Chapter 1	Budget and accounting system for regions
Chapter 2	Annual budget and multi-annual budget estimates
Chapter 3	Accounting continuation period
Chapter 4	Revision and so on
Chapter 5	Entry into force
Appendix 1

Publication of the regions ' budget and accounting, auditing, etc.

In accordance with section 18 (2), 1 and 2, section 19 (4). 2, section 23, paragraph. Paragraph 1, section 24, paragraph 4. One and two, and section 25 (2). 1 and 2, in the area and on the abandonings of the County Communes, the Master ' s Development Council and the Headmaster ' s Hospital Community (Region Castle), cf. Law Order no. 1401 of 1. November 2010 shall be determined :

Chapter 1

Budget and accounting system for regions

§ 1. The Economic and Interior Minister shall lay down in Annex 1 of this notice on the ' Budget and accounting system for regions 'rules relating to the form of the regions' annual budget, multiannual budget headings and accounts, rules on the specification of the areas, within which there must be a balance between revenue and expenditure / costs of the annual budget and the multi-annual budget estimates, cf. Section 3, paragraph 3. 2 and 3, rules on the specification of the headings of the annual budget to which the regional Council is to be adopted by its final adoption, and rules relating to the preparation and transmission of information to the regional council and the municipalities ' s administrative boards ; The region's economic relationship.

Chapter 2

Annual budget and multi-annual budget estimates

§ 2. Proposals for the annual budget of the regions and the multiannual budget headings shall be prepared by the Executive Committee for the region by 15. August preceding the financial year in question.

Paragraph 2. Regional Council of the Regions. examination of the draft annual budget and multi-annual budget headings shall be carried out at the latest by 24. August and 2. processing no later than 1. -October.

Paragraph 3. The proposal for the annual contribution of the municipalities and the development contributions contained in the draft annual budget, cf. Section 6 and 7 of the law on the financing of the regions must be discussed in the Contact Committee between the region and the local authorities of the region by 1. September.

Paragraph 4. The local authorities in the region shall not later than 10. In writing, in writing, the region ' s position shall inform the region of their position on the draft basic contribution and development contribution, cf. paragraph 3.

§ 3. The economies of the regions are divided into three areas of activity : (a) the health sector, b) social and special education, as well as c) the regional development area, cf. Paragraph 1 in the area of the funding of the regions.

Paragraph 2. In the health sector, the balance between revenue and expenditure on the annual budget and the multi-annual budget estimates must be the balance between revenue and expenditure in the area of health.

Paragraph 3. After cost-based principles, revenue must be greater than or equal to the costs of the social and special training area of the annual budget and the multi-annual budget estimates. The same applies to the regional development area. The over and deficit of previous years shall be regarded as revenue and costs respectively.

Paragraph 4. Draft amendments to the draft annual budget shall indicate the appropriation of the proposal and the amount of the grant to be changed and the balance sheet taken in accordance with paragraph 1. 2 and 3 of each of the three spheres of activity in the annual budget shall be provided.

Paragraph 5. The period for the multi-annual budgetary estimates shall be three years. Amendments to the multi-annual budget estimate shall have such a specification of specification that views in the budget and accounting system, which must be sent to the State or to be available for the budgetary procedure, shall immediately be required ; may be completed. Draft amendments to the multi-annual budget headings shall indicate the amount of the item to be amended and the balance sheet in accordance with paragraph 1. 2 and 3 of each of the three areas of activity in the multi-annual budget headings shall be provided.

Chapter 3

Accounting continuation period

§ 4. The financial supplementary period shall run from the year of the financial year to the end of February of the following financial year. In the case of the region ' s register and accounting regulations, a shorter period of supplementary supplementary period may not be fixed, however, which may not, however, be set at the time of the 15. January.

Paragraph 2. The financial supplementary period shall cover December of December of the year before the financial year. In the case of the region ' s register and accounting regulations, the region may lay down a shorter continuation period.

Chapter 4

Revision and so on

§ 5. The Committee of the Regions assumes a expert review, cf. Section 28 of the regions and the abandonings of the County Communes, the Headmaster's Development Council and the Headmaster Community of the main staff.

Paragraph 2. The Committee of the Regions shall allow the review to carry out the investigations, the audit shall be necessary, and shall ensure that the audit is given the information and the assistance required for the conduct of the audit.

Paragraph 3. The Committee of the Regions shall lay down the detailed rules for the revision of an audit Regulation.

§ 6. The review shall deliver an annual report on the review of the annual accounts. The review shall also provide a report during the year when it is prescribed or the audit considers it appropriate (partial reports), cf. Section 29 of the regions and the abandonings of the County Communes, the Headmaster Development Council and the Capital Static Hospital Community, cf. § 42, paragraph. Four, in the law of the municipal council.

Paragraph 2. The chairman of the Committee of the Regions shall ensure that the annual report and partial reports be issued to the members of the regional Council within seven days of receipt, cf. Section 29 of the regions and the abandonings of the County Communes, the Headmaster Development Council and the Capital Static Hospital Community, cf. Section 42 b of the law of the local authority.

§ 7. In part reports, the audit carried out, as well as for matters which have given rise to any comments, or in relation to matters such as the review have been given rise to the cause of the review. The review shall make a comment if it considers that the accounts are not correct or that the arrangements covered by the clearance of accounts are not in accordance with the appropriations declared ; the other decisions of the region, laws and others ; requirements, as well as of agreements and usual practices, cf. § 28, paragraph 1. TWO, TWO. pkt;, in the law of regions and on the abandonings of the County Communes, the Headmaster's Guidance Councils and the Headmaster's Hospital Community. The audit shall also make an observation if it considers that, in the management of the funds and operations of undertakings whose accounts are subject to the review, financial considerations have not been taken into account, have been taken into account in the management of the financial resources and the operation of the undertakings. § 28, paragraph 1. TWO, THREE. pkt;, in the law of regions and on the abandonings of the County Communes, the Headmaster's Guidance Councils and the Headmaster's Hospital Community. Revision of the audits after 2. Act. and 3. Act. must be shown separately from the report.

Paragraph 2. The report shall be submitted to the business committee and in the case of comments not directly concerned with regard to the management of the business committee, together with the regional authority in question, before the meeting of the regional council meeting in a meeting ; a decision on the comments of the audit and on any other questions relating to the accounts in question.

Paragraph 3. The report and the decision by the region shall be submitted to the supervisory authority no later than three months after receipt of the report, but, at the same time, at the latest with the decision concerning the audit report on the annual accounts, cf. § 8. At the same time, the revision is sent

§ 8. The annual accounts shall be made by the Executive Committee for the region, so that the annual accounts may be submitted to the audit before 1. June the following year.

Paragraph 2. Following the conclusion of the audit of the annual accounts, this review shall be endorsed by the audit to ensure that the audit has been carried out in accordance with the provisions of the audit Regulation.

Paragraph 3. The review will deliver by the 15th. This August report on the review of the annual accounts to the regional council.

Paragraph 4. The approach in section 7 (4). The annual accounts shall also apply to the examination of the annual accounts and the regionalisation of the annual accounts. The annual accounts must also be approved by the Regional Council.

Paragraph 5. The annual accounts of the regions shall be sent before the end of September, together with the audit report and the decisions taken by the region of the region in this respect. At the same time, decisions are sent to the audit.

Chapter 5

Entry into force

§ 9. The announcement shall enter into force on the 15th. November 2011. At the same time, notice No 75 of 17. of January 2011 on the regions ' budget and accounting, auditing and so on.

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Appendix 1

Budget and accounting system for regions

1 INTRODUCTION

1.0 Budget and accounting system status as rule set

The approved budget and accounting system shall include a set of rules relating to the form of the regions ' annual budget, multi-annual budget headings and accounts, etc. The rules are laid down by the Economics and Home Secretary of the Home Office in sections 24 and 25 in the law of regions and on the abandonings of the County Communes, the Headmaster's Development Council and the Headmaster's Hospital community.

The Ministry of Economic and Interior notices on the regions 'budget and accounting, auditing and so on are set in a number of, in particular, procedural rules on the regions' budget and accounting, auditing, etc. In Annex 1 to the notice ; the provisions concerning the regions ' budget and the accounts of the 'Budget and accounting system for regions' are laid down, cf. Section 1 of the notice.

The budget and accounting committee composed of representatives of the State and the municipal and regional parties shall provide the Economic and Interior Minister with regard to the adjustments in the budget and accounting system as required by the Committee, Or wishful.

The amendments or additions to the budget and accounting system are shown in Statument and shall be communicated to the regions separately.

The Budget and accounting system is available in electronic State-law, www.retsinfo.dk, or via the Internet on the Ministry of Economic and Interior on www.im.dk under the 'Budget and Accounting System'.

1.1 Budget and structure of the accounting system

The budgetary and accounting system comprises two main components. On the other hand, a certified accounting plan with an accompanying rules, and, on the other hand, a set of form and procedural requirements concerning the budgeting, appropriation, clearance of accounts, etc. In accordance with this, this binder is divided into two parts.

Part I includes a summary of the structure of the outline and the general rules for the conversion (Chapter 2), the Authorized Accounts (Chapter 3) and the special rules for the conversion for each account (Chapter 4).

The context of the plan as the binding rules is binding on the regions.

Section II comprises the form and procedure requirements, including the form and procedural requirements of the budget (Chapter 5), the rules for the accounting of accounts, accounting rules and audits (Chapter 7), rules concerning the calculation and measurement of material and ; intangible assets in the facility and balance (Chapter 8) Legislation and guidance, etc. (Chapter 9).

In Part II, both binding rules and descriptions of more indicative and deepling characters appear. The binding rules, where possible and appropriate, are marked with a highlighting of the text.

The impromping of the system has taken place in the interest of the part of the people working on the budget and accounting system in the daily, most frequently, in need of a lookup in. For those in front of people who are in front of the regional appropriation and budget and accounting system, a reading of Part II before Part I, however, will be more natural.

2.0 Overview of the Chart of accounts

The main structure of the regional account plan has been outlined in the view on the next page.

The account plan has been built up from a account system where the total account number is made up of 16 digits.

1. digit main account

The account number ' s first digit shall divide the regional activity into 6 main accounts. This relates to main account 1-3 of the three areas of activity which the regional operational and construction activities are shared with (health, social and special education and regional development). Main account 4 concerns operational and civil engineering activities for the common areas, while main account 5-6 relates to the financial records which are common to the three spheres of activity. The main accounts are always authorized.

2. 3 Ciphuphs for the main function

The main functions consist of a specified range of functions for regional activities that fall within the same parent purpose, for example " CORPSMAN. " The main functions are always authorized.

4. 5. digit function

The functions contain a specification of the various regional activities in the same purpose. The operational division shall specify the regional activities relating to, for example, 'UDDANNELSE' for regional development tasks in the educational area and central administration of the training area. The functions are always authorized.

6. Ciffer-Dust

The term "dranst" is an artificially created expression of the first two letters of each of the words operating, facilities and status. In the order of the declaration of the entry, a specification of the posters on the individual functions by type, i.e. in accordance with the case of an operations post, plant item or similar operations. The chart of the Clan contains a total of seven drones, and the order of the drinders is always authorized.

7. Ciffer Ownership

SEVEN. ciffer shall be divided into regional activities after the ownership of the institutions, schemes or the like in which the activities relate. Ownercondition is always authorized.

Cars are being served in the contopes of four forms of ownership

-WHAT? Own

-WHAT? Self / private

-WHAT? Other public authorities

-WHAT? Private suppliers of non-VAT-covered services

8, 9., 10. And 11. digit cost point

With the account of the account number 8., 9., 10. And 11. digit may be fragmented at cost points ; that is to say, on the individual institutions, departments, etc. Specification at cost point of the 8. -ELEVEN. digit is authorized on the 1.10.01 Nurses and 2.10.01 Social Offerings, special training and advice functions.

Twelve., 13 and 14. digit grouping

The groups of the 12 of the account number 12. ciffer shall be used for the further breakdown of functions in individual activities or areas.

A cross-cutting grouping structure is authorized for main account 1-4. The grouping figures are also approved in certain cases, where the central authorities want to be able to extract specific information from the regional accounts. This is always the case for a state refund and for installations (in the accounts), as well as to a certain extent to the operations accounts. The groups are only approved in the accounts.

15th and 16. cipher-nature and species

By way of the 15th of the account number 15. the digit shall be specified in the region's resource consumption on main species, i.e. the salaries, goods purchases, services, etc. The Master Arts 0-9 is always authorized in the budget and accounts.

Sixteen. digit has been made to further the specification of the individual main species on species. For example, the main nature of the product purchases is divided into five species : food, fuel and greenhouse gases, purchase of land and buildings, acquisitions and other goods purchases. The nature specification is always approved in the accounts and in some cases as well in the budget. Thus, in the budget, a specification is authorized on the species 4.0, 4.5, 4.6, 4.7, 4.9, 5.1, 5.2, 5.9, 7.1, 7.2, 7.6, 7.7, 7.8, 8.5, and 8.6.

2.1 Main Accounts, Main functions and functions

Location of the chart of accounts

Main accounts, main functions and functions are always authorized. This means that, by reporting budgets and accounts for the Ministry of Economic and Interior or Denmark's Statistics, no other texts may be used for existing functions other than those used. New main accounts, main functions or functions must not be created either.

The main account shall be determined in the 1 of the account number 1. digit :

1) Health

2) Social and special education.

3) Regional Development

4) Common purpose and administration

5) Interrots, etc.

6) Balance

There are, therefore, in all six main accounts. Main account 1-3 splits up the regional operational and construction activities in three main areas. Main account 4 includes shared objectives and management which, by means of distribution keys, is transferred to main account (1)-3 for both budget and accounts. Main account 5 comprises the financial records allocated to main account 1-4 in both the budget and the accounts. Main account 6 is the balance sheet.

The main features include a specified range of functions determined by account number 2 of the account number. and 3. digit.

In the main account (5) and (6), a parallel main function and function division is used as far as possible. Functions :

5.10.05 Deposits in financial institutions, etc.

6.10.05 Deposits in financial institutions, etc.

shall be used as a result of the interest-rate of the interest of deposits in financial institutions, etc. (5.10.05) and the stock of deposits in financial institutions, etc. (6.10.05).

Objective-specific division

Through the top-of-the-line division into main accounts, the main functions and functions, the gradual specification of regional expenditure and revenue will be phased out in accordance with their intended purpose.

The main account determines the overall purpose, for example, main account 3 : regional development.

The main functions shall then be split between individual purposes or areas of activity, for main account three :

10 COLLECTIVE TRAFFIC

20 CULTURAL ACTIVITIES

30 VOCATIONAL DEVELOPMENT

40 TRAINING

50 ENVIRONMENT

60 DIFFERENT COSTS AND REVENUE

70 SHARE OF COMMON PURPOSE AND ADMINISTRATION

90 FINANCIAL MANAGEMENT

Finally, the functions of the services are further fragmentation on the purpose of specific activities. For example, the main function ERHVERVSUDVIKLING is divided into the following functions :

3.30.20 Growth forums

3.30.21 Tourism

3.30.22 Innovation and New Technology

3.30.23 Vocational and entrepreneurship

3.30.24 Developing human resources

3.30.25 Development of the rural areas and rural areas

3.30.29 Central administration of the vocational training area

Registration of the main functions and functions

The registration in the budget and accounting system shall as far as possible be bero on finding, with the less the rules for calculation in Chapter 4, the calculation of expenditure or revenues in accordance with the provisions of Chapter 4 (see which it is based on the rules applicable to the Regulation). the details of the procedure described in Chapter 5.2.5.

Charges and revenues which are not specifically distributed on the individual core functions or functions shall be registered on the functions ' Miscellaneous Expenditure / Costs ' and ' incomes ' functions.

2.2 Dranst

Location of the chart of accounts

The term "dranst" is an artificial concept of the first two letters of each of the words operating, facilities and status. The Dransten, which is always authorized, shall be recorded in the 6th account number of the account number. digit with the following values :

In the authorized contopion of Chapter 3, the theorist shall be indicated in the cases where there are authorized grouping digits for the operation in question.

However, this does not apply to drunkst 3 (plant), as there are general groupings in force for all operations, cf. section 2.4. This also applies to certain groupings of the D1 1 (operations), which are also applicable to all functions.

Adjust of the last straw

The dransten shall be divided into the regional costs and revenues, etc. by type. Dranst 1-3 limits, therefore, the actual operating and civil service, while 4 and 7 are related to the financial records and the eight-nine balance sheet.

With regard to the application of the drones and the distinction between these at registration, the following general rules shall apply.

1 (operations) and 2 (State refunds)

Dranst 1 (operations) will be used for operating costs and operating revenue. The income from the State which is recorded on the last 2 (State refund) will, in all cases, be shown by authorized groupings in the chart of the accounts. It is primarily a question of revenues from the real reimbursement schemes. In addition, in some cases in the context of the accounts, there are authorised groupings under theorized 2 to register certain grants from the State and from the European Union. Other grants from the State (with the exception of general supplements, etc., cf. below) as well as payments from the State which correspond to a benefit, are recorded under the last 1 st drop. All payments in relation to municipalities and other regions are recorded under the last 1, whether there is a moor or not.

1 (operations) and 3 (plants)

The distinction between operating costs and fixed costs shall be carried out in the contoplanes by using the drou-values 1 respectively 3 respectively.

The distinction between operating and plant costs is not only significant for the registration itself in the region's budget and accounts. There is also a difference between the appropriation procedures that have to take precedence over the cost of the costs. In the case of operations cost, the appropriation is linked to the adoption of the budget. In the case of the plant cost, the authorization shall, on the other hand, be granted by the adoption of an appropriation appropriation for the individual plant project. In other words, the organisation of the economic management procedures relating to appropriation management and control-shall be subject to the operation of a operating or plant cost.

In the cost-based system, plant costs are referred to as assets that are defined as assets meeting the 3 general conditions for the calculation and the measurement of assets in the balance, cf. kap 8.1.2 on general rules for measurement and the calculation of material assets :

1 The asset is expected to be used for more than one financial year (i.e. that the asset has a service / lifetime of more than one year),

2 The value of the asset can be measured reliably

3 The asset has a value that is equal to or greater than $100,000.

In cases where the distinction between operating and installation costs is a reason for doubt, the following shall be added to :

Indicative of the fact that a cost of maintenance and rebuilding works must be considered to be operational or investment, partly on the work involving an improvement and the life span of existing buildings or plants, on the other, whether the purpose of or the use of the building and so on is substantially amended. If this is the case, the cost shall be entered as an investment (tec 3).

Larger acquisitions of equipment, furnishings, etc. each fall below the trim line, are taken into account in the balance sheet as a total asset and be considered as an investment if they are included in a unified system, the same uses and / or purchased in, connection with new building or major renovation, cf. Cap. 8.3.1 on material fixed assets.

The following subsidies and costs associated with the acquisition of the following assets shall be considered to be investments even if they do not meet the conditions for the balance in the region ' s balance :

-WHAT? Material assets whose value for the region is primarily of cultural or historical character

-WHAT? Hiding of admissions to self-weighting institutions and other public authorities

Furthermore, in Chapter 7, paragraph 7.0, referred to in Chapter 7, refers to the principle of continuity, and no changes should be made to the accounting rules and procedures which may contribute to making an assessment of the region's financial accounts.

2 (State Reimbursement) and 7 (financing)

The general contribution of the State, the activity-dependent grants from the State and the public health area, grants from the bleeding-compensation scheme, the objective financing of the municipalities in the social and special education area, as well as the local authorities ' cause- and development contributions to the 1.90.90-94, 2.90.91, and 3.90.90-91 functions are recorded under last 7 (financing). Under the last 2 (State refund), it is registered only income from the reimbursement schemes, as well as certain grants from the State and from the European Union, where this is authorized at the level of the account in the context of the accounts. Other grants and payments from the State shall be recorded under the order of 1 (operations).

4 (interest)

Dranst 4 (interest) performs alone on the 5.10.05-5.75.78 functions.

7 (financing)

Dranst 7 (financing) is used for the registration of general grants from the State (Features 1.90.90, 2.90.91 and 3.90.90), the local authorities ' cause-and development contributions (operations 1.90.91 and 3.90.91), the activity-dependent grants from the State and the municipalities in the field of health (operations 1.90.92-93), grants from the bleeding-compensation scheme (1.90.94) and the objective financing contributions in the field of social and special education (function 2.90.90).

8 (Assets) and 9 (Liabilities)

Dranst 8 (assets) and a Dranst 9 (liabilities) are used solely for registering the asset portion and the liabilities portion of main account 6.

2.3 ownership and cost point

Ownerconditions

The ownership is established at the 7th. digit in the account plan and is always authorized. The distinction between four forms of ownership

1 Own

2 Self / private

3 Other public authorities

4 Private suppliers of non-VAT-covered services

Ownerconditions have not been included in the authorized contopion of Chapter 3.

Whether or not the individual forms of ownership should be noted :

The ownership Egne covers arrangements or institutions where the operation and the accounting function are the responsibility of the region concerned. Where the region is the leading institution of a self-governing institution with the operating agreement, the ownership ratio must be given as self-governing / private, cf. below.

The self-employed / private relationship shall be used in arrangements or institutions operated by self-employed or private aegis, which shall obtain the operating and installation stills from the region. As a general rule, this will be a collective agreement between the region and the institutions concerned.

Selling and private institutions shall be included in the regional accounts according to the same rules in force for regional institutions, provided that the institution of operations has been concluded between the region and the institution concerned.

There is no firm provisions on this. the content of the holding Agreement. In general, an operational agreement will result in the region's region to have a significant influence on the institution's operation, so that the self-propelling / private institution is to equate with a regional institution.

As a condition to describe an operating agreement, the following may be pointed at :

-WHAT? The Committee of the Regions accepts the institution ' s statutes.

-WHAT? The RR has an influence on the institution's operation. For example, in terms of the number of institutes and who these are available for the daily opening hours, the number of posts and their nature, employment and dismissal of the institution's leader.

-WHAT? The Committee of the Regions shall hold the institution's operational expenditure on the basis of the budget.

-WHAT? Budget, accounting and accounting procedures : budget proposals shall be drawn up by the Council of the Regional Council with the assistance of the institution. The institution is obliged to comply with the budget, if necessary apply supplementary appropriations and carry out ongoing budgetary control. The Parties shall agree on who calculates and pays wages and shall be responsible for accountancy and accounting. The Committee of the Regions approves.

The institution ' s budget and accounts shall be recorded in the region which has the agreement. The accounting shall be done on the respective functions of the respective main accounts, with the exception of interest and payment, which shall be recorded on main account (5) and (6).

The same applies to the plant items for self-governing and private institutions (excluding private manage-owned institutions), which have been concluded before the start of the works workers. In cases where there is no main area of agreement, it must be agreed which region will be budgeted and accounting for the institution.

For private managers owned institutions, sole operating expenses and operating income are included in the region's budget and accounts, as the institution's expenditure on interest and payment is considered to be rent-a-rent.

The ownership of other public authorities shall be used for operating grants and tariff charges for schemes and institutions under a public context, but outside the region.

The ownership of private suppliers of non-VAT-bought services is used to buy private suppliers of non-VAT-bought services, which are an alternative to municipal and regional offers and institutions, for example, on the social and the other. health professional territory. Ownerboard code 4 is used exclusively for services that are included in the positive list in the publication of the VAT refund arrangements for municipalities and regions. This applies, for example, to the purchase of services in social places without the operating income or self-governing special schools without the operational agreement.

Cost Site

Concrete number 8., 9., 10. And 11. ciffer shall be used to divide the region ' s cost points and shall be approved in the accounts.

In the budget, as well as accounts, cost is authorized on function 1.10.01 Nurses and function 2.10.01 Social Offerings, specialist training and advisory counselling.

The starting point here is that expenditure and revenue for what may be regarded as the institution's core benefit is covered by the authorized registration at the cost of the cost. The core performance is defined as the basic service that is associated with a functional area, such as the stay in a 24-hour institution. Expenditure and revenues necessary to ensure the general production of the nuclear service-e.g. expenditure for administration of the institution, equipment, fixtures, water, heating, current upkeep and cleaning-are also covered by it Authorized registration at cost point.

Costs of rooms in themselves, that is to say. rent and cost of maintenance must also be recorded at the cost of the cost.

Cost point of function 1.10.01 Nurses

Expenditure and revenues in the health area shall be recorded in the accounts at cost point in accordance with the Health care register, SOR, at the lowest possible level at the lowest possible level. SOR is a classification system operated by the Board of Health in such a way that the two top levels of the classification system (owner and health care) are maintained only by the Board of Health, while levels below are maintained by the regional authorities. SOR reflects the economic leadership relationships.

Registration at the lowest possible level means that the expenditure types that can be registered at a given level without the use of the allocation keys shall be recorded at this level. The level of the authorized level of the accounts is therefore ' liquid ` means that different deposits of expenditure are linked to the lowest possible site level. For example, the fact that costs of medicine in many cases may be registered at a partition-level without the use of allocation keys, while the health care costs and the resources for administration can only be registered at the highest levels in the hospital ; organization.

The budget shall be registered at hospital level in accordance with SOR, which means an independent organizational unit. A hospital may constitute one or more geographic units depending on the way in which the health care system is organized.

Quality Fund investments in the health sector

On function 1.10.01 Nurses, three plants, and the functions of 5.32.27, 5.55.78, 6.32.27 (grouping 902-907), 6.51.53 and 6.55.78, both budget and accounting are authorized for 16 quality fund projects :

2.4 Grouping

The groups of the 12-14 account number of the accounts. the digit shall be used for a further breakdown of the costs and revenues within each operation.

The chart of account contains a number of specific authorized groupings. These groupings have only relevance for a given operation. In particular, these are cases where the central authorities want to be able to extract specific information from the regional accounts. As a complement, there is an authorized horizontal grouping structure to be applied to all functions, unless otherwise specified. This allows you to draw up information about general expenses and costs associated with regional service production and cross-functions.

It should be noted that both the specific and transverse-approved groupings are exhaustive. This means that there is no possibility for the regions to use unauthorised groupings.

The rules for the conversion of the specific authorized groupings are described in the relevant functions and the conversion rules for the horizontal grouping structure are described in the following table above the cross-line grouping structure :

010 Personnel

015 Service Job

016 Paysupplements

017 Other tender for non-compliance with quota for salary grant posts

020 Courices

030 Unemployment damages

110 Material and Activity Expenses

310 Operations and maintenance

410 Real Estate Expenses

420 Forsyning

The rules on the conversion of the specific authorized groupings of the account shall be described in the relevant functions of Chapter 4. The conversion rules for the cross-line account plan under the 'dranst' term 'operation' is described in the following. This follows the general rules for groupings under the 'dranst' descriptions : State refunds, facilities, interest and financial charges, financing, and assets and liabilities.

Operation

The regions must use the specific authorized groupings of each function and the transverse grouping structure. This means that the use of the authorized groupings is exhaustive for the region's expenditure and income.

The special authorized groupings under the 1 (operations) dranst (operation) that are not specified in the transverse grouping structure are always shown by the Authorized User's account on the functions where they occur.

The following are detailed rules for the consorting on the authorized transverse groupings

010 Personnel

This is where all expenditure and revenue are collected which concern remuneration of personnel. This includes payment for payroll systems, severance reimburses, temporary employment agencies, pension insurance premiums, causayums, medical declarations, BST, welfare provision for staff, remuneration for staff, non-employed in the region, depiction corps, lending ; of staff, payroll reimbursement, service-service, diess-hour / day allowance, liability insurance, travel insurance, staff-related consultancy, telephone compensation and direct payment of a paid pension.

015 Service Jobs Record the costs of the regions / costs related to people employed in service jobs, cf. law on the lifting of a service job.

It is noted that the service job system has been dissolved, cf. Law No 140 of 25. In March 2002, no longer can be created and / or replaced by new service jobs after the 1. April 2002, while subsidies may continue to be subsidised to already established and occupied service jobs.

In addition, the operation will also be consigned to job training and pool job (s) entered before 1. July, 2003.

016 Paysupplements

Here the costs and revenues of the regions shall be registered in the case of paid allowances (previous job training) of the regions, cf. § 51, paragraph. 1 in the promise of an active employment effort. The wage subsidy that the region receives from the municipality is also registered here.

017 Expenditure to other tender for non-compliance with quota for salary grant orders, cf. Section 56 of the responsibility for and the management of the active employment action and section 2 (2). Amendment No 4. 176 of 27. February 2007

The costs incurred shall be registered here and costs incurred by the region in the event that the region does not meet the quota for the payroll, and not in a timely manner, at its disposal, in order to be requested, in accordance with the request for a payment. Section 56 of the responsibility for and the management of the active employment action and section 2 (2). 4 in Law No 176 of 27. February 2007.

020 Courices

This is where all expenditure and income are collected, which relate to the training of staff in addition to the hospital's internal education system of doctors and other health-care staff. It can be external courses, conferences and seminars. It also includes expenditure on educational material, transport-related to the course, diether and hour / day money related to the course.

030 Unemployment damages

The costs incurred and revenues are linked to the work done by employees.

110 Material and Activity Expenses

This is where the expenditure and the revenue of the goods and services are linked to the activity in question which are not covered by the specific groupings 120 to 150 on main account 1. It could, for example, be food, newspapers, office supplies, telephone, consultancy, audit, legal expenses, representation, pressurize, clean-up articles, etc.

310 Acquisitions, fixtures, appliances

This is where the expenditure and the revenues are registered and spare parts, Machines / TA, testing apparatus, EDB machines and programmes, beds and sheets, Sterilissis equipment, Communications, Art / Exoration, Construction Equipment and Parts, Moving stock, Office Machines, Cleaning Machines, Kitchen equipment, machines, Radio TV, and the sale of old furniture.

320 Operation and maintenance

Expenses and revenues for operating and maintenance costs associated with acquiring IT equipment, equipment and equipment shall be registered here. It could, for example, be petrol costs, repair costs, fixtures, and theft insurance, licences, and the like.

410 Real Estate Expense and RE Maintenance

This is where expenditure and revenue are registered, maintenance, pest control, maintenance of garden and road plant, fire safety, insurance related to the property, maintenance of the property, renovation, waste disposal, waste disposal, rental revenue, technical facilities and installations, refrigeration-freeze installations, ventilation system, maintenance of technical facilities and property taxes.

420 Forsyning

The grouping shall be recorded at all costs and income for heat, water, electricity and other means of drift.

710 Offer and contingents

720 EU grants

730 Intes Transfers

The grouping shall be used in the context of the transfer of shares in both the budget and accounts for the common purpose, administration and interest from main account (4) and (5) to Main Account 1-3.

790 Other

This is where expenditure and revenue cannot be registered on the other groupings of the authorized grouping structure, such as inheritance and donation.

810 Payments to and from other regions

820 Payments to and from private hospitals, social institutions and foreign nationals, etc.

830 Payments to and from municipalities

840 Payments to and from the State

State Reimbursement

The groupings under the Second Reimbursement (DU2) are always authorized in the form of transverse groupings or special authorized groupings on the individual function.

The special authorized groupings under the Dr2 (Reimbursement) that are not specified in the transverse grouping structure are always shown by the Authorized User's account on the functions where they occur.

The following transverse groupings have been approved under the last 2 authorized following :

-WHAT? 051 Service Job

-WHAT? 052 Berightness related to service jobs

-WHAT? 053 Salary subsidies

-WHAT? 054 Corrigendum in relation to wage subsidy

The following are detailed rules for the consorting on the authorized transverse groupings

051 Service Job

For the recruitment of people in a service job, the state pays out a grant, cf. law on the abolition of the Service Job (s). Under the drop of 2 approved horizontal grouping 051 for the registration of the state subsidy to the regions ' employment of insured unemployed in service jobs

052 Berightness related to service jobs

In addition, there is an additional authorised transverse grouping 052 BeridedGs About Service Job

053 Salary subsidies

In the case of the recruitment of insured unemployed in a job of wage subsidy in the regions, the State shall pay out a grant, cf. Act as an active occupation. Under the last second, there are authorised horizontal grouping 053 to register the state subsidy for the employment of the regions ' employment of insured job vacancies with pay allowances.

054 Corrigendum in relation to wage subsidy

In addition, there is an additional authorised transverse grouping 054 enrichment for pay subsidies.

Facilities

For all site accounts, the following general groupings are authorized :

010 Plat stilts

020 Purchase / Sale of Land

030 Purchase / Sale of Buildings

040 Real Estate

050 Acquisitions, fixtures, appliances

For individual groupings, the following short description can be assigned :

Interesters

There are authorized groupings under 4 (interest) on main account 5 Renter and so on the authorized groupings in Chapter 3 of the Accounts.

Funding

There are authorized groupings under the D7 (Funding) under the main account 1 Health and main account 2 Social and special education.

Interest expenditure and income for investment in a modern hospital structure shall be recorded on project-specific groupings fixed by the Ministry of Economic and Interior. The project-specific groupings are applied to function 5.32.27 Deponated amounts for loans and so on and 5.55.78 Amounts for. the investment of quality funds.

Assets and Passives

There are authorized groupings under the 'Assets' under the main account 6 Balance. The same applies to drunkst 9 (liabilities), where there are also authorized groupings on main account 6.

Investments in a modern health care structure for the period 2009-2018 are pre-financed with grants from the quality fund, regional equity and loan access. These funds are registered in 2010 on a separate account in a financial institution, while in 2011, they are deposited in a separate account in a financial institution. The funds shall be released as the expenditure resulting from the final state commitment to the project in question shall be held. The Ministry of Economic and Interior authorises in connection with the commitment to the project in question, a grouping for translations and a grouping for the release. Project-specific groupings are used for the Ministry of Economic and Interior, the following functions : 6.32.27, 6.51.53 and 6.55.78.

2.5 ArtsInsplit

Authorized Artsindal

The two last digits of the account number shall contain a breakdown of regional expenditure and revenues, etc. according to the general nature of the 15. the digit and type-16 digit.

A total of 9 main species which are once again divided into a number of authorized species are authorized in the accounts.

The authorized species subdivision is as follows :

Objec-use and use

With the division of species, a specification of regional expenditure and revenues, etc., shall be carried out in accordance with their type of payment, goods purchases, services etc. -and thus, after the nature of the resource consumption that they entail.

One of the main reasons for the division of the family is that the central authorities need to be able to do the resource consumption for which the activities of the regions are given rise. Firstly, in particular, for the calculation of national accounts-and on the other in the various sectors.

The Artspartition shall also provide the basis for the establishment of price and pay trends in the regional sector for the regulation of the general subsidies and so on.

The Artspartition serves at the same time the various purposes of the individual region's budget and accounts.

In addition to making assessments of the evolution of the individual region's resource consumption, the allocation of species shall be used, inter alia, by means of the preparation of estimates of price and pay trends in the budget.

Furthermore, the allocation of VAT-coated and non-VAT expenditure, which is necessary for the administration of the VAT refund scheme, is also carried out through the Artspartition. It is done by the fact that the Artspartition contains a clear separation between species relating to the expenditure of tax-type 2.2, 2.3, 2.7, 2.9, type 4.5 and 4.9-and the other species. The special circumstances surrounding the registration in relation to VAT have been mentioned in section 2.6.

Finally, the authorized species are used under the principal type 0 Calculated costs for the registration of calculated costs, such as depreciation. Registration of the main type of registration shall be made in order to be able to cost the costs of the budget itself and the accounting system.

Rules for the consorting on the species

The budget shall, at least, be a specification of expenditure and revenues and so on on the authorized main species.

In addition, in the budget there is a specification of type 4.0, 4.5, 4.6, 4.7, 4.8, 4.9, type 5.1, 5.2, 5.9, type 7.1, 7.2, 7.6, 7.7, 7.8, 7.8, 7.9, and 8.6.

In the interests of the budgeting on the state VAT refund scheme, it would also be useful for the region to budget the VAT-bearing expenditure of the VAT, that is to say. Type 2.2, 2.3, 2.7, 2.9, and type 4.5 and 4.9. However, there is no requirement that the budget should be specified in the budget.

