefore essential that omkostningskalkulationen limited to the purpose of the calculation is intended. It is important to make such a definition in order to make it fall all the relevant costs to the activity for which the cost required to be compiled.
It should be noted that the calculation of the cost of a given service production generally do not include costs associated with the political, administrative tasks, etc., unless the calculation itself aims to quantify the costs thereof.
9.3 Clarification of concepts
The costs in each year appear in the budget / financial statements relate typical salaries, purchase of goods and services etc. which expenditure can cover the purchase of services and products consumed in full in each year. The costs may also cover the purchase of services and products that are used over a number of years, such as buildings and machinery. The cost can fluctuate from year to year and do not necessarily reflect each year's actual consumption of resources in the provision of municipal services. In other words, the cost of period acquisitions of resources.
This reflects the other hand, the value of the resources consumed during the production of municipal services. The cost for a given period are not necessarily coincident with the expenses associated with the corresponding period. Omkostningskalkulationen for a given product is carried out on the basis of the costs associated with the consumption of resources in the production of the product.
By omkostningskalkulationen must therefore be particularly aware that there are differences in costs and expenses in each year. There can not be solely based on the figure contained in this year's budget / accounts compiled a cost calculation for a specific task. It should also be noted that the total cost represents a calculated and not directly observable size. The cost calculation can contain a number of cost-accounting items which never figures in local government budgets / accounts.
9.4 The content of omkostningskalkulationen
In omkostningskalkulen included all costs for the narrowly defined activity. A variety of costs can be directly attributed to the production of the activity - eg. salaries, materials, etc. However, there may be a need to recognize expenses that are not directly related to the production of the activity. It can be costs in the budget are listed under the municipality's central administration - eg. the payroll - and costs for interest and depreciation of capital. In addition there may - depending on the scope and purpose of omkostningskalkulationen - be needed to determine any potential consequential costs associated with an activity. For the calculation of the cost implications, see section 9.6.
Costs associated with a given service, can basically be divided into two categories:
Direct costs
Indirect costs
It should be noted that there is no clear distinction between direct and indirect costs. The same cost, for example. in some municipalities appear as direct costs, while in other municipalities can be an indirect cost - depending on how each municipality has structured its business. If the activity is organized with an independent administration will their costs be included in the calculation as direct costs. If, however, a common administration where the activity is managed by a unit that manages multiple activities, the costs of administration included as indirect costs.
9.4.1. Direct costs

The costs that can be directly related to a particular activity, called direct costs. For the direct costs typically applies that there is a coincidence in time between the costs directly attributable to the activity and the corresponding cost. This typically applies for example. salaries and services.
Some acquisitions consumed not always at the same time that the cost thereof is held. Costs for this is not clear from this year's budget. This may apply, for example. purchase of materials to be stored. It is essential that only the costs of resources consumed directly involved in production is recognized as a direct cost.
Examples of direct costs
salary (all the components of remuneration, including pension contributions and holiday pay)
overtime / extra work
missions and travel
purchase of materials and specially purchased equipment (equipment consumed over more than one year and exceeding the de minimis threshold of 100,000 kr. or the municipality prescribed threshold limit in the range of 50.000 to 100.000 kr., see. Chapter 8, are recognized as cost of capital)
foreign services
repairs and maintenance costs
rent
electricity, heating, water
insurance
9.4.2. Indirect costs
Indirect costs are costs not directly attributable to the activity. Indirect costs consist of a variety of types of costs. First, it includes a number of indirect costs, which acts as an expense somewhere else in the municipal budget - here are typically common costs, for example, premises, administration, etc. In addition, must take into account a number of costs that are not necessarily shown in this year's budget - eg. depreciation costs for buildings. Finally, there are costs in general do not appear in the budget - eg. return on capital and capital assets.
It should also be noted that the calculation of the indirect costs also must be taken of any resulting costs associated with a given activity - eg. lediggjorte buildings expected to unused for a period and severance pay for civil servants. For the calculation of the cost implications, see section 9.6
Examples of indirect costs are:
local expenses (rent, heat, water, electricity, cleaning, maintenance, etc.)
office expenses (telephone, postage, office supplies, etc.)
indirect lønomkosntinger (canteen subsidies, training)
computing costs
costs of management, administration, etc.
insurance
development
calculated service pensions
calculated costs for statutory insurance
calculated skadesomkosntinger (self-insurance)
return on operating capital
return on invested capital
depreciation of fixed assets
Because of overhead charges often indivisible nature, they typically shared more. The essence of the choice of allocation keys is to obtain a realistic assessment of the costs incurred in the production of the activity, for example. the calculation of time. Another scheme is salary elements, where each activity share of common expenses determined based on how large a share of spending on the activity is compared to the area's total wage bill. Alternatively, for example. number of employees, area or local expenditure used as key.
9.4.3 The timing of spending
The timing of expenses in relation to the consumption of factors of production can be broken down as follows:
expenditure incurred in one year and where consumption takes place in the same year - for example. salaries and supplies
expenditure incurred in one year, but consumption is for a previous year or in recent years - for example. materials purchased for storage, which only consumed in a subsequent year, the construction and acquisition of buildings and civil service pensions.
As can be seen, there will in some cases be a difference in the timing of costs and expenses. This is because as mentioned earlier, the entire resource consumption in the production of a given activity does not necessarily take place the year of the expenditure.

It should also be noted that in omkostningskalkulationen should take into account a number of costs that are never included in the municipal budget / accounting. For example the cost of the interest of tied-up capital as well as costs for self-insured municipalities similar to what the municipality had paid the premium if the insured - for example, through an internal insurance scheme.
The cost concepts that are part of the overall costing, can be broken down as follows:





Direct costs are an expense of the municipal budget in the same year



+ Direct costs are an expense of the municipal budget in another year



+ Indirect costs are an expense of the municipal budget that year



+ Indirect costs are an expense of the municipal budget in another year



+ Indirect costs that are not characters in the municipal budget



= Total cost




9.5 Costs related to the capital stock
Costs associated with capital equipment include costs for depreciation of fixed assets (machinery, buildings, etc.) as well as the interest on variable and fixed capital. Cost of which is included in omkostningskalkulationen on an equal footing with other costs, but treated separately here because of the special circumstances that apply for the calculation of such costs.
9.5.1. Depreciation of fixed capital
In omkostningskalkulationen Costs for depreciation of fixed capital. Here it should be noted that the assets to be written off can occur in both operating and capital budget / -regnskabet. Are acquired, for example. computer equipment from the administrative budget, the associated costs included in the calculation. From 1 January 2004, which - among other things based on the fixed assets register, see. Chapter 8 - compiled an overall balance sheet balance comprising both financial and tangible assets. It will 2004 mention that the assets are depreciated.
Calculation of depreciation is provided using the straight line method, which is amortized equally each year, see. Chapter 8. Afskrivningsprocentens size is determined by the individual asset life expectancy / life. The life must correspond to the period in which the facility, taking into account the nature and cost of repairs and maintenance is estimated to be used in production. You can work with physical or economic life.
The physical life is determined both by wear and more activity-independent factors such as weather. The useful life is determined by example. technical obsolescence (new technology, new production methods, etc.). Is the economic life shorter than the physical, should the economic life used as a basis for calculations. It should also be noted that the calculation of the depreciation to be taken into account any residual value.
For a detailed description of the general rules for the calculation of depreciation, see Chapter 8
9.5.2. Return on operating capital
In omkostningskalkulen Costs for return on operating capital if there is an activity that involves significant costs for cash outlays in connection with the execution of the task. Return on operating capital must reflect the costs of liquidity interpretation of the production.
If payment of the activity is ongoing - eg. wages settled continuously and at-account billing - will in the calculation could disregard return on working capital. The same applies if the production time and credit is very short.
If, however, a longer production period during which payment of the product occurs only on delivery, possibly with credit, it may be necessary to include a return on working capital in the calculation.
The commercial interest will be the appropriate rate of return of these calculations. Since this is the return on operating capital used as a starting point a current / short interest rate.
9.5.3. Return on invested capital
In omkostningskalkulen included costs for interest on invested capital. The calculation is made at the basis of the residual values. The residual value is calculated as cost less any previous years' current depreciation, see. Moreover, Chapter 8.