In the accounts, expenses and revenues, etc. shall be specified on the authorized species.

To the extent that the expenditure and revenue annexes of the regions contain a specification containing more than one species, the general rule shall be recorded on each of these. However, a derogation from here is, however, the costs of installations, repair and maintenance not carried out by its own staff, including purchases and acquisitions in connection with this. These costs shall be recorded together, under the nature of 4.5 Entrepreneur and Craft-Handers.

The unused numbers in the species division may be used freely by the regions if a further specification is desired. In that case, however, in the reports to the central authorities, in accordance with the report, Chapter 7, a summary of the authorized species.

The use of the principal 9 for the registration of internal transfers of expenditure and revenues shall be compulsory in the context of the transfer of units of common purpose, administration and interest from main account (4) and (5) ; Main account 1-3. In addition, it is optional for the individual region, cf. nearer below. However, if the region wishes to be used as a general rule of 9, this must be done by applying the species included. The species under the general nature of 9 shall not be used for any purpose other than those specified.

Below are detailed rules for the conversion of the individual main species and species.

MAIN 0 CALCULATED COST

The introduction of cost principles into budget and accounts means that there should be a distinction between costs and costs. Expenditure shall be registered either at the price of pay or delivery, while costs are recorded as resource usage.

Mainart 0 is used for registering calculated costs and revenue, such as depreciation. Registration of the main type of registration shall be carried out in order to be able to cost-register in the budget and accounting system, as well as intangible material assets, etc. in the balance sheet.

Multiple species, including type 0.1 Depreciation and type 0.2 Storage charges, refer to costs that are calculated in the material assets facility and then transferred to the main type 0. In addition, the description of the material assets of Chapter 8 and of Chapter 9 of Costs is also well-used.

The registration of the calculated costs shall be carried out under species 0.1-0.7, while calculated revenue is recorded under type 0.8. Posts under type 0.1-0.7 and 0.8 are resided at type 0.9 Constance Account. Include the principal account of the budget or accounts, a cost budget / account shall be provided for the main account (1-5). Exempt the main type 0, a budget / accounting based on expense-based principles is obtained.

Calculated costs, etc. are divided into species divided into 9 species :

In the case of the characteristics of the individual species, the following may be :

0.0 Status Conversions

In the expenditure-based system, assets are shown on the basis of an approach (and revenue is kept at the time of departure) as operational or fixed expenditure (-income), while the status is not affected by the access / departure. However, in the cost-based system, the status must be affected by the entry / departure of all assets.

Beløbally it is only assets with a value of more than 100 000 cranes, as it is mandatory to include in the status. This corresponds to the assets to which the region is to be included in the plant-based establishment, cf. Cap. 8.

The acquisition of the acquisition of the acquisition shall be made by means of "converting" into the relevant status accounts via the main account 6 and use of type 0.0. ' conversion ` to the balance shall be used in the same dranbin value as in the accounting of the purchase of the purchase of the equisel.

Busses must be established to ensure that the registration of the acquisitions in the plant correlation is also included in the status, so that there is always a conformance between the equipment and the entries on main account 6.

For example :

The example shows the "conversion" of the purchase cost to the balance sheet for a reason for the purchase of a reason for 2 million. DKK In this example, the grounds must be used to build a building up to an institution.

0.1 Depreciation

Assets that are part of the production / performance of products / services will, in time, typically be consumed. As a part of the calculation of costs, such consumption shall be recorded in the form of calculated depreciation on buildings, equipment, equipment, etc. These depreciation records shall be recorded in the form of 0.1 Depreciation.

The application of type 0.1 Depreciation shall be compulsory. Depreciation records are registered at the site level where this is authorized in the account plan. In other areas, depreciation is recorded at function level.

0.2 Inventory Garments

In connection with the calculation of costs, there is a need to make a accrual of expenditure. It may thus be a question of costs for the consumption of goods, which do not

is expense recorded in the year in which the consumption is carried out, because it is consumed from storage. Conversely, the cost accounting for goods purchases will not be included in the cost accounting, to the extent that it is only in stock-building. The registration of such preconditions relating to the consumption or storage of warehouse respectively shall be recorded by registering the slider adots under the nature of .2 inventory.

0.3 Pension provision relating to officials

Species 0.3 will be used to record changes in the region's pension liability for civil servants. The cost of the registration must be made annually at the same level as depreciation, cf. the above below type 0.1.

Payment of insurance premiums shall be recorded using the main form 1.

0.4 Forrentning

In a given activity, a certain amount of capital will typically be tied up. For costing, there may therefore be a need to calculate an interest rate of the capital invested in association with the activity concerned. Compensation, for example, may be calculated in the case of internal loans granted to investments. There is no internal entangument in relation to the social and special education area, as it is instead a requirement for the interest rate of the liquidity-related intermediation of the liquidity in relation to the region. Registration happens at a kind of 0.4 Forrentning.

0.5 Overled costs

Calculated costs may occur, which may be relevant in each cost calculation. By way of example, the indirect costs associated with regional delivery of offers to adult disabled people, such as the share of joint costs of management, administration, rent, etc., are recorded under the nature of 0.5 Overhead costs.

0.6. Other calculated costs

Art 0.6 is used to record costs that cannot be registered when using type 0.1-0.4.

0.7 Feriemoney

Art 0.7 is used to record the cost of vacation money.

0.8 Calculated and transferred revenue

In the form of a type 0.8, calculated and transferred revenue shall be recorded, which shall not affect the accounts of the region.

0.9 Recipiration account

Under the nature of the type 0.9, registrations carried out less than 0.1-0.8, i.e. the registration of type 0.9 is conducted with the opposite sign of the registration of type 0.1-0.8. The account account shall be a technical account to ensure that only items with financial impact can influence the total cost accounting of the region. It is thus the function of the modding account to neutralise the new postings in relation to the expenditure accounts. The reception account is being run on main account 6.

MAINART 1 WAGES

At the main species 1 wages, the cost of the region shall be recorded, including wage contributions of any kind.

Accepting the costs of employees in relation to the service, i.e. the costs of representation, travel, use of their own motor vehicle and similar, shall not be recorded in the main form 1 Lens, but under the general interest 4 services and so forth in the case of remuneration for experts and specialists in liberal professions, as well as payment of remuneration ; and similar to members of commissions, councils and fists, where members are neither regional staff nor members of the regional council.

In some cases, it may be difficult to distinguish between salaries and services. It will be crucial here whether the person concerned is a regional employee. Payments to persons who are not employed in the region shall not be recorded as salaries, but under the main type 4 services and so on.

Regional members of the regional staff shall be considered to be considered as regional staff. Taxable meeting dites, remuneration and fees to regional councillors shall be recorded at the main species 1 Lens, while non-taxable dites and similar to such persons shall be recorded on the main type 4 services and so on.

Pension insurance premiums must be registered at the main form 1, while in direct payment pension, waiting money, on-call pay and unemployment benefits are recorded on the head type 5 Admissions and Transfers.

Bonus and similar matters relating to pension insurance premiums and the reimbursement of daily allowances relating to regional staff shall be credited as expenditure under the main form 1 Lønings.

It is noted that the salary cost of people in the regional flex job and sparing jobs are recorded on the form 1 of the regional institutions where they are employed. The same functions shall also be credited to the pay of the type 1.

Under principal 1, no authorized species are found. Examples of the constitutions of the main form 1 may be given :

MAIN 2 ITEM PURCHASING

Under general 2 Trade purchases, the costs of VAT-bought and purchase of land and buildings shall be registered in the region.

Items of goods are divided into species divided into five species :

Examples of the consorting of the individual species under the heading of the main species may be given :

MAINART 4 SERVICES, ETC.

In the main, 4 Services and so on shall be subject to the costs of the purchase of services provided by outsiders.

In other countries, the main four types of services include only services that are directly supplied from the outside world. Services and performances delivered by the region ' s own institutions or departments shall not be registered under the main type of 4, cf. details of the registration of internal expenditure during the transcinas of the general nature of 9 Internal expenditure and revenues below. The actual shares of the individual activities of the region of the region ' s general administrative expenditure on main account 4 shall also be recorded using the heading of the main type 9.

Purchase of goods and services in another public authority (that is to say, the State, municipalities or other regions), which are VAT registered in the area in question, and therefore, deliveries should be reckoning. VAT is recorded on the tax-carrying species of the VAT and, therefore, not at the nature of the species 4.6-4.8.

Apart from the purchase of taxable goods and services in another public authority, purchases from the State, municipalities or other regions shall be recorded on the type 4.6-4.8.

With regard to the distinction between the main type 4 services and so on, and the main species 1 Løndums are referred to the notes on the main type 1.

In the case of type 4.0 Services without VAT, they are registered services which are not subject to VAT despise. On the other hand, there is a certain amount of expenditure that is not provided for in the form of items 4.0, but more to the nature of goods purchases and acquisitions, which are not subject to VAT (for example, newspaper subscriptions and purchases of certain artefacts).

In the case of Species 4.9 Other services etc., only VAT-belated benefits are provided.

Payments between regions shall be recorded in the form of the species 4.8 (7.8 respectively).

Payments between municipalities and regions shall be recorded in the form of the species 4.7 (7.7 respectively).

Examples of the consorting of the individual species under the heading 4 are the following :

Services in the family are divided into six species ;

MAIN 5 GRANTS AND TRANSFERS

In the main form 5 Admissions and transfers shall be registered as a general rule, which is not directly matched by the performance of the recipient of the grant recipient. In addition, expenditure shall be recorded in the field of health insurance at the main type 5.

Direct payment of pensions shall be registered on function 4,40.31.

Deposits and transfers are divided into three species :

MAINART 6 FINANCIAL EXPENSE

At the general nature of the Financial Expenses, the costs incurred shall be recorded on the main account of the main account. Outside of this main account, the principal 6 shall be used only for the purpose of the liquidity of the region relating to the social and special training area. Under Principal 6, no authorized species are found.

Examples of the constitutions of the main nature of the form may be given :

PRIMARY 7 REVENUE

On the principal nature of the key, the revenue is recorded for the sale of products and services to the state, municipalities, other regions and private. These revenues include tariff payments for the municipalities ' use of institutions in the region. The principal shall also include revenue from the sale of real estate and the revenue of the accommodation of facilities belonging to the region.

It is noted that state refunds, land and development contributions from the municipalities as well as block subsidies from the state are recorded under the main form of 8 financial revenues.

Revenue is divided into species divided into 6 species,

Payment between regions shall be recorded in the form of 7.8 (4.8 respectively).

Payments between municipalities and regions shall be registered under 7.7 (4.7 respectively).

Examples of the consorting of the individual species under the heading of the main species may be given :

In the form of 7.1, the first rent of rent shall be recorded all rental payments, heating contributions, etc. concerning own properties and for other purposes as well as other purposes.

The criterion for which the drawback system has been applied in the VAT refund scheme shall be used for the purposes of this Regulation. section 2.6.2. In the case of a compound benefit-a service which, in addition to the rent, heat-contribution and so on for own properties, contains other elements-a breakdown of the kind of 7.1 and type 7.2 or 7.9 of the relevant parts of the service may be subdivided if this is possible. Otherwise, the income shall be recorded at 7.1. For housing in the region's own properties, the whole rental of income, heater contributions and so on shall be provided. (both the property of the residents, as published by the public sector), shall be recorded at the nature of 7.1.

Livestock income, which is included in a VAT-registered accounting, must be recorded at the nature of 7.9.

The payment of the rent for rent on institutions of elderly and adult disabled persons should be registered at the age of 7.2.

It is emphasised that rental payments, heating contributions and so on for own properties from the State, municipalities or other regions must be registered at the nature of 7.1 (or type 7.9) in the case of revenues that form part of a VAT recorded account) and, therefore, not on ; Arabs 7.6-7.8.

CAPITAL 8 FINANCIAL REVENUES

At the main type of 8 financial revenue, the revenue shall be registered in the main account of 5. Outside of these main accounts, the main nature of the main account shall be 8 in connection with State refunds and by state subsidies on main account (4).

The main species of 8 is divided into three species :

In the case of repayments / regularisation of grants from municipalities and state grants, deconcrete entry shall be made, respectively, 8.5 and the type 8.6 respectively.

Examples of the nature of the entering under the heading of general 8 may be given

It is noted that payments from the State which correspond to a benefit shall continue to be recorded at the nature of 7.6 payments from the State.

MAJOR 9 INTERNAL EXPENSES AND REVENUE

The registration of expenditure and revenue in connection with internal payments between different functions and cost points in the region may be carried out in two ways in the budget and accounting system. Either with the help of the plus / minus points or using the internal species on the main type 9.

The individual region shall decide for itself the registration form it wishes to use. Regardless of registration, internal payments should be reflected as far as possible to reflect the transactions that are made.

In addition to the addition of minus-posterages, the check should be recorded in the 'buying institution' and negative on the 'seller' institution. In order for the species to continue to show the correct allocation of expenditure and income on the individual species, the plus / minus-posterings must be carried out in the same species.

VAT refund shall be returned at the ' purchasing institution `. It should also be pointed out that, as a starting point, the remote species should be recorded on the calculation of VAT-made services between accounts relating to VAT-registered activities and bank accounts. This is because, among other things, the calculation of VAT in the VAT refund scheme is based on the registration of the external species.

If the region chooses to register internal payments under the general nature of 9, this shall be done by applying the authorized species.

In order to avoid an artificial increase in the region ' s expenditure and revenues in connection with transfers, the general nature of the transfers shall be considered to be a expenditure type. This means that internal revenues (nature 9.7) in both the budget and the accounts must be recorded as negative expenditure.

Internal expenditure and revenues shall be divided into four species :

In the context of the transfer of shares in both the budget and accounts, shares of common purpose, administration and interest from main account (4) and (5) to the main account 1-3 are mandatory to use the principal 9 for the registration of internal transfers. In this situation, there must be no use of plus / minus-posterages.

2.6 VAT

This is the main rule of the regional budget and accounting system, that expenditure and revenues on both operating and plant account should be registered exclusively VAT in regional budgets and accounts.

From this general rule, specific exceptions exist, which are more detailed in section 2.6.2 Bubsoms.

The regional budget and accounting system between two forms of VAT are being made in the regional budget and accounting system.

-WHAT? Registered VAT, i.e. VAT is settled with SKAT in the context of VAT-registered activity in the region

-WHAT? Buying tax, i.e. VAT included in the regional VAT refund scheme

The rules on the conversion are different for the two types of VAT. The rules have been reviewed in the following sections.

2.6.1 REGISTERED VAT

Registered VAT is used here as a designation for the calculation of VAT with SKAT taking place in the context of VAT-registered activities in the regions.

The legal basis for this settlement shall be found in the statutory order of law. 906 of 14. October 2005 on the value added tax slop. The rules shall include the placing on the market of goods or taxable services to the private, state or other regions of the regional institutions,

Both the amounts for inbound and outbound VAT as the calculation of VAT with SKAT in the regional budgets and accounts shall be registered on :

function 6.52.59 Intermediate account.

An account will be created for each VAT registration.

The account shall be specified as follows :

xx Incoming Tax

xx Ex-Tax

xx Afregning VAT

The check should be separately for each VAT registration.

In the case of goods which are both used in VAT-registered activities and for other purposes, a distribution of the VAT amount is made at the purchase of the goods. The part relating to the VAT-registered undertaking shall be registered as detailed VAT in the company ' s VAT records. The second part of the VAT is reported to reimbursement by the VAT refund scheme, cf. section 2.6.2. The rules governing the allocation of VAT are present in the tax return on VAT (VAT slop).

2.6.2 BUYING VAT

Retail VAT is used here as a designation for the VAT paid by the regions in the purchase of goods and services that are not part of a VAT-registered company in the regions.

Under the law, no. 497 of 7. June 2006 on the level of competition between the Community and the regions ' own production and the purchase of external suppliers in relation to value added tax, etc. as well as on VAT funds are given to the regions as a general rule of buying-in. by means of a refund scheme.

The purpose of this reimbursement scheme is to pursue a level playing field between private business and the production of services for their own use. The remission of the buyers is, in fact, that the individual region in the choice between doing tasks under the auspices of its own or of foreign services can overlook the purchase of the general purchase of the general purchase of the general market.

The following details are detailed for the purchase tax conversion rules. In addition, the provisions of the above Act shall be referred to. 497 of 7. In June 2006, as well as in the Ministry of Economic and Interior, notice of the municipal and regional VAT refund regime.

Buying sales tax

The VAT and reimbursement of these products shall be recorded in the regional budgets and accounts of function 5.80.95 Reimbursement of the buying-in. During the operation, an authorized two groupings are :

002 Reimbursement of purchase VAT

003 Expenses to Purchase Tax

The registration of the groupings shall in all cases be carried out by the use of the principal 6 financial expenditure.

Reimbursement of the purchase VAT and the reimbursement of grants under the positive list of the VAT refund scheme shall be budgeted and accounting on grouping 002. When the basic nature of the Financial Expenses is used at the registration, this should be done in the form of a negative expense entry.

Expenditure for buying-in and indirect expenditure for purchases, cf. the positive list of the VAT refund scheme, budgeted and accounting for grouping 003. Furthermore, the budgeting and accounting is on grouping 003 repayment of VAT refund in relation to income-covered farm income (rent), purchase tax for plant expenditure by the sale of plants, within five years, and the repayment of 17 and a half% of the grants from funds, private associations, institutions and the EU, etc. The rules are listed below in the section on the 'Repayment Rules applicable to the VAT refund scheme'.

Refusion of purchase VAT

The VAT amounts refunded through the reimbursement scheme include tax charges on main account 1-4, excluding registered VAT, cf. Section 2.6.1.

From this general rule, there are the following specific exceptions :

VAT expenditure on operating and construction costs of operation 3.10.01 Ops to road companies and operation 2.10.30 Alms-housing-related.

-WHAT? VAT expenditure on the installation costs of self-governing or private institutions in main account (2), provided that the institution has leased or wants to rent in rooms owned or collected by others other than the institution or if there is no conclusion ; in agreement with the region, before the construction of the works,

-WHAT? VAT costs related to similar fixed costs for self-governing or private institutions at function 1.10.01 Nurses and 2.10.01 Social Offerings, specialist training and advice, to the extent that these rules shall be included in budgets and accounts of the regions

The VAT charges mentioned cannot be reported to reimbursement. As a result, in these cases, as a derogation from the main rule, the expenditure includes VAT on the budgets and accounts of the regions.

VAT-bearing species

The administration of the VAT reimbursement scheme is designed in such a way that the regions will be reporting expenditure on purchases to the Ministry of Economic and Interior with a view to reimbursement for the monthly reporting.

In order to ensure uniformly and unambiguous determination of the costs of the purchase VAT included in the refund scheme, the ArtsInt has been constructed so that only on certain species is recorded expenditure with the purchase price.

It is a question of :

Art 2.2 Food

Art 2.3 fuels and driftnets

Art 2.7 Acquisitions

Art 2.9 Other product purchases

Art 4.5 Entrepreneur and Crafts Services

Art 4.9 Other services and so on

This division of species means that, in the form of 4.9 Other services and so on, VAT-belated services may only be subject to VAT.

Services which are not subject to VAT are to be conteed on the form of type 4.0 Services without VAT. The crucial factor for the nature of 4.0 is, therefore, that it is non-VAT-based services. Where the type 4.0 or type 4.9 is to be used for the registration of reimbursements (pay compensation, hotel allowances, etc.), shall be based on whether the compensation is granted on account in which VAT expenditure is included.

On the nature of 4.0, certain costs are also to be taken into account, which are not genuine services, but purchases and acquisitions which are not subject to VAT. Examples of this include newspaper subscriptions and purchases of certain artefacts.

As referred to in Section 2.5, it is voluntary for the regions to be applied to the species under the heading of 9 Internal expenditure and revenue from the registration of internal charges, except for the transfer of units for common purpose by main account ; 4 and 5 to Main account 1-3.

In the interests of the administration of the VAT reimbursement scheme, however, it is necessary for the regions to be registered on the remote species on the calculation of VAT-made services between accounts relating to VAT registered in respect of VAT-based services. the activities and accounts of the VAT refund scheme. This is because the calculation of VAT in the VAT refund scheme is based on the registration of the external species.

The internal settlement of services which is subject to VAT shall be limited only by the use of the main type 9 when the check is made between accounts which are identical in relation to VAT. In the case of VAT-covered services between accounts, which are different in relation to VAT, the amount shall be charged to the account to which it is moved by using an external species. The account where it is moved is credited to the amount of the same external species.

The administration of the VAT refund scheme also means that the purchase of goods or services from the State or other regions which are, in the area of activity, VAT registered and, in other cases, reckoning their deliveries, including the VAT, must be : shall be taken into account of one of the VAT-carrying-species and not on type 4.6, 4.7 or 4.8.

However, a region may well, when it purchaces goods and services abroad for delivery in Denmark, the import VAT and the acquisition of taxes that are in the case of SKAT, to the reimbursement of the Ministry of Economic and Interior. Tax devotion shall be carried out in the same way as if the purchase had even been made in Denmark (i.e. through consorting on the VAT-bearing species).

The positive list

In addition to the costs of the VAT-bearing species, the regions may report a percentage of certain payments and subsidies for reimbursement under the reimbursement scheme. The reason for this is that a number of regions allow activities to be carried out by private or associations. If the proportion of these payments or grants covered by VAT expenditure could not be reported to reimbursement, it would counteract the intended competition policy and favour the execution of tasks within a regional context.

The grants etc., which can be reported to the reimbursement, are calculated as a percentage of the expenditure on certain functions and species. The rules on this are laid down in the Ministry of Economic and Interior publication of the municipal and regional VAT refund system and the list of payments and subsidies that can be notified to the reimbursement-the so-called positive list-are listed as annexes ; this section (prepared in autumn 2006).

The part of the grants that can be reported to the refund shall not be recorded in the principal account 1 to 4, but on function 580.95. Reimbursement of the buying-in VAT.

Shared regional activities

For the purposes of the reimbursement scheme, which applies to joint regional operations, which in one of the Community ' s regions are accounting with full species specification in the main account, 1-4, that the other regions of the Community must make payments for this type of payment to this at the species 4.7. Tax expenditure is reported as to the reimbursement of the accounting region, which is then forwarding bills excluding VAT to the other regions of the Community.

However, this does not apply where the accounting region is VAT registered in that area. In this case, including VAT, cf. the comments above, concerning the use of an external expenditure type, in the case of the settlement of deliveries including VAT.

In the case of Community undertakings, which are independent accountants for administrative reasons, if there is agreement from the Ministry of Economic and Interior, the buying-in for reimbursement through the Community ' s regions shall be subject to the establishment of a purchase price for reimbursement through the Community ' s regions ; which may be attributed to the functions, 1.10.01 Nurses, have been exempted from approval.

Where there is no question of a grant or transfer to be taken at the type of 5.9, the sales tax of the Community ' s refunds may be reimbursed in the following manner. The payments to the Community shall be specified on the Community ' s specification on a VAT-bearing payment of type 4.9, and a non-VAT-bearing payment, which is to be conteed on type 4.0. The allocation of the VAT-bearing and non-VAT payment shall be made on the basis of the amount of the payment relating to VAT-coated, non-VAT, respectively, expenditure. In the case of an aconto settlement with the Community, the distribution must be carried out on the basis of the proportion of the payment relating to VAT-incurred, non-VAT-incurred expenditure respectively. In the final clearance of accounts, the amounts of type 4.9 respectively are to be adjusted, respectively, to be adjusted to correspond to the purely actual distribution of the Community ' s expenditure on VAT-bearing and non-VAT-bearing expenditure.

In the real purchase of goods and services of a Community that is autonomous accounting, there is a contender of one of the normal spending species.

Especially about self-directing / private institutions

On self-sufficiency and private institutions, which are independent accounting officers according to the standard accounting plan of the region, the accounting can be carried out, including the buying-in.

In the transfer of the budget to the institution, the VAT-bearing species may be attributed to the buying-in so that the institution ' s appropriation checks shall be made on a continuous basis on the basis of expenses including buying-in.

The institution ' s budget shall be recorded in the region's annual budget without buying-in, and in the institution ' s afclosure of accounts to the region, the costs must be recorded on the relevant species in a normal manner, thereby automatically separable from the buying-in sale and entering the function of the relevant species ; 5.80.95.

Recording of the installation posts for self-governing and private institutions (excluding private management institutions) with whom the operating agreement has been concluded before the construction workers are incommensurate, means that the tax refund may be granted on detainees ; construction costs. In cases where an institution has leased or wants to rent themselves in buildings owned by other than the institution, no VAT refund may not be granted by the installation costs, cf. above.

Reimbursement rules for the VAT refund scheme

In the case of commercial operations, the buying company covered by household rental income must be exempted from reimbursement. That's what happens when you're at 7.5%. of the book-keeping of the book-keeping at species 7.1, frames at the monthly balance of the purchase of the purchase for reimbursement. Rental revenues recorded at 7:1.

In the case of other forms of commercial operating operations, there is no set-off.

For the sake of a proper statement of the repayment base and for reasons of the vote, it is necessary to apply a special nature to the registration of own rent-related income.

Therefore, the rules of the Convention are designed to preserve the nature of 7:1 to be reserved for rent which does not originate from the leeon of the farm. Income in the form of a heater (including aconto contributions) in the case of the lease eels referred to shall also be recorded at the type 7.1. All other rental resources shall be recorded at the nature of 7.2 or type 7.9.

The payback amount that will be paid as a minute in the monthly balance account for the Finance and Interior Ministry of Amount of Tax Reimbursement shall be registered on function 5.80.95, grouping 003. The registration of the repayment amounts of the repayment amount shall be carried out on the relevant function, where the revenue resulting from the recovery is being taken.

For fixed costs, reimbursements shall be reimbursed to the VAT refund scheme if the plant is sold within a period of five years. This repayment rule shall be administered as a starting point to ensure that the refund is made regularly in the context of the sale of the installation.

In the case of the sale of a total facility, it is sufficient to disburrate the repayment at the regional council ' s approval of the equipment accounts. In the case of a phased sale of an installation, for example building sites, repayment shall be made regularly or at least once a year so that the refund is reimbursed for the parts of the plant established for a period of up to five years prior to the sale of the sale ;

The reimbursement of the buying-in which shall be repaid shall be repaid on the basis of the expenditure accounting expenditure on the VAT-bearing species. A proportion of the reimbursement corresponding to the share of the total expenditure of the accounts shall be reimburse to the sales revenue of the accounts. VAT. However, the repayment may not exceed the amount of the refund paid.

The repayment shall be shown on the balance sheet to the Ministry of Economic and Interior as a minute entry under grouping 003. The registration of the repayment amounts shall be made on the relevant function, where the sales revenue resulting from the recovery is being taken.

In the case of payment of damages for damage or similar, the buying-in refund shall be reimbursed in the context of rectification of the damage in question not repaid.

Retail costs incurred in the purchase of goods and services financed by grants to the region from funds, private associations, institutions, etc. are not covered by reimbursement. This is the equivalent of the European Union structural funds distributed by the EU Structural Funds, and direct construction subsidies from the European Union. (The public authorities and other public authorities are not as a starting point not covered by the refund rule of the refund scheme).

This rule is administered by an amount corresponding to 17,5%. of the types of subsidy referred to in the VAT refund scheme.

However, this applies as an exception to the fact that research grants registered to function 1.10.01 hospitals are not covered by the drawback rule.

The repayment shall be shown on the balance sheet to the Ministry of Economic and Interior as a minute under grouping 003 with counterbalance on the relevant function, where the subsidy which has caused the recovery is being taken.

For example :

EXHIBIT

Regions positive list

applicable from and by 2010

Calculation of VAT and wage summon percentages :

For each operation on the positive list, a VAT percentage is calculated that reflects the proportion of the expenditure on the relevant benefit, which is VAT-based. Similarly, for those with * marked relevant benefits, they calculated a salary sum which reflects the proportion of total expenditure on the relevant benefit paid. The salary summary rate is subsequently converted to the VAT rate by multiplied by the pay summary by multiplied by (3 ,08/103 ,08 )/( 25/125), as private suppliers, on the relevant areas, pay a cost summary tax at 3.08%. of the salary sum + surplus / deficit. After that, the revenue percentage and the VAT rate of VAT have been added to one VAT and wage sum percentage. Fx is the labor summary for hospitals 70 pct., which provides a value added tax and wage summon on 11 (70 * (3.08/103 ,08 )/ (25/125) =10, 5).

The policy example of the amount for the amount of the municipalities reimbursement :

A $1,000 grant is granted. (function 0.32.31 Stadium, PE and swimtails, type 5.9).

Amount of reimbursement : 1000 kr. x 55% x 25 /125 = 110 kr.

The following shall be recorded in the following example in the municipal budget and accounting system :

-WHAT? Exerration, exclaus. the estimated VAT expenditure in other words. DKK 1,000. -$110. = 890 kr. be registered at the function .32.31 stadiums, sports systems and swimming pools, type 5.9.

-WHAT? The estimated VAT cost, i.e. 110 kr. be registered on function 7.65.87, grouping 003.

-WHAT? The VAT reimbursement, that is, 110 kr. will be registered on function 7.65.87, grouping 002.

The example of the amount for the amount of reimbursement for regions :

A $1,000 grant is granted. (function 1.10.01 Nurses, type 4.0).

Amount of reimbursement : 1000 kr. x 36% x 25 /125 = 72 kr.

The following shall be recorded in the following examples in the budget and accounting system for regions :

-WHAT? Exerration, exclaus. the estimated VAT expenditure in other words. DKK 1,000. -Seventy-two. = 928 kr. will be registered on function 1.10.01 Nurses, type 4.0.

-WHAT? The estimated VAT cost, i.e. $7,000. be registered on function 5.80.95, grouping 003.

-WHAT? The VAT reimbursement, that is, $7,000. be registered on function 5.80.95, grouping 002.

3 THE AUTHORIZED CONTOPLANES

4 ACTING POLICIES

4 ACTING POLICIES

Main account 1 Health

The main account shall include expenditure and revenue relating to the hospitals ' hospitals and the associated institutions, etc., together with expenditure and income related to health insurance. Furthermore, expenditure and revenue are linked to health management.

In the context of the authorization, the principle account shall be based on cost-based principles, while in the accounts the cost and cost-based principles are used.

NURSING SERVICES

1.10.01 Nurses

This function shall record expenditure and revenues relating to the regional hospitals and the costs and revenues relating to sickness benefits provided outside the region ' s hospitals, such as hospice accommocement and treatment in other regions or abroad.

Registration at cost point is authorized. Expenditure and revenues in the health area shall be recorded in the accounts at cost point in accordance with the Health care register, SOR, at the lowest possible level at the lowest possible level. This means that the types of expenditure that can be registered at a given level without the use of allocation keys shall be recorded at this level, cf. section 2.3.

The budget shall be registered at hospital level in accordance with SOR, which means an independent organizational unit. A hospital may constitute one or more geographic units depending on the way in which the health care system is organized.

The transverse grouping structure is authorized on the function, as it is on the other functions of the Clan for the regions. In addition, a number of authorized groupings are specific to the function, such as Grouping 120 Medicine.

Registration of the individual hospitals

Expenditure and revenues relating to the individual hospitals shall be recorded at the site numbers in accordance with SOR at the lowest possible relevant level. The regions must ensure that it is possible for the central authorities for each cost step number to deride information on the address of the organisational unit, department specialty and so on.

Payment for benefits exchanged between the regions ' own hospitals shall be reposted between the cost points of the hospitals concerned by the use of the internal species under the heading of the main species of 9 or the plus / minute items of the same species. However, the resource use shall be registered at outpatient care and examinations, which are the result of references between the region's own hospitals, only in the hospital where the activity is carried out.

Income from other areas of hospitalisations, outpatient treatment or examinations shall also be recorded in individual hospitals, using the nature of the species of 7.8.

In the operation, there is a separate cost of loading at the drop of three to hospital buildings financed by the quality funds. The following cost points are authorized :

Interlito Account

Joint expenditure and revenues relating to hospitals are recorded at cost point 0001. In the joint account, expenditure and revenues shall be registered, which cannot be distributed objectively on the individual hospitals.

Payments to other regions relating to entries, paramedics or somatic hospitals must also be recorded in the common cost and in the application of grouping 810 Payments-other regions. If the institution of the hospital has over expenditure for other regions related to entries, paramedics or studies, this can be recorded by subdivicting the joint account and leaving the individual hospital in a part of the medical treatment ; of which. The registration must not be carried out at the cost locations for the individual hospitals.

Payments to other public authorities shall be registered under the owner ' s ownership code 3 other public authorities. Payments for the admission of private hospitals and to the hospitalization of foreign hospitals shall be registered under the owner-level code 2 Selling / private and by the use of grouping 820 Payments-Private hospitals and institutions

Selling and private hospitals with which the region has the holding Agreement shall be included in the region ' s budget and accounts in accordance with the rules on self-employed and private institutions listed in section 2.3.

It is emphasised that there should be a genuine operational agreement, that is to say. the region must have an impact on a wide range of issues surrounding the operation, cf. what is applicable to self-governing and private institutions with the operating agreements in the social field. In this way, the use of non-private hospitals alone does not justify the inclusion in the region's budget or accounts. If a private / self-governing hospital is taken into account in the budget and the accounts, the general rules on intermediate regional payments (use of the species 4.8 respectively respectively) in the event of other regions taking places in that hospital shall be subject to the general rules on the intermediate and regional payments.

The provisions relating to the admission of self-governing and private hospitals in the region ' s budget and accounts shall also apply to institutions with the operating agreement, provided that they are covered by a hospital hospital. In this regard, it is a matter of whether or not they receive patients for hospitalization or paramedics.

Help Functions

The utility also regimen a number of ancillary activities, which are resolved on a common basis within the region's health care system, and which does not directly deal with patients ' treatment. These are activities that are often carried out by independent organisational units, such as couriers, central laundry, central cuisine, the transport of patients.

HEALTH INSURANCE, ETC.

In this main function, the regional expenditure and revenues must be registered in accordance with the law on public health insurance.

The following exhaustive functions are authorized for registering the different categories of expenditure :

It is noted that in Action 1.20.20, all other expenses are recorded, such as subsidies for the treatment provided for in the case of therapy, training and treatment, as well as costs of interpreting assistance in medical care.

In the case of public health insurance, the type 5.2 is used as a starting point.

Species 5.2 shall be used for the registration of expenditure for the payment of bills which may be specified on the individual patient, including the costs of medicines and subsidies for glasses. In addition, the general rules for type-conversion operations are applied.

For the use of species 5.2, when transfers of services or products from another account in the region are to be transferred to the main function, a revenue registration of sales in the account area from which the sale is made (e.g. function 1.10.01) for the use of species 7.2 or 7.9. In the case of other transfers, the general rules for internal payments shall apply.

Only health care costs for the region's own citizens must appear in the main function. The health costs of other regions must, therefore, be either recorded in an intermediary account or offset by credit.

It is noted that expenditure and income related to health insurance certificates are registered on function 1,60.41

VARIOUS EXPENDITURE AND REVENUE

1.60.40 Central administration of the health sector

This function shall be borne by the costs borne by central units in the management of the health sector, including the pay of administrative staff, which are fully employed in the area of health care. On the other hand, the costs of administration, taking place on hospitals and institutions and which concern these, shall be registered at 1.10.01.

1.60.41 Other expenditure and revenue

This function shall record expenditure and revenue which cannot be allocated to the operations of 1.10.01-1,60.40, including, inter alia, the costs of the Patient and Health Care Disciplinary Board.

PART OF COMMON PURPOSE AND ADMINISTRATION

1.70.50 Common purpose and administrative costs of health,

For both budget and accounts, the function shall be charged by type 0.5 or art 9.1-9.4 and grouping 730, Internal transfers, a share of common purpose and administration from function 4.70.99. The distribution key shall be determined by the regions, taking into account the strain of the three regional activities in the common area.

INTEREST OF INTEREST AND SO ON.