In calculating the cost of the interest on fixed capital included all major fixed assets - whether they occur in the operating or capital budget. Are acquired, for example. computer equipment from the administrative budget, included the associated cost of the interest calculation. From 1 January 2004, which - among other things based on the mandatory fixed asset register, see. Chapter 8 - compiled an overall balance sheet balance comprehensive financial as well as physical assets. From 2004 made the return on the basis of entries in the fixed assets register.
The determination of the interest rate used in the calculation of return on the asset value should be based on the individual plant and nature.
In the case of assets with a long life, a rate of return that reflects the average interest rate over a longer period. Here for example is based on the effective average 10-year government bond as compiled by Danmarks Nationalbank. For assets with a shorter lifetime, a shorter interest rate used.
9.6 Follow Cost
Follow Cost is calculated on an equal footing with other costs. Whether in omkostningskalkulationen should take account of the cost implications, however, depends on the purpose of the calculation.
If a task to be carried out by an external provider, there may be some costs not lapse even if the job is no longer carried out in house. When considering the use of external supplier could thus take into account the resulting costs associated with external task execution.
As an example of the cost implications that are not immediately falls away from the use of external suppliers include
rental costs for premises that may be terminated after the start of a new period
lediggjorte municipal buildings that are expected unused for a period
rental of machines that can only be terminated after the start of a new period
lediggjorte machines, which will be partially or completely unused for a period
retraining of staff
severance pay for civil servants (allowance)
shares of common features that can only be adjusted after a period
There may also be cases where there will be new costs for the municipality if it no longer performs the task itself, but instead gets the job done by an outside supplier. Examples include additional costs for supervision and control of the external supplier.
9.7 Tax
The question of recognition of VAT should be treated differently depending on kalkulationens purposes.
A distinction is made between calculation of offers to perform the task for another public authority and calculation of a price to use for comparison with a private provider.
Furthermore, a distinction is made between, on the calculation of offers to perform the task for another public authority relates to activities covered by the law on value added tax or not.
Is the cost estimate prepared for the tender to perform the task for another public authority concerning the activities covered by the VAT law, the municipality's or county costs are calculated excluding VAT in the omkostningskalkulen - ie the cost of such. raw materials must be included in the costing excluding VAT. In return must be paid VAT on the price (the total cost calculation) that the municipality or county offers to perform that task. The procedure is similar to the current system for example. municipal utilities.
However, if people are talking about submitting an offer on a task that is exempt from value added levy. Value Added Tax Act, the municipality's or county tax expenses included in omkostningskalkulen - regardless of the tax expense actually reimbursed through the intercommunal VAT compensation scheme. However, required not submitted bids by the performance of such tasks VAT is added to the offer price.
Have omkostningskalkulationen designed to compare the price with the offer from a private vendor, who in the costing Excluding VAT costs. There must therefore be disregarded input tax - ie the VAT paid by the municipalities on the purchase of goods and services not included in a Registered Business in the municipality - reimbursable under the municipal tax equalization. There must also be disregarded registered VAT - ie settlement of VAT with Customs, which takes place in connection with the VAT registered company in municipalities - set off as input tax in VAT accounts in relation to Customs and Excise.
For a detailed description of VAT Please refer to Chapter 2.6.

9.8 Help Form for costing
Below is a table which can be used in the calculation of costs associated with a given activity. It should be noted that the form alone is prepared as a tool to be used for the cost calculations - there is no requirement for the use of form. It should be noted that the form does not necessarily include all costs that are relevant in the circumstances, but should be seen as a general guidance for the preparation of cost calculations.
Help Form for cost calculations





Direct costs


In this year's budget / accounts


In other budget / financial


Total



Costs meaning. Municipal budgets and accounts directly attributable to the task






Wages (*)






transport






materials






Especially acquired equipment and machinery (**)






services






Repair & Maintenance expenses






Rents (***)






El






Heating






water






Insurances (****)






Other direct costs












Total direct costs







(*) Must contain all lønbidrag including direct salaries, holiday pay, weekday / holiday pay, pension contributions and liabilities (including liabilities for civil servants' pensions), sickness benefits, ATP, working environment tax, insurance, overtime etc.
(**) Included are only costs for equipment and machinery that are written off in the accounts. Costs for equipment and machinery that are included in the fixed assets register are included in the section on costs related to capital stock.
(***) Here are recognized as rent, property taxes, property insurance, etc. Where the buildings owned by the municipality, include costs for the buildings in the section on costs related to capital stock.
(****) Here are costs to both insurance premiums and costs for self-insured municipalities of premium if the municipality was insured.





Indirect costs


In this year's budget / accounts


In other budget / financial


Outside the budget / -regnskabet


Total



Share of common expenses for the unit under which the task is performed (*)







Total costs (**) (a)








Total time consumption / number of personnel / payroll / other (***) (b)







Hours / personnel / payroll / -Other (***) used in production of the task (c)







Overall share of the common expenses for the unit under which the task is performed ((a / b) * c)














Share of joint expenses outside the unit where the task is performed (*)







Total costs (**) (a)







Total time consumption / number of personnel / payroll / other (***) (b)







Hours / personnel / payroll / other (***) used in production of the task (c)







Overall share of the common expenses for the unit under which the task is performed ((a / b) * c)










Costs related to capital stock (****)







Depreciation of buildings, machinery, equipment, etc., the unit where the task is performed







Return on invested capital buildings, machinery, equipment, etc., the unit where the task is performed







Return on operating capital for the unit under which the task is performed







Depreciation of buildings, machinery, equipment, etc., which partly involved in the production of the task







Return on invested capital buildings, machinery, equipment, etc., which partly involved in the production of the task







Return on working capital, partially included in the production of the task







Total costs related to capital stock














Total indirect costs








(*) The calculation can be divided into different types of common costs - eg. respectively labor costs, premises and equipment - if its use proportionally vary widely

(**) Wages (all the components of remuneration, including pension contributions) overtime / extra work, missions, travel, purchase of materials and specially purchased equipment, foreign services, repairs and maintenance expenses, rent, electricity, heating, water, insurance, office expenses (phone , postage, office supplies, etc.), indirect lønomkosntinger (canteen subsidies, training), computer expenses, management, administration, etc., auditing, insurance, development costs, calculated costs for statutory insurance and civil servants' pensions, calculated skadesomkosntinger (self-insurance) and various consequential costs such as rent expenses for rooms that can only be terminated after the start of a new period, lediggjorte municipal buildings are expected unused for a period to wait for the money to officials (allowance) as well as the control and supervision of external supplier.
Costs related to the capital stock are not included here, but rather in the section regarding costs related to capital stock.
(***) Other allocation keys can be used
(****) Must include costs for capital equipment for buildings, equipment, etc. that are both directly and indirectly linked to the production of the task.
9.9 Example of calculating cost
The following sections describe an example of the calculation of the total costs associated with the care of children in a creche in a day care center. The example outlines the outset of the general assumptions for example, as well as the overall cost elements in the calculation. The individual components of the calculation is then shown in the general aid scheme for cost calculations and detail in Appendix AD.
9.9.1. General assumptions
Please provide estimated the total costs associated with raising children in a specific nursery in the municipality. Thus, the calculated costs related to both the actual operation of the nursery as well as shares of the common features associated with the nursery, including shares of the cost of the central administration of childcare.
Vuggestuen of an integrated institution, consisting of both an vuggestuedel as one's kindergarten. In the institution's staff, which solely relate to the nursery section and staff that solely relate to kindergarten section. In addition, the nursery part its own budget to be used for the purchase of various materials, equipment, services, etc. There is also employed a manager who is responsible for the entire institution. Furthermore, there are a number of other common costs between nursery section and kindergarten part - for example the cost of cleaning, maintenance, electricity, water, heating, etc.
There in the central administration employed a number of people who only deals with the central administration and coordination of municipal daycare area. These individuals are physically located at the town hall.
In addition there is in the municipality one Child and youth administration, carrying a managing director and a secretariat. The Director and the Secretariat is physically located at the town hall and works with a number of tasks relating to children and young people - thus forming daginstitutionsområdet only a share of the Director and the work of the Secretariat.
It should be emphasized that the following statement of costs does not cover all types of costs that can be included in a costing, but merely represents an example of a cost calculation.
The total direct and indirect cost in the example is calculated as shown below. The costs are calculated based on the general scheme for the calculation of the total cost. Annex AD is further explained in the table specified calculations.
9.9.2. Main elements of omkostningskalkulationen
Direct costs