1.80.60 Rents

For both budget and accounts, the function is charged using the drop 1, type 0.5 or art 9.4 and grouping 730, Internal transfers, a share of interest rate and income from function 5.90.99, cf. the distribution key indicated in section 5.2.5.

FUNDING

This main function includes the general and activity-dependent grants from the state and municipalities for the financing of health. These grants shall be recorded under the last 7 and using the main form of 8 Finance revenue. Supplements of the state are used by the state of 8.6 State grants. Other revenue shall be registered in operation 1.10.01-1.60.41.

1.90.90 Ballosupplements from the State

This function detects the general state aid to finance health, cf. Section 3 of the regional financing of the regions. In the use of the plus / minute entry of the form 8.6, the part of the block grant relates to the social and special training area of function 2.90.91.

1.90.91 Municipal basic contributions

This function registers basic contribution to financing the health sector, which is paid by the municipalities in the region, cf. sections 6 and 19 of the regional funding of the regions.

1.90.92 Municipal Activity Dependent contribution

This function regies the municipality of local activity-dependent contributions, which consists of a municipality paying a share of the region ' s expenditure ;

-WHAT? per stationary and outpatient treatment in hospitals for patients from the municipality,

-WHAT? per provided sickness benefits to patients from the municipality,

-WHAT? for rehabilitation of patients from the municipality, which has been granted during submission to the hospital ;

cf. sections 13 and 14 in the area of financing of the regions.

There are authorized operations grouping for each event-dependent contribution :

-WHAT? Stationarsomatik

-WHAT? Ambulant somatik

-WHAT? Stationaire psychiatry

-WHAT? Ambulant psychiatry

-WHAT? Praxical Sector (Health Insurance)

-WHAT? Retraining during submission

1.90.93 Activity specific grants from the State

This function regies the state activity-dependent grant of the regions ' health care centre, cf. Paragraph 15, in the area of funding of the regions.

1.90.94 Offer from the hemorrhaging scheme

The function shall be awarded solely grants from the compensation scheme. The regime's response to the compensation scheme is offset by the general subsidies and is thus included in the registered amounts of function 1.90.90 Ballogrant from the State.

Main Account 2 Social and Special Learning

This main account shall include costs and revenues in relation to the statutory supplier duty of the regions in relation to the municipalities of a number of social and educational offers. The regions receive payment from the municipalities of the operational tasks that they are responsible for.

The payments from the municipalities shall be registered on grouping 830 and, using the nature of 7.7 Payments from municipalities, however, objective financing contributions relating to the social area and the special education area, cf. function 2.90.90, respectively, grouping 831 and 832 respectively, and using the main type 8.

The activities of function 2.85.80-Special administrative tasks-shall be financed as an exception to the transfer of parts of the public health block grant from the State to function 2.90.91 Ballogrant from the State. In the calculation of the balance sheets in the budget and accounts for the three areas of activity which the region's economy is divided into, the two main account functions are addressed to the health of the principal.

In the context of the authorization, the principle account shall be based on cost-based principles, while in the budget and the accounts are used both expenditure and cost-based principles.

SOCIAL OFFERINGS AND SPECIAL LEARNING

2.10.01 Social Offerings, Special Training and Consulting

This function shall record the costs and revenues relating to :

-WHAT? special daily offers and special clubs, in accordance with section 32 and section 36 of the service above,

-WHAT? foster homes and places of residence, etc. for children and young people after § 66 of the service above,

-WHAT? preventive measures for children and young people, including young people from 18 to 22 years, in accordance with section 52 (5). 3, no. 1-7 and 9-10, section 52 (3). 4 and 5, section 54 and section 76 (6). 2 and paragraph 1. 3, no. 2 and 3 of the service above,

-WHAT? on the children and adots of children who have been placed outside the home in accordance with section 52 (5). 3, no. 8, section 58 and section 75 of the service top, cf. § 66 of the service top,

-WHAT? 24-year-old, 24-year-old, 24-year-olds, cf. Section 76 (2). 3, no. 1 in the Social Services Act,

-WHAT? the end-of-treatment in the 24-2-year-olds in the 24-22 year old. Section 76 (2). 3, no. 4 in the service top,

-WHAT? secured the 24-hour care institutions for children and young people, including insured departments, relating to a 24-hour institution, after section 123 of the service above,

-WHAT? personal and practical assistance (home help) following section 83 of the service top,

-WHAT? the settlement, relief and assistance, etc. to persons with significant reduced ability to function, cf. service-top sections, section 84, 85 and 102 ;

-WHAT? support for aid, consumer goods, housing and transport to persons with durable, physically or mentally functional, cf. Service overhead ~ § 112-117,

-WHAT? advisory institutions, including country and national consultancy institutions and centres of knowledge for children and adots, cf. and children. service-top section 11, as well as child-psychiatric advice, which is not a medical care service,

-WHAT? treatment of drug addicts according to section 101 and section 142 of the service section,

-WHAT? long-term resident settlement for persons with significant and lasting physical or mental capability, cf. service top, section 108,

-WHAT? a temporary residence for persons with significant and permanently reduced physical or mental function or specific social problems, cf. service top, section 107,

-WHAT? contact and companion arrangements for persons with significant and lasting physical and mental capability, cf. Service skyskys section § 45 and 96-99,

-WHAT? Protected employment to persons under 65 years of significant reduced physical or mental function or specific social problems, cf. the service cell ' s section 103,

-WHAT? asset and co-offer to persons with significant reduced physical or mental function or specific social problems, cf. Service overhead, section 104,

Cost of retraining and maintenance training, cf. service-top section 86, will be conteed during operation 1.10.01 Nurses

Furthermore, the costs and revenues for the national and country-wide special education and training institutions function shall be registered, with special training for persons having a talk, hear or view ; (communication centers).

2.10.30 Alms-ageing-housing

The former County Communes owned general housing, on the basis of the law of general quarters, etc. transferred to the regions as per the basis of the law on the basis of the general public. 1. January, 2007. With regard to the establishment of new general ageing housing for this person group, it is only the municipality governing board that decides on this. However, the individual municipal management board may decide that housing must be built and operated by the regional council, which again may decide to entrust the construction and operation of a general housing organisation or a self-governing institution.

The operation groupings of the authorized following operating groupings shall be authorized, depending on the owner-ratio as shown below :

Regional-owned general-housing housing :

The following costs are registered at 2.20.30 :

-WHAT? The lejetab, etc., including missing rental, is recorded on grouping 502 with modposition in grouping 503.

-WHAT? The full household rental payments of the residents are registered in grouping 503. Specior 7.1 is used. It is noted that a separate registration is made of the part of the tenant ' s rent, which relates to provisions relating to maintenance, with counterbalance in the balance sheet account. The balance must be able to be specified in accordance with the rules of the law on general housing, etc., and the law of the tenants.

-WHAT? The general operating costs of the property.

-WHAT? Hire costs, including the soil value, taken over property and calculated forrentment and administration contributions.

Other regional costs and revenue, including the financing of the housing, shall be recorded as follows :

-WHAT? Registed index loans are recorded on main account 6 below function 6.55.77 Long-term debt for dubiage housing. The end of the year is written down and indexed the loans to function 6.55.77 with counterbalance in the balance sheet account.

-WHAT? The deposits of basic capital shall be rewritten to function 6.32.24, grouping 002 with the counterbalance of balance sheet 6.75.99. The repayment of the residents is part of the rent and subsequently regulated in the balance sheet.

Deduction on loans related to regional public-housing housing debtors ' function 6.55.77.

Rents of debts relating to regional general housing housing are recorded on one of the 5.55.68-5.55.76 operations depending on the loan creditor ;

Elderly housing owned by non-profit housing, self-interest, self-balanced institutions or pension funds

The following costs are registered at 2.20.30 :

-WHAT? Possible losses on the warranty for index loans are recorded on grouping 502.

Other regional costs and revenues shall be registered as follows :

-WHAT? The deposits of basic capital shall be recorded on function 6.32.24, grouping 002. At the start of the repayment of basic capital, the function shall be credited to function 6.32.24 for the annual payments.

It is noted that the operating and fixed costs relating to the general ageing dwellings cannot be reported to the VAT refund.

VARIOUS COSTS AND REVENUE

2.60.40 Central administration of the social area

At this function, costs shall be borne by central entities in the administration of the social and special training area, including the pay of administrative staff, which are fully employed in full or at least predominance. social and special education area.

2.60.50 Other costs and revenues

This function shall record the costs and revenue that cannot be distributed on the functions 2.10.01 and 2.60.40.

PART OF COMMON PURPOSE AND ADMINISTRATION

2.70.60 Common purpose and administrative costs social offers and special training,

For both budget and accounts, the function is debited by the use of species 9.1-9.4 and grouping 730, Internal transfers, a share of common purpose and administration from function 4.70.99. The distribution key shall be determined by the regions, taking into account the strain of the three regional activities in the common area.

INTEREST OF INTEREST

2.80.70 Rents and so on

In the case of both budget and accounts, the function shall be recorded using the principal 6 interest rate of the liquidity-related intermediation with the region, cf. function 5.35.31 Renter for main account (2).

SPECIAL ADMINISTRATIVE TASKS

2.85.80 Special administrative tasks

On the operation, the costs of processing municipal statements, the preparation and follow-up of framework agreements, coordination of the country and country-wide offers, etc., shall be subject to social services. -and the special education area. Costs are financed by the health block subsidy from the state, cf. function 2.90.91.

FUNDING

2.90.90 Objectives financing contributions

The utility will register objective financing from the municipalities in order to be able to use the country and country-wide offers in both the social area and in the field of special training.

The following groups are authorized by the authorized following groupings :

831 Objectives financing-social services

832 Objective financing-special curriculature

Registration shall be carried out in the last seven and shall be applied to the main type of 8 financial income.

2.90.91 Ballogrant from the State

The function shall register the part of the health area in the area of health, which the region may decide to be used for specific administrative tasks in the field of social and special education (framework agreements etc.). The transfer is from function 1. 90.90 Block supplements by the State using the plus / minute entry of the form 8.6.

Main account 3 Regional Development

Main account 3 shall record the costs and revenues relating to the tasks of the region in relation to collective traffic, cultural activities, vocational development and growth forums, education and the environment.

In the context of the authorization, the principle account shall be based on cost-based principles, while in the accounts the cost and cost-based principles are used.

COLLECTIVE TRAFFIC

3.10.01 Arts to road companies

This is where the region's contribution to the traffic company is registered, cf. Section 3 of the law of road companies.

The contribution of the region shall be recorded with a variety of 5.9 Other grants and transfers.

The operation is the following authorized grouping :

CULTURAL ACTIVITIES

3.20.10 Deposits for cultural activities

The function is registered to stand alone cultural activities.

VOCATIONAL DEVELOPMENT

3.30.20 Growth forums

At the operation, costs are recorded during meetings, conferences, etc. in the region's growth forums. The administrative costs associated with growth forums, including the secretarial services, shall be registered in function 3.60.51.

3.30.21 Tourism

This function shall record the costs and revenues for tourism activities, such as subsidies for tourist development companies, exhibition and conferencing activities aimed at industrial tourism and tourism, cf. Act on business promotion section 9.

Furthermore, EU subsidies for similar activities and payments shall be registered in the same way.

The central administrative costs of the region in relation to tourism shall be recorded at 3.60.51.

3.30.22 Innovation and New Technology

On this feature, costs and revenues for the promotion of innovation (and the use of new technologies), e.g. grants for development kicks, cooperation between undertakings and knowledge institutions and facilities for promoting culture-trade interaction as well as associated analyses, cf. Act on business promotion section 9.

Furthermore, EU subsidies for similar activities and payments shall be registered in the same way.

The central administrative costs of the region in the field of innovation and the use of new technology are recorded at 3.60.51.

3.30.23 Vocational and entrepreneurship

On this feature, costs and revenue for business and entrepreneurship, such as grants to business advice, investment firms and entrepreneurship, shall be registered, cf. Act on business promotion section 9.

Furthermore, EU subsidies for similar activities and payments shall be registered in the same way.

The central administrative costs of the region in the case of business and entrepreneurship shall be recorded at 3.60.51.

3.30.24 Developing human resources

This function shall record the costs and revenues for the development of human resources in order to facilitate vocational development, for example, co-financing of social fund projects (e.g. skills development activities that lie ; in addition to the general offer, cf. Act on business promotion section 9.

3.30.25 Development of the rural areas and rural areas

This function shall record the costs and revenue of the activities of industry, which are designed for the principal purpose of strengthening development in peripheral areas (areas of weakness) and rural development, such as projects under the EU rural development programmes ; and IT houses in outer areas, cf. Act on business promotion section 9.

The central administrative costs of the region in the development of peripheral and rural development shall be recorded at 3.60.51.

TRAINING

3.40.30 Regional development tasks in the field of education

Here, the cost of the region to educational establishments (colleges, VUC, social and health schools, etc.) is registered in the context of financing local development projects and other types of projects with developmental and educational purposes ; The institutions.

Administration and scheduling services management will be recorded at 3.60.51.

Deposits to institutions are recorded with a variety of 5.9 Other grants and transfers.

ENVIRONMENT

3.50.40 Soil pollution

This is where the region's cost of soil contamination is recorded. Management for coordination and scheduling operations will be recorded in main account 3.60.51.

3.50.41 Raw materials

This is where the region's operating costs are recorded for the raw material area. The administrative and planning tasks related to this shall be registered at 3.60.51.

VARIOUS COSTS AND REVENUE

3.60.50 Other costs and revenues

This function shall record costs and revenues that cannot be distributed on the functions of 3.10.01-3.50.41.

3.60.51 Central administration of regional development.

At this function, costs shall be borne by central entities in the administration of the regional development area, including salaries for adminable of administrative staff, which are fully employed or predominated by the administration of the regional development area ; regional development area.

PART OF COMMON PURPOSE AND ADMINISTRATION

3.70.63 Joint Cost and Administrative Costs other regional development tasks,

For both budget and accounts, the function is charged using the type 0.5 and type 9.1-9.4 and grouping 730, Internal transfers, a share of common purpose and administration from function 4.70.99.

The distribution key shall be determined by the regions, taking into account the weight of the regional activities in the area of the common area.

INTEREST OF INTEREST

3.80.70 Rents

In the case of both budget and accounts, the function is charged using the last 1, type 0.5 or type 9.4 and grouping 730, Internal transfers, a share of interest rate and income from 5.90.99, cf. the distribution key indicated in section 5.2.5.

FUNDING

3.90.90 Ballosupplements from the State

This function shall record the general state aid to finance the regional development tasks, cf. Section 3 of the regional financing of the regions.

Registration shall be carried out under the last 7 and at the use of the type 8.6 State grants.

3.90.91 Municipal Development Contribution

This function will register development contributions to finance regional development tasks that are paid by the municipalities in the region, see sections 7 and 19 of the regional funding of the regions.

The registration shall be carried out under Regulation 7 and using the main form 8 Finance revenues ;

Main account 4 Common purpose and administration

This main account shall include costs and revenue for the region ' s political activities, the central administration and planning activities, various costs and revenue, and payroll pools and selections.

For the registration of administrative costs and revenues, the following key rules shall apply :

-WHAT? The costs and revenues relating to central administration shall be registered only in main account (4), provided that there is cross-task types that are not uniquely attributing to one of the three areas. This applies, regardless of whether the central administration is assemblies on the region or whether it is divided into several geographical units.

-WHAT? The costs and revenues relating to the administration which are conducted and related to the individual institution shall be registered under the institution.

-WHAT? Employees with administrative tasks must be registered in main account 4, provided that the employee is fully involved or predominate with cross-disciplinary tasks that are not uniquely assigned to one of three regional main areas.

The shares of the three regional main areas of the region ' s cost for joint purposes and management shall be transferred in the context of the budget planning and clearance of accounts from main account (4) to the individual areas of main account (1-3), where the amounts are debited use of type 0.5 or art 9.1-9.4. On main account 4, the amounts shall be credited to function 4.70.99 using the type 0.9 or the type 9.7 Income Revenue.

In the context of the authorization, the principle account shall be based on cost-based principles, while the budget and accounts are used both expenditure and cost-based principles.

POLITICAL ORGANIZATION

4.10.01 Common objectives

This function shall record the costs and revenue that cannot be distributed on the 4.10.02-4.10.04 operations, such as receipt of delegations, etc.

4.10.02 Regional Council members

This function shall record all costs relating to regional councillor, including remuneration, compensation for lost working profits, allowances, allowances, travel costs, courses, meetings and representation, and pension and post-wage income ; to foremen, etc. The function shall include both the costs of members ' participation in the region ' s own company as membership of the council and the name of the region.

Charges etc., which are taxable income in the consignee, shall be recorded under the main form of 1, while other non-taxable reimbursements and similar nature are recorded under the nature of the type 4.0.

A operational grouping 040 is approved for the registration of remuneration, etc. for politicians.

4.10.04 Choice and so on

This function shall record the costs and revenues relating to regional councillor.

Elements for electoral managers, management board members and the orthunderers shall be registered under the main species 1 if they are employed in the region and in the form 4.0 if they are not employed in the region.

ADMINISTRATIVE ORGANIZATION

4.20.12 Secretor and administrations

This function shall record the costs and revenue of transverse functions which cannot be placed on one of the three regional areas of activity. This applies in particular to :

-WHAT? the secretariat of the regional council,

-WHAT? the office of the regional director and secretariat,

-WHAT? different stacles of stacles (central economy, accounting, staff, IT office, etc.)

-WHAT? other costs and revenue for the central administration of the region.

The direct henralist costs that may uniquely relate to one of the three regional areas of activity shall be recorded on the relevant main account functions.

In addition, there are common costs for administration-such as auditing, IT, canteen operation, printing and copying, telephone and porto.

The function also regives consultancy, organizational analytics, etc., which resolves or complements the performance of the above tasks.

-Oh, my.

4.30.21 Payne and Maternity Pools

This function shall be used for the budgeting of the costs of specific collective bargaining pools which cannot be distributed at the time of adoption of the budget, for example local and managerial powder pools, and maternity deputising pooling. The costs will be transferred to the respective functions when the pools are distributed. It is noted that other costs of remuneration, including, for example, costs of temporary workers, more or more work, etc. shall be recorded on the functions to which the costs relate.

In the case of budget adoption and clearance of accounts, not allocated costs shall be allocated to the areas of main account 1-3, with one of the region fixed allocation key.

SERVANTS PENSIONS

4.40.31 Servants pensions

The function shall be registered on expenditure paid to paid out of the official ' s official ' s allowance using type 5.1. Payments shall be recorded in such a central area and shall not be subject to the recruitment area.

A payment from a pension provision for full or partial cover of pension payments shall be credited to the use of type 5.1. In the cost accounting, this shall mean that the function shall be credited with the net payment of the net payment (pension payment to civil servants minus the repayment of insurance) and the debtor 6.72.90 Charges shall be charged with type 0.9.

Any net cost of pension insurance premiums (incl. bonus) is also recorded on the function but with the use of type 1. Similarly, the function of pension transfers by officials of the official ' s job change (in the accounts payable region shall be recorded) : credit, receiving region : debit). Both types of confisation have counterbalance in the statement of the pension obligation for officials of function 6.72.90 Henceding obligations.

The pension payment does not involve a cost in the balance sheet, but simply that the pension obligation is reduced, neutralises the payments by crediting the operation using type 0.3 and debit function 6.72.90 Henslations ; commitments.

On the operation, the following operational grouping is authorized :

In addition, there are 2 authorized grouping 050 to register the reimbursement that the state provides the regions for costs that are registered on operating grouping 050, cf. section 4 in the notice of public service obligations in the context of the local authority reform.

The costs of officials corresponding to the change in pension obligations shall be charged at the relevant cost points where they are authorized, or else on the function under main account (4), using type 0.3. The cost is calculated as a percentage figure of 20.3% of the pension salary for the official employed. The costs shall be credited to function 6.72.90, grouping 001, Non-insurance covered official pension schemes.

Exceptionally, from the authorisation of a discretionary amount to an official pension of 20,3% of the pension salary for staff members, the institutions which provide services under the framework agreements in the social and special training area are provided. This applies to the cost set by the framework agreements that have been entered into. These costs are also conforming in accordance with the rules laid down in the Budget and accounting system for regions.

VARIOUS COSTS AND REVENUE

4.60.51 Other costs and revenues

This function records the costs and revenues that cannot be distributed on the 4.20.12-4.40.31 features.

4.60.52 Intes Insurance Pools

This function shall be used if the region has established a transverse internal insurance scheme. The insurance premium shall be determined in such a way as to ensure that the insurance is in itself in the longer term. The deposition of the insurance premium shall be based on a documented basis to be recorded in the notes on the budget and the accounts. Income and expenses relating to the insurance schemes may be registered using the principal ' s basic rate of cost.

Instead of using internal species, the insurance scheme may be handled by the fact that, in the context of the budget, a reduction of the appropriations corresponding to the value of the insurance premiums placed on function 4.60.52 shall be reduced.

Devices to claims, substitutes, etc. shall be recorded using external species at the appropriate groupings of function 4.60.52 or directly on the function.

It is made clear that the administrative costs relating to internal insurance schemes should be registered on function 4.20.12 Secretariat and administration.

The function shall be used for the authorized cross-disciplinary groupings for occupational injuries, patient injuries, equipment and theft insurance, and property insurance :

030 Unemployment damages

This is where the costs and the income of the staff are to be registered,

220 Patient damage compensation, hospitals

The costs incurred and revenues are linked to compensation for patients in the regional hospitals.

230 Patient compensation, practice and private hospital.

The costs incurred and revenues are linked to compensation for patients in treatment practised by practitioners and private hospitals.

320 Operation and maintenance

The records shall include, inter alia, expenditure and income on inventory and theft insurance.

410 Real Estate Expense and RE Maintenance

The records shall include, inter alia, expenditure and income related to insurance related to the region ' s properties.

TRANSFER TO MAIN ACCOUNT 1-3

4.70.99 Transfer-Common purpose and management

The shares of the three regional main areas of the region ' s costs and revenue for joint purposes and administration shall be transferred in the context of budget planning and clearance of accounts from main account (4) to the individual areas of main account (1) (3).

In order to display proper division of main account (1)-3 on the expenditure-based items (main species 1-9) and the cost-based items (main), it is necessary to distribute / reorder the cost-based items from main account 4 must be done via the main type of 0, while the expenditure-based items are allocated by the use of the main type 9. The transfer will take place 730 Inens transfers. In relation to main account 2, the transfer shall be carried out in all cases using the heading of the main type 9.

This function shall be credited to the amounts by reference to the use of a certain type 0.9 or art 9.7 Innings and grouping 730 Intra-transfer operations. The distribution key shall be determined by the regions, taking into account the weight of the regional activities in the area of the common area.

Financial accounts : Master Account 5 and 6

The main account's main account is 1-4, which includes the region's actual operational and civil engineering activities. Contrary to this, the main accounts are five and six the financial area and the balance sheet.

Main account 5 shall be used for the registration of interest and so on, including financial revenue.

Main account 6 shows the balance of the regions ' balance sheet. The assets appear in the sections 6.10.01-6.42.43 and 6.58.81-6.58.87. The duties shall be shown by the features of 6.45.46-6.55.79 and 6.72.90. Difference between assets and obligations is apparent from the main function "Property Funds" (features 6.75.91-6.75.99).

In the context of the clearance of accounts, some up and depreciation of the status items shall be carried out under main account 6 with counterbalance in balance sheet account. By way of example, the regulation of debt securities can be referred to as a price per head. 31. December.

In the main account (5) and (6), a parallel main function and operation is used as far as possible.

Functions :

5.10.05 Deposits in financial institutions, etc.

6.10.05 Deposits in financial institutions, etc.

shall be used for the registration of :

-WHAT? Interrots of deposits in financial institutions, etc. (5.10.05)

-WHAT? Deposits of deposits in financial institutions, etc. (6.10.05)

Main account 5 Rents and so on

Main account 5 shall be used to record interest income and expenditure, as well as exchange rates and exchange gains and reimbursements for the purchase.

In relation to interest, only the main types of interest shall be 6 and 8, so that the main character (6) is used in the interest rate and rate of income and the principal 8 of the interest income and the rate gains in interest rates. For the registration of revenue and expenditure relating to the VAT refund scheme, the rate of the 1 2, the main type 8 shall be the same.

The shares of the three regional main areas of the region ' s expenditure and income from interest shall be transferred in the context of the budgeting and clearance of accounts from principal 5 to main account (1) and (3) where the amounts are charged by the use of the main type 9. In the main account 5, the amounts shall be credited to 5.90.99 as well as the main type 9.

RENTER OF LIQUID ASSETS

5.10.05 Deposits in financial institutions, etc.

This function shall be recorded interest-income from deposits in financial institutions, etc.

Furthermore, the fees shall be registered here charges relating to deposits in financial institutions.

The registration shall be made at the time of the interest rate of interest. Interesters to be entered at the latest by 31. December, this is an old financial year.

These functions shall be recorded interest income from the relevant transferable securities.

The registration shall be made by the payment. In the case of purchase or other acquisition of bonds between two terminals, any paid interest shall be recorded as a negative income interest in the acquisition.

Action 5.10.10 includes state bonds, as well as state debt, state loans, with variable interest and tax cavalet.

Function 5.110.11 provides for the interest of foreign mortgage and state bonds issued in an EU/EEA country, in an EU/EEA currency, and noted on a stock exchange in an EU/EEA country, cf. Section 6 (2). 1 in the notice of the mobilisation of funds and the governing board remuneration.

INTERFERABLE CREDIT INTEREST RATES, BY THE WAY,

The interest receipts shall be registered at the service of the debit.

The registration shall be made by the billing or payment, depending on the circumstances of the various interest-bearing claims-for function 5.28.18, however, at the latest in relation to the registration of the accounts for the self-governing institution.

The interest rate for the social and regional development area is not recorded in function 5.28.15, but in function 5.35.31

INTERESTERS OF LONG-TERM DEBACHATERS

In these functions, the interest income of the region shall be registered by the long-term debacers, including the share yield, etc.

Registration shall be carried out at the terminus date, whether payment shall be made in cash, or the interest shall be attributed to the main chair (the balance of residues).

Interest of mortgage payments for loans and so on may, in order to avoid arbitrary distribution of distributions, on the respective functions, instead of function 5.32.27. However, interest-paid income for deposited amounts relating to quality investment shall be recorded on a separate grouping 930 in function 5.32.27.

If the region grants a grant to an institution and so on to the payment of interest by one of the region's loans, this is to regard exemption from remission. This means that there will be no registration of subsidies and interest income.

INTERMEDIATES OF THE MAIN ACCOUNT (S)

5.35.31 Rents of the proposal for main account 2

This function shall record the interest income and expenditure of the region in the social field. Accounts receivable and indebted debts with the interest of the market.

The registration is at the latest at the end of the accounts and the counter-posting takes place on main account 2.

INTERRODS OF SHORT-TERM DEBT TO FINANCIAL INSTITUTIONS

5.50.50 CasseCredits and buildings loans

Recording of interest payments and commissions shall be made by the interest rate in the monetary institution. Interesters to be entered at the latest by 31. December, this is an old financial year.

The utility records the interest (classes) of the certificates and the REPO business.

RENTS OF SHORT-TERM INDEBTEABILITY TO THE STATE

5.51.52 Other Liability

Registration of interest rates shall be incurred in payment.

RENTS OF SHORT-TERM INDEBTEES

These functions shall be subject to the cost of interest relating to the relevant debt items.

The function of 5.52.56 is registered, inter alia, interest on cash deposits and by intermediaries with grants, etc.

The registration shall be made at due date or upon payment, depending on the circumstances of each undertaking ; for function 5.52.61, however, at the latest in the registration of the accounts for the self-governing institution.

RENTS OF LONG-TERM DEBT

These functions are recorded in the region's interest rate expenditure on long-term debt, including administrative contributions and the share of reserve funds.

The registration shall be made on the terminus date, whether or not the interest is charged to a charge of a rebar account. The purchase of debt securities issued by the municipality itself before the due date for amortisation is recorded, and the interest rate shall be recorded at the time of the sale. Interest of interest on borrowtaking between two interest rates shall be deemed to have been negative interest rates.

In function 5.55.78, there are authorized grouping 929 for the registration of the quality fund projects for which interest is required.

COURIER AND COURIERS

However, during this main function, the rate of exchange and exchange regains shall be recorded in the case of borroscaping directly in the balance sheet 6.75.99.

5.75.78 Courier and exchange regains, by the way,

The registration occurs as a starting point at the time of the Disposal and is calculated as the difference between the accounting value and the cost of the transfer after deduction of commercial costs, that is to say. course, fees, etc.

The registration shall be carried out in the order of 4.

After the establishment of the Securities Centre, the courtship value of the individual extracted bonds cannot be found. This means that a region cannot distinguish between whether an extract or dispose of the bond has been acquired before 1. January or during the current financial year.

Courier gain by extracting or dispositing of bonds within a series in which the region will be in the region by : 31. In December, a stock market, and subsequently acquired additional debt securities, must therefore be calculated in relation to a weighted average of the value per year. 31. December and the value of later debt securities acquired within the relevant series. It is noted that regions wishing to register the exchange rate / loss over the original purchase price over the regulated exchange value per caption. 31. In December, it is possible to use the following procedure :

In the case of a Disposal or Extract of bonds, the difference between purchase value (purchase price) and sales value / extraction value is recorded as an exchange rate or exchange rate of function 5.75.78 and, at the same time, the difference between purchase course and price value per unit is returned. previous year 31. Depreciation or write to the status of main account 6 with counterbalance in balance sheet 6.90.99.

See, in section 7.0, the continuity principle referred to in section 7.0 which, in the light of the assessment of the local accounts, should not be carried out frequently in the registration process, it would be appropriate for the region to decide to lay down on one of the following : the registration methods described.

REFUSION OF PURCHASE VAT

5.80.95 Reimbursement of purchase VAT

This function shall record revenue and expenditure relating to the State reimbursement scheme of the buying-in.

The registration shall be carried out in the order of the first 2, the main type of 8, on subsequent exhaustive, authorized groupings to the individual groupings to be attached to the following observations.

Grouping 002 Reimbursement by Buyers and Grouping 003 Expenditure to Purchase Tax shall be subject to equal amount.

It is noted that when the reimbursement income of grouping 002 is recorded as 'negative expenditure', grouping 002 and grouping 003 will be recorded for a single financial year in the balance.

The content of the groupings 002 and 003 is determined by the expenditure of the main account (1-4), with the reimbursement of eligible buyers to be shown at Grouping 003-and not on individual functions under main account (1-4).

In the case of the accounting in the supplementary period, the following applies :

The refund shall be paid on the basis of the continuation sheet accounts, to the extent that the reimbursement is first paid after the continuation of the continuation-the restance-restanceis in the accounts for the preceding financial year.

TRANSFER TO HOVEDKONTO 1 and 3

5.90.99 Transfer-Renter and so on

The shares of the regional main areas (incl. common objectives and administration) of the region ' s expenditure and income for interest, etc. shall be transferred in the context of the budgeting and clearance of accounts from main account 5 to main account (1) and (3) where the amounts are charged using the first 1, type 9.1-9.4 and grouping 730 Intes transfers. This function shall be credited to the amounts used by the first 1, type 9.7 Income Revenue and grouping 730 Intra-transfer operations. The distribution is carried out in accordance with the assigned distribution key in section 5.2.5.

The interest rate and expenditure on the part of the region relating to the social area shall not be allocated, as the maturity of 5.35.31 is carried out directly on main account 2.

Master Account 6 Balance

The main account is the regional balance of the region. In the case of material, intangible assets and financial assets and liabilities, the balance is the balance of material, intangible assets and liabilities and liabilities, as the sum of own funds and undertakings shall be taken.

The balance contains information about the value of the regions ' s premises and buildings, technical facilities, machinery and major special equipment, equipment and equipment, etc. also contains the information on the region's financial assets and the value of commitments.

The principal 6 does not apply to the budget line, since the budgeting and the registration of the charges on the status accounts are reflected in the balance sheet and the monetary statement that the region must approve in relation to both the budget and the accounts. Functions 6.10.01-6.42.43, as well as 6.58.81-6.68.87, are the stock accounts registered under the last eight. Functions 6.45,46-6.55.79 and 6.72.90-6.75.99 are the passivaccounts that are recorded under the last 9.

It is not mandatory to use species in the balance other than the main type of zero, which, in certain cases, in accordance with the rules, is required to apply. This applies, for example, to the conversion of investments, registration of depreciation and pension costs.

LIKKNOWING ASSETS

For the purposes of checking compliance with the box credit rule, cf. The notice of the Economic and Interior Ministry of the regions ' borrowing and the granting of guarantees and so on shall be arranged in such a way as to ensure that the balances of the balances are to be reconstructed at 6.10.01-6.10.11 on a daily basis in the previous 12 ; month period (see function 6.50.50, too).

6.10.01 Conaunty opinions

The balance must be in line with the present attitude. In the course of the year, there will be an annex to expenditure (and, where necessary, revenue) as a part of the inventory.

It is noted that the debt of the social area and regional development debt to the region may not, at any point, exceed the liquidate of the region (the sum of the balances of the functions of 6.10.01-6.10.11) in a free pull to the region's treasuer. Reference is made to paragraphs 10.3.1 and 10.3.2.

6.10.05 Deposits in financial institutions, etc.

The balance of this function must correspond to what is known as availability on the account. Foreign bank accounts are converted at the end of the financial year for the new exchange rate with counterbalance in balance sheet 6.75.99.

Function 6.10.07 includes placing in shares in profit and location associations in accordance with the year in which the investment and location is based. the affixing of funds and boards of the trustees of the funds.

Action 6.10.08 includes bonds issued by real-life credit institutions, financial institutes, etc. Function 6.10.09 encomplicates the bonds issued by the Municipalities and other Danish municipal bonds issued by Danish municipalities. Function 6.10.10 includes securities issued by the Danish State, including state bonds, state debt, state loans, with variable interest and tax camaraderings.

Function 6.10.11 includes interest-bearing bonds that are traded on a regulated market, cf. the affixing of funds and boards of the trustees of the funds. Foreign bonds alone must be registered on the operation.

The addition of securities shall be registered to the exchange value on the day at which the securities are available. Courier profit and loss of courier shall be registered on function 5.75.78.

The value of the crew is converted at the end of the year to the exchange rate per year. 31. December with modpost at 6.75.99 Balance account, grouping 002 Receive for value adjustments.

ACCOUNTS RECEIVABLE IN THE STATE

6.15.13 Amounts owed to the State

The balance shall correspond to the total amount of money which must always be possible to be specified in single-office items.

The following grouping is authorized :

001 Cash receiament as a result of the sharing agreement

The authorized grouping of cash receipting to the State as a result of the compensation to authorities in the framework of the sharing agreement, see it, is in the Unauthorized Alto. § 41, paragraph. 1 in Notice no. 877 of 16. September 2005 on the distribution of assets and liabilities, rights and duties and workers as a result of task relocations on 1. January 2007, in the context of the municipal reform.

SHORT-TERM ACCOUNTS RECEIVES, BY THE WAY,

6.28.14 Accounts receivable in payment checks

6,28.15 Other debit

The balance of these functions must correspond to the total credit that must always be possible to be specified in individual items.

Unbearable amounts shall be entered into over balance sheet account 6.75.99 or above the account where the revenue was taken at its time.

6.28.17 Intermediations with previous and following financial years

The balance shall correspond to the sum of :

-WHAT? the debts owed by the end of the year, but which are first to be recovered for a new financial year,

-WHAT? the amounts due in respect of the previous financial year, registered at the end of the year, but only to be paid for the new financial year,

-WHAT? pre-paid amounts for the previous financial year for new financial years ;

-WHAT? pre-paid amounts for the previous financial year for the new financial year.

At the clearance of accounts, the balance of the function 6,28.17 of the previous financial year shall correspond to the sum of entries on function 6.28.17 for new accounting year, with the opposite of the sign.

The balance can be both positive and negative and can therefore both be both an asset and a passive, but the registration is carried out under the drop of 8, in any case.

6.28.18 Financial assets belonging to self-supporting institutions with the operating agreement

The balance of the accounts shall correspond to the total financial assets of the financial assets associated with the agreement of the financial assets of the financial assets.

6.28.19 Provines of municipalities and other regions

The balance shall correspond to the total amount of money which must always be possible to be specified in single-office items.

The function regies cash receicc; accounts for the municipalities and regions in the context of the sharing agreement, cf. § 41, paragraph. 1 in Notice no. 877 of 16. September 2005 on the distribution of assets and liabilities, rights and duties and workers as a result of task relocations on 1. January 2007, in the context of the municipal reform. The amount of the compensation shall be recorded directly at the counterposition of 6.75.99 Balance account.

There are authorized two groupings :

LONG-TERM DEBIT

6.32.20 PantepLetters

The balance shall correspond to the current balance of the balance. Unbearable debacles or receictees converted into grants shall be transferred over balance sheet 6.75.99.

6.32.21 Stock and cooperatis and so on.

The balance must correspond to the equivalvalue of the stock exchange rate. 31. December. Cursflow adjustment shall be carried out over balance sheet 6.75.99.

Receipt of fund assets and up, and the precipice of valuation of shares alone is recorded on main account 6-with counterbalance in balance sheet 6.75.99.

For non-notated shares and other holdings (shares, deposit certificates etc.) the internal appreciation method shall be made according to the most recent annual accounts, or provisional accounts for the companies in which the region has capital shares. The inner value of a company is its own funds. The method means that the region in the balance sheet must include a proportion of the internal value of the company corresponding to the region's own share. The method of the internal value of the internal market shall also apply to the ownership shares of common regional undertakings. However, this does not apply to joint local authority and regional transport companies that the region should take part in, in the explanatory statement to the accounts, the calculation of the internal value of each company shall be calculated. The value adjustments shall be made with counterbalance in balance sheet 6.75.99.

6.32.24 Deposits in the Rural Development Fund and so on.

As a result of the very favourable terms of the loan, with, among other things, interest-rate freedom and considerable relief, which are granted on the deposits of the Landsf Fund, the balance must be marked with '-' in the balance of the region. The adjustment of the unexecuted deposits in the Country Construction Fund and so on shall be carried out with counterbalance in balance sheet 6.75.99.

The notes on the accounts shall account for the nominal value of the unexecuted deposits of the region in the Rural Development Fund and so on.

In the balance sheet, the price adjustment shall be returned to the following year, so that the account is again showing the nominal debt.

The following groupings have been authorized to this :

-WHAT? 001 Basic Capital deposits (deposits in the Land Construction Fund)

The initial capital deposits shall be entered into general construction, cf. Section 120 of the law of public housing. In the case of the sale of public housing, there will be repayment of ground capital deposits.

-WHAT? 002 Basic capital for general-housing housing

This shall be entered into : basic capital deposits for senior housing shown by the region, but not by a general housing organisation, see it in accordance with the requirements of the general housing organisation. Section 121 of the law of public housing.

6.32.25 Other long-term loans and receiaudable loans ;

New loans and receicordes shall be entered for nominal value.

The balance must correspond to the total balance of the balance owed to the balance owed by the accounts for the preciation of the projected losses on the assets. The depreciation may be carried out at the end of the accounting year as a percentage of the different types of receipts based on historical experience and must be documented.

The depreciation is directly on the balance by crediting 9.32.25 with counterbalance in balance sheet 6.75.99

The notes on the accounts shall be accounted for for the nominal value of loans and loans.

In the balance sheet, the price adjustment shall be returned to the following year, so that the account is again showing the nominal debt.

The management of chargeable services can be performed on function 6.32.25 with counterbalance in balance sheet 6.75.99.

The following groups are authorized by the authorized following groupings :

The groupings shall be registered with loans to other authorities, cf. § 41, paragraph. 2 in notice no. 877 of 16. September 2005 on the distribution of assets and liabilities, rights and duties and workers as a result of task relocations on 1. January 2007, in the context of the municipal reform. The amount of the compensation shall be recorded directly at the counterposition of 6.75.99 Balance account.

6,32.26 Non-liquid bonds

The price balance and the delays in the course of the year shall correspond to the inventory, after the previous year, at the end of the year or the buying course at an approach of the year. At the end of the accounting year, the value shall be adjusted according to the current equitable value, with the counterbalance of balance account, 6.75.99.

After the determination of each region, the position may be recorded in the place either for the acquisition value or the nominal value. Cursflow adjustment shall be done over balance sheet 6.75.99.

6.32.27 Escrow amount for loans and so on

The balance shall correspond to the total amount of deposited in connection with the admission of loans, guarantees, the conclusion of the lease and lease contracts or the provisions relating to the payment of the contract. the quality fund, etc.,

The approved group 901 Provisions relating to the quality fund are authorized. Funds from the quality fund for partial financing of investments in a modern health care structure for the period 2009-2012 will be paid to an earmarked account in the region, subject to the provision of the pre-funded own-financing region. The regions will execute in 2010 and 2011 annually 1 billion each year. DKK After the blockage key. This execution shall be registered in grouping 901. Rents of the general execution shall be registered on authorized grouping 900 Renter of the deposited amount.

Investments in a modern health care structure are pre-financed with grants from the quality fund, regional own financing and loan access. These funds shall be deposited in a separate account in a financial institution and shall be released as the expenditure resulting from the final state commitment to the project in question shall be held.

There are authorized groupings for the registration of a grant from the quality fund, regional own financing and loan access respectively. Similarly, there are authorised groupings for the registration of destained funds and charged with the interest of deposited funds. The groups are as follows :

In addition, grouping 902 is credited to project specific own financing by means of the transfer of general own funding for project-specific own financing. The 905 Grouping is charged to the transfer.

ACCUMULATED ACCUMULATED ACCUMULATE ACCOUNT

6.35.31 Accumulated result for main account 2

The function shall record the cumulative result related to main account 2. The cumulative result is either a debt debt or a debt, since it is an intermediary with the municipalities, which is financing the area. The cumulative result of health and regional development is recorded as part of the own funds, as there is a medium to meet with regional spheres of activity.

ASSETS RELATED TO CHARGES FOR COLLECTION OR PAYMENT FOR OTHERS

6.38.36 municipalities and regions and so on.

6,38.37 Government

The sales are made up of the requirements of third parties and of the assets of assets (postgiro-instructions).

ASSETS RELATED FONDS AND GRANTS

6.42.42 Legates

The balance shall correspond to deposits in financial institutions and the nominal value or exchange value of the holdings of transferable securities. In addition, the balance of property values of the fixed properties of the fountains. Rating is regulated on this function with countermail on function 6.45.46.

6.42.43 Deposita

The balance shall correspond to the nominal value of the assets.

ASSISTS ASSOCIATED FONDS AND GRANTS

6.45.46 Legatans

The balance is an expression of the sum of the nominal value or exchange value of the grant capital with a supplement to any mortgage debt in property and of unspent operating amounts and deduction for any overuse of the amount of the operating fee.

The difference between 6.45.46 and 6.42.42 corresponds to the legal intermediary of the grants with the region.

6.45.47 Deposita

The balance is an expression for the sum of cash deposita and the nominal value of other deposita.

The difference between 6.45.47 and 6.42.43 corresponds to what the region has received as an auntie deposita.

LIABILITIES CONCERNING AMOUNTS FOR COLLECTION OR PAYMENT FOR OTHERS

6.48.48 Municipalities and Regions, etc.

The balance shall correspond to the amount of the region that is unsettled for the region concerned, whether or not it is charged to third parties. The difference between function 6.48.48 and 6.30.36 is equivalent to the sum of what the region has charged with third parties, but not yet calculated to the requesting municipality.

6,48.49 Government

The balance must respond to the state unsettled responses, whether or not the requirements of a third party are charged or not.

The difference between function 6,48.49 and 6.30.37 is equivalent to the sum of the amounts collected, not yet calculated and received but not yet paid statesmen.

SHORT-TERM DEBT TO FINANCIAL INSTITUTIONS

6.50.50 CasseCredits and buildings loans

The balance must correspond to the current Intermedian with the money department for the loan account in question.

For the purposes of checking compliance with the box credit rule, cf. The announcement by the Ministry of Economic and Interior of the regions ' borrowing and the granting of guarantees, etc., the inventory of discards and construction loans must be organised in such a way as to make a reenactment of the daily salument of the function (excludes : the building loans subsequently converted into long-term loans) over the previous 12 months period.

SHORT-TERM DEBT TO THE STATE

6.51.52 Debt for the State

The function shall be registered in a short-term debt to the State.

A grouping is authorized for the registration of cash compensation to the state in connection with the sharing agreement, cf. § 41, paragraph. 1 in Notice no. 877 of 16. September 2005 on the distribution of assets and liabilities, rights and duties and workers as a result of task relocations on 1. January 2007, in the context of the municipal reform. The amount of the compensation shall be recorded directly at the counterposition of 6.75.99 Balance account.

6.51.53 Periods Covering-Quality Fund Fund

The payment of quality funds for investment in the health care facility shall be deposited with counterposition on this function, which shall be credited. The quality fund resources shall be kept in line with the actual consumption by debit this function-at least once monthly. A grouping is authorized for the appropriate quality fondment (s) and released quality fondling grants respectively.

SHORT-TERM DEBT, BY THE WAY,

6.52.54 Municipalities and Other Regions

The balance shall correspond to the amount of the amount due to be specified in single-office items.

There are authorized groupings for the registration of cash compensation to municipalities and other regions in the context of the sharing agreement, cf. § 41, paragraph. 1 in Notice no. 877 of 16. September 2005 on the distribution of assets and liabilities, rights and duties and workers as a result of task relocations on 1. January 2007, in the context of the municipal reform. The amount of the compensation shall be recorded directly at the counterposition of 6.75.99 Balance account.

6,52.55 Feriemoney

Vacation money from previous earnings for holidays that have not yet been held shall be registered and made on the operation at the end of the accounting year.

Staff that have a right to vacation with salary

In the cost accounting, the allowance shall include all paid vacation money for this staff group. This means the general holiday pay of 12.5% of the salary sum and the 5 special holiday days.

Holiday days are served in the calendar year and will be held in the holiday year, which dates from 1. May to 30. April the following year. This means that there are opportunities for 16 months of earnings before the break-up can be phased out and thus returned to the balance sheet. This means that the guilty holiday money at each clearance of accounts shall include :

-WHAT? Holiday money earned during the current calendar year and

-WHAT? Vacation money from previous earnings year, which has not yet been held, but which must be borne in the period from the closing date and to 30. April, the year after that, if there are no agreements to transfer vacations.

Holiday costs shall be carried out by type 0.7 on the relevant functions with the counterposition of function 6.52.55, Skylable holiday pay. Holiday payment shall cover either salary during holidays, compensation for the five special holiday days or payment to the Herib Fund ' s Feriefond. In the cost accounting, the holiday payment does not entail a cost for the region, but simply that the holiday commitment obligation is reduced. This means that the payments are neutralised by crediting the relevant functions of the use of the type 0.7 and debit function 6.52.55 Feriemoney.

Staff which do not have the right to be paid during holidays

Oreed holiday pay at each clearance of accounts shall include :

-WHAT? Holiday money earned during the current calendar year and

-WHAT? Vacation money from previous earnings year, which has not yet been held, but which must be borne in the period from the closing date and to 30. April, the year after that, if there are no agreements to transfer vacations.

Debate holiday money represents 12.5% of the salary sum and is recorded on the relevant functions with counterposition of 6.52.55, Skyly holiday money. The payment of holiday money is carried out as a balance offset by debit 6.52.55, Skyly holiday money, and crediting the liquid assets. For this staff group, the cost accounting accounts are the same.

6.52.56 Other short-term indebted debts with a national payment recipient

6.52.57 Other short-term indebted debts with foreign payment

6.52.59 Intermediate account

The balance shall correspond to the amount of the amount due to be specified in single-office items. Courier adjustment of any foreign currency debt shall be made at the clearance of accounts with counterbalance in balance sheet 6.75.99.

6.52.61 Selling Institutions with the Operating Agreement

The balance sheet is the balance of debts with self-governing institutions with a collective agreement. In addition, here is the middle of the agreement with the agreement.

6.52.62 Reconciliation and Control Account

The balance shall be delivered at the end of the accounts at the end of the accounts.

LONG-TERM DEBT

6.55.63 Selling Institutions with the Operating Agreement

The balance of the balance shall be the debt-free debt of the self-depart of the road-road debt.

The balance of the abovementioned functions shall be equivalent to the amount of the residual debt on the loans concerned. All loans shall be registered with the nominal value, as a result of a possible rate of exchange recorded in balance sheet 6.75.99.

Remaining debt adjustment as a result of the encoding of reserve fund units in connection with ordinary payments of Terminal Services is made directly on main account 6 with counterbalance in balance sheet 6.75.99. Payment from the reserve fund units in addition to the balance of the remaining debt shall be carried out on function 5.75.78.

In the case of the use of swaps or other financial instruments, the end of the year is adjusted when the use of the financial instruments is of relevance to the value of the balance of debt. The correction correction shall be made on the operation where the original loan is registered with the counterbalance of balance account 6.75.99.

All borroenation is associated with the region. If the cost-based areas of activity are required to finance investment, this will be assumed to be covered by an internal loan, which is enclosing with the market interest rate.

On function 6.55.64, the following grouping is authorized :

On function 6.55.65, the following groupings are authorized :

6.55.74 Public emitted bonds in outland

Reindebable debt on foreign loans (function 6.55.74) is adjusted at the end of each financial year above balance sheet 6.75.99 after the exchange rates per exchange rate. 31. In December, therefore, only the balance of the ultimo can be calculated to be registered for current exchange rates.

6.55.75 Other long-term debt with domestic creditor

The balance must correspond to the outstanding debt of the loans concerned.

6.55.76 Other long-term debt with foreign creditor

The balance corresponds to the current balance of debt, converted into Danish kroner. Reindebates are adjusted at the end of each financial year above balance sheet account 6.75.99 after the exchange rates per year. 31. In December, therefore, only the balance of the ultimo can be calculated to be registered for current exchange rates.

6.55.77 Slowly-term debt for senior-housing

The balance must correspond to the outstanding debt of the loans concerned. The adjustment shall take place at the end of the year with a counterposition of 6.75.99.

6.55.78 Credits concerning quality fund investments

The utility is authorized groupings for the reference and lockbox for each quality fund project respectively. The groups shall be determined by the Ministry of Economic and Interior. The balance must, for each project, correspond to the remaining debt of the loans concerned, which are available for financing the project.

The following groupings are authorized :

6.55.79 Debt of Finance Leased Assets

The commitment to leased leases is calculated in the balance as a leasing obligation, in the same way that a common loan is to be considered as a debt obligation.

The size of the debt obligation corresponds at the time of conclusion to the value of the estimated active asset ; therefore, the asset and lease obligation is at the time of the time of conclusion. The lease obligation is credited function 6.55.79 and debited function 6.75.99. The asset is charged to function 6.58.81-6.68.87 and will be credited function 6.75.91-6.75.93.

The lease services are broken down into financing costs (interest), and payment reduces the lease obligation. The interest shall be divided so that a constant periodic rate of interest shall be included on the balance of the debt in each financial year. The lease costs in cost-based accounts are deductible from interest and depreciation, while the lease expenses in the cost-based accounts are interest and deduction (= lease).

The accounting value of the asset and the lease obligation will develop differently over the lease period depending on the depreciation of the asset and the calculated payment on the lease debt, why the estimated assets and obligations will seldom have the same size through the lease period.

MATERIAL FIXED ASSETS

Material fixed assets are defined as a fixed asset with a physical substance for renewable use and obtained for the production of goods and services, rental or administrative purposes. Examples of this are property, machinery, transport equipment and equipment.

6.58.80 Gounding

The function is divided into 6 groupings.

The price in the opening wound will be the value of 6.58.80 of the current total value of the region's reasons, in accordance with the selected accounting principles. As a general rule, this will be the original acquisition sum, with deduction of cumulative depreciation. This value shall be that of each year at the clearance of accounts, with any possibility. Depreciation and depreciation. This value must be adjusted for the tiltings and sometimes of reasons.

For the purchase and sale of property records, records shall be recorded directly at 6.58.80.

The assets of assets are only debited to the appropriate function / site under main account (4) using the authorized type conversion. The mail will be a cash bank account or a creditor account.

The next step is 're-endering' of the purchase, so it is properly included in the balance sheet as an asset to be written off. This happens by using type 0.0. The relevant funkton / cost point in main account 1-4 is credited, while account 6.58.80 is debited and 6.75.99 are credited.

It must be ensured that there is consistency between the registrations in the accounts and the facility.

Depreciation expense is charged by debtors under main account-4 with usable-see type 0.1. Receiving is a credit on 6.58.80 using type 0.9 and a charge to be charged to 6.75.99.

Depreciation is done by debit 6.58.80 and crediting 6.75.99.

At the end of the accounting year, the balance of the function 6,58.80 must be the same as the book value that is specified in category "00 GRound" in the facility.

6.58.81 Buildings

The function is divided into 6 groupings.

The price in the opening wound will be the value of 6.58.81 as an expression of the current total value of the region's buildings, in accordance with the selected accounting principer. It will, as a general rule, say the original acquisition sum, with the deduction of chunk-free depreciation. This value will then be adjusted each year at the clearance of accounts with depreciation and, if necessary, the accounts. Depreciation and depreciation. This value must be re-gulates to the tiltings and the assets and assets.

The purchase and sale of buildings shall be recorded directly at 6.58.81.

The assets of assets are only debited to the appropriate function / site under main account (4) using the authorized type conversion. The mail will be a cash bank account or a creditor account.

The next step is 're-endering' of the purchase, so it is properly included in the balance sheet as an asset to be written off. This happens by using type 0.0. The relevant funkton / cost point in main account 1-4 is credited, while account 6.58.81 is debited and 6.75.99 are credited.

It must be ensured that there is consistency between the registrations in the accounts and the facility.

Depreciation of costs and depreciation shall be carried out by debtors under main account (4) using type 0.1. Receiving is a credit on 6.58.81 using type 0.9 and a charge to be charged to 6.75.99.

Depreciation is done by debit 6.58.81 and crediting 6.75.99.

The balance of the function 6,58.81 must be identical to the end of the accounting year in the book value that is specified in category 01 Buildings in the facility.

Realty acquired before 1. In January 1999, the opening balance must be measured for the of-fenttive property assessment per month. 1. January 2004, corrected for and depreciation, as well as the revaluation carried out during the period 2004 to 2006.

6.58.82 Technical facilities, machinery, major special equipment and means of transport

6.58.83 Inventory-including computers and other IT equipment

Reference is made to the conversion rules for function 6.58.81.

6.58.84 Material fixed assets during execution and advance payments for material fixed assets

This function is an interimposition, an intermediate account, where advance payments and costs for non-commissioned acquisitions and assets during execution are temporarily positioned. Depreciation will not be started before the assets are used, i.e. at the same time as the payments made during this operation are transferred to 6.75.99 balance account.

The function is equal to the other material fixed assets in four groupings.

Reference is made to the conversion rules for function 6.58.81.

INTANGIBLE FIXED ASSETS

The intangible fixed assets shall be defined as identifiable non-financial assets without any physical substance for renewable use.

Immaterial fixed assets may typically be acquired IT software programs, greater investment in IT systems, including upgrades to existing standard systems, patents, licenses.

Internally intangible assets, such as internal development projects, including IT systems, can be activated if the asset is central and essential for the task delivery. Immaterial assets must be activated only if the value can be trustworthy. It is therefore a requirement that the project can be limited and resource utilization is trustworthy, for example, by means of a time registration system or something like that. It is only expenditure incurred during the development phase and subsequent expenditure incurred in the operational phase of improved functionality to be activated. Expenditure in the operational phase shall not be activated as these do not contribute to a value increase.

It should be stressed that intangible intangible assets are making significant demands on the actual resource consumption requirements.

6.62.85 Development projects and other immaterial fixed assets

Reference is made to the conversion rules for function 6.58.81.

SALES ASSETS

The set asset is defined as all assets other than fixed assets.

ITEM POSITIONS

These warehouses shall include stocks of raw materials and auxiliary materials, products during processing and finished products of any kind for resale. Tradepositions shall also include preparedness and cost goods which are not intended for resale ;

6.65.86 Commodity / Repositories

Warestocks of a value exceeding one million kr. shall always be recorded. These are trademarks of the categories of goods registered on the same function.

Tradestock between the triage limit and EUR 1 million. DKK shall be recorded if there are any presets in relation to inventory, which is considered to be significant. The criteria for the entity must be able to be documented. It is voluntarily registering wasatigers under the triage limit of 100 000 kroner.

The price of the opening year will be the value of 6.65.86 of the current total value of the region's commodity positions, in accordance with the principles of the selected accounting principles. This value will then be regulated every year at the clearance of accounts with any possibility. Depreciation and depreciation, where these are considered essential. In addition, the value must be adjusted for any possible. approach or departure. Item positions cannot be written off.

We must make a statement in connection with the opening balance. The way in which commodilations are regulated should then be at the end of each year. Reference is made to the rules relating to the function of 6.58.81, however, since, however, changes in the goods are recorded using the type 0.2.

6.68.87 Gounding and buildings intended for resale

Reference is made to the conversion rules for function 6.58.81.

REFERENDED OBLIGATIONS

6.72.90 Committy Responsibilities

Commitment commitments have arisen as a result of past events, and the arrival of which is expected to bring about future economic benefits will be expected. Commitment obligations are, as opposed to financial commitments, incertain, in respect of the size or due amount, and shall relate to the accounting year or earlier financial year.

Commitable obligations may be calculated in the balance sheet when :

-WHAT? the region on balance day has a legal or actual obligation as a result of an earlier event, and

-WHAT? It is likely that the dismantling of this will lead to a move to the economic resources of the region, and

-WHAT? a reliable amount may be made of a reliable amount of the commitment ;

In the case of probability, there must be a greater risk of a move on financial resources than in the opposite direction.

As an example of regional refered commitments, official pensions may be drawn up. For example, wealthy regional commitments may be liabilities derived from a trial, claims for damages, environmental pollution, etc.

Obligations linked to an asset should not be included as a refering, for example, a polluted property must be written down at the costs associated with the commitment to the obligation to be released.

In the time of the commitment, the commitment is not certain. they are not able to be put into balance on the balance day, for the size or due date. Commitments must therefore be taken into account as the best estimate of the costs involved in balancing the obligation.

Commitating obligations differs from eventuality obligations by ensuring that the latter cannot be adequately relied upon, and that it is not likely that the dismantling would lead to a move to the region's financial resources.

It is obligatory to include committed commitments that exceed 100 000, in the balance sheet.

The following grouping for committed commitments is authorized :

Grouping 001 Non-insurance covered of an official ' s pensions :

The grouping must show the region's debt obligations in the form of pensionable commitments which are not covered by insurance.

The non-covered pension obligation shall be discharged in the context of opening balance per year ; 1. January 2007, actuarial. In this case, the pension obligation shall be recalculated at least every five years.

The Pension Commitment shall be actuated with effect from financial year 2007 on the basis of realistic assumptions as to business outtorist and lifespan, age 62 age, and a basic rate of interest rate of 2%. This corresponds to the customary conditions that are most often used in the case of actuarial calculation of the unassured pension burden. Commitment is being done both for retired, leaving and working in the business of working people.

Regions that are reinsured shall not include the pension obligation in the balance if this is fully covered. If there are any items of self-assurance in the insurance policy, for example, in relation to the dismissal of officials or early retirement provision, the non-covered commitment shall be discharged. Similarly, a pension obligation covered by other authority shall not be taken into account in the declaration of the commitment to official pensions.

Changes in the pension scheme are constantly being made in the following manner :

a) Exercising by working in the employment of a civil servant to pension rights

b) Change as a result of expected change of mortality, rendition, dismissal and so forth among working people, leaving and retired civil servants

c) Reducing through ongoing payments to retired and transferred officials

The amendment to the pension obligation, as specified in paragraph (a), corresponds to the cost of official pensions in the profit-based accounts in the cost-based accounting process. (c) shall be the equivalent of the expenditure in the cost-based operating accounts.

Eww. (a) :

The costs shall be charged to the relevant cost points where this is authorized, otherwise directly on the function under main account (4), using type 0.3. The costs shall be calculated as a percentage figure equivalent to 20.3% of the pension salary for the official staff. The costs shall be credited to function 6.72.90 Henset obligations, grouping 001, not insurance covered by the official ' s official ' s pension.

Exceptionally, from the authorisation of a discretionary cost to an official pension of 20,3% of the total salary cost to the servant's staff, the institutions which provide services under the framework agreements in the social and special training area are not limited. This applies to the cost set by the framework agreements that have been entered into. These costs are also conforming in accordance with the rules laid down in the Budget and accounting system for regions.

Eww. b)

In the case of the actuarial specification of the pension obligation for civil servants, or precipitation, the value entered in this function, in order to conform to the value of the book-keeping and the actuarial depreciated commitment. Up or depreciation shall be carried out with counterbalance in the balance sheet. Consequently, no distribution shall be carried out at the cost points of the corrective account of the costs resulting from the amount of the action taken by the actuarial calculated undertaking ' s pension liability.

Eww. c)

Ongoing pension payments that reduce the pension obligation shall be recorded using the type 5.1 in operation 4.40.31. It is noted that in the cost accounting, pension expenditure does not involve a cost for the region, but simply that the pension obligation is reduced, as it is already in the accounts. This means that the payments are neutralized by crediting function 4.40.31 using the type 0.3 and debit function 6.72.90, Commitments.

CAPITAL FUNDS

The equity capital represents the difference between the regions ' assets and obligations. The capital is, in this way, an expression of the region's wealth. The properties chapter must be specified on the features 6.75.94-6.75.99. The interests of the own funds shall be recorded in the notes on the accounts.

6.75.94 Receiving for donations

For donations of assets or receipt of grants of $100,000 or more or more, for the total or partial financing of assets forming part of the region ' s service production, the asset must be included at the cost that the region would pay for it if it was not received as a donation (diversion). At the same time, an equivalent passivout is recorded on this feature.

In the following way, depreciation shall be carried out on the book ' s book value on the relevant function of main account (1-4). However, the region should not have any operational costs in terms of depreciation on something that the region has donated. Therefore, an income is registered using the type 0.8 corresponding to the depreciation on the relevant function of the main account (1-4). The income / depreciation is matched by a corresponding reduction in this function.

For the donation of property, the building part is processed as described in the above. The reason is recorded as an asset on function 6.58.80 Gounding with countermail on function 6.75.94. It shall not be rewritten on the grounds, nor shall it be entered in the accounts corresponding to the depreciation, as is the case for other donated assets.

6.75.95 Reserve for revaluation

The function is a form of non-financial equity capital. The purpose of the function is to be able to do how much part of the value of the non-financial asset value that can be attributed to unattributed rewrites.

The projections must, moreover, be shown in a separate supplementary statement for the region ' s financial records.

6.75.96 Accumulated results for the health sector

6.75.98 Accumulated result for regional development area

The accounts shall express the accumulated end result set up by the accounts at the end of the accounts to express the accumulation of cost-based principles.

6.75.99 Balance account

The net difference between the separate active and passivity balance sheet shall be recorded at the latest in the clearance of accounts.

In the clearance of accounts, it shall be ensured that the year ' s change of balance sheet-with the opposite sign-corresponds to the sum of other changes to main account 6.

5 FORM AND PROCEDURAL REQUIREMENTS OF THE BUDGET

5.1 Procedures for the budget adoption

The region of the Regions and the announcement of the regions ' budget and accounting, auditing and so on shall include a number of provisions relating to procedures and time limits for the preparation and adoption of the budget :

The regions have a statutory supplier duty in relation to the municipalities of a number of social offers and certain special training offers. The Committee of the Regions shall, in accordance with the sectoral legislation, by 15. October will reach an annual framework agreement with the municipalities situated in the region, including the total number of seats and offers available to the regional council for the municipalities in the region. However, as the framework agreements are essential for the budgeting of both the local authorities and regions, it is appropriate that the discussion and adoption of the framework agreements are organised and incorporated into the budget process in an appropriate way, both in terms of both : regional councils and municipal management boards.

The notice also contains rules for the specification of the areas within which there must be a balance between revenue and expenditure / costs of the annual budget and the multi-annual budget estimates, cf. detailed in section 5.2.

The notice also contains a few procedural rules. After paragraph 3, paragraph 3. 2 in the notice of the regions ' budget and accounting, auditing, etc., amendments to the draft budget indicate the appropriation of the proposal, as well as with which the grant should be amended. This rule is linked to the requirement that the budget should be immediately suited to realisation. It excludes the fact that amendments can be tabled in more general terms, such as : 'The Council of Regional Council wishes to give priority to cancer in relation to the draft budget for the Committee' s budget. The corresponding rules shall apply to the estimates of the budget.

It is a requirement that any cost-raising amendment should be accompanied by a proposal for financing the increased costs, cf. Section 3, paragraph 3. 4, in the notice of the regions ' budget and accounting, auditing, etc.

This is stated in the section 20 of the region of the region that the final adopted annual budget and the multi-annual budget headings must be accessible to the residents of the region. A brief explanation of the content of the annual budget and the estimates shall be published before the beginning of the next financial year shall be published in accordance with the detailed rules of the regional Council ;

5.2 Requirements for the budget

A number of provisions have been laid down on how the regional budgets should be set up, which lines they should include, etc. These requirements must be seen in the context of the various tasks that the budget will have to resolve. There is a distinction between the financial task, the appropriation task and the information mission.

Financial Task

The fact that the budget has a financial function means that the budget does not only contain an overview of the region's income and costs / costs, but that a financial budget / financial statement that shows how to do so is drawn up in relation to this. financing of the budgeted activity shall be provided within each of the three spheres of activity, cf. below. The budget is therefore an expression of a total weighing of cost wishes on the income opportunities. Bloc grants from the State, account and rates of development from the municipalities and tariffs in the social and special education area cannot be set up during the year, and restrictions have also been laid down for the treasuries and lockup. The financial function of the budget therefore plays a more central role in the regions than is the case for private companies, for example.

The appropriation task

According to regional slots, section 21 (4). 1, shall indicate the budget items for which the Council of the budget has adopted the appropriation, the binding rule for the next year's regional management.

The budget allocation in the budget is therefore the expression of the allocation of the financial resources allocated to the region of the region between the various regional areas of responsibility. The budget thus indicates the size of the leeway that is left to the region, the business committee and to the administration and institutions when, during the course of the year, economic arrangements will be made on behalf of the region in the course of the year.

The gambling room for the priority of the regions ' economy is limited by the fact that it is divided into three separate parts : the health sector, the development tasks and the operation of institutions in the field of social and special education. The three areas of activity must rest in themselves so that the cost of health, including the share of administrative and financial spending, is financed from the earmarking to this area-and similar to the other two areas.

Information Task

The budget is directed as an information source against the citizens of the region, suppliers, staff, with more and on the central authorities. The central authorities are collecting budget data in order to make up the overall resource consumption of the regional sector. This data collection is, amongst other things, the introduction of common rules on the rules, which are mandatory for all regions.

As a special aspect of the information mission, the budget and the draft budget must be appropriate tools for politicians in the context of decisions on the economic priority. This priority is sought, for example, to ensure that the accounts have been built as far as possible, so that sums for cohesive purposes are gathered together.

5.2.1 AREA-DIVIDED BUDGETS

5.2.1.1 Operating budgets and balancing-rag

According to section 3 of the publication of the regional budget and accounting system, a review of the areas to be balanced between revenue and expenditure / costs of the annual budget and the multi-annual basis shall be laid down in accordance with Article 3. Budget estimates.

The economies of the regions are divided into three areas of activity : health, social and special education, as well as the regional development area, cf. Paragraph 1 in the area of the funding of the regions.

In the health sector, the balance between revenue and expenditure on the annual budget and the multi-annual budget estimates must be the balance between revenue and expenditure in the area of health.

After cost-based principles, revenue must be greater than or equal to the costs of the social and special education area. The same applies to regional development.

Although there is a cost-based balancing act in the area of health, there is a requirement for the use of cost-based appropriations, in accordance with the other regional areas of activity, in accordance with the requirements of other regional areas. Chapter 6.

In the case of economic management of regional offers in the social field, the training must be indicated in the explanatory statement to the rules governing the financing rules. 573 of 24. June 2005, that these should be funded by the municipalities. The starting point for the local authority funding is a charge for each regional offer that is determined on the basis of the total cost of the region that the region will have in terms of the type of tender in relation to the framework agreement with the municipalities. This means that there is also the possibility of subsidising the tariffs for tenders aimed at the same target group. For example, a deficit regarding a 24-year-old handicapped child cannot be covered by increasing tariffs on the income of the people-on the other hand, the same deficits can be covered by raising tariffs on all the 24-year-old institutions for disabled children. It is essential that the municipalities agree on the tariff-fixing of the annual framework agreement.

The division of the regions ' economy into three areas of activity means that, by the use of distribution keys, a division of the administrative common costs and financial costs of the regions must be divided and that, in accordance with detailed rules, they shall be allocated ; in three areas, cf. section 5.2.5.

As a starting point, the revenues of the regions are reserved for one of the three areas. This applies both to the grants from the State and the contributions from the municipalities.

The operation of institutions in the field of social and special education is, aside from some special administrative tasks, fully financed through tariff payment from the municipalities. These tasks are therefore in themselves and do not result in a net cost or income for the regions. The area must be budgeted with an expected annual result that is equal to or greater than zero. The size of the projected annual result and the overall cumulative result will be discussed in the Contact Committee. The over and deficit of previous years shall be regarded as revenue and costs respectively.

In the case of deficits for one year, this shall be offset by two years.

The net costs of the regional development area must be funded by the earmarked block subsidies from the State and contributions from the municipalities and thus to be budgeted with a projected annual result equal to or greater than zero. The over and deficit of previous years shall be regarded as revenue and costs respectively.

In the case of deficits for one year, this shall be offset by two years.

The requirement for an annual profit greater than or equal to zero is an expression of the annual operating costs of the year to be the operating income of the year, and that the year's resource consumption is financed and that the change in the capital base (depreciation) can be re-established, and any deficit from previous years has been offset. In the case of the resolution of the year, the liquidity characteristics of the two areas shall not be included in the context of the total cost of liquidity (intermediary account) in relation to the overall business of the region.

As far as the health sector is concerned, the net costs of the year should be financed by the earmarked block subsidies from the State and contributions from the municipalities and thus to be budgeted in balance. In deficit for one year, there is no requirement that this should be offset in subsequent years.

In contrast to the area of social and special education and regional development, liquid resources are part of the region's financing activities, such as consumption of liquid assets and borrowing, in the balance of the balance sheet.

The agreed budget must be an expression of the best possible estimate of the expenditure and costs and revenue of the coming year. The budget does not appear to be lacking in any precise explanation or justification, whether the cause is problems of time, a lack of capacity in the budget, a lack of consensus in the region or the like.

In the course of the budget procedure, amendments can be tabled which alter the preconditions for the balance of the original draft budget. In section 3, st. The proposal for a revision of the revised draft budget in the area of the area under which the amendment relates, in the publication of the budget and accounting system in this situation, is to be reviewed, etc. The balance sheet implied in relation to social and special education and regional development, that an amendment which leads to increased costs must be matched by merrevenue or lower costs in the same area, if the projected annual result is budgeted to zero. In the health sector, the balance sheet may also be paid in a different way, for example, by the consumption of liquid assets.

5.2.1.2 Investment budget

In the final adoption of the budget, the Committee of the Regions shall lay down a minimum investment budget, which shall indicate a ceiling on the investments which can be made within each of the main accounts and shall be financed by the region's liquid assets. Where investments have to be made in the investment budget for subsequent financial years, an investment budget shall be set aside in the investment budget, cf. in detail in section 6.2.2. The Committee of the Regions may set an investment framework for the common and administration area if this is managed as a separate area.