Salary (see Appendix A) .............................................


2,259,575



Materials (toys, food, diapers, etc.) .................. ..


238,000



Especially purchased equipment (creeps, pram, etc.) ...... ..


26,000



Transport (transport for excursions, etc.) ...


5,000



Services (tickets etc.) ..................................



7,000



Direct costs in total


2,535,575




Indirect costs





Shares of common costs of the integrated institution (see Appendix B) ..............................................


311,624



Shares of common costs from the central administration (see Appendix C) ....................................... ..


219,262



Costs for capital stock of integrated institution (see Appendix D) ...............................


353,407



Share of costs to capital stock for the central administration (see Appendix D) .....................


25,358



Indirect costs total


909,651




Total cost





Direct costs ............................................. ..


2,535,575



Indirect costs .............................................


909,651



Total cost


3,445,226




9.9.3. Example of cost calculation using hjæpeskema.





Direct costs


In this year's budget / accounts


In other budget / financial


Total



Costs meaning. Municipal budgets and accounts directly attributable to the task






Wages (see Appendix A)


2,259,575



2,259,575



transport


5,000



5,000



materials


238,000



238,000



Especially acquired equipment and machinery


26,000



26,000



services


7,000



7,000



Repair & Maintenance expenses






rent






El






Heating






water






insurances






Other direct costs






Total direct costs



2,535,575



2,535,575






Indirect costs


In this year's budget / accounts


In other budget / financial


Outside the budget / accounts


Total



Share of common expenses for the unit under which the task is performed (see Appendix B)







Total overhead costs (a)


535,500


57,525



593,025



Total time consumption / number of personnel / payroll / other (b)


4,300,000


4,300,000



-



Hours / personnel / payroll / second used in production of the task (c)


2,259,575


2,259,575



-



Overall share of the common expenses for the unit under which the task is performed ((c / b) * a)


281,396


30,228



311,624










Share of joint expenses outside the unit where the task is performed (see Appendix C)







Total fællsomkostninger (a)


1,842,168


86,044



1,928,212



Total time consumption / number of personnel / payroll / other (b)


21,500,000


21,500,000



-



Hours / personnel / payroll / second used in production of the task (c)


2,444,821


2,444,821



-



Overall share of common expenses outside the unit where the task is performed ((c / b) * a)


209,478


9784



219,262






Costs related to capital stock (see Appendix D)







Depreciation of buildings, machinery, equipment, etc. for the unit in which the job is performed



168,571



168,571



Return on invested capital buildings, machinery, equipment, etc. for the unit in which the job is performed