Investment costs are financed as internal loans, which are at least deducing equivalent to the depreciation of the investment in subsequent years. In the field of social and special education, there is a view to ensuring equal conditions of competition with regard to other players in the area, in addition to the requirement that both new and existing investments and other capital, which the region makes available to them, the area shall be enclosed with the interest of the market interest.

It is the region of the region that lays down the investment budget for the individual main accounts, cf. Chapter 6, section 2.2.

5.2.1.3. Liquidity in relation to social and special education area

In the area of social and special education, the liquidity-related intermediates in relation to the region shall be made up and listed in the region ' s budget and accounts. Intermediate value must be enclosed with market interest in order to ensure equal conditions of competition with other actors in the area, as well as to ensure that costs are funded by users as a result of the need to rest-in-on-alone.

5.2.2 GROSS ENTRY

As a starting point, for each of the three areas of activity in the regional budgets, all costs are to be financed under one of all the revenue generated in the field of activity. In this way, the Committee of the Regions must be free in its spending priorities and should not be affected by the types of revenue that are part of the funding of each area of activity. However, there can be no prioritisation of costs and revenues across the three spheres of activity in regional budgets.

Therefore, in order for the regional Council to have the best possible basis for making an economic priority, the budget must therefore be set in accordance with the gross position of the principle of the principle of gross opting. That means :

Costs and revenues must be entered and specified separately in the budget, regardless of whether gross or net appropriations are given.

The principle of use is not only important in relation to the importance of the regional council. It is also important for the information mission more generally. Only through the separation of revenue and costs is it possible to obtain information on the total cost or total revenues at a given regional institution or by the region's entire business.

5.2.3 MULTIANNUAL OVERVIEW

Together with the budget, a multi-annual summary will be drawn up containing estimates for a three-year period. The adoption of budgetary estimates by the Committee of the Regions is a legal requirement, and aims to ensure that the long-term effects of the resolutions in the budget are being assessed.

For example, the Committee of the Regions can adopt a reorientation of the activity, which means a saving in the last half of the budget year. The full annual effect of saving will not be apparent from the annual budget, but rather on the budget estimate for the first year of the budget year.

In the following points, the multi-annual list must meet the same requirements as the budget itself :

The Multilingual List shall include all revenue and costs to be balanced for each of the years and for each of three regional areas of activity, and shall be the basis of the gross position of the Member States as a whole. On the other hand, there are special rules for the price and pay level in the multi-annual view, cf. below.

5.2.4 PRICE AND SALARY LEVEL

The annual budget shall be drawn up at the price and pay level expected to be in force in the budget year.

The budget estimates in the multi-annual view are drawn up for main account (1)-4 (operations, reimbursement and facilities) at the price of the budget year (fixed prices), while main account 5 and 6 are drawn up at the price and pay level at the price of pay (current prices).

For each day of the year, a separate item shall be shown as a separate item as the total estimated price and pay rise in respect of the main account of the budget year for the main account. The amount shall be shown separately for revenue and costs.

By applying fixed prices to main account (4) of the budget estimate years, changes to amount sizes from one year to another are always expressions of reale activity or quantity changes.

The annual budget shall enter all items at the price and pay level expected to be in force in the budget year.

In the multi-annual view, the entries will be entered on main account 1 4 in the price and pay-grade budget year (fixed prices), while entries on main account 5 are entered at the price and pay level expected to be in force in the individual day lookup (current prices).

For each of the estimates of the budget, immediately after the installation, a special record indicates the total expected price and wage increase for operation, reimbursement and facilities in relation to the budget year.

5.2.5 DISTRIBUTION PRINCIPLES IN BUDGET AND ACCOUNTING

In the case of the adoption of the budget and the adoption of annual accounts, a number of allocations of costs and revenues for joint purpose and central administration are to be allocated to the main account 4, and interest, etc., which are recorded on main account 5, for the purposes of the assessment of the operational product on each of the three regional areas of activity.

The interest rate of the region shall be transferred in the context of the budgeting and clearance of accounts from main account 5 to Main Account 1 and 3. No transfer is made to main account 2, since this main account is required for the registration of the liquidity-slamming of the liquidity-slamming region with the region. The distribution of main account is 1 and 3 taking into account the liability of the two activities in the interest account. The distribution key shall be indicated in the budget and the accounts.

The following shall be transferred in the context of the budgeting and the clearance of accounts to the region ' s costs for joint purposes and administration, which will be taken into account in the main account (4) to the individual areas of main account (1) (3).

The allocation of revenue and expenditure for common purpose and central administration conforms to main account 4 shall be determined by the distribution key of the regions, taking into account the weight of the three spheres of activity in the common area. The distribution key shall be indicated in the budget and the accounts.

5.2.6 VAT

The costs of main account 1-4 must be used as a general rule, excluding VAT in both the budget and the accounts.

The cost of the purchasing VAT is assembled on function 5.80.95. The detailed rules for the accounts and the species covered by the general purchase order are set out in section 2.6.

The requirement for a separate and overall conversion of the purchase price must be seen in the context of the VAT refund scheme, which means that the individual region gets its VAT costs refunded by the state.

The purpose of the VAT reimbursement scheme is to ensure a competitive equality between the production of private enterprises in the production of regional services and the region's own production. Since the region's own production is not subject to VAT, it would mean unfavourable competition conditions for the private sector, if the region did not receive a refund of VAT for services purchased by private.

Registered VAT, i.e. VAT in respect of VAT-registered activity in the region is carried out on function 6.52.59. The detailed rules for the conversion are described in section 2.6.

5.2.7 VIEWS FOR THE BUDGET

Summary views on the draft budget have an important role to play in the political priority process prior to the adoption of the budget. Furthermore, the aim of which has been drawn up on the basis of the approved budget also serves as an information base for the central authorities. Parts for the purpose of the aggregation of the overall activity of the regional sector and, in part, with statistical purposes.

The regions are, to a large extent, freely presented with regard to the extent and the form of the material to be distributed to the region for the region in the context of the budget processing.

The rules provide for the distribution of appropriations for the region of the appropriation, profit and loss account, investment overrun, as well as remarks (see this in accordance with the rules of the Committee on the subject of the financial statement. section 5.2.8). The individual region may choose the most appropriate form of the views.

Furthermore, in the budget and accounting system, a number of views are included in the budget to be drawn up in accordance with the requirements laid down and sent to the Danish Economic and Interior Ministry and Statistics Denmark respectively.

The following table summaries the rules for the distribution and the submission of views to the budget.

a. Grant View

It is both mandatory to draw up the draft budget for the draft budget and the appropriation of appropriations for the budget that has been adopted.

Of the appropriation, it shall be clearly stated which of the budget headings the individual appropriation is attached to. There must therefore be no doubt as to :

-WHAT? Which items the authorization include :

-WHAT? The amount of the authorization shall be granted, including whether there is a gross or net appropriation,

-WHAT? Who has granted the authorization?

The appropriation of the works involved in a expenditure-based principle must also be set out in the authorization list to show at least the amount of total amount of raw material associated with each main account (if any). amount of insubordination and fixed appropriations, see Chapter 6).

The demarcation of the budget in appropriations is a key condition for the budget to serve as a basis for the day-to-day administration, the ongoing economic governance and the subsequent verification.

Specific requirements have not been established for the setting up of the appropriation view. The only requirements are, as I said, that each appropriation is uniquely defined in relation to the account plan, as well as in the political or administrative unit granted to the authorization.

An appropriation map shall be drawn up in relation to both the draft budget and the agreed budget. The authorization list shall show the items delimited in relation to the chart of accounts to which the region is granted a position of appropriation. In addition, the authorization list shall include the minimum amount of the budget's amount of raw material specified at the main account level.

A draft of the allocation of appropriations shall be distributed to the members of the regional council in the context of the processing of the draft budget.

The final authorization list shall be submitted no later than the 5. January, electronically to the Ministry of Economic and Interior, budgetregnskab@im.dk .

Amount of the appropriation view shall be given in full 1000 kr.

b. Results statement

The resulting balance will be cost-based.

The purpose of the profit and loss account is to specify the expected annual result of the year ' s revenue deduced from the costs of the year (accrued resource consumption).

The resulting balance must be prepared for the health sector (main account (1), social and special education area (main account (2)) and regional development area (main account 3). Revenue and costs for the common purpose, administration, interest, etc., which are to be conded to head 4 and 5, will be allocated to main account (1)-3 in both the budget and the accounts. Similarly, revenue and costs must be made between revenues and costs derived from the regional ordinance and exceptional operations. The latter is related to activities that are not expected to be recurrent and which do not have a correlation to the ordinary activity.

When it is submitted by the Executive Committee for the Regional Council, the budget shall contain a result account for the health sector (main account (1), social and special education area (main account) and regional development area (main account 3). The resulting inventions shall be drawn up in accordance with the form set out in Annex 1 in section 5.4.1.

The resulting inventions shall be submitted at the end of October to the Ministry of Economic and Interior.

The budgeted performance decisions for the social and special education area and the regional development area must not show a deficit, cf. section 5.2.1.

c. Cash flow statement

The cash flow tax shall be prepared for cost-based.

The purpose of the cash flow statement is to show the budget year's flows of funds allocated to the overall operational, investment and financing activities of the region. A total financial statement shall be drawn up for the entire region, including for the three regional areas of activity (health, social and special education and regional development).

The money flows from operational and investment activities must be clearly defined as one of the three areas of activity. In the field of social and special education, the financial statement shall cover the liquidity-related intermediation in relation to the overall economy of the region. Intermediate must be enclosed. The financial statements shall be drawn up on the basis of the results inventory and the investment view.

In relation to the financial statement, the projected offset by the budget year shall appear in the liquids and the winding-up proceedings at the beginning and end of the winding-up. In the context of the financial statement, the social and special training area is displayed in relation to the regional global economy.

Amount of the cash flow table shall be given in 1000 kr.

d Hovedoversight to budget

The main view is drawn up expense-based.

The objective of the Heads of view is to give a summary overview of the budgeted activities and their funding. The main purpose of this is to form the basis for a first statement in the Committee on Economic and Interior, by the budgets of the regional sector. This is why the main view should be submitted immediately after the budget adoption and before the submission of the other budget material.

A principal view of the adopted budget must be drawn up.

The main purpose of the hotel will be primo October to the Ministry of Economic and Interior.

The Ministry of Economic and Interior shall send out the necessary schema material for the preparation and submission of the main view in advance of the budget.

e. Comments of the budget

The summary of the budget shall be drawn up according to expenditure-based principles.

Comparing of the budget serves as the main view of information and statistical purposes. The partition breakdown is the same, but the level of detail is greater and the summary is extended to both the budget year and the three budget estimate years.

This is due to the fact that, in addition to the above-mentioned aims, the summary must also meet a planning objective.

The degree of specifier is not the same throughout the conception. Depending on the nature and content of each item of expenditure, the budget information in the summary is determined by the main function or function level.

A summary of the agreed budget shall be drawn up in accordance with the scheme which the Ministry of Economic and Interior emits prior to the budget adoption.

Summary of the budget shall be submitted by the 15th. November to Statistics Denmark

The Ministry of Economic and Interior shall send out the necessary schema material for drawing up and submitting a summary of the budget in advance of the budget.

f. Specifications for the budget

The purpose of the specs for the budget is the detailed budget report to the central authorities.

Specifications must be drawn up to the adopted budget, i.e. a summary of the budget items where the degree of specification is the same as in the Authorized User's account. Specification rates are as general rule as follows :

-WHAT? Main account

-WHAT? Main function

-WHAT? Action

-WHAT? Dranked

-WHAT? Ownerconditions

-WHAT? Grouping (Operating)

-WHAT? Main

-WHAT? Art (as far as the main species 4, 5, 7 and 8)

The specifications for the budget shall be reported at the latest by the 15th. November to Denmark's Statistical.

Amount of the specs for the budget shall be entered for a total of 1,000 kr.

g. Investment Summary

The report of general budgetary information to the central authorities includes, at last, an investment plan for the budget year and the budget estimate years.

In the investment view, schematics shall be made in schematics for the appropriations allocated by the region and their connection with the amount of the financial resources allocated to the annual budget and in the budget heading years.

The applicable authorization rules referred to in Chapter 6 offer the possibility that the regional council may, to a certain extent, submit a framework of additional works of works. Similarly, the regional Council has the opportunity to use a global framework for the business committee for the capital works in the budget.

The practice of the use of the framework appropriations and the degree of degree of on-call spending in the budget will thus be able to vary from region to region.

As a result, the investment view is not bound by certain formulae requirements, but must be adapted to the appropriation conditions in the individual region. However, different rules apply to the contents of the information contained in the investment view.

In relation to the budget that has been adopted, a summary of works works to which the amount of raw material available for the budget year and / or one or more of the three budget estimate years.

The investment view shall be submitted no later than 5. January, electronically to the Ministry of Economic and Interior, e-mail : budgetregnskab@im.dk.

For each of the equipment, the investment view must contain information on :

-WHAT? Date of publication and, where appropriate, the updating of the civil engineering appropriation of the amount of the plant authorization

-WHAT? Dates of Work Expected Start and Completion

-WHAT? Costs relating to the construction work which is expected to be held prior to the budget year concerned

-WHAT? the amount of the amount of money allocated in the budget year and each of the three budget-over-tenderers ;

-WHAT? Expenditure relating to civil engineering activities which are expected to be held after the end of the budget estimate period

-WHAT? The updated expenditure estimates.

Amouns in the investment view shall be given in full DKK 1,000.

h. Special budget information

The schema of specific budget information contains information which, inter alia, relates to the calculation of the regional expenditure in selected areas.

The schema of specific budget information shall be submitted to the Ministry of Economic and Interior at primo October.

The Ministry of Economic and Interior shall send out the necessary schema material for the preparation and submission of the specific budgetary information in advance of the budget.

i. Resource Overview for Social Institutions

In the case of the adoption of the budget, a resource report must be drawn up for social institutions. The resource view is based on distributions of function 2.10.01-2.80.70 for social institutions.

Resource Overview for Social Institutions must be drawn up to the adopted budget.

The resource list must be submitted at the end of October to the Ministry of Economic and Interior.

The Ministry of Economic and Interior shall send out the necessary schema material for the preparation and submission of the resource inventory in advance of the budget.

j. Multi-annual overview

The draft annual report shall be drawn up and adopted in conjunction with the budget. The Multi-Year view can be integrated as part of the appropriation view. The adoption of the budget estimates by the Region of the Regions is a legal requirement : further reference to the multi-annual list is under 5.2.3.

5.2.8 COMMENTS ON THE BUDGET

The regional budget is comprised beyond the numerical inventory of the total budget and the associated inventory of the appropriations allocated to the budget.

The explanatory notes to the budget are nearer to the assumptions and content of the budget. The budget considerations also have an appropriation. The comments may, therefore, be subject to the conditions and conditions for the use of a grant. These remarks are binding on the individual holder of the authorization. In the same way as the amounts in the appropriation view, only a few explicit provisions have been made in terms of the design and content of the explanatory notes to the budget. However, it is a requirement that it is clearly stated in the explanatory statement that they have an appropriation in terms of appropriation, cf. above or whether they are of more general informative nature.

In addition to this, it is a requirement that the notes on the budget contain a statement on how the budget is affected by the conclusion of Lease Events, including sale and lease-back events. The statement should cover the impact on both the costs and the revenue of the budget as a debt ratio and financial commitments, by the way.

Finally, it is a requirement that the explanatory notes to the budget show how the area of activity-dependent contributions in the area of health is divider in the municipalities in the region.

It may be appropriate to separate the comments of the budget in a general and a special part.

In such a division, general remarks will most often be used in the first instance to serve an information task. The information can be directed at both the political decision-makers and the regional administration as the citizens. These general, informed budgetary remarks, for example, could include a statement of general budget assumptions such as price and salary estimates, estimates of the future of the population. In addition, it can be explained to the region's objectives for the development of regional overall economies.

In addition, general comments may be attached to the individual appropriation areas or main accounts. For example, the background for reprioritizing over last year's budget or given descriptions of ongoing or planned construction works or conversion projects. In addition, the comments may include a reference to the general objectives of the region for the development of individual service areas.

The special remarks, on the other hand, will contain the more in-depth statement of the preconditions and content of the budget with detailed comments to the individual main functions and functions, etc.

I should like to make a few comments on both the draft budget and the final budget.

The comments on the draft budget are being distributed to the region in the context of the discussion of the draft budget.

The notices to the adopted budget shall be submitted no later than the 5. January to the Office of the Economic and Interior Ministry of the e-mail ; budgetregnskab@im.dk.

It should also be noted that the regional and accounting regulations or other internal regulations will also be able to contain provisions which, in line with the annual budget observations, lay down conditions in relation to the appropriations for the appropriations ; use.

5.3 Summary of the time limits for the budget adoption

The deadlines for the preparation and adoption of the budget, including for the submission of budget material to the central authorities, are summarized in the following.

If the dates mentioned on a Saturday or Sunday are delayed, the deadline for the following monday will be delayed. However, this does not apply to the deadlines for the presentation of the budget proposal and the adoption of the budget.

5.4 Exhibit Annex to Chapter 5

5.4.1. Appendix 1-Score statement

Health

Social and special education

Regional Development

The budgeted performance decisions for the social and special education area and the regional development area must not show a deficit, cf. section 5.2.1.

5.4.2. Appendix 2-Pengestream Statement

Total

The derivatives derived from short-term debts and debt obligations, external borrowing receipts, excerpts on external loans, other long-term debts and debts are placed at the group level in the region as an integral part of the region's common common currency ; cash register.

The cost of any applicable the payment of internal loans shall form part of the year ' s results in the sectoral areas and remedies for the liquidity impact thereof under point. A. The income of the internal loan installer goes to the region as a group, and corrects the liquidity impact of this with opposite signs. D.

For each of the 3 areas of activity (health, social and special education and regional development), a statement showing the cash flow of the budget year, adjusted budget for the current year's budget, as well as the latest Fiscal year, cf. below. It may also be appropriate to make a financial statement for the main account of the main account (4), common purpose and administration, which will then be allocated to the three regional areas of activity.

For the purposes of the social and special education area, the liquidity-related intermediates with the region shall be shown in accordance with the following table.

Intermediate with the region

6 APPROPRIATION RULES

6 APPROPRIATION RULES

6.0 Introduction

An authorization shall mean the authority of the region to hold expenditure for a specified purpose or to bear the income of a specific type within the economic framework defined and in accordance with the general and special circumstances ; the terms and conditions under which the authorization has been granted.

In the region of regions 21 (4), cf. § 40 (2), 1. period, it is stated that the authority of the authorization shall be at the regional council. The rule of law means that it is not allowed for the region to delegate the authorization.

The appropriation of the authorization must be available prior to the implementation of the authorization. The measures which will result in revenue or expenditure which are not granted for the adoption of the annual budget or in the case of a supplementary grant may not be implemented before the region has issued the necessary authorization, cf. section 21 (1) of the regional slots. 4, cf. § 40, paragraph. TWO, TWO. period, in the municipal management authority.

The main rules are in other words :

-WHAT? It is only the regional council that can grant a grant.

-WHAT? Appropriation cases must always be included on the agenda of a regional council meeting

-WHAT? No expenditure shall be carried out in the region for expenditure or revenue in the region before the necessary authorization from the region of the region is available (see. however, paragraph 6.1),

From this main rule, there are two exceptions :

Firstly, measures required by law or other binding legal transcript may be implemented without the prior authorization of the regional council, but the appropriation must be obtained as soon as possible, cf. section 21 (1) of the regional slots. 4, cf. § 40, paragraph. TWO, THREE. period, in the municipality of Governing Law and cf. (for supplementary appropriations).

Secondly, the region may be subject to the region, cf. Region slots, section 21 (1). 4, cf. § 40, paragraph. TWO, FOUR. the period, in the authority of the municipal management authority, to grant supplementary appropriations in cases where amounts from a operating or construction appropriation are required to be transferred to another operating or civil engineering appropriation, cf. (for supplementary appropriations).

However, the general rule on the prohibition of the delegation of the authorization does not mean that all expenditure on expenditure or revenue in the region should be submitted to the region. The scope of the appropriation cases to be dealt with by the regional council will depend on the decisions of the region on the appropriation level and the application of the appropriation framework.

The Committee of the Regions may, by means of its authorization, set a broad appropriation framework within the territory of the Committee to leave jurisdiction and responsibility for the application and compliance of the appropriations to the business committee. The Executive Committee may then decide to leave the jurisdiction and responsibility to the regional administration, institutes and so on. The Committee of the Regions may, at its appropriation, select narrower authorization frameworks which may entrust to the Committee. the responsibilities and responsibilities of the appropriation and compliance with the leading part of regional administration, such as directly to an institution leader.

If the authorization is not in the field of the business committee, there is no committee, the level of appropriations for which can be left to. Competence and responsibility for the granting of the authorization may also be left to the leading part of regional management.

The Committee of the Regions remains the ultimate responsibility for the application and compliance of the appropriations and has a duty to exercise supervision and control over it.

The Council of the Regions ' appropriation is mainly in the context of the adoption of the annual budget.

The appropriation of the annual budget shall be set out in the region of the region in section 21 of the region. It is shown that the budget items for which the region has been granted appropriation shall make the binding rule for the next year's regional management.

The budget allocation in the budget shall be specifically expressed in the budget for the allocation of appropriations and in the budget lines.

Each authorization shall show :

-WHAT? What unit (business committee or administrative unit) has been granted to

-WHAT? Which area or the activities of the authorization include the delimitation of the contoplanes ;

-WHAT? The amount of the appropriation is on.

-WHAT? the reservations and conditions which may apply to the utilisation of the authorization ;

The appropriation of the Region of the Regions shall be the main rule of the budget adoption. The Committee of the Regions may, at any time in the course of the budget year, submit supplementary appropriations. The appropriations allocated may relate to the operational activities of the regional Council and the investment and installation activities of the regional Council.

Operating appropriations shall be submitted at the time of adoption of the budget.

Supplementary appropriations may be given by the region at any time in the budget year. It is, however, a prerequisite for the implementation of the civil engineering budget that the amount of the amount of money available to fund expenditure will be allocated to the costs of the work.

The rules of application which are reviewed in the following are linked-with no other information given-both to the appropriations allocated in connection with the budget adoption, as for the subsequent supplementary appropriations.

The budget shall be converted more than the sum of the appropriations. The budget shall therefore cover a number of items which do not require the appropriation of the appropriation to be taken from the Council of the region.

The following sections are detailed in more detail for the applicable authorization rules.

6.1 Appropriation Types

The regional appropriation rules are being made between three types of appropriations :

-WHAT? Operating appropriations

-WHAT? Supplementary appropriations

-WHAT? Supplementary appropriations

Operating appropriations

Operating appropriations shall be allocated to operating costs and revenues as well as state reimbursements on the main accounts 1-4. That is to say to the posts which are allocated to the Authorized User's 'dring values' 1 and 2. Operating appropriations are given after cost-based principles, that is, they must contain, for example, depreciation, to the extent that it is relevant.

The rules governing the release of operating appropriations shall also apply to :

-WHAT? Deduction of credit-year credit movements of the year relating to the functions of 6.32.20-6.32.27 operations

-WHAT? Deduction on accepted loans-year's deconcrete movements for the operations of 6.55.63-6.55.77

-WHAT? Interest costs and revenues on main account 5-features 5.10.05 5.55.76 and 5.90.99

-WHAT? Refusion of purchase VAT function 5.80.95

Deduction on the loans and payments on the loans collected shall be included in the cash flow statement, cf. Chapter 5, section 2.7.d. The authorization shall be given in the context of the approval of the financial statement.

Operating appropriations shall be made in the context of the budget adoption and must be indicated in the budget-related allocation. In the explanatory statement to the budget, the appropriation may also be laid down for the utilisation of appropriations.

Operating appropriations shall not be exceeded before an additional authorization has been obtained, cf. however, the section on supplementary appropriations. It follows, among other things, that the supplementary appropriations for operating appropriations cannot be refused after the end of the financial year they relate to.

Operating appropriations shall lapses at the end of the financial year and may only be continued for subsequent years if the region of the region decides to continue unspent operating appropriations, cf. Section 6.4.

Supplementary appropriations

Supplementary appropriations shall be allocated to plant expenditure and revenues on the main accounts 1-4. That is to say the items that are allocated to the authorized contoplanes in the 'drbin' value of 3.

The rules concerning the release of appropriations shall also apply to :

-WHAT? Loans-Year Debit (s) of Features of 6.32.20-6.32.27 Features

-WHAT? The borropboard-year's credit movements related to the functions of 6.55.63-6.55.77

The lending and borrowing must be shown in the financial statement, cf. Chapter 5, section 2.7.d.

Supplementary appropriations may be handed down at any point during the financial year. The declaration may, however, have no place in the context of the budget adoption.

The supplementary appropriation shall include the total cost of the implementation of a plant or investment, regardless of whether the equipment or investment is expected to extend to more than one or more years. The facility authorization shall be indicated at the time of the authorization at the price of the grant, regardless of whether the work is expected to extend over a multiannual period. There may be associated terms and conditions for a Facility appropriation.

Amendments to the approved plant expenditure shall be submitted to the regional council in the context of the proposal for the annual budget for the coming year. Exes. for price and wage adjustments, or as a separate supplementary appropriation.

It is also a condition for the benefit of the provision of a provision for the amount of the amount of raw material available to be allocated to the money-flow tax. It is, therefore, a condition for the initiation of a plant or investment that there is a total appropriation for the total expenditure and that the amount of the necessary amount of raw material in the cash flow statement has been made.

The amount of the amount of the works shall be indicated in the budget-related budget allocation. In the explanatory notes to the budget, the terms of the utilisation of the raw material shall be subject to conditions for the use of non-secondhand amount of raw material in subsequent financial years.

The distinction between operational and civil engineering appropriations

In some cases, the distinction between operating and plant costs may be a cause for doubt. In these circumstances, there may be a question of the appropriation procedure to be implemented for the measure in question.

Reference is made to the general guidelines relating to the operating costs of the operating expenses referred to in Chapter 2 (2.2).

Supplementary appropriations

The Committee of the Regions shall be able to grant additional appropriations to both the operational appropriations and the amount of money available for the year.

This is stated in the section 21 (1) of the regional slots. 4, cf. the section 40 (4) of the municipal management system. 3 that any supplementary appropriation relating to the operating appropriations or the amount of the on-call amount shall indicate the amount of the appropriation to be financed by the appropriated cost. Additional appropriations relating to the area of social and special training and the regional development area must be financed as a basis for corresponding lower costs or revenues within the areas concerned, cf. however, section on access to transfer.

In addition, no measures shall be taken which entail the granting of such costs and / or revenue for the region before the region has been granted authorization. This provision means, at the same time, that the overrun of a operating or construction appropriation or of the amount of the expenditure entered in the budget requires a prior additional appropriation from the region of the region.

However, in two respects, it may be deviations from this general rule :

First of all, legislative measures can, where necessary, be implemented without prior authorization, but the appropriation must be obtained as soon as possible. This possibility is directly mentioned in the law and intends to ensure that a law or issuance by the parliament is approved under law-for example, on a tariff change in respect of a service in which the region is responsible for providing-can be put into effect immediately and, therefore, does not have to await the appropriation of the region.

Secondly, it will not be considered to be contrary to the law if there is an appropriation exceeding in cases where the amount granted is or may be considered to be calculated in a calciculatory. This means that it is not possible to set the size of costs more precisely because these will depend on more or less incertain future events.

This will typically be a case of services that the region has a duty to provide in accordance with the law. Thus, for example, the cost of public health insurance is something that can be mentioned in a calf-culatory amount. The authorization shall be based, in particular, on the basis of fees per year. Patient contact, while the number of patient contacts and, hence, the total cost can be considered discretionally. In such a case, royalties will continue to be able to be paid, even though the number. of the patients exceeding the expected and thus exceeding the appropriation.

The budget lines for the items concerned should indicate that there is a calculatory cost or income. In addition, it will be in accordance with good administrative practice that a supplementary appropriation application will be submitted to the region, provided that a calculated amount in the budget for a kallitarian post will not be observed.

It is the regional council that, as an appropriation authority, provides supplementary appropriations. However, there is an exception here :

The Committee of the Regions shall have the section 21 (3) of the regions. 4, cf. Section 40 (1) of the steering authority. 2, the ability to grant additional appropriations in cases where amounts from a driver or construction appropriation should be transferred to another operating or construction appropriation.

The authority will be able to cover the repredisposition between notified operation and equipment appropriations, that is, main account 1-4. The authority shall comprise only reallocation from a operating licence to another or from an appropriation appropriation to another but not from operating appropriation to a fixed appropriation or vice versa.

Furthermore, the authority of the Council for the Committee on Regional Policy must clearly specify what the authorization includes, including the extent to which the authorisation is limited, for example to certain amounts or appropriation areas.

In addition, the Committee of the Regions may decide on the possibility of continued unspent operating appropriations or on-call appropriations for subsequent financial years for the implementation of delayed activities or for the purposes of changing the use.

Budget items without the appropriation function

The budget shall cover a number of items that are not associated with an appropriation and where no appropriation is to be made of the region of the region. It is a question of capital postings-the rate of exchange and exchange rate gains-function 5.75.78. Therefore, the amounts relating to these items of capital shall not be included in the budget allocation budget.

6.2 Appropriation level

The appropriation level assigns itself to the level of detail of the control that the budget's dividing into appropriations is expressed.

Through its choice of appropriation level, the region of the region shall establish the range of the freedom of operation which has been granted the holder of the authorization in the management of the area in question on behalf of the Regional Council. The level of the authorization will be of significance for the appropriation of the appropriations for the budget year to make relocations of budget amounts. For example, there may be relocations between cost locations, groupings, or species.

The commitment of the will of the holder shall be further determined by the conditions and reservations expressed in the budgetary lines or in the case of the register and accounting regulations of the region.

According to the section 19 of the region, the Economic and Interior Minister shall lay down the detailed rules for the specification of the budget items to which the Council of the annual budget should be adopted by the Council of the year's annual budget.

The rules laid down are described below.

6.2.1 APPROPRIATION LEVEL FOR OPERATING APPROPRIATIONS

In the case of operations authorisations, the minimum requirements for the level of authorization are as follows :

The final adoption of the Committee of the Regions as a minimum shall grant separate operating appropriations for each of the main accounts 1-3 and for main account 4-5 subs.

The Committee of the Regions may, in accordance with this provision, be freely chosen to submit a larger or smaller number of appropriations. However, this must take into account the fact that the balance sheet must be met for each of the three regional areas of activity, that is to say. at the very least, separate operating appropriations shall be given to each of the areas, cf. section 5.2. This means that the regional council may ultimately choose to provide three operating appropriations for each of the activity areas (main account one (3)). In addition, one general allocation can be granted to the operating positions on main account 4-5.

There is no possibility of the appropriation of the section of several main accounts, main functions, etc., on main account 1-3 in one appropriation-i.e. across the Authorized Accounts plan. This can only be done within the individual main account.

There is an opportunity to give an overall appropriation to the main account for the main account, for the main account, for the main account and administration, which requires the appropriations to be allocated to main account (1)-3. share of expenditure for common purpose and administration.

The rules on the level of appropriation constitute only a minimum requirement, that is to say a limit on the level of the level of appropriation. Therefore, it is free to decide on a more detailed appropriation binding. It also states that the region's region may select a detailed appropriation binding in some areas, while other areas (e.g., functions in the same main account) can be fought together in a single appropriation.

Finally, the region of the region as previously referred to in the authorization specification may specify special reservations and conditions for the utilisation of the appropriations in the budget remarks.

6.2.2 APPROPRIATION LEVEL FOR FIXED APPROPRIATIONS AND ON-CALL AMOUNT

Supplementary appropriations

Supplementary appropriations shall be given either as a separate construction appropriation for specific works works and investments or as a framework appropriations for specific fixed works and investments, i.e. Entries with a drop of three.

Supplementary appropriations shall be given either as a separate construction appropriation for specific works works and investments or as a framework appropriations for specific fixed works and investments, i.e. Entries with a drop of three.

Supplementary appropriations are based on investments which form part of the balance. In addition, material assets, whose value for the region is primarily of a cultural or historical character, and fixed installations for self-governing institutions and other public authorities, as well as in the case of the area concerned, are also included. Chapter 2, section 2.2.

Supplementary appropriations for specific investment activities and the civil engineering framework shall be given by the region.

Additional appropriations for concrete works and investments include the total cost of investment activity regardless of the duration of the investment activity. The fixed authorization shall be accompanied by the amount of the amount of raw material available in the regional Council ' s budget and financial statement to finance the investment activity concerned.

Framework appropriations for investment activities-investment frameworks-may be marketed for less investment of a specified species, f. Exes. less construction or acquisitions. An investment framework dedicated to operational appropriations cannot be allocated across the main accounts 1-4.

The scope of the individual investment framework shall be described in detail in the budget remarks or in the supplementary appropriation application where an investment framework has been submitted by a supplementary appropriation.

Investment activities subject to investment frameworks can be implemented without presentation of the region, provided that investment costs can be held within the set-aside investment framework and that the amount of the amount of raw material available in the budget has been set aside.

The Committee of the Regions shall decide on the demarcation of appropriations for specific projects and appropriations for investment frameworks and the thresholds for investment projects to be granted by the Regional Council. The implementation of concrete investments that exceed 10 million. DKK in total expenditure, shall be granted by the regional council.

Supplementary appropriations shall be provided as internal loans, which shall, at the very least, be deducted; corresponding to the depreciation on the fixed assets.

Prodicidity Amount

As referred to in paragraph 6.1, a condition for the construction of a construction work is that a provision is made available and that there is a provision of raw material in the cash flow account and in the budget.

In the case of a fixed worker, the corresponding rules concerning the appropriation level as for operating appropriations shall apply, i.e. :

The final adoption of the Committee of the Regions shall be as a minimum for each of the main accounts for each of the principal accounts of 1-3 and for the main account 4 to 5 below.

The Committee of the Regions is thus able, by means of the budget, to set up the amount of raw material for works / acquisitions covered by the same main account. If the region is given this opportunity, the Executive Committee will have a better set of freedom, since the committee can compensate for exceeding one crude sum with savings on another, without prepping a supplementary appropriation from the region.

It is not possible to set up the amount of raw material with operational appropriations.

6.2.3 APPROPRIATION LEVEL FOR THE FINANCIAL ACCOUNTS ON MAIN ACCOUNT 6

The budget rules for the financial accounts on main account 6 are as follows :

For financial accounts under main account 6, the region of the region at the end of the annual budget shall be subject to the final adoption as a minimum requirement for the following :

-WHAT? Loans under one-year's deconcrete movements of the functions 6.32.20-6.32.27 operations,

-WHAT? The borropboard-year's credit movements of the functions 6.55.63 6.55.77,

-WHAT? Deduction on loan under one-year credit movements of the functions of 6.32.20 6.32.27,

-WHAT? Deduction on received loans under one-year's deconcrete movements of 6.55.63 6.55.77 operations.

The movements of the year in these financial outposts shall show, as in the case of the other movements of the year, in the financial statements of the financial statement to be approved by the regional council, cf. section 5.2.7.c.

6.3 Gross appropriations and net appropriations

A gross appropriation means that, for regional measures, which both involve expenditure and revenue, the appropriation of expenditure and a revenue appropriation must be provided. In the course of the year, in order to obtain revenue beyond the budget, such revenue may not be used without a supplementary appropriation from the region of the region for the increase in expenditure.

A net appropriation would say that the region alone will take up the amount of the net costs, that is to say, the amount of the net cost. expenditure deduced from revenues. Therefore, the holder of the authorization will be able to use any revenue beyond the budget to increase expenditure within the same appropriation area without having to obtain a supplementary appropriation from the region.

The following rules shall apply in respect of the release of the gross cartias respectively :

In the case of the operating company (dranst 1 and 2), the equipment company (dranst 3), under main account 0-4, takes the region itself to decide whether or not the appropriations to be given as gross appropriations or net appropriations.

Appropriations relating to the financial items on main account (5) and (6) shall be paid as gross appropriations.

It must of the budget appropriation of the budget (as well as of the accounts corresponding to the accounts to the accounts, cf. in paragraph 7.2.2), whether appropriations were issued as gross or net appropriations.

Access to a net grant shall comprise both individual, defined areas of activity-such as a social institution-as areas of activity that are subject to the same treatment as one.

There can be good reason for the region to consider carefully the various aspects of the use of net appropriations in relation to the individual regional areas of activity, including areas of 100% reimbursement, special grants, etc.

In many cases, it will be beneficial for the region to define the areas in which it considers it appropriate to apply net appropriations and the content of these products. For example, the region council may consider whether all types of revenues should allow the holder of the appropriation of the right to the additional cost of the corresponding size.

Any restrictions on the use of revenues should be indicated in the budgetary lines. One might, for example, be aware of the fact that revenue from the sale of major effects over a certain threshold should not be reused without a separate supplementary appropriation from the region or that revenues must not be used for the extension of the revenue ; Staff staff staff.

As stated in the above, the issue of the use of a net grant is not a either-or-there is a sliding scale. The Committee of the Regions may limit the net power to a number of specific, relatively specified appropriations, which may be granted net appropriations in certain specific terms provided for in the budget remarks, or may choose a general and unrestricted right to : the use of merges in all appropriations under main account 0-4.

Regardless of whether a net appropriation is used in the authorization, the principle of gross position in the budget shall be unchanged. In other words, there must always be a separate accounting for revenue and expenditure in the budget and the accounts.

6.4 Framework management and transfer access for institutions and so on

Appropriations shall always be given by the Regional Council and may, at political level, be allocated only to the business committee within the area of the business committee. The business committee cannot be allocated appropriations outside the scope of the business committee, that is to say. where the region itself has direct management. At administrative level, appropriations may be allocated to institutions or other administrative units. The appropriations may relate to specific arrangements, but will, as a general rule, set off a framework for the management of the region's tasks in the budget period.

In terms of appropriation, such a framework management of institutions can be controlled in several ways :

On the one point, the region of the region may elect to draw up the immediate management of all the tasks of the Regional Council to the business committee and then to establish a system managed by the Executive Committee. In this situation, the region provides a 'broad' appropriation for each area of activity in the main account to 1 to 4. The Committee shall, then, award financial frameworks to the individual institutions, etc. in each area of activity and determine the procedures for the exploitation of the frames.

In the case of Dels, the region may choose to draw up the immediate management of all the tasks of the region-apart from the economic committee functions-to the region and then to submit a framework allocation to the individual institution, by taking note of the comments made by the Member States, detailed guidelines shall be laid down for the responsibilities and the advisibility of which the institution concerned shall have.

The two examples include a sliding scale, and there are opportunities to take local and individual circumstances into account when a region decorate an economic framework management system.

Amongst the questions that the region will have to adopt a position on : should the institution be granted a net frame or a gross frame? Should there be access to the transfer of funds from other operating accounts to payroll accounts and vice versa?

The framework management of institutions actualizes also the issue of access to the transfer of unspent appropriations to the following year and the corresponding access to 'borrowing' from next year's budget.

It has often been argued that the disputing entities can feel encouraged to use the appropriation fully, because a possible balance may lapses at the end of the year. Similarly, a minority can give the region the impression that the unit in general can resolve its tasks within a narrower economic framework than previously provided.

These points of view have, on several occasions, led to considerations concerning the possibility of transferring appropriations between the budget years. A detailed account of these considerations is given in the report. 1369 for the future budget and accounting system for municipalities and counties ', January 1999.

In this context, it must be made clear that the use of unspent appropriations in the following financial year (operating appropriations and on-call amount) requires that the amount of the appropriations to be unused in the case of supplementary appropriations to be reallocated before the end of the expiry of the following year : the application wound.

This is the result of the regional policy provisions relating to the appropriation operation of the annual budget and the ban on delegating the appropriation competence of the regional council.

Within the existing rules, two basic models may be identified in the organization of the organisation of such arrangements for the transfer and reallocation of unspent appropriations.

One is the fact that the budget remarks of the budget remarks concerning a given appropriation indicate that they will be prepared to reallocate any unspent amounts in the following year via a supplementary appropriation, which increases the ordination of the ordinary grant. Where appropriate, restrictions may be added on such a grant for reallocation, for example, the transfer access may be limited to a certain percentage of the appropriation and / or it may be made conditional on the amount of the sum up to be used for a particular greater ; Acquisition.

Similarly, it may be possible to have access to disponers over the next year's authorization. The Committee of the Regions has indicated, in the budgetary lines, that applications for supplementary appropriations-where appropriate to a particular monetary framework-may be expected to meet a corresponding reduction in the appropriation for the following year.

If this model of transfer is used, a supplementary appropriation must be submitted to the overall regional council in cases where a holder of the holder wishes to use the transfer access. The characteristics of the budget comments are thus indicative of the Council ' s prior recommendation for a later submitted specific supplementary appropriation application for transfers of appropriation amounts in the area concerned.

It will often be possible to collect these cases for a joint debate in the area of the region. However, if the region wishes to apply this treatment to a later date of the year-possibly the last regional Council meeting in the year-the treatment will only be able to include cases relating to transfers of appropriation amounts to the next budget year. Cases relating to 'loans' of the next budget line must be dealt with in the region, before any amount can be disposed of over the amounts referred to.

If the region council wishes to avoid this single procedure, it may use another model for transfer access, which is based on the management of the schemes by the business committee :

A prerequisite for this model is that the region's region uses broad framework appropriations-for example, a single appropriation for each of the regional spheres of the main account of 1-4 or an appropriation which includes a larger number of institutions. The Committee on the Executive Committee shall, respectively, distribute a framework to the institutions, and it is the committee that takes a position on requests from institutions to either transfer of the framework, the loans or the consumption of the past transferred ; amounts. When the committee deals with these requests, it must take into account that savings and merges must be split up, so that the grant of the individual area of activity for the year in question must be complied with.

Irrespective of the types of schemes which the regional council had to choose to adopt, it is important that a detailed description of the rules of the game should be available in the schemes.

Specific about transfer access to social and special training areas and regional development area

This section describes the way in which the transfer of over or deficit transfers to subsequent years is for social and special education and regional development.

This is stated in Section 6.1, page 2 that the supplementary appropriations are available. the social and special training area and the regional development area must be financed by corresponding minority or merRevenue. As a starting point, financing of the consumption of liquid assets can only be achieved in the area of health. This is a consequence of the cost-based balancing requirement that applies to the social and special education area and regional development area, cf. Section 3, paragraph 3, 1. and 2. pkton, in the notice of the regions ' budget and accounting, auditing and sections 5.2.1.1.

This is also apparent from the section 3 of the budget and accounting notice. 3, 3. a point that over-and deficit in the past year is considered to be revenue and costs respectively. However, there is no question of revenues and costs in the traditional sense recorded in the accounts. The aim is only to ensure that, according to the cost-based balancing act, it can be budgeted with a surplus or deficit if, in the past year, there has been an under-or surplus that must be offset.

The supplementary appropriations relating to additional costs for the transfer of profits to subsequent years may therefore be unfunded as they are matched by an income corresponding to the surplus, which, however, shall not be recorded in the budget or the accounts, cf. the above reference to section 3 (1). 3, 3. pkton, in the budget and accounting order. The balance sheet is therefore fulfilled. Similarly, the supplementary appropriations relating to the lower-deficit costs may be rendered without an increase in the cash assets, as they are matched by a cost to the deficit.

7 BOOKKEEPING, ACCOUNTING AND AUDITING ;

7.0 Accounting

Introduction

According to regional slogans, section 29, cf. Section 43 of the municipal management board shall provide a summary of the management of the region and the management in accordance with the annual budget and the other decisions of the regional Council. In addition, the regions are obliged to be committed according to the section 24 of the regions. 1, in a special Regulation, to lay down detailed rules for the recovery of the region's box and accounting and so on.

In paragraph 4, it is also in section 4 in the notice. 390 of 2. May 2006 stipulate that the financial supplementary period runs from the financial year end of the financial year until the end of February of the following financial year. However, in the case of the Regional Council of the Council of the Regions and accounting regulations, the Committee of the Regions may fix a shorter continuation period. However, this must not be set at the run-down before the 15th. January. Finally, section 1, no. 2, in Notice no. 1087 of 7. In November 2006 amending the publication of the regional budget and accounting system, revision, etc., that the financial supplementary period shall cover December of December of the year before the financial year. In the case of the region ' s register and accounting regulations, the region may lay down a shorter continuation period.

About the bookkeeping general

The registration in the regional accounting system shall include, first and foremost, the external transactions of the regions, i.e. transactions that arise between the region and the surrounding world. Therefore, this registration shall relate to objects that are objectively found.

As provided for in Chapter 2, the accounting system also provides for the possibility of recording internal payments between different cost and functions. This may be done by using the internal species on the main species of 9 or at the plus / minus lines of the external species ; 1) Even for internal calculations, the starting point is that the registration should, as far as possible, be based on finding a point.

Shares based on more discretionary assessments and similar situations should not be taken into account for registrations in the accounting system, unless the accounting rules prescribe a calculation of calculation. The tasks of this kind should be resolved more specifically in specific views and so on outside of the accounting system itself. However, in the case of the principal type 0 Calculated and related species, discretionary assessments will be necessary, in particular, in the case of the fixing of the habitat of the region's material assets.

The general budget and accounting system generally provide a framework for the practical organisation of the registration and the accountancy process in general in the individual region.

However, it is a general rule that the rules and procedures laid down by each region must be characterised by a continuity over time. In other words, there should not be more frequent changes to the accounting rules and procedures-including in the length of the supplementary period-which may help to make an assessment of the regional financial accounts.

However, this principle of continuity does not preclude the fact that the individual region may make changes which are motivated by the consideration of a better organisation of workflows and other similar conditions.

Accounting in the accounting year

The process in connection with the purchase of an item or service will in general be illustrated as in the following :

The view displays a typically occurring process. In practice, of course, there will be other process courses.

There may be a recording of a record at different times in the outlined process. Moreover, depending on the organisation of the financial management of the individual region, it may also be appropriate to register at several different times.

From the view, 3 times can be defined in the bookkeezing process :

The time of exposure that represents the time of a binding order of fulfilment. This means the time when, on behalf of the region, a responsible region will conclude a binding agreement on a delivery, typical order of goods and equipment or services.

The transaction time, which is the time when delivery is carried out or processed.

The time of payment, which is the time when payment is made. This can be defined as the time when (insert) is being hewn on the cash accounts.

From the point of view of the financial management of purchases, a registration at the time of the dissertation could be desirable. The financial allocation and authorization check shall make provision for an exact amount registration, which is often required to register later in the process when the bill is received. Finally, a registration at the time of payment may be registered for the purpose of the cash flow management.

The accounting officer shall, in general, be organized in general, in accordance with the rules and procedures laid down in the region ' s box and accounting regulations, and in accordance with the registration requirements resulting from : the establishment of the economic governance of the region.

The budget and accounting system shall not contain a more detailed set of rules for the organisation of such registration. However, it is a requirement that payment of payment should always be recorded.

Good Book of Accounting.

The Register's accounting must be carried out in accordance with good accounting practice.

The good accounting practices can be described as, at all times, the good practice and use of cynical and responsible professionals in the field of bookkeeping.

It is a prerequisite for good accounting practice that the rules of the 'Budget and accounting system for regions' and other relevant regulations have been followed.

Accounting material

The material gathered together documenting the completion of the accounting and verifying its accuracy is referred to as : the accounting material. The accounting material shall include the actual registrations, including transaction tracks, descriptions of the bookkeeping, including electronic data exchange, descriptions of systems to store and manufacture, stored and stored, accounting documents, supporting documents ; any other documentation, information which is necessary for the control track, accounting and audit protocols.

A. Transparency of organization

The bookkeeping must be organised and carried out in a manageable way and provide an overview of the region's arrangements.

B. Transactions and Control Trails

The region must ensure a transaction and control track in the organisation of the accounts.

The transaction track ensures the consistency between the individual posting and the main entries of the accounts. In other words, it must be possible to check whether all postings are in the accounts and the posts of the accounts are composed of.

The control trail documents the actual postings. The requirement for control tracks therefore requires the identification of an annex to be identified in the light of a given posting, and that the link between posting and annexes is clear. The control track forms an important part of the overall evidence that the expenditure has been conducted properly.

C. Registrations

All transactions shall be recorded as soon as possible after the fact that the records are available for the registrations, but not later than at the time of payment.

D. Attestation and polls

Each registrations can be entered into an annex and time in the bookkeeping. Registrations of each transaction shall be carried out in accordance with established and consistent methods.

Regular votes shall be carried out between registrations and the cash flow inventory, as well as on other holding accounts.

Reconciliation ensures that the registrations are current and that there are no transactions that are not registered or registered incorrectly.

E. Business Transitional Descriptions, including the use of IT.

The region produces descriptions of the establishment (IT) systems, including the manual business / working routines, as well as internal control procedures.

The descriptions must contain information about, on the one hand, how the systems ensure completeness and accuracy of the material that forms the basis for the registrations, including any data transfer agreements that are registered in the company ; including descriptions of the IT usage.

F. Error and misuse

The bookkeeping must be organised and carried out in such a way as to ensure that the accounting material is not destroyed, disposed of or deformed, as well as to the abuse of the accounts.

The accounting material shall be ensured, inter alia, to malfunction and abuse by means of a reassuring separation of duties between the box and the bookkeeping function. The Action Separation can be supported by the security procedure in relation to the region's IT systems via access restrictions and passwords.

The access limitation of electronic systems must also ensure that strangers cannot enter without authorisation. User control must be adapted to the system used by the region.

G. Retention

The accounting material shall not be destroyed or dislocated and the accounting material shall be kept in a reassuring manner throughout the period. Of this, there has to be immediate access to the material, and stakeholders, including audits, must be able to access the material immediately. Conversely, ordinary citizens must not immediately be able to access the material.

Furthermore, the retention requirement includes protection from destruction caused by fire, burglary, mismanagement, other unintended destruction or disposal, and unintentional or negligent actions.

H. Retention Length.

The accounting material from regions shall be kept for three years from the expiry of the financial year to which the accounting material relates, cf. the law on the limitation of claims and the publication of the maintenance and scrap of archivalists in the County Commission. If the second storage unit of other accounting material is provided for in other legislation, it shall apply.

I. Printing of the accounting documents

The region determines which media accounting documents must be stored on.

In the case of electronic storage, it is in accordance with good accounting practice that the accounting material may at any time be printed in clear heading, as well as the necessary precautions for safety. backup, and that the readers are checked at regular intervals ;

Accounting in the continuation period

In the context of the clearance of the accounts, particular problems may arise in relation to the issue of which annual accounts for a given expenditure or revenue are to be applied. Here, as a general rule, this applies :

The financial statements in the continuation period shall be carried out in the accounts of the year in which the transaction is carried out.

This general rule is called the transaction principle.

The main rule is independent of the accountants ' immercenary process. It therefore does not change the fact that the actual registration itself may be recorded in another calendar year.

As a general case, it may be pointed at :

-WHAT? The payment of an item or service during the accounting year shall not be completed until after the closure of the financial year.

-WHAT? The main rule here is that, before the end of the supplementary period, a reference shall be made to the cost of the expenditure for the financial year. This is done in practice using function 06.28.17 between the preceding and the following financial years, cf. the rules on the rules for the implementation of (Chapter 4, Section 4.6).

-WHAT? At the end of the continuation of the supplementary period, the reference may be made to the accounting year by applying the said intermediate account. This must be further detailed at the time of receipt and registration of the rules and the practical organisation of the clearance of accounts in the region (see. However, below on exit points).

-WHAT? Prepayment during the accounting year of a service provided during the following financial year. For example, down payment in December of januar pay to civil servants.

-WHAT? The expenditure shall be entered for the new financial year. The above interim account shall be used between the accounting year and the new financial year, cf. the rules on the rules for the implementation of (Chapter 4, Section 4.6).

The main rule concerning the application of the transaction principle in the supplementary period shall not apply only to expenditure and revenue due to the purchase and sale of goods and services, including the payment of wages. This also applies to expenditure and revenues in connection with income transfers, taxes, reimbursement and so on.

End-of-line entries

Following the expiry of the supplementary period, there may be a need to make certain discharge positions in the form of omnipots, i.e. not monetary entries, during the financial year for which the financial statement has been completed.

It is, as the main rule, the region itself that takes a decision on such terminations in accordance with the rules and procedures laid down in the region's box and accounting regulations, etc.

7.1 Procedures for the clearance of accounts

7.1.1 Introduction

The section 23 and 25 regions of the Regions shall include provisions relating to the procedure for the submission and review of the annual accounts. With the home of the law in section 23, paragraph. 1, 24. 1 and 2, and 25 (2). In addition, the Ministry of the Interior and Health Department shall also be published. 390 of 2. In May 2006, a number of procedural requirements have been laid down, including the time limits for the annual accounts for review, etc. Finally, certain additional provisions concerning the submission of accountancy materials and so on.

In this section, a brief description of the procedural rules for the clearance of accounts is given. The requirements for the submission of accounting material to the central authorities and the preparation of the annual accounts are dealt with in section 7.2. In addition, the special rules for reporting of accounting information referred to in section 7.3, while preparing quarterly liquidity summaries and estimates of the projected annual results are mentioned in 7.4. The audit of the annual accounts is referred to in section 7.5. In section 7.6, the summary of the time limits is shown above the time limits of the accounting decision. Finally, in section 7.7, in schematic form, the content requirements for parts of the accounts, such as profit and loss balance sheet, balance sheet and financial statement shall be shown.

7.1.2 Procedures for the clearance of accounts

The annual accounts must be finalised on 1. April of the following year. After this stage, further reposting may not be carried out.

The section 23 of the regions of the Regions shall then be determined that the annual accounts of related observations, etc. shall be decided on by the Committee for Regional Affairs and the Council.

There is no specific time limit for this clearance of accounts.

However, it is stated in section 8 of the notice no. 390 of 2. May 2006, that the presentation must be made, so that the annual accounts may be submitted by the regional council to the review before 1. June of the year after the financial year.

The review shall submit a report on the review of the annual accounts to the regional council before 15. August.

The audit ' s report shall then be submitted to the business committee and to audit notes which are not directly related to the management which is part of the business committee-for the regional authority concerned.

The audit's report and the related comments of the Executive Committee and the other regional authorities shall be dealt with by the Regional Council at a meeting. At the meeting, the Council shall take a decision on the observations of the auditor and the approval of the accounts.

The treatment of the regions shall be carried out so that the region ' s accounts, together with the report of the audit and the decisions taken by the Council, must be forwarded to the supervisory authority (as well as the audit) before the end of September.

Finally, in paragraph 23 of the region of the region, it is stated that the final accounts must be published after the regional Council's detailed rule. For example, the Committee of the Regions may take a decision that the final approved accounts shall be published on the region's website.

7.1.3 Opening balance made per 1. January 2007

In the context of the establishment of the regions, 1. In January 2007, an open balance must be drawn up based on the rules of the Budget and accounting system for regions.

The balance sheet per lime. 1. In January 2007, the Executive Committee shall be replaced by the Committee on Regional Policy, so that the opening balance can be submitted to the audit by the end of November 2007. At this point, the accounting principles underpling the opening balance should be based on a balance sheet. 1. In January 2007, political approval of the regional council. Concurrent, or no later than 1. In December 2007, the opening balance must be submitted to Statistics Denmark.

Following the completion of the review of the opening balance sheet, this review shall be carried out with an endorsement of the audit carried out in conformity with the rules of the Economic and Interior Ministry. Before the end of January 2008, the review will be a report on the review of the opening balance per year. 1. January 2007 to the regional council.

The region's opening balance per 1. January 2007 must be 15. March 2008 shall be forwarded to the supervisory authority together with the decisions taken by the Council on the audit's observations. At the same time, decisions are sent to the audit.

The preparation of the opening balance shall, in addition, take into account the rules on the treatment of the region's annual accounts, cf. Section 23 of the regional slop.

7.2 Requirements for the annual accounts

7.2.1 General requirements for the form and content of the annual accounts

It is laid down in section 23 of the region that the region's annual accounts shall be accompanied by a list of the guarantees of bail and guarantee obligations of the region. In addition, the accounts shall, where necessary, be accompanied by comments, in particular concerning significant deviations between the appropriation and accounting amounts.

The section 24 of the RRR, in addition to the Economic and Interior Minister, hereby stipulates the detailed rules on the shape of the region ' s financial records.

These rules are expressed in part of the authorized accounting plan, which lays down the breakdown of the accounts, and in the following rules on the preparation of views and remarks on the accounts.

7.2.2 Annual accounts

7.2.2.1 The content of the annual accounts

The annual accounts contain a number of views and statements. The accountancy records and statements shall serve as a basis for, inter alia :

-WHAT? the assessment of the accounts in relation to the budget,

-WHAT? the valuation of the financial year's resource consumption (in the profit and loss account),

-WHAT? balance sheet (balance sheet)

-WHAT? assessment of the economic situation of the region,

The region's annual accounts shall be disposed of in the sections listed below. The division shall be binding in respect of the comparability of the regions ' clearance of accounts.

The regional financial statement shall be subject to cost-based principles.

The balance sheet, balance sheet, cash flow account and notes must be prepared according to certain requirements ; for the other views and statements, the regions are free to include additional accounting documents ; in the annual accounts.

a. Presentation of the region

The annual accounts shall include a section referring to the region ' s tasks and organisation, including the main and key figures of the region's annual accounts. There are no binding formulations for the content of the annual accounts of the region.

The annual accounts shall include a presentation of the region when it is submitted by the Executive Committee for the Region Council.

b. General remarks

The regional slope shall, as set out in section 7.2.1, determine that the annual accounts shall be accompanied, where necessary, by comments, in particular on substantial deviations between the appropriation and accounting amounts. The general remarks set out a general level of deviations between budget and accounts, including in particular for large discrepancies between authorization and accounting. Other significant deviations are mentioned in relation to the accounting view and the special remarks, cf. Section 7.2.2.1.i.

The general remarks shall, in addition, support the other content of the annual accounts. The general comments may be shared in sections corresponding to the region's spheres of activity and thus contain notes and information targeted at the individual area of activity. The result of the region's spheres of activity may be mentioned in general remarks.

There are no requirements for the general accounting remarks of the annual accounts.

The annual accounts shall include general comments when it is submitted by the Committee on Regional Policy for the Regional Council.

c. Accounting Practices

The description of the accounting practice used in relation to the cost-based accounts shall be brief and accurately describe the principles that are laid down for the valuation of valuation of assets and liabilities. The description shall focus on the principles of the calculation and measurement of all the assets and liabilities and the description of other principles used. In addition, it shall show the way in which the degree of degrees involved in the preparation of the cost-based accounting, cf. Section 8.4.3 is used, such as applied depreciation periods, principles for the use of up and down-of-write-downs, use of groups or ' clumps ' at the expense of assets.

The description must also include changes in the accounting practice and the effect of this on the accounts in relation to previous years.

There are no formulaces for the content of the chapter on the accounting practices of the financial year.

The annual accounts shall be a description of the accounting practices used by the Executive Committee for the region of the region. In addition, it must include any. changes to the accounting practices and their effect on the accounts in relation to previous years.

d. Result statement

The financial statements shall include a profit and loss account listed in section 7.7.1 of the Annex. The resulting balance shall contain comparisons for last financial year. In the case of the region ' s first financial year, the figures from the year budget are inserted at the corrections from the supplementary appropriations to the annual budget during the year of the year ("corrected budget").

The statement of significant variations between authorization and accounting shall be carried out in the section ' accountancy and special remarks ' of the financial statement '. Thus, the region's result is reserved for the region's external reporting of the year's resource consumption compared to the previous year.

The balance sheet shall include a profit and loss account when it is submitted by the Executive Committee for the region of the region. The resulting balance shall be drawn up in accordance with the form set out in Annex 1 of Section 7.7.1.

Amount of the profit and loss account shall be given in 1000 kr.

e. Balance

The purpose of the balance sheet is to show the region's assets and liabilities, respectively, at the end of the financial year and the year before, by the passives, the sum of own funds and undertakings shall be the sum of its assets.

The balance sheet shall include a balance drawn up in accordance with certain requirements in accordance with the relevant requirements.

The balance shall be drawn up in accordance with the scheme printed in Annex 2 of Section 7.7.2.

The balance must include the comparison figures for the financial year before.

Amount of the balance shall be given in 1000 kr.

f. PengeStream Statement

The purpose of the cash flow statement is to show the financial year ' s financial flows distributed on operational, investment and financing activities.

The balance sheet shall include a financial statement drawn up in accordance with the form laid down in Annex 3 to Section 7.7.3 in accordance with certain requirements. The balance sheet shall be drawn up in accordance with the form laid down in Annex 3.

In relation to the cash flow table for the social and special education area, the liquidity-related intermediation between the area and the region is shown.

Amount of the cash flow table shall be given in 1000 kr.

g. Notes to result balance and balance notes

The annual accounts must contain a paragraph with notes for profit and balance sheet and balance sheet. The section shall include all essential conditions, including, as a minimum, the notes referred to in section 7.7. The annual accounts may be added to the accounts, with further notes, and detailed specifications or explanations for the accounting records.

The notes which, in accordance with the formula for the financial statements, must be included, can be summarized to the following items in the profit and balance sheet and balance sheet :

1) Common purpose and administration, cf. Section 7.7.1.6

2) Interrots, cf. Section 7.7.1.7

3) Operating Cost, cf. Sections 7.7.1.8

4) Operating result, cf. Sections 7.7.1.10

5) Gounding and buildings, cf. Section 7.7.4

6) Technical facilities and machinery, cf. Section 7.7.5

7) Inventory including IT equipment, cf. Section 7.7.6

8) Material installations during execution, cf. Section 7.7.7

9) Capital, cf. Section 7.7.2.1

10) Operating result transferred to next year, cf. Section 7.7.2.1, cf. That's right. 4.

h. Accounting Summary and Special Remarments

The financial statement is the accounting parallel to the budget's appropriation overview, i.e. it shall display the accounts at the level of appropriations. The financial statement shall make it possible to compare the annual budget appropriations appropriations items and the additional appropriations for the year with the final accounts.

The annual accounts shall include an accounting table when it is submitted by the Executive Committee of the Council of the Regions. The amounts in the accounting view must at least be specified in the items delimited in relation to the chart of accounts to which the appropriation for the adoption and subsequent supplementary appropriations was granted. The accounting view must contain 3 columns for :

-WHAT? Final accounting figures

-WHAT? Appropriations given at the adoption of the budget

-WHAT? Supplementary appropriations have been made during the year.

The records in the accounting view must be divided into the areas of activity, health, social and special education and regional development, together with the areas of common purpose and administration, as well as interest.

In addition to this specified, certain requirements have not been established for the individual region ' s accounting inventory. However, the accounting and appropriation of the budget shall be subject to the same form of establishment.

In relation to the accounting view, the special remarks shall report essential deviations between the appropriation and accounting fee for each appropriation.

It is hardly possible to establish, in general terms, what is a 'necessary degree', or when deviations may be considered 'essential'. This must be based on a specific assessment in each case and is clarified by the interplay between the regional council and the regional review of the treatment and audit of the accounts.

Greater and substantial deviations must also be mentioned in the general remarks.

The provision shall also mean drawing up notes on the accounts in cases where there is enough conformity between accounting and appropriation amounts, but where the activities or objectives which were provided for the authorization of the authorization are not : Realized.

The annual accounts shall include an accounting system and special comments when it is submitted by the Executive Committee for the region.

The remarks on the accounts must also give a detailed account of the swap agreements concluded by the region. It also deals with swap deals that have been concluded in previous financial years but continues to run. A swap is an agreement between two or more parties to switch payment flows to agreed terms over an agreed period. The decision on swap deals must include information on the swap-counterpart, the size of the remaining debt, the date of expiration and the exchange of information on currency and interest.

In any case, special provisions have been laid down for the design and content of the special notes on the accounts.

i. Summary of transferred unspent appropriations

As part of the annual accounts, a summary of the operating appropriations allocated shall be drawn up in the following year.

The annual accounts shall be a summary of the unspent operational appropriations for the annual accounts of the region of the region.

According to the appropriation rules laid down in the regional slop, operating appropriations are one year old and is falling at the end of the accounting year.

However, arrangements exist for the transfer between the years of unspent appropriations. The Committee of the Regions may, on the basis of the budget comments, indicate that the amount of the unspent amounts will be determined in the following year, in the form of an increase in the ordinary grant. This indication does not have an independent appropriation, but is merely an expression of the Council's predisposition to a later submitted specific supplementary appropriation request for transfers of appropriations.

This is mentioned in what extent the result of the year's results for the region's areas of activity will be reallocated to the following year.

The background to this view is that this is information that can be significant for the region's economy. The transfer of unspent appropriations shall therefore indicate the increased liquidity requirement in relation to the adopted budget.

There are no specific requirements for the list of transferred unspent appropriations.

j. Investment accounts

A separate investment account shall be subject to a separate investment unit.

The following rules apply regardless of whether the investment work is a single or multiannual basis.

The gross cost of investment in a unit of investment shall be EUR 10 million ; DKK or more, a separate investment account shall be made. It shall be made no later than the end of the annual accounts for the year in which the investment work concerned has been completed ;

For investment works under this threshold, the region may choose to follow the same procedure, but it does not have to do so. If no separate accounts are paid, the revenue and expenditure of the investment work in the annual accounts shall be recorded and the investment work shall be referred to in the explanatory notes, cf. Section 7.2.2.1.k.

k. Event Rights and Responsibilities, including warranties

It is laid down in the regional slop :

The annual accounts shall include a list of the guarantees and guarantee obligations of the region when it is submitted by the Executive Committee to the region of the region.

In the budget and accounting system, the inventory is called as the list of eventuals rights and obligations, including warranties.

In the case of the list of warranties, the amount of the guarantee must be indicated at the end of the year, who is the lender and of whom a guarantee has been given.

In the event of event of an event, services which, in reality, may be considered as operating grants, but where the region has security in the form of pantheon letters or similar, and / or where the region has the right to repayment, the region has the right to repay the amount of the subsidy. the subsidy has been given to, within a given period of time.

The list should also include other obligations and rights which may become current, for example, in the case of withdrawals or relapses of real estate.

This also applies to eventuality commitments, which differ from a commitment that they cannot be adequately relied upon and that it is not likely that the dismantling will lead to a move to the region's financial resources.

Finally, substantial financial commitments in connection with contract agreements or operational leasing should be listed in the register.

Amounts in the list of eventuals and obligations, including warranties, are given in full DKK 1000.

In addition to the abomentioned rules for the contents of the register, specific requirements have not been laid down for this purpose.

l. Personnel Overview

A staffing overview shall be drawn up to indicate the production consumption and the indication of payroll costs, as a minimum for each area of activity in the region.

As a minimum, the Personnel view must show the minimum staff usage reconsidered for full-time work in the activity areas :

-WHAT? Health

-WHAT? Social and special education

-WHAT? Regional Development

-WHAT? Common purpose and administration

In addition, the view must show the consumption in each area according to :

-WHAT? Budgeted for the financial year

-WHAT? Realized Usage during the fiscal year

-WHAT? Realized Usage during the accounting year before

The Lion view summary view will show the total staff costs posted under grouping 010 Personnel, including payroll costs (basic 1) and pension provision relating to civil servants (type 0.3). Personnel costs are specified on the same way as the job is used. the abovementioned areas of activity as well as the budget and financial years.

The Personnel view can be extended in relation to the formula requirements that are minimum requirements.

The annual accounts shall include a staff list when it is submitted by the Executive Committee for the Region Council.

7.3 Reporting of accounting information

The annual accounts shall be sent electronically to the Ministry of Economic and Interior at the latest by 1. June, cf. Section 7.6. In addition, in addition to the annual accounts with the requirements, certain views and information shall be sent to the central authorities for the purpose of inventories of the overall regional activity and statistical purposes.

7.3.1. Accounts Specifications

The specifications for the accounts correspond to the reporting of the specifications to the budget. However, there are a number of points that are more specific to the accounts, as parts of the accounts are approved in the accounts, but not in the budget. This applies to the artsspecification where the budget is only authorized on the species 4.0, 4.5, 4.7, 4.8, 4.9, type 5.1, 5.2, 5.9, type 7.1, 7.2, 7.7, 7.8, 8.5 and 8.6, while the accounts are authorized for all species, including the main type of 0.

Specifications shall be drawn up to the accounts, i.e. a summary of the final accounting records where the degree of specification corresponds to the Authorized Accounting plan. The degree of specification is as follows :

-WHAT? Main account

-WHAT? Main function

-WHAT? Action

-WHAT? Dranked

-WHAT? Ownerconditions

Cost facility (where this is authorized in the accounts)

-WHAT? Grouping (both operation and installation)

-WHAT? Art

The specifications for the accounts must be reported at the latest by 1. April to Denmark's Statistical.

Amount of the specifications to the accounts shall be given in full DKK

7.3.2 Specifications for the accounts, function 1.10.01 Nurses and 2.10.01 Social Offerings and special education

The Ministry of Economic and Interior emits ahead to the post-power clearance of accounts by the Ministry of Economic and Monetary Affairs. 1. April will prepare and submit specifications to the function of 1.10.01 and 2.10.01 for the preparation and submission of the specifications to the accounts. The schedule will be submitted on April April to the Ministry of Economic and Interior.

The purpose of the scheme is to provide specific information on the costs of operation 1.10.01 Nurses and 2.10.01 Social Offerings and special education.

7.3.3. Special accounting information

The Ministry of Economic and Interior emits ahead to the post-power clearance of accounts by the Ministry of Economic and Monetary Affairs. 1. April will provide the necessary schema material for the preparation and submission of the special accounting information. The schedule will be submitted on April April to the Ministry of Economic and Interior.

The special accounting information scheme contains accounting information of varying nature as needed, such as special personnel records and deposited amounts.

7.4 Liquidity summary and projected annual result

7.4.1. Liquidity overview discharged after the cashier credit rule

At the end of March, at the end of June, at the end of September and the end of December, at the end of the month at the end of the month, at the end of June, at the end of September and the end-of

Liquidity after the scrap rule is being the average over the last 12 months of the daily balances of the operations 6.10.01-6.10.11 (liquid assets) deduced the average over the last 12 months of the daily salutation function of 6,50.50, excl. the building loans later converted into long-term loans. In 2007, the cash flow after the scrap rule is calculated as the average over the elapsed portion of the daily balances of the daily balances of operations 6.10.01-6.10.11 are deduced from the same period of the daily balances of function 6,50.50, excl. building loans, excl. the building loans later converted into long-term loans.

The Liquidity view must at least contain information about the liquidity of the last year after the cashier credit rule at the end of each month. In 2007, however, the view must contain information only for the previous months in 2007. The regions are free to draw up a more detailed account of the development of liquidity in accordance with the credit card rule, for example on the basis of daily statements.

The overview shall be accompanied by explanations of explanatory statement. The explanatory statement sets out, for example, the background to the recent 12 months of development in the liquidity and expectations of future developments. In 2007, however, the development of the previous months in 2007 is accounted for.

The quarterly completed liquidity plan shall be regularly submitted to the members of the regional council and members of the municipality boards in the region. The presentation shall be presented to the members no later than one month after the decision-respectively 1. Feb, 1. May, 1. August and 1. November. It is noted that it is not necessary for the view to be dealt with at a regional council meeting or a municipal board meeting with smaller ones, which is a distinct wish to do so.

Liquidity was discharged after the cashier credit rule reported quarterly to the Ministry of Economic and Interior. Information on liquidity will be reported at the end of March, at the end of June, at the end of September and the end of December.

At the end of March, June, September and December each quarter, at the end of June, September and December, at the end of March, at the end of March, at the end of the credit card The overview shall be presented to the members of the regional council and the municipality boards of the region by 1. of the month following the statement, that is to say. 1. Feb, 1. May, 1. August and 1. November.