184,836


184,836



Return on operating capital, for the unit in which the job is performed





0


0










Depreciation of buildings, machinery, equipment, etc., which partly involved in the production of the product



10,511



10,511



Return on invested capital buildings, machinery, equipment, etc., which in part includes the production of the product




14,847


14,847



Return on operating capital, directly involved in the production of the product




0


0



Total costs related to capital stock



179,082


199,683


378,765










Total indirect costs


490,874


219,094


199,683


909,651




Appendix A Calculation of labor costs
Below are example of calculating the annual salary costs for staff employed in the nursery part of an integrated daycare. There are nursery section employed six full-time teachers, three full-time child care workers and a part-time kitchen assistant. Furthermore assigned creche part annually 400 temporary hours.
It noted that the work-related allowance for permanent staff assumed to be calculated as equivalent to 3 per cent. of salary.
Labour costs relating to teachers, child care workers and kitchen staff





Salary (6 * 220,000 + 3 * 195,000 + 130,000)


2,035,000



Work Certain supplements (here assumed to be 3 per cent. Of the salary)


61,050



ATP


12,300



AER


15,375



pension contributions


83,000



Workmen


8,000







Total labor costs


2,214,725




Labour costs relating to temporary workers





Wages (400 hours a 98.00 kr.)


39,200



Holiday allowance (here 12.5 per cent. Of pay and allowances)


4,900



ATP


260



AER


320



Workmen


170







Total labor costs


44,850




Total labor costs






Labour costs relating to permanent staff


2,214,725



Labour costs relating to temporary workers


44,850







Total labor costs


2,259,575




Appendix B Shares of common costs of the integrated institution
Vuggestuen of an integrated institution comprising both an vuggestuedel as one's kindergarten. The institution is a set of common costs between the nursery section and kindergarten section. Joint expenses relating to head office expenses, cleaning, playground, repair and maintenance costs, electricity, heating, water, insurance, etc. All costs which is set by the institution's budget.
The head official staff, so there are costs to the manager's future civil service pensions. Associated costs assumed in this example that could be calculated at equivalent to 19.5 per cent. of the manager's salary. Related costs are not included in this year's budget.
As regards the division of costs between the nursery section and kindergarten section, it is assumed here to be fair to use a formula based on salary costs. The salary for the total staff - excl. salary to the head - the nursery and kindergarten section represents 4,300,000 kr. Vuggestuedelens labor costs are 2,259,575 kr., see. Appendix A. crèche share of the common costs of the integrated institution is calculated as follows to 2,259,575 / 4,300,000.
Shared costs between nursery and kindergarten part





Salaries for leader (all lønbidrag shown in this year's budget)


295,000



Office costs


23,000



Cleaning


135,000



Playground


26,000



Repair and maintenance costs


24,000



El


9,000



Heating


12,000



water


5,000



insurance


6,500







Shared costs in this year's budget


535,500











Civil servant to the head (here constitutes 19.5 per cent. Of the salary)


57,525







Shared costs in second budget


57,525




Appendix C Shares of common costs from the central administration
Below is an example of the calculation of cost share from the central administration.
There is in the municipality hired three full-time employees and one part-time employee who is directly linked to the central administration of the operation of the day care area. Employees work in an office that only deals with the tasks of running the day care area. The employees do not perform administrative tasks. It is noted that all lønbidrag be recognized. The one employee (manager) is a civil servant. The cost of the civil service pension is assumed to be calculated at 19.5 per cent. of the manager's salary.

In addition to the pay for employees who are directly linked to the central administration of the daycare area, which included other operating expenses for rent, office, cleaning, material procurement, etc. The other operating costs assumed in the example generally to be calculated to be 17 per cent. of labor costs for personnel employed in the central administration. It noted that it is assumed here that the municipality owns its administrative buildings, why it does not include costs for rent. Expenses for depreciation of administrative buildings are nevertheless part of the costs related to capital stock.
Community Fees to the central administration, costs that are directly attributable to daginstitutionsområdet





Labour costs to 2½ employee á 340,000 kr.