The Liquidity view must at least contain information about the liquidity of the last year after the cashier credit rule at the end of each month. The overview shall be accompanied by explanations of explanatory statement.

Liquidity was discharged after the cashier credit rule reported quarterly to the Ministry of Economic and Interior. Information on liquidity will be reported at the end of March, at the end of June, at the end of September and the end of December. The report shall be made by 1. month after inventory, i.e. 1. Feb, 1. May, 1. August and 1. November.

7.4.2 Projected Annual Result

A quarterly time will be prepared, cf. Table 1, a table showing a general presentation of the projected annual result for each of the three regional areas of activity that the region's economy is divided into, compartmentalised with the budget and the expected consumption. The views are prepared according to expenditure-based principles. The views shall be drawn up in accordance with the schemas listed in Annex 8 of Section 7.7.8.

Devices shall be given in the explanations of deviations between the initial budget and the technical projected expenditure and the projected annual result of each category of expenditure, as set out in the view. The clarifications shall include a description of what action has been taken to address the development of a proscribe deviating from the budget.

Table 1

The overview shall be presented to the members of the regional council and members of the municipality board in the region. The presentation shall be presented to the members no later than four weeks after the decision, cf. Table 1. It is noted that the view is not required for the view to be dealt with at a municipal board meeting with smaller, which is a distinct wish to do so.

The overview shall be submitted immediately after publication to the Economic and Interior Ministry, cf. Table 1.

Each quarter-four weeks after the end of the quarterly period shall be drawn up, a summary giving a general presentation of the projected annual result for each of the three regional areas of activity. The overview shall be presented to the members of the regional council and the municipality boards in the region within four weeks of the notice.

The inventory shall be drawn up in accordance with certain requirements ; the inventory shall be drawn up in accordance with the form printed in Annex 8 of Section 7.7.8.

The overview shall be submitted immediately after publication to the Ministry of Economic and Interior. Information shall be submitted on the expected annual result at the end of March, at the end of the year at the end of September, at the end of December and by the end of the year. 15. Feb. The report shall be made within four weeks of the notice.

The inventory is drawn up according to expenditure-based principles.

7.5 Revision

In sections 23, 28 and 29 provisions on regional audits are included in sections 23, 28 and 29. The provisions shall be clarified and clarified in the Executive Order of the Ministry of Economic and Interior. 390 of 2. May 2006.

It follows from the provisions that the region of the region shall be subject to an expert review. The audit shall be given access to the examinations and so on which it considers necessary. The detailed rules on the audit shall be laid down in an audit regulation.

The annual accounts shall be given by the Regional Council to review before 1. June of the following year, cf. Section 7.1 above.

The audit shall be reviewed, whether the accounts are correct and whether the arrangements covered by the clearance of accounts are in accordance with the appropriations required, the other decisions of the Council, the laws and other regulations, as well as in the case of the budget ; agreements and usual practices.

In addition, it is necessary to ensure that, in the management of the funds and operations of undertakings whose accounts are covered by the audit, financial considerations have been taken.

Thus, there is a demand for an ongoing administrative review of the regional accounts. The revision of the regions differs from the requirements of the municipal management audit, which is the result of section 42 (5). 2, in the law of the local authorities, the administrative review is aimed both at the implementation of the decisions of the regional Council and against the decisions of the region of the region itself.

Finally, the impeachment of the Office or at the request of the public auditors shall be able to conduct investigations in accordance with the law on the review of the accounts of the state's accounts, as well as selected accounting areas, including those selected. The tax auditor shall have access to the region ' s accounting records, etc. in accordance with sections 12 and 13, in accordance with sections 12 and 13 in the review of the state's financial statements, etc.

The audit shall deliver a report on the audit of the annual accounts, which shall be carried out by an endorsement of the audit carried out in accordance with the provisions of the auditing Regulation.

The annual audit report shall be given to the region of the region by 15. August.

The annual report shall then be submitted to the business committee and other regional authorities and shall be addressed at a meeting of the regional council, cf. the description of this procedure in section 7.1.

In addition to the audit of the annual accounts, the audit shall periodically carry out a critical examination of the region's accounting, etc., and to submit a partial report on this subject.

Treatment of the audit's partial reports shall be carried out in accordance with the same procedure as the annual report.

7.6 Limits of time limits for the accounting decision, etc.

The time limits for the accounting, accounting, accounting and auditing referred to in the preceding subparagraph shall be summarized in the summary view below. All dates refer to the year following the year in which the accounts are related.

7.7 Annex to Chapter 7

7.7.1 Exhibit 1-Score statement

The contents of the main items of the result set are described in the following :

7.7.1.1 Fiscal Line Payments and Other Operating Revenue Items.

The accounting records shall contain revenue recorded on the main type 7. The accounting records of the profit and loss account may be supplemented by a note showing the revenue specified in the species 7.1 to 7.9. Specification of notes for the accounting items is not requirements.

7.1.1.2 Fiscal Line Cost Costs

The accounting item must contain the region's staffing costs that are defined as groupings 010-030. The accounting item may be supplemented by a note showing the staff costs specified on species, including type 0.3 Pension provision relating to civil servants, 0.7 Feriemoney, 1.0 wages, 4.9 Other services (temporary carers, courses, etc.).

7.1.1.3. Fiscal Line Items-Material Cost and Activity Cost

The accounting item shall contain the region ' s material and activity costs that are defined as grouping 110.

7.7.1.4 Fiscal Line of Orientation and Depreciation

The accounting item shall contain depreciation on the fixed assets of the respective activities, as shown by the centre ' s installations and the notes on the fixed assets of the annual accounts. Depreciation shall be in accordance with the depreciation that is shown in the notes for the balance sheet for reasons and buildings, technical facilities and machinery and equipment-including IT equipment.

The accounting records in the profit and loss account can be supplemented by notes showing the depreciation of the said categories of fixed assets. Specification of notes for the accounting record is not requirements.

7.7.1.5. Other Operating Cost Line Item

The accounting line shall contain the costs which are not covered by the item. 7.1.1.2-4

7.7.1.6 Fiscal Line Shared Purpose and Management

The financial item shall be supplemented by a note in which the distribution key used for the distribution of common objectives and administration in the fields of activity of the region shall be reported. In addition, the node may contain specification of the cost of shared objectives and administration, for example specified at the main function level of the chart. This specification is optional.

7.7.1.7 Fiscal Line Item Interest

The accounting item shall be supplemented by a note in which the allocation key used for the allocation of interest on main account (1) and (3). In addition, the note may contain specification of the cost of interest, for example, specified at the main function level of the chart. This specification is optional.

7.7.1.8 Operations Costs

The accounting item must detain operating expenses (including common purpose, administration and interest (interest) of the region's 3 areas of activity.

The gross cost must be specified in notes for the performance inventory for the respective areas of activity. As a minimum, the gross cost of the main function level is specified in the chart of the contopus.

7.7.1.9 Accounting revenue items under financial revenue

The accounting records shall include the financial resources of the activity area :

-WHAT? State aid from the State

-WHAT? Grund and development contributions from the municipalities

-WHAT? Activity Specific Supplements from the State

-WHAT? Activity Dependent Contribution from the municipalities

-WHAT? Object-making financing contributions

The accounting records shall be included in the performance inventory in the areas of activity to which the proceeds are to be made. There are no note requirements for the accounting records during financing revenues. The accounting records shall contain the balance of the accounts in the authorized contoplanes specified in Annex 1 to which reference is made.

7.7.1.10 Fiscal Line Item Score

The accounting line must be supplemented by a note showing the cumulative results for the three areas of activity in the region. The Social and Special Education Area and the Regional Development Area are self-financing, cf. Section 3, paragraph 3. 3, in the notice of the regions ' budget and accounting, revision, etc. This means that the budget for the second activities of the activities for the second year following the financial year shall show operational results corresponding to the previous year's operations result ; the annual accounts.

The note of the outage note is the same note that will be added to the balance-sheet operational results to next year, cf. the address of section 7.7.2.1.

7.7.2 Exhibit 2-Balanche

The balance must show the accounting value of

-WHAT? fixed assets,

-WHAT? the holding of goods ;

-WHAT? physical installations for sale.

In addition, the cumulative operational result must be shown for the social and special training area, and the regional development area.

Assets and liabilities which are not attributing to the areas of health, social and special education and regional development are part of the overall balance of the region.

The balance of the required balance sheet is shown in such a way that the balance of the region is only partially broken down in areas of activity. In practice, the division has only informative importance by showing, inter alia, how the separate sector of activities is part of the overall balance of the regions.

7.7.2.1 NoteRequirements and so on to the balance sheet

The balance sheet records shall be in accordance with the corresponding accounts in the Authorized Accounting plan. The balance sheet of the accounts may be supplemented by notes on the basis of the necessary extent. The following notes for the balance are authorized and shall be recorded in the annual accounts of the prescribed form :

-WHAT? The material item material item shall be specified in notes drawn up in accordance with the requirements of Annex 4 to 7, cf. Section 7.7.4.

-WHAT? The movements in the accounting line own funds for the region must be explained in a note.

-WHAT? The accounting line operating results transferred to next year must be specified in a note showing social and special training areas and regional development areas between the preceding financial year inclusive. approach and departure.

The balance may be made with further notes and specifications according to the wishes of each region.

7.7.3 Exhibit 3-Pengestream Statement

The cash flow account shows the liquidity effect of the region's accounts.

The cash flow-total cash flow from the operating result and investment shall be made up to each of the three areas of activity.

Other liquidity charges are being carried solely to the overall balance of the region.

The individual items in the financial statement shall be documented and reconciled with the respective items in the profit and balance sheet and balance sheet.

7.7.4 Exhibit 4-Note to material assets-land and buildings

Round and buildings

7.7.5 Exhibit 5-Note to material assets-technical facilities, major equipment, means of transport and the like

Technical facilities and machinery

7.7.6 Exhibit 6-Note to material assets-equipment, including IT equipment

Inventory including IT equipment

7.7.7 Exhibit 7-Note to material assets-material plants during execution

Material installations during execution

7.7.8 Exhibit 8-Annex 8-concerning the region's quarterly expected annual results,

Standardized view for reporting to operations company

The consumption of the written consumption shall be calculated taking into account the number of depreciation absorpancy in the practice.

Standardized view for reporting on plant activities

8 CALCULATION AND MEASUREMENT OF MATERIAL AND ANY INTANGIBLE ASSETS ;

8.1. General rules for the registration of assets

In the agreements on the 2003 economy of the municipalities and county comers between the government and the KL and the Council of Councils respectively, it was agreed that, in relation to the existing system in 2003 and with effect from 2004, the establishment of a single system shall be established ; balance of balance sheet, covering both financial assets and material fixed assets and property and land for resale. Opening balance shall be established as per 1. January 2004. The information provided for the opening balance shall be transferred from the plant-based balance sheet to the balance sheet, starting from the categorization of assets, as described in section 2.1 below.

This means that the registration of tangible fixed assets in a plant must be taken from 1. January 2004 is mandatory for the entire municipal and county municipal contoplanes.

In the agreements on the local authorities 'and local authorities' economy between the government and the municipal parties for 2004, inter alia, infrastructure assets and non-operational assets (e.g. land acquired for recreational, nature protection or recovery purposes shall not be included in the balance sheet.

In the agreements on the municipal and county municipal economy for 2005, it has been agreed between the government and the municipal parties that immaterial assets acquired in the case of remuneration and earned intangible assets, which are essential and central to : the taking of tasks shall be entered in the balance if the value of the assets can be trustworthy.

In relation to the agreements on the municipal and regional economy for 2007, it has been agreed that trade positions should be taken into account in the balance sheet from 2007. In the case of accounts 2008, it is also obligatory to include the guilty holiday pay and all the commitments that have been made.

This chapter lays down the rules on the calculation and measurement of tangible and intangible assets, and the reasons / buildings for resale and trade positions.

8.1.1 Definitions and concepts

This Chapter uses a number of concepts obtained from the annual accounts law (Law No 2. 448 of 7. June 2001 on the abandonings of accounts of annual accounts, etc.). The concepts may, to a large extent, be transferred to the regional sector, and it is therefore appropriate to apply the same terminology used in the private sector as well as in international accounting standards. It should be pointed out that the annual accounting law in its entirety does not apply to the registration of assets in regions, but in some cases it is chosen to take a certain measure to take on the basis of the principles of the annual accounting law. This applies, inter alia, to the definition of assets.

A number of different concepts are defined below.

An asset is defined in the accounting rate very broadly as an acquisition, which

-WHAT? firstly, linked to future economic benefits or service potential, and

-WHAT? secondly, the result of an event or transaction which has already been taken and

-WHAT? finally, where future benefits or future service potential are checked by the relevant authority (this region).

For example, the share of future economic benefits or potential for service will be the case in which the asset forms part of a production or creation of a service. This applies, among other things, to buildings used for specific purposes such as hospitals, social institutions, as well as transport equipment. There may also be future benefits in the form of cash flows, for example, for reasons or buildings, which are possessed by resale for the purposes of resale. In addition, there will be benefits in terms of the possibility of reducing or limiting future payments. For example, this could be future maintenance costs.

The fact that the asset is a result of an event has already been introduced in practice means that this is an asset that the region has acquired (purchased) or produced. Events that are expected to take place in the future-such as the intention to buy a given property or similar-do not, therefore, produce an asset in itself.

The fact that the region controls the future benefits means that the asset in the future represents a value for the region.

Typical assets in regions will be buildings and grounds for various purposes, various technical facilities, larger machinery, transport equipment and equipment. The assets may either be used alone or in conjunction with other assets.

A distinction is differentiated-as illustrated below-the parent between two types of asset :

Fixed assets and turnover assets.

A plant asset is an asset intended for continuous use or ownership, and obtained for the production of goods and services, rental or administrative purposes. Other assets are designated as turnover assets. It is therefore not the nature of the asset, which is of relevance to whether it is a plant asset or a turnover asset, but the purpose of the region to occupate or use the asset. For example, a building might be a plant asset and a turnover asset, but not at the same time. If, for example, Benytte's building is used for hospital and is expected to serve this purpose in the future, the asset should be categorized as a plant asset ; if it is to be sold, it should be categorized as a turnover asset.

Fixed assets are traditionally divided into material, intangible and financial, assets.

Material fixed assets are defined as a fixed asset with a physical substance for continuous ownership or use. Examples of this are property, machinery, transport equipment and equipment. The intangible fixed assets shall be defined as identifiable non-financial assets without any physical substance for renewable or use. For example, in the private sector, for example, patents and trademarks, in the regional sector, will typically be a question of the cost of development projects, for example, investment in systems development or certain software costs. Financial fixed assets include long-term investments of a financial nature. The financial assets are not further referred to in this context, referring to the financial status of main account 6.

In relation to turnover assets, it is for regions that are relevant to distinguish between land and buildings intended for resale, on the one hand, and trade positions of different types on the other. For example, other types of turnover assets are securities and cash stocks, but these turnover assets are not further mentioned here, as they will continue to be covered by the financial status of main account 6.

The division of the different categories of assets can be illustrated as shown below :

Inserting is a wide-wide concept that is used to activate or take stock balance sheet and whether the revenue or expenditure of the profit or loss account is carried out. Limiting assets are an expression of accounting records that have been included in the balance sheet. Section 3 describes the criteria for the calculation of different types of assets in the facility.

Measurement be used instead of the old concept of valuation and is thus the name of the value to which the asset is entered in the facility and in balance sheet. The starting point is still the historical cost of the historical cost and in paragraph 3 describes the rules for measuring different types of assets.

Reference is also made to Section 5, which contains a number of useful definitions.

8.1.2 General rules on the calculation and measurement of material assets

The criteria for setting up and measuring the balance sheet are of great importance for the balance sheet and, therefore, to the result of the rainstorm, and it is therefore important that all regions follow the same principles. The paragraphs 3.1, 3.2 and 3.3 apply to the rules on the calculation and measurement of the physical and intangible fixed assets, as well as for turnover assets, as there may be minor differences in the rules for the different categories of assets. This section describes general rules on the calculation and measurement of assets.

In-account-What assets are to be admitted to status?

The main rule is that material assets must be indicated by the facility when they meet the following conditions :

1) The asset is expected to be used for more than one financial year (i.e. that the asset has a service / lifetime of more than one year),

2) The value of the asset can be measured reliably

3) The asset has a value corresponding to or higher than the amount of the tribune limit ;

The first condition that an asset must be included in the facility and balance sheet balance sheet is that the asset is expected to be used for more than one financial year. This is because the inclusion of material fixed assets is based on the accrual of these acquisitions distributed over the expected life or service. The cost of purchase shall not, therefore, be incriminated against the stock, but shall be distributed over the period of use corresponding to the consumption of the purchase. Buying the region a $200,000 car. which are expected to be used for five years the purchase price of 40 000 kr. over the five years.

It is also a condition that the value of the asset can be trustworthy. This provision shall be equivalent in the annual accounting law and to ensure that assets are not included which are based on a specuous and insecure basis. This will typically be internal intangible fixed assets as personnel knowledge resources that are sorted out from this provision (see. section 3.2).

The last condition for the expense of assets is that the asset has a value that corresponds to or exceeds the amount of the triplight limit. Assets on a value equal to or over 100 000 kroner. shall be entered in the facility and in balance sheet, while assets under 100 000 DKK shall not be included in the facility and balance sheet of the installation, but it is optional to include stocks of goods whose value is lower than the triglow limit. However, in some cases, they may be admitted to the facility, even though each asset has a value under the rear limit. This will, for example, be the case if a larger number of individual parts are purchased as furniture, silent, etc. for a single purpose, such as the construction of accounts for the renewal, addition or modernisation of accounts (see. In addition, the description of Category 3 Inventory in section 2.1, which includes, inter alia, provides for the registration of total assets, which have a cost of cost of the port border.).

Non-operational assets shall not be included in the facility.

Material assets whose value for the regione primarily is of cultural or historical nature and which therefore can be categorized as a cultural heritage shall be indicated by the plant carcase if the assets meet the above three criteria. For example, there could be different artefacts or buildings and monuments of historic importance. In certain cases, however, it may be difficult to establish a reliable value for assets of this nature, and therefore they should not be included in the event that they do not meet 2. criteria cf. above.

Measurement -How are the assets valuable?

The main rule is that material assets must be measured at the cost. This applies as a starting point, whether or not there is fixed assets (assets for renewable or ownership) or turnover assets (stocks and land / buildings for resale). The price price shall be traditionally defined as the amount granted for the asset for the asset, regardless of this, obtained from an external party or internal-produced. This means that the cost of the price is made up of the purchase price, including customs duties or any other charges associated with the purchase, excluding VAT, 2) In addition, costs directly related to the entry into service of the asset must be included in the cost price. This may, for example, be associated with the installation or installation of the asset, delivery costs, and fees for specialist consultants necessary to consult before the asset can be used. Any volume abatoms or similar deducts shall be deducted from the cost of deducing The cost of an asset which the region itself produces shall be based on the same guideline, so that all costs associated with the production and consumption of the asset are included.

There are multiple benefits of measuring the assets at the cost price. First of all, this is an objective value, which supports the principle of objectivity in the regional budget and accounting system. Secondly, it is a value that the region knows or can readily identify and, thirdly, the historical cost continues to be the starting point of the annual accounting law. In the 'Annual Report' s report, the cost of the cost of the annual charge is as follows :

" In general, there will be no difficulty in finding the buying-in price. The amount from the supplier invoice purchase price is a starting point for the valuation of the value. It may also be a waste, supply contract, etc. -OH, In the case of purchases of, for example, larger machinery and facilities, it is customerable to ensure continuous operation at the same time as the purchase of spare parts included in the purchase price and are written off with the main asset. The cost of improvements to a fixed site asset shall be added to the stock price of the stock. Acquisition Price for a Material Asset includes the purchase price and expenses directly linked to the purchase and cost of provisioning the asset. Purchase price shall be deduced by deduction of any price reduction and discounts '. 3)

8.2 Facisitaire

The detailed registration of the material assets of the region is done in a separate installation location. The publisher contains various information about the individual asset-including the asset type, which area (function) is applied to, asset value, cumulative depreciation, etc.

Parent information about the value of the assets, the depreciation of the year, etc. is transferred from the plant correlation to a balance balance sheet containing information on the value of the financial assets as well as information on the value of the material assets the facility cardor. The information shall be transferred from the plant to the balance sheet in accordance with the categorization of assets, as described in section 2.1 below. The status balance will thus contain information on the value of the land and buildings of the region, technical facilities, machinery and major specialty equipment, equipment, equipment, etc., and is also transferred from the main account of the region ' s financial resources ; assets and liabilities to the overall balance of balance.

The publisher is based on an internal work tool in the individual region, and the requirement for a general categorization of the assets in the facility (see for the purposes of this Regulation) is to be provided for in accordance with the requirements of the establishment. the following categorization). In addition, a number of substantive requirements in the form of authorised rules for the calculation and measurement of material assets and requirements for which information should be generated at least on the basis of the facility (see to it in accordance with the installation). section 2.3 and section 3).

8.2.1 The structure of the set up of basic structure

The classification of the material assets of the region in the plant must as a minimum follow the following categorization. It is optional to further split into various types of assets, for example, 01 can be divided into administrative buildings, buildings for service purposes, infrastructure and public installations.

The definition of each category is described below. In some cases, the specific categorization of an asset can be called into question ; in these cases, the main purpose of the stock is to be brought about as a basis for the categorisation. For example, this might be the case with a pumpestation or a transformer station. The technical installations / installations will most often be the central element, since the building can be regarded as a 'outer shell', which, at the same time, represents a significant smaller amount compared with the technical plant. The entire facility must therefore be registered as 02 technical facilities, machinery, major special equipment and means of transport.

00 Gounding (mandatory)

Gounding for resale is not included in this category but will be included in category 07 reasons and buildings for resale. The same applies to an earlier installation asset (e.g. a social institution) that is set for sale.

For the category, there are also reasons which are not possessive with the sale of an eye. This applies to both the building and the grounds of unfounded land.

The reasons for this category also include those of the region owned by public installations.

However, the use of the GRound is not to have a limited use of time, and no depreciation should normally be carried out on this. However, the value of the base cannot be maintained for example as a result of pollution, and to be considered to be a permanent degradation, the value of the due, however, (see to it, is not maintained. incidentally, section 3.1 on depreciation.

01 Buildings (mandatory)

This category is one of different buildings. This category includes both buildings used for :

-WHAT? various services (hospitals, social institutions etc.)

-WHAT? administrative purposes (administrative buildings etc.)

-WHAT? variety purposes (Parking Parking Mv).

Buildings intended for resale are not covered by this category but are included in category 07 reasons and buildings for resale. The same applies to an earlier installation asset (e.g. a social institution) that is set for sale.

For a building, expenses and installations necessary for the operation of the building are calculated. This applies to specific installations, as well as basic improvements, for example, sewage and garden-and-and parking facilities.

It is noted that leaded buildings are also registered under this category.

The category of buildings also includes those of the region owned by public facilities.

Buildings are generally considered to have a limited life service and these fixed assets must therefore be systematically written over the use of the term. Anything less is equal to buildings used for production or for a specific service purpose, for example, by institutions, etc., in order to have shorter lifetimes than the administrative buildings.

In relation to the agreements on the regional economy for 2007, it has been agreed that Authorize the following habitat of the category of buildings has been agreed :

It should be noted that special lifetimes for assets are to be used within the abovementioned categories, which have been purchased before 1. In January 2007, in the context of the opening balance for 2007, cf. Section 8.4

Moreover, there are the principles set out by the following values of values as well as living times. leased in rented premises.

Directions of leased premises shall include local facilities, where the unit itself has made special deposits to the leased premises and the expenditure incurred thereto. Room orientation held by the landlord shall not be taken into account in the balance of the unit. The income of rental premises shall include expenditure relating to the furnishings of the anchorages which meet the particular needs of the tenant, the nature of the inventory or similar non-anchorages shall be chargeable as the "Inventar". Deposita paid for the rental of rental contracts, etc. is classified as a turnover asset.

02 Technical facilities, machinery, major special equipment and means of transport (mandatory)

For this category, acquisitions have the nature of technical facilities and larger machinery and special equipment. Among other things, this category includes larger pawnmowers, cranes, hovers, special machinery or special equipment for stormy kitchen, central laundry and the like.

In addition to this, the category of different types of health equipment, e.g. scanners, x-ray systems, accelerators, laboratory equipment, radiation cannons, etc. shall be included.

The category also covers various modes of transport, including passenger cars, buses and minibuses, among other things.

For this category, there may be demarcation problems for both buildings and for the special installations, which are often part of the building (see. 01 Buildings above). A guide for the boundary between 01 Buildings and 02 Technical facilities, machinery, and major special equipment can be what is included in the public property assessment. Include a specific installation as part of the public property assessment, it will be right to include the installation under Category 01 Buildings.

In relation to the agreements on the regional economy for 2007, it is agreed that the following ways of life are to be used for. technical facilities, machinery, larger specialty equipment and transport mides :

It should be noted that special lifetimes for technical facilities and means of transport are to be used for the first 1. In January 2007, in the context of the opening balance for 2007, cf. Section 8.4

03 Inventar-including computers and other IT equipment (mandatory)

This category includes various forms of fixtures, including office furniture, bookshelves, hospital beds, and furniture and equipment in institutions. The inventory includes telefaxes, scanners, copiers, computers, and other IT equipment, telephone and communications. The category also includes lighting, curtains, blinds, carpets, service, pictures, etc.

In addition, this category includes different artefacts, such as paintings, sculptures, books, etc.

It should be noted that, within this category, many acquisitions within this category fall below the amount of the triptation limits. Where the inventories are considered instead of overall acquisitions based on function and life-like office furniture or telephone facilities, it is appropriate to include the inventory as a global asset ; there may often be doubt when acquisitions may arise during this category shall be included in the facility and be included in the balance sheet balance sheet. Practice is that inventory purchases are activated when it is a new building, building or for essential modernisation. In the case of the substitution of individual parts, for example, each office furniture, such acquisitions shall not be included in the plant or balance sheet, but only the expenditure shall be carried out as an Operating Expense in the Acquisition.

In relation to the agreements on the regional economy for 2007, it has been agreed, for the following ways of living. fixtures-including computers and other IT equipment :

04 Material fixed assets during execution and advance payments for material fixed assets (mandatory)

This category is used for the temporary placement of expenditure relating to pre-payments charges for material fixed assets and costs for material fixed assets during execution. The amounts entered in this category must be shown in the balance sheet, but write-off begins only when assets are used and the amounts under this heading are transferred to another category in material fixed assets (01-03). If, for example, there are ongoing payments to the construction of a social institution, the value of this category is transferred from this category to 01 Buildings when the institution is built.

INTANGIBLE FIXED ASSETS

05 Expenditure for development projects and other transferee immaterial fixed assets (Mandatory from accounting year 2005)

For this category, various intangible fixed assets are obtained from remuneration. Among other things, it may be the acquisition of patents, rights or licences for software. It is noted that internal intangible assets should not be included in the equipment and balance of the plant, unless the fixed asset is central and essential for the task of taking and able to be trustworthy.

MATERIAL TURNOVER SACKS

06 Tradepositions / Repositories (Mandatory from Accounting 2007)

For example, this category includes different types of commodity types, for example, to use in the production of services. A requirement to calculate stocks of goods and stocks in the plant carcase is that there are major or significant items of goods in which the goods are consumed in another financial year than they are purchased in, and therefore for the sake of the assessment of : the accounts are important that a accrual of expenditure is accrued with the consumption of the inventory.

For example, there are major stocks in this category, for example, of major stocks in the health sector.

07 GRound and buildings intended for resale (mandatory)

For this category, there are various reasons and buildings that the region possesses with the resale for the eye. For example, this could be the area of the area of the uncut. In the case of a decision to sell an asset which has been categorized so far, such as a building that has been used for institution-there must be a re-categorisation of the stock.

This category is not written on this category (cf. section 3.3).

8.2.2 Plperto-digit cipher string

The publisher is an independent registration system and is thus not directly integrated into the Authorized Accounts plan. The assets shall be recorded in the plant by using a digit string / account number, which contains a function-level application in the Authorized Accounts. The cipher string contains different information about the individual asset and consists of a total of 14 digits.

The first two digits refer to the category of the asset. The third and fourth digit is reserved for a voluntary subdivision of the type of asset. As mentioned above, it is optional to make a further division into types of assets than the prescribed categorization. For example, 01 Buildings are broken down in buildings for service purposes, management buildings and public installations. Similarly, 06 Commodities / stocks can be broken down in stock-post areas, for example, in the area of health care, etc., or after product type. Femte digit refers to main account level and sixth and seventh to the main function. Eighth and ninth digit relates to function level and Tenth digit indicates the owner relationship. Ciphene eleven to and with fourteen refers to the cost point.

When the individual asset is recorded in the plant, it must at least be entered to the function to which the asset belongs. Where the place of cost is authorized, the reference shall also be made to this.

For assets that are used for multiple purposes, the operation number that the asset is primarily used for.

The region may choose to leave assets belonging to self-supporting institutions which have concluded an operational agreement with the region, as indicated by the facility. The equilibrium shall be indicated in the region ' s equilibrium.

The above 14 digits constitute the authorized account number for the plant cardacuum. However, the region may select a different order for the specified dimensions in the cipher string. In addition, it would be appropriate to refer to the individual asset.

8.2.3 Information to the installation

The installation of the equipment must be given different information on the individual asset ; the following 8 values are : 4) :

-WHAT? cost

-WHAT? depreciation of the year

-WHAT? cumulative depreciation

-WHAT? preciation of the year

-WHAT? cumulative depreciation

-WHAT? Printing year of the year

-WHAT? accumulated rewrites

-WHAT? the value entered 5)

In addition, the following :

-WHAT? any scrapbooking

-WHAT? the depreciation basis, 6)

For turnover assets, the information must be provided. Scrapvalue, depreciation base and depreciation is not applicable to the sales assets

The eight first values shall be recorded in the order of the 7 authorised categories of assets, i.e. Cost, year's depreciation, cumulative depreciation, year-of-the-year projections, cumulative depreciation, year's projections, cumulative revaluation, and the value of the book. If a value is not applicable to a given asset, instead is 0's. It is optional to report the scraping and depreciation basis. If they are reported, the scrapbooking value shall be reported as a value no. The 9 and the depreciation basis as value no. 10.

If the region wishes to accommodate other purposes and therefore, in addition to the acquisition value, for example, restock field or realization value in the plant carcase, these values are placed in the extension. The registration of these additional values other than the historic acquisition price is arranged by the municipality itself ; for example, it is likely that the region alone in selected areas would like to follow the future investment needs and, therefore, on these defined areas shall also indicate the property value of the facility in the installation carcases. However, it is important that, for example, restock value and realization value first follow the registration of the other values.

In order to ensure a uniform reporting of the above information, regions must use the following indications of the different information. The cost of the bookmarked, depreciation basis and possible depreciation may all be expressed as a positive value (no sign) Depreciation and any depreciation, on the other hand, must be specified with negative sign. The Scrapvalue will always assume a positive value, i.e. the municipality expects to be able to sell the asset after a time-limited period of ownership.

In cases where it is expected that there will be costs associated with disposable of the asset, a remark on this subject to the installation. An asset must not assume a negative padded value.

The information provided by the installation can be recorded in the region ' s financial systems and form the basis for cost accounting. The publisher's, therefore, contains necessary information for the use of cost-scaling (see. Chapter 9) and is an important tool if the region wishes to evaluate and compare costs to different solutions for a given task.

8.3 Rules for the different categories of assets

This section describes the rules on the calculation and measurement of different categories of assets, i.e. material fixed assets, intangible fixed assets and turnover assets.

8.3.1 Material fixed assets

Material fixed assets may be defined as immovable property, machinery and equipment acquired for the use of the region for the production, rental or administrative purposes, and which are expected to be used for more than one financial period ; 7) Typical material fixed assets are buildings, larger machinery and equipment.

Insertation of tangible fixed assets

The criteria for the physical construction must be included in the installation unit and in the status of the cost of the cost may be trustworthy and it is likely that the region will have future economic advantages associated with the use of the asset (see. the definition of an asset in section 1.1). The cost of the cost may be reliably satisfied immediately at the price paid for the asset or by the balance of costs associated with the manufacture of the asset.

Additional requirements to be met in order to calculate a material asset ' s active material shall be :

-WHAT? The asset is expected to be used for more than one financial year (i.e. have an expected usage time of more than one year)

-WHAT? The asset has a value equal to or over 100 000 kroner.

In several cases, it may be difficult to determine what constitutes a separate asset, as several assets can act together. This applies, for example, to a building on a land basis. In such cases, the assets must be recorded as separate assets if the different parts of the different parts of the population have different ways of life. In the example of the regional building located on a regional basis, the two assets must be recorded separately, as the building has a limited life span (presumably between 30 and 50 years), which must be rewritten, whereas as a general rule-the construction of the building must be registered as a general rule. Expected to have an unlimited life, and therefore the value thereof should not be depreciate. This also applies, even though the building and the foundations are acquired at the same time and serve as a general purpose, for example, as a social institution with associated areas.

In the same way, a building and its installations must be treated as two separate assets. This is due to differences in the life expectancy of life in which the building is usually expected to have a longer life expectancy than the various installations in the building. In cases where an exception is made from the main rule to include assets of different habitats separately, a remark shall be made in the notes on the notes on the premises of the installation.

In other cases, individual assets must be included in the facility as a total asset ; in connection with the purchase of more small assets for a single purpose and in the case of new buildings or major modernization / remodel ; of an existing building. For example, the purchase of a larger number of PCs is available for the PC investment as one asset, and the total cost is written over the life expectancy of the PCs, for example, 3 years. A total replacement for the renewal of an existing system shall be included as a total asset : the following purchases of individual parts for the replacement of defective units must be considered as a maintenance and thus recorded as one ; Operating Expense. On the other hand, it is an extension of the system, and this should be seen as an approach to the existing asset, and thus to be included in the facility, the materiality of which and other criteria have been met. Another example is that of the construction of an institution or an essential modernization of an existing institution.

To sum up, the purchases of assets which fall below the triage limit shall be taken into account as a total asset if they are included in a unified system, the same uses and / or purchased in connection with new or greater ; renovated.

Material fixed assets during construction-for example, an institution that is being built-is also an asset for the region. Assets under construction shall be included in the plant cardline under " 04 Material fixed assets during execution and pre-payments for material fixed assets ' and are measured for accumulated payments until the asset is complete and can be transferred to it category, for example, the asset. "01 Buildings". Depreciation of material fixed assets during construction and advance payments for fixed assets shall not commence prior to the asset being used and transferred to the category in which the asset is concerned.

Measurement of tangible fixed assets

Material fixed assets shall be measured at the cost of the unit.

The cost of the price is made up of the purchase price, including customs duties or any other charges associated with the purchase, but exclone. VAT. In addition, costs directly related to the entry into service of the asset must be included in the purchase price.

This may, for example, be associated with the installation or installation of the asset, delivery costs, and fees for specialist consultants necessary to consult before the asset can be used. Any volume abatter or similar deducts shall be deducted from the purchase price. The cost of an asset which the region itself produces sets out from the same direction lines. In cases where it is necessary to ensure continuous operation with the purchase of spare parts for the acquisition of the asset, these must be included in the cost and shall be assigned to the asset in the case of the asset.

By way of derogation from the rule concerning the use of the cost of the cost, the buildings have been purchased before 1. January 1999 must be measured for the public property assessment per year. 1. January 2004 corrected for depreciation and depreciation, as well as the revaluation carried out in 2004 and subsequent years. This is also the case in cases where the cost of the building has been acquired before 1. In January 1999 the region is known. It should be noted that the basic value is to be separated from the public property value in order to provide the actual property value and thus also the basis for the calculation of the old buildings and the uptake of older buildings.