850,000



Labour costs for one employee (manager) á 370,000 kr.


370,000



Other operating expenses (0.17 * (1.195 * 370,000 + 850,000))


219,666



Total cost of this year's budget


1,439,666







Civil servant to the leader (19.5 per cent. Of the salary)


72,150







Total cost of all


1,511,816




The central administration of the operation of day-care centers are part of Child and youth management. Salary expenses to the Director and the Secretariat regarding Child and youth administration amounts to 2,100,000 kr. Of this, the salary costs for the director 475,000 - the director is a civil servant. The cost of civil service pension is assumed to be calculated at 19.5 per cent. of the Director's salary. It is believed also - based on an assessment of the employees' share of time spent relating daycare area - the entire daycare area amounts to about 15 per cent. of the total wage bill on Child and youth administration director and secretariat.
In addition to the salary of Child and youth administration director and secretariat must be recognized other operating expenses for rent, office, cleaning, material procurement, etc. The other running costs of the Director and the Secretariat constitute 17 per cent. of wages for employees of Child and young administration, cf. above. It noted that it is assumed here that the municipality owns its administrative buildings, why it does not include costs for rent. Day care area is calculated in the example to be about 15 per cent. of total other operating expenses related to Child and youth administration director and secretariat.
Furthermore, expenses from the municipal payroll and personnel department. It can be estimated that the municipality's payroll costs related to the municipality's payroll and personnel department represents about 1,500 kr. Per. full-time employee in the municipality. The other operating expenses for office supplies, cleaning, material purchases, etc. relating to salary and personnel departments make up 17 per cent. of labor costs, cf. above. There are a total of 120 full-time employees who are engaged in municipal daycare.
Community Fees to the central administration, expenses for the Central Children's and young management





Labour costs (475,000 + 1,625,000)


2,100,000



Other operating expenses (0.17 * (1.195 * 475,000 + 1.625.00))


372,746



Wage and personnel department (120 * 1500)


180,000



Other operating expenses for salary and personnel departments (0.17 * 180,000)


30,600



Total overhead costs indirectly linked to daginstitutionsområdet



2,683,346



Day care area's share of common costs (15 pct.)


402,502







Civil servant to the Head (0195 * 475.000)


92,625



Day care area's share of the public servant (15 pct.)


13,894







Day care area's overall share of central administration costs


416,396




Day care area share of common costs to the central administration on this basis is calculated as shown in the table below. It is assumed here to be fair to allocate common costs to the nursery by using a formula based on salary costs. The total payroll costs incl. costs of civil servants' pensions relating to the staff at the individual day care centers constitute 21,500,000 kr. Labour costs for nursery parts of the integrated institution is calculated as the sum of the total remuneration to employees in nursery part (2,259,575 kr.) and a share of the manager's salary (295.000 * 1.195 * (2,259,575 / 4,300,000), corresponding to 2,444,821 kr.
Community Fees to the central administration, a total





Community Fees directly related to the daycare area during the budget


1,439,666



Community Fees attached to the central administration, in this year's budget

|| | 402,502







Total joint costs for the central administration, in this year's budget


1842168 || |






horrid costs directly related to the day care area in the second budget


72,150



Community Fees linked to the central management, the second budget


13,894







Total overhead costs for the central administration, in other budget


86,044




Appendix D Statement of capital expenditure
The calculation of costs related to the capital stock should be noted that in the stated example includes capital costs for both capital stock on the nursery part of the integrated institution and capital stock for the central administration of the daycare area. Depreciation is calculated on the basis of historical cost and the straight-line method. See the also chapter 8. It should also be noted that in this example, found no basis for recognizing the cost of the interest on working capital.
The calculation of costs associated with capital stock should be particularly noted that the mandatory preparation of a fixed asset register during 2003 provided a basis for calculating the costs of the capital stock. Rules for the preparation of the fixed assets register is described in Chapter 8. It will in consequence be possible to calculate depreciation for the year and the book value of which can be calculated rate.

With regard to nursery part of the integrated institution, the acquisition value of the entire institution set at 9 million. kr. The building is 10 years old and is estimated to have a service life of 30 years. The annual depreciation amounts to 300,000 kr. And the book value amounts to 6.0 million. kr. The interest rate is the average effective 10-year government bond yields as compiled by Danmarks Nationalbank. The interest is here at 5.65 per cent. As far as the distribution of capital costs between nursery section and kindergarten part used vuggestuedelens area in relation to kindergarten section. The institution has a total of 280 m2. Of this, the nursery section 140 m2, kindergarten section 125 m2 and office space 15 m2. The area of ​​the office premises attributed respectively nursery section and kindergarten part with the same distribution as used by the distribution of the manager's salary, ie 2,259,575 / 4,300,000. Against this background, a total of 148 m2 attributable to the nursery section.
There is also a nursery section included a new kitchen for a purchase price of 150.000 kr. The kitchen is 5 years old and has an estimated life of 15 years. The annual depreciation is 10,000 kr. And the book value amounts to 100,000 kr. Interest rate is fixed at 5.65 per cent.
Cost of capital stock on the day nursery





Depreciation relating to the institution (300,000 * 148/280)


158,571



Depreciation on kitchen


10,000



Total depreciation on nursery


168,571







Return on the institution (6,000,000 * 0.0565 * 148/280)


179,186



Return on kitchen (0.0565 * 100,000)


5650



Total return on nursery


184,836







Total capital costs related to the nursery


353,407




As far as the cost of capital to the central administration of day care centers should be noted that all of the employees for the central administration of day care centers are physically located at the town hall. The acquisition value at the town hall has been set at 90 million. kr. City Hall is 25 years old and has an estimated life of 50 years. The annual depreciation constitute 1.8 million. kr. and the book value is 45 million. kr. The interest rate is the average effective 10-year government bond yields as compiled by Danmarks Nationalbank. The interest is here at 5.65 per cent.
As far as the distribution of capital costs used here land distribution. City Hall is total 950 m2. It used 175 m2 of communal facilities including canteen, payroll and personnel department, toilets, etc. On the basis allocated capital expenditure from a total area equal to 775 m2.
Persons employed in the central administration of day care centers use 32 m2 for offices. There must, on the basis recognized a share of capital spending on day care area equivalent to 32/775.
Child and youth administration secretariat manager has 52 m2. As mentioned earlier, it is calculated that Child and youth administration's management and secretariat uses about 15 per cent. of working on the daycare area. On this basis must further recognition of a proportion of the capital cost of daycare area equal to 0.15 * 52/775.
In distributing the daycare area's share of capital expenditure of the central administration used this same distribution as indicated in Annex C - ie crèche employee costs relative to the total payroll for daycare, corresponding to a share of 2,444,821 / 21,500,000.
Day care area's cost of capital stock for the central administration alone linked to daginstitutionsområdet





Depreciation of Town Hall (1,800,000 * 32/775)


74,323




Return on Town Hall (45,000,000 * 0.0565 * 32/775)


104,981



The capital cost for the central administration directly related to daginstitutionsområdet


179,304




Day care area's cost of capital stock for the central Children and young management





Depreciation of Town Hall (1,800,000 * 0.15 * 52/775)


18,116



Return on Town Hall (45,000,000 * 0.0565 * 0.15 * 52/775)


25,589



The capital cost for the central Children and young management


43,705




Vuggestuedelens costs of capital stock for the central administration





Depreciation (2,444,821 / 21,500,000 * (74,323 + 18,116))


10,511



Return (2,444,821 / 21,500,000 * (104,981 + 25,589))


14,847



Vuggestuedelens share of capital costs for the central administration


25.358