Subsequent expenditure relating to a given asset may only be attributed to the value of the asset only if they result in an actual improvement of the asset, i.e. that the future financial resources allocated to the region are increased beyond the initial point of origin ; assumed. This may be the case, for example, if subsequent expenditure enacts that the life of the asset, capacity or quality of output is increased in addition to the initial assuage. However, the following costs which do not result in an increase in the financial resources allocated to the region should be recorded as a cost in the accounting period of which they relate (stractor-written). As a starting point, the cost of repair or renovating an asset should therefore be registered as a cost during the financial year in which the repair or renovation occurs. On the other hand, it is a major renovation that results in an improved asset, for example, because life expectation is increasing, in addition to the initial assumption, or that the capacity of the asset is increased, should be given as an approach to the asset.

If there is any doubt as to whether subsequent expenses should be written in the purchase wound or attributed to the value of the asset (recorded as an approach), the following consideration must be given :

-WHAT? exceeds the amount for the subsequent costs of the trifle line at 100 000 kr;

-WHAT? increase the life span of the asset, capacity or quality, in addition to the initial assuage ;

Only if both conditions are fulfilled must be attributed to the value of the asset.

Depreciation of tangible fixed assets

The depreciation basis for material fixed assets shall be fixed at the time of entry into the cost of the cost.

In some cases, there may be a scraping value to be deducted from the purchase price of the purchase of the purchase price and thus not entering the depreciation basis. The Scrapvalue is the value that the region expects to obtain for the asset at the end of its use with deduction of any decommissioning, sales, or recovery costs 8) The scraper value must be deducted only in the cases where it is estimated that it will constitute a significant proportion of the total purchase price, or where a contract with a third party on the acquisition of the asset is concluded ; after a fixed period. Typically, it will only be relevant to talk about the scrapbooking of assets that know the owner-period beforehand. It could be hospital equipment, for example. Typically, these assets are a continuous replacement, as the period of ownership of the region is limited, and there is experience with an op-a potential. sales value.

Most often, the scraping value for material fixed assets will be a very small proportion of the cost price and will therefore not have any significant impact on the setting of the depreciation basis.

Finally, it should be noted that in some cases there may be costs involved in disposable of an asset, for example, in cases where there are huge recoveries. In such cases, a note shall be entered in the facility in the installation.

Material fixed assets must be written in linear over the expected service time. The purpose of depreciation is to distribute the purchase price of an asset systematically over the asset's use of the asset. In this way, the costs associated with the use of the region ' s assets shall be seculent. This simultaneous registration in the plant correlation shall make the costs related to the subsequent use of the asset ' s visibility.

There can be concrete issues for life expectation that make it necessary to depreciate the depreciation times, for example.

-WHAT? the risk of technological limitation,

-WHAT? any legal limitations on the use of the asset ;

-WHAT? whether the life's expected value depends on the life span of other assets.

-WHAT? the estimated litirement of the asset, which depends on the function of the asset ;

In relation to the classification of the facility, section 8.2 has specified ways of living for different groups of assets that are mandatory for the regions to follow.

Depreciation shall commence in the year in which the asset is being used. Any change of usage time will result in changes to future depreciation, so that the asset is written over the new remainder of service. On the other hand, change of usage does not mean the correction of the already prescribed depreciation.

Detaching value in plant cortotek

After the asset is included in the facility, the equipment must be indicated on the equipment and the status of the cost of the cost of deducted accumulated depreciation and any depreciation. The value of the region's assets is constantly reviewed.

If it is established that the value of a material asset is significantly reduced in proportion to the value it is preoccupied to in the plant and the value falls are not considered to be temporary, the asset must be reduced to this lower level ; value. It is important that the depreciation be carried out with caution.

The value of tangible fixed assets must therefore only be written down in cases where the value of the asset is deteriorated significantly on the basis of an actual event, so that the depreciation occurs on the basis of an objective basis. It may be, for example, by a fire, other material damage, contamination on the basis of which the plant is built or new legislation that currently does so in relation to the purpose of which they are used. Material fixed assets may not be written down on the basis of subjective evaluations or as a result of general price developments. For example, if the value of a material fixed asset is written down as a result of a damage, the write-off basis shall be reduced accordingly.

New legislation, as has already been mentioned, can justify a write-off. In the case of a fundamental change in legislation in an area, stricter requirements for accommodation and facilities may be introduced which ensure that the present facility cannot be considered to have the same value in future operation. A depreciation of the value of the asset in that case sets out the need for an investment (e.g. an renovation) that replaces the stock up to a level of time.

The depreciation must have an extent to which the future depreciation base is regulated to the value that the asset is expected to have in future service production. The asset must never be measured to a negative value, but if there is a significant cost associated with the cleanup, this information must be provided in a note.

If the value of a group of assets is converted significantly in relation to the cost price and the value increase is considered to be permanent, the region may choose to rewrite the value of these assets to this higher value. You have to be very careful with your revaluation. The upcoming valuation does not justify inscripation. Writes must also be carried out on the basis of an actual event resulting in a lasting increase in the value of the asset, and only if it can be done on an objective basis. The inscribe of material fixed assets will thus rarely occur. In cases where the depreciation is carried out, the depreciation must be attributed to the depreciation of the depreciation.

A principle of neutrality says that a expenditure is being recorded when it threatens, but only registers a income when it is realised. It should therefore be more prudent in terms of depreciation than in relation to depreciation. It is therefore important to stress that, based on this principle, depreciation should not affect the outcome of the operational performance, as it is not a reality of profit. Depreciation, on the other hand, must be treated as a way of influencing the operation of the year.

A material site asset is entered in the plant in the plant as a departure when it is no longer in the region, and it cannot therefore be expected that it will bring economic resources or potential to the region.

Information contained in the installation

The following information shall be included in the installation directory :

-WHAT? cost

-WHAT? depreciation of the year

-WHAT? cumulative depreciation

-WHAT? preciation of the year

-WHAT? cumulative depreciation

-WHAT? Printing year of the year

-WHAT? accumulated rewrites

-WHAT? the value entered

In addition, the following :

-WHAT? any scrapbooking

-WHAT? depreciation basis

In addition, the expected period of usage and information about any depreciation will be recorded in comments on the plant cardacuum.

Especially about leased assets

A financial leased asset means an asset that the region leases and where all significant risks and rights of ownership are transferred to the region, even though the ownership does not formally be transferred to the region.

There are a number of accountancy issues relating to the bill and the measurement (valuation) of financial leases.

Similarly, the annual accounting law must be taken into account as an active asset in the facility and is considered in the balance sheet. This is because they are considered to be under the control of the region, even though legal ownership of the asset does not belong to the region but leased. Financial leased assets shall be included in the installation of the equipment as the corresponding acquired assets, cf. section 1.2 of this chapter.

A lease arrangement is financially provided that the region has primarily entered into this for financial reasons. However, in addition to this, the definition of financial leasing is not unique. The following are examples of situations that separate or combined will result in a lease classification as a financial lease contract :

1) The property right of the lease asset is transferred to the region at the expiration date of the lease.

2) The lease period covers the essential part of the life of the economy.

3) The present value of the minimum lease services to the leasing giver is broadly based on the value of the asset.

4) The capital asset is so specialised that only the region can use it.

5) The region has an attractive purchase option at the end of the period.

6) Upon termination of the lease agreement the leased of the lease is carried out by the region.

7) The region will hold costs when canceling the lease.

8) Gains / losses fall to the region by changes in the value of the lease asset.

9) The region has an option to lease the asset for a further period after the lease expires to a rental that is significantly lower than the rent of the market.

All the abovementioned indicators do not necessarily have to be met in order to have a financial leased asset ; it must be assessed individually in the specific situation. It is important to emphasise that this is the content of the lease agreement, including in particular on the subject of financial reasons, which are crucial for the classification of the lease agreement as a financial leasing.

If the criteria for financial leasing are not met, the asset must not be included in the equipment and balance, since it is in such a case that they are operational leasing.

Operating leasing corresponds to a traditional rental agreement. In operational lease agreements, the lease is often significantly shorter than the life of the asset. The purchase of the asset is not fully repaid over the lease term, but rentals again or sold by the lease after the end of the lease agreement. In the case of operational leasing, the maintenance obligation and the insurance risk are typically the lease company, like the lease must bear the risk and responsibility of the asset, as at regular contract agreements.

Finally, it should be noted that financial leasing is siding with loan financing, why agreements on financial leasing are covered by executive order number (s). 1345 of 11. In December 2006, on the borrowing and the granting of guarantees of guarantees, the loan notice does not provide for the rules on the lease financing of in-service acquisitions, which is why there is a point of departure. The loan notice shall equine leasing financing of loans, which means that these leasing agreements are to be taken into account for the region's loan framework.

Calculation of the cost of the leaked asset

The leaked asset must be included in the installation location and be recorded as an asset in the balance sheet. The financial leaked asset shall be included in the facility classification of the category in which an active sector of the industry is located, for example, 'Technical facilities, machinery, larger specialty equipment and means of transport'.

The region shall include financial leased assets similar to other fixed assets at the cost that is measured as the lowest of either the daily value of the leased asset or the present value of the minimum lease services, with the addendum of costs.

The value of the day is the amount to which an asset is expected to be converted into a trade between independent parties.

Minimum flat-rate services are the benefits that leases are required to pay during the lease, and any amount guaranteed by or for leasing, which in practice typically corresponds to the future lease services.

If the region has a advantageous option to purchase the asset so as to ensure that the termination of the lease is reasonable that it will be used, the minimum services shall be assessed both to include the benefits payable over the lease period, and the performance necessary to take advantage of the buying-in.

When calculating the current lease value for future lease services, the internal interest rate in the lease will be used as a discount factor if this is available. If this is not the case, the leasing of the leasing of the leasing is used instead.

The internal loan ent in a lease is the leased conversion factor which, at the end of the lease, is given the current value of future lease benefits with a value added to the daily value of the active asset.

The alternate borrowing of the leasingers is the interest rate to pay by the region on an equivalent lease contract or similar loan financing with the same amount, duration and security.

The legion assets shall be written according to the same rules as the region's own tangible fixed assets. Provided that there is no reasonable certainty that the region will have ownership of the leaked asset at the end of the lease, the asset must be fully depreciated over the shortest period of the lease or its service.

The accounting procedure for the lease is referred to in the context of the accounting rules. function 6.55.79 Applies to financial lease, cf. Chapter 4.9.

Sample

The region chooses to lease a vehicle. The daily value of the vehicle is 343.75 kr. (excl. VAT, the lease is $65,778 kr. and the internal interest rate is 3%. The leasing and depreciation period is 3 years.

The region is responsible for the service and maintenance of the vehicle and that it has a residual value / scrapbooking of 171.574 kr. at the end of the lease period. In practice, this is done by the region itself selling the vehicle and paying 171.574 kr. to the leasing contract at the end of the contract.

The determination of the lease agreement to the effect of the " profit / loss " region in relation to the value of the vehicle in relation to the contracted value in the contract, as well as the fact that the maintenance of the vehicle is assigned to the vehicle, does so that it is a matter of : financial leasing. The other financial leasing indicators have not been met in this example.

The vehicle is included in the plant carcase for the present value of the minimum deletion performance (cost) including : the scrap value. The present time value shall be as follows :

((1 + r) n -1 )/ (r * (1 + r) n ) * y) + (1 + r) -n * s, where

r = internal interest

n = lease period

y = constant annual minimum deletion service, i.e. the current value is as follows :

s=scrap-value

(((1.03 3 -1 )/ (0,03 * 1,03 3 ) * 65.778) + (1.03 -3 * 171.574) DKK 343.075 kr.

It is noted that the present value of the minimum deletion performance is not including. scrapes are equal to the daily value in the example.

Depreciation is performed with (343.075-171.574 )/3 = 57.167 kr. annually for three years. The day value is not written on the day value, as the asset is expected to have a scraping value at the end of the lease period, and when ownership is transferred to the region at the end of the lease term.

In comparison, it may be stated that if the region itself purchases and finances the vehicle itself and keeps it for the scrapbooking is 0, the annual depreciation period of a depreciation period of six years may be added (for example, for six years (343.075/ 6) DKK = 57.179 kr.

8.3.2 Imtangible fixed assets

In this section, a description of the rules to be followed by regions must be followed by the introduction into account of intangible fixed assets in the installation and balance sheet of the installation.

The intangible fixed assets shall be defined as identifiable non-financial fixed assets without any physical substance acquired for the purpose of continuous or use in the production, abduction or the like. Typically there will be development costs. It may be expenditure on various development activities, for example, investment in system development or certain software costs.

Instruction of immaterial fixed assets

A criterion in which an immaterial asset is taken into account is that it is identifiable. The fact that an intellectual property asset is identifiable means that the asset constitutes a separate asset, or the region may otherwise be able to discertify future benefits or future potential of the asset.

In order to qualify for an immaterial active in the installation and balance sheet, it is likely that the region will be likely to have future financial resources connected with it (see. the definition of an asset in section 1.1), and that the value of the asset can be trustworthy.

For internal intangible fixed assets, intangible fixed assets will often be difficult to make the asset's value reliably reliable. This type of intangible fixed assets must be included only where the asset is centrally and essential for the taking of the task.

For the intangible fixed assets acquired for remuneration, the value of the asset can be reliably trustworthy and must therefore be included in the facility.

Additional requirements to be met in order to incorporate an intellectual property asset is :

-WHAT? The asset is expected to be used for more than one financial year (i.e. have an expected usage time of more than one year)

-WHAT? Intangible fixed assets to a value exceeding 100 000 DKK 100. shall be taken into account if the asset meets the other criteria for the introduction.

Measurement of intangible fixed assets

The intangible fixed assets shall be measured at the cost of the cost.

The cost of intangible assets includes the purchase price including any charges, if any, 9) to customs duties or similar in the case of the purchase. The cost of the cost shall also be considered other costs relating directly to the entry into service of the asset, such as fees to the consultancy of the specialist consultants. Any discounts related to the purchase of the asset shall be deducted from the purchase price.

Subsequent expenses, relating to an intellectual property asset, only the value of the asset must be attributed to the value of the asset if they mean that the future financial resources allocated to the region are increased beyond the initial point of origin. This may be the case, for example, if subsequent expenditure enacts that the life of the asset, capacity or quality of output is increased in addition to the initial presumative. However, the following costs which do not result in an increase in the financial resources allocated to the region should be recorded as a cost in the accounting period they relate to.

Most often, in the case of intangible assets, it will be very difficult to assess whether subsequent expenditure on the asset will result in an improvement in the asset, so that the amount of future benefits from the asset will increase. Therefore, the cost of intangible fixed assets will, after the asset is included in the status of the main rule, shall always be regarded as a cost of the extract, and thus does not affect the measurement of the asset.

Depreciation of immaterial fixed assets

The depreciation basis for the intangible fixed assets shall be fixed at the time of entry into the cost of the cost. In individual cases, there will be a scraping value for the asset, which must be deducted from the purchase of the purchase price or the cost of the cost. However, the Scrapdown value for intangible assets will most often be zero with which the depreciation basis can be fixed as the historical cost. However, this is not the case if a third party has committed itself to purchasing the region's intangible asset after the end of the expected service.

Intangible fixed assets shall : being written in linearly the expected usage time. However, in the case of intangible fixed assets, a maximum of 10 years shall apply to a maximum period of 10 years. This is because intangible assets have a high risk of technological or technological obsolescence, and that the uncertainty in determining the life span is greater, the longer the living time is assumed to be. Therefore, the depreciation period must not exceed 10 years.

For an assessment of the lifespan of an intellectual asset, the following conditions shall be taken into account :

-WHAT? the estimated use of the asset ;

-WHAT? typical life span of similar assets,

-WHAT? the risk of technological limitation,

-WHAT? any legal limitations on the use of the asset ;

-WHAT? whether the life's expected value depends on the life span of other assets.

-WHAT? the estimated litirement of the asset, which depends on the function of the asset ;

Detaching value in plant cortotek

After an inmaterially fixed site asset, the plant must show the historical cost deducted from accumulated depreciation and any write-down.

Regions shall periodically take the value of the intangible fixed assets up to the assessment. In individual cases, it may be appropriate to write off an intellectual property asset.

Depreciation of the value of the asset only takes place where the value of the asset as a result of an actual event is deteriorated significantly, and it is estimated that this change in the value of the asset will be permanent.

Depreciation of immaterial fixed assets is not permitted, as there is a great deal of uncertainty associated with this type of asset.

An inmaterially fixed plant must be entered in the plant as a departure when it is no longer used in the municipality, and thus cannot be expected to enroll in the region's economic resources or service potential.

Information contained in the installation

The following information shall be included in the facility.

-WHAT? cost

-WHAT? depreciation of the year

-WHAT? cumulative depreciation

-WHAT? preciation of the year

-WHAT? cumulative depreciation

-WHAT? (0) year of the year ' s projections : 0, as it is not permitted to make intangible fixed assets ]

-WHAT? accumulated rewrites [ not applicable : 0, as it is not permitted to make intangible fixed assets ]

-WHAT? the value entered

In addition, the

-any scrapbooking,

-depreciation basis

In addition, the expected period of usage and information about any depreciation will be recorded in comments on the plant cardacuum.

8.3.3 Circaration Assets

The asset ' s assets are defined as assets that are not fixed assets. Sales assets are traditionally defined as goods and services that are possessed for resale as part of a normal business cycle.

In the context of a regional context, turnover assets will mainly relate to different types of goods-mainly land and soil-which are intended for resale, and stocks of goods for their own use or which relate to the execution of a given. service task. It may be raw materials, auxiliary materials and by-products, and goods for the region's own consumption. Examples of regional commodistances exist, for example, in the health sector. This could be a matter of stockpiling of medicines, herbal remedies or something like that.

Readings for reasons and buildings for resale

The round and buildings for resale must always be included in the installation and balance sheet ; 10) A precondition for the inclusion of an asset as a caret is that a decision has been made for a forwarding forwarding. The buildings and buildings which are not owned for sale but for an unintended purpose shall be considered material fixed assets. Construction for when a building or a reason is a plant asset or a turnover asset is the purpose of owning the asset. If the property or property is owned for renewable ownership and use, the asset must be considered to be a plant asset, whereas it should be considered as a asset asset if the asset is owned for sale. The asset changes the status from the moment of decision about a sale and the asset is no longer directly used in the service production. It is thus not the nature of the asset, but the purpose of owning what is crucial to whether the asset is recorded as a plant asset or as a turnover asset.

If, for example, an institution moves out of a building that is set up, this building will change the status to a turnover asset, and the institution will continue to intake the building and use the building to make resource consumption available. the stock production in kindergarten must state that the asset maintains its status as a plant asset. However, in this case, the installation of the building must indicate that the building is set up.

Measurement of land and buildings for resale

The round and buildings for resale must be measured at the cost of the costs attributed to any processing costs.

Detaching value in plant cortotek

The value of turnover assets is not writable as turnover assets are not intended for continued use but for the disposal or consumption of the current operation.

After the asset is included in the facility, the equipment must be indicated on the equipment and the status of the cost reduced by any depreciation.

If it is established that the value for reasons or buildings for resale unforeseen is significantly reduced to the value it is concerned with in the plant and the value falls are not considered to be temporary, the stock shall be reduced to : this lower value. It is important that the depreciation be carried out with caution.

If the value for land and buildings for resale reversed increases significantly in relation to the cost price, and the value increase is considered permanently, the region may choose to rewrite these assets value to this higher value. You have to be very careful with your revaluation. The upcoming valuation does not justify inscripation. Writes must also be carried out on the basis of an actual event resulting in a lasting increase in the value of the asset, and only if it can be done on an objective basis.

Depreciation must not affect the operational performance as it is not a realized gain. Depreciation, on the other hand, must be treated as a way of influencing the operation of the year.

Information in the installation location

The following information shall be included in the facility.

cost

-WHAT? depreciation of the year [ not applicable-0 for turnover assets ]

-WHAT? cumulative depreciation [ not applicable-specified 0 for turnover assets ]

-WHAT? preciation of the year

-WHAT? cumulative depreciation

-WHAT? Printing year of the year

-WHAT? accumulated rewrites

-WHAT? the value entered

Insertion and measurement of other turnover assets

Tradepositions shall be taken into account if the value exceeds EUR 1 million. DKK Trading positions between the trim line and EUR 1 million. DKK shall be recorded if there are any presets in the warehouse, which are considered to be essential. The criteria for the entity must be able to be documented. It is voluntarily to enlist trademark positions under the triage limit of 100 000 kroner.

When setting up turnover assets, it should be a matter of major or significant commodity positions, where it is relevant to the assessment of the accounts, that the use should be accrued to be accrued. Thus, the calculation of commodiments is particularly important in cases where major charges are being made in terms of consumption patterns and purchases. For example, in the area of health, an objective of always having a certain supply of medicines for emergencies can be achieved. If this storage is always constant, it is not interesting in itself, even though the value of the store is equal to or exceeds 100 000 kroner. What makes the Warehouse interesting is that the consumption itself is unpredictable and falls 'crooked' across the fiscal year.

The measurement of a trade-keeping must include the cost of the cost and any processing costs and other costs that may be placed directly to the product concerned. The cost of the cost includes any applicable charges and other charges directly linked to the purchase. If any volume abate, bonus, or the like, should be deducted from the purchase price. In the case of a product inventory for later consumption which is not processed, the inventory of goods shall be recorded on the status of the purchase price.

For consumption from the inventory, the value of the consumed-for example, for example, from a weighing average price on the inventory ' s inventory.

For example, in the case of other commodity positions, such as aids, it is possible to identify the individual active, for example, a wheelchair, and the actual acquisition of the wheelchair shall be carried out instead of operating the actual purchase chair. Alternatively, it can be adopted that the storage value is managed by the first in first in first in first in. In other things, it is always the oldest registration that is applied first to ensure that the storage is made up of reasonable time-corresponding purchase values.

In the predominance of the principle that is to be applied, the starting point should be based on how specific the individual asset can be identified (here in actual fact, the acquisition sum or the FIFO) is used or whether it is a quantity of a homogeneous level ; mass (averages averages). Most of the standard storage modules for finance systems can handle these principles.

When the inventory is used, the item shall be deleted from the plant cardacuire.

Information in the installation location

The following information concerning other turnover assets shall be indicated by the plant carcase.

-WHAT? cost

-WHAT? depreciation of the year [ not applicable-specified 0 for turnover assets ]

-WHAT? cumulative depreciation [ not applicable-specified 0 for turnover assets ]

-WHAT? preciation of the year

-WHAT? cumulative depreciation

-WHAT? Printing year of the year

-WHAT? accumulated rewrites

-WHAT? the value entered

8.4 Establishment of the opening balance for 2007

In the context of the establishment of an opening balance, there are a number of special circumstances that are in force.

It must be initially taught that, when preparing an open balance sheet as well as the measurement of assets in the drawing up of an opening balance, it is very important for the assessment of the region's financial records. It is therefore important that all assets that constitute a significant value in the region's production of services are included in the facility and balance sheet.

It must be made clear that all material fixed assets must be shown to the value entered in the opening balance sheet. Adjustments may be carried out so that the valuation is carried out after the accounting practice of the region.

8.4.1 Livetimes for selected fixed assets

For assets that are purchased or referenced before 1. In January 2007, there are the mak-simal residues listed below, which are mandatory to follow. For example, the maximum residue levels mean that buildings for administrative purposes (e.g. hospitals and social institutions) can only be written off more than 30 years. It should be noted that for assets acquired the 1. In January 2007 or later, the ways of life that are in relation to the facility in section 8.2 must be used.

It draws attention to the fact that the standardized life expectation in relation to both the facility and the opening balance for the 2007 can be devised if contractual or legal conditions are attributable to another life period.

01 Buildings

02 Technical facilities, machinery, larger specialty equipment and means of transport

For this category, acquisitions have the nature of technical facilities and larger machinery and special equipment. On the basis of point 8.2 of the Budget and accounting system for regions, the following maximum residual life span has been established :

03 Inventar-including computers and other IT equipment

Special rules have not been established for lifetimes for this group of assets in the opening balance of 2007. For this reason, the specified times of life related to the plant group for this group of assets must be used as the maximum remaining life cycle, cf. Section 8.2.

8.4.2 Applied Accounting Practices in the drawing up of an opening balance

In connection with the preparation of the opening balance, the region shall account for the accounting practice used, including the depreciation periods used for different types of assets, as well as a statement of applied accrual principles.

8.5 Important Definitions

Depreciation : A systematic distribution of the asset's depreciation basis over the activity of the asset.

The depreciation basis : Acquisition of the purchase price or cost. In individual cases where a scraping value exists, the purchase price shall be deducted from the purchase price. For assets that are written down, the depreciation and for assets that have been written are attributed to the rewriting. In the starting point-that is, in the case of entry into service, the depreciation basis as the purchase price or the cost of cost is deduced from any scrapbooking.

Depreciation period : The depreciation period is the same as the time the municipality expects to use the asset, i.e. Spend time.

Active : An asset is defined in the accounting list as an acquisition (a) related to future economic benefits or service potential, b) is the result of an event or transaction which has already taken place and (c) where the future benefits or the future service potential is checked by the relevant authority ;

Acquisition price / cost : The Acquisition value is made up of the purchase price including customs or any other charges associated with the purchase, but exclone. VAT. In addition, costs directly related to the entry into service of the asset must be included in the purchase price. Any volume abatrations will be deducted from the purchase price of the purchase price.

Facilitive action : An asset intended for continuous use or ownership and is acquired for the use of production, trade in goods and services, rental or administrative purposes.

Accounting value : Defines as the purchase price or the cost of the acquisition and deduced depreciation and any write-down write-down.

Usage time : The period the asset is expected to be used for the intended purpose.

Acquisition value : The value or amount to be paid for the recovery or reproduction of identical assets or assets that have the same production capacity.

Material Asset Inactive. Defined as a non-financial fixed asset with no physical substance.

Material Asset Asset. A plant asset with a physical substance.

Depreciation. A reduction in the value of the asset as a result of an objective observation note that the future utility of the asset is lower than the book value and the value degradation is expected to be permanent.

Nettorealization value : The Nettorealisation value is made by the expected sales price, with deduction of any completion costs and costs to carry out the sale.

Sales asset : Assets that are not intended for sustainable use or ownership.

Depreciation : An increase in the value of the asset as a result of, for example, an improvement of the asset that has caused the value of the asset to be higher than the value entered, and this value increment can be expected to be permanent.

Scrapworth. Defined as the expected sale price deduced from any decommissioning, sales and recovery costs at the end of the asset's use of the asset.

Economic Life : The period during which the plant asset can be used economically in accordance with its purpose.

9.2 Instructions for the preparation of cost appropriations in the regions

1. Introduction

The 2009 regional budgetary system will be fully based on cost-based principles.

This guide is targeted at the users of the new cost-based appropriation system. The use of cost appropriations is part of the 'Budget and accounting system for regions', but does not appear to be gathered in the publication. The purpose of this direction is, therefore, to provide an overview of the cost-based appropriation principle. The consequences of the cost-based appropriation system are also illustrated by a summarized and simplified example in section 4.10 of the road link.

2. Background for reform

In the 2007 economic agreement between the government and Danske Regions, there was agreement that the opening of the opening balance for the regions and the transition to cost appropriations will promote the focus on maintaining the capital apparatus and raising awareness of the funds and increased awareness ; on the effect of new investments. It was therefore agreed that, from 2007, cost appropriations will be introduced in the area of regional development and the field of social and special education.

In the economic agreement for 2008 between the government and the Danish Regions, there was an agreement that the regions of 2009 should be fully overcoming for cost-based appropriations. The background to this is the conclusions of an analysis on the managerial consequences of a complete transition to cost appropriations in the regions implemented in the spring of 2007. It is clear that it will be possible to maintain the current expenditure-based agreement system between the state and the regions in a situation where the regions in their own internal management are fully translated into cost appropriations.

3. Cost-based budgets goals

The expenditure-based budget system is designed, for example, in order to be able to make the combined municipal and regional expenditure and their impact on the economy of the economy.

The budgeting of expenditure is therefore as a starting point from the time of transaction, i.e. the time a task is expected to be performed on or on a product or service is expected to be delivered. However, in a cost-based budget system, the cost of the cost of the cost corresponding to the estimated time of consumption shall be made independently of the time of payment. This means, for example, that expenditure on investments and acquisitions are deleted from the appropriations, while, in return, in the appropriation of a number of years-corresponding to the life of investments, there must be room for depreciation and the interest of the investment. investments made.

In so doing, the cost of the cost involved means that there will be a major shift between the appropriation and the cash needs of liquidity than it is known from the current system.

The aim of the introduction of cost appropriations is, above all, that it should improve the financial management and give rise to a more effective task-handling. The management must be encouraged and temperate in order to adjust the production factor composition. This can be done, amongst other things, that, within certain frameworks, there is access to investment, from the operation of the operating budget in the subsequent years, loaded with depreciation and interest rates.

This will make it easier for the recipients to carry out profitability considerations on how long it pays to maintain old buildings and machinery and when it pays to reinvest. The focus on buildings and other physical assets in the cost-based system thus means that the basis for capacity management is improved.

Failure to make investments will be made more visible. The pressure on appropriations is increased if investment does not provide the prefixed place for depreciation and interest rate in the budget.

Similarly, the possibility of using activity management in the form of tariff financing or taximeter management improves, as cost-based appropriations provide a better basis for cost the production of an activity unit.

Finally, cost-based budgets entails a better-but not a complete basis to cover the competitive conditions in the context of the cost of the costs in areas where private companies can potentially potentially be able to : perform the tasks. Information to be used for the call calculations in connection with the tender, challenge and the task execution for other public authorities may be deducting more directly from the budget than in the expenditure-based system.

4. The cost-based appropriation model in the regions

4.1. General rules

The economies of the regions are divided into three areas of activity : the health sector, the social and special education area and the regional development area, cf. Paragraph 1 in the area of the funding of the regions. Here comes the common-and the administrative area.

As a starting point, the revenues of the regions are reserved for one of the three areas. This applies both to the grants from the State and the contributions from the municipalities. The budget line applies to a balancing act which means that revenue must be greater than or equal to the costs, including shares of joint costs and financial costs. In the area of health, a cost-based balancing act shall apply while in the area of social and special education and regional development, a cost-based balancing act shall apply in all areas of activity to be allocated after : cost-based principles.

Health care are financed from the state and activity-specific grants from the State as well as basic contributions and activity-dependent contributions from the municipalities. The expenditure-based balance requirement shall mean that financial revenues, such as borrowing and consumption of liquidate assets, can help to achieve the balancing act. This means that, in the area of health in both the budget and the accounts, the balance sheet or deficit can be seen as a result of the annual result after cost-based principles.

The operation of institutions in the field of social and special education is, aside from some special administrative tasks, fully financed through tariff payment from the municipalities. These tasks are therefore in themselves and do not result in a net cost or income for the regions. The area must be budgeted with an expected annual result that is equal to or greater than zero. The size of the projected annual result and the overall cumulative result shall be discussed in the Contact Committee with the municipalities. The over and deficit of previous years shall be regarded as revenue and costs respectively.

In the case of deficits for one year, this shall be offset by no later than two years ; that is, a deficit that arises in the year 2007, for example, and which can be found in the spring of 2008, is to be offset by 2009, which is to be adopted no later than 1. October 2008. Therefore, a deficit cannot be accumulated over a number of years.

There are no rules for the compensatory payment of previous years, except that the area should be rested on its own over time. There is, therefore, a certain possibility of accumulating a surplus over a certain period of time, whereas it is not possible to accumulate a deficit.

Similarly, the net costs of the regional development area must be financed by the earmarked block subsidies from the State and contributions from the municipalities and budgeted with a projected annual result equal to or greater than zero. The same applies to social and special education, that over-and deficit in the past year is to be considered revenue and costs, to be compensated for a year within two years, and that no rules are laid down at the latest. the equalisation of profits from previous years, in addition to the subject of a rest in its territory.

Moreover, in the field of social and special education and regional development, it is also provided that amendments to the budget or supplementary appropriations resulting in increased costs must be matched by merges or a minor costs, for the same area, provided that the projected annual result is budgeted to zero.

In the area of the common and administrative area, there is no fixed balance-sheet, as revenue and costs in this area must be allocated to main account (1)-3 for both budget and financial accounts.

4.2. Cost-based operating appropriation

The transition to cost appropriations implies a shift in the principle of account and

accrual. In general, it can be described as a change from an expense-based principle, where transactions are based on operations being conducted when payments and payments are made. The cost of the cost of the cost of transactions is that transactions become operational when costs arise, for example when the supply is consumed by the provision of pensions to civil servants when spending is made of holiday money and when the apparatus is used. Revenue is generally conducted in the same way as in the expense-based world, while fixed assets are capitalised and operating as a depreciation of the life expectancy of the asset. There may be a possibility. also a forrent-off of the asset.

The implementation of cost appropriations therefore means that, inter alia, depreciation of the use of regional and pension costs relating to civil servants shall be spaced within the operating appropriation of the appropriations receipts.

The operational appropriation must generally contain the elements to which it is compulsory to register in accordance with the initiation of the accounting reform. These include depreciation, interest rates, stock regulation, changes in committed commitments to civil servants, guilty holidays and leasing costs. From 2008, it is also mandatory to include other changes in committed commitments.

In addition, cost appropriations also mean that revenue should also be accrued.

The change in the accrual of the appropriation for cost appropriations means that the cost and expenditure appropriation may vary. However, the difference will be limited if the holder of the authorization has not previously held greater investment and does not expect to do so in the future and, if the holder of the authorization does not have officials and has not signed lease agreements.

If an appropriation recipient has previously held major investments-which it does not expect to hold in the future-the costs will be greater than the costs. This is because the costs of the appropriation receipts are burdened by the depreciation of the previously acquired assets, while no new expenditure has been planned.

Conversely, an appropriation receiver that expects greater future investments will have expenditure that is larger than the cost for a period of time. This is because the costs are fully affected by investment, while depreciation on these investments has been accrued beyond the future life of the investment.

The requirement for an annual result that is greater than or equal to zero, cf. above, an expression of the annual operating costs of the year corresponds to the operating income and that the year's resource consumption is financed that the change to the capital base (depreciation) can be reestablished that provisions have been made for the payment of an official settlement and, where appropriate, losses from previous years have been offset.

4.3. Investment Frames

For all three regional areas of activity, the Regional Council must set up a framework appropriation for investment activities-investment frameworks-to finance investments of a particular type, e.g. smaller construction or greater acquisitions. The investment framework specifies a ceiling on the investments that can be made in connection with each operating licence and financed by the region's liquid assets. The scope of each investment framework shall be described in detail in the budget remarks. The Committee of the Regions may also lay down an investment framework for the common and administration area if this is managed as a separate area.

Investment activities subject to investment frameworks can be implemented without presentation of the region, provided that investment costs can be held within the set-aside investment framework and that the amount of the amount of raw material available in the budget has been set aside.

In the cost-based appropriation areas, the investment framework appropriations must be provided as internal loans, which shall, as a minimum, have to be deducated corresponding to the depreciation on the fixed assets. Internal loans are used, regardless of whether the holder of the authorization is the business committee or a specific institution. In the internal management of the recipients, there is the possibility of using in-house investments made in order to ensure that the region is renated the capital made available to the beneficiaries. In the area of social and special education, there is a requirement for the use of internal interest to ensure a level playing field with other players in the area but also to ensure that the costs are funded by users as a result of the area must rest, in itself, in the field of social and special education, of the operational and investment capital that the region makes available to the region.

Cost in the form of depreciation and, if applicable, interest shall be paid in the affixed operating authorization. This means that operational investments can be put into operation before savings can be saved, thereby providing an increased amount of space for the long-term appropriation holder. It gives the appropriation holder an incentive to optimise its investment decisions. The investment framework lays down a ceiling on access to internal loans and, hence, the debt that the holder of the appropriation holder may have in the region. At the same time, this gives the region the opportunity to manage the liquidity tree, which is linked to investments.

The Committee of the Regions shall, by the way, take a decision on demarcation between appropriations for specific projects and fixed appropriations for investment frameworks and on the thresholds for investment projects to be granted by the region. The implementation of concrete investments that exceed 10 million. DKK in total expenditure, however, the region shall always be granted by the region.

4.4. The transition from a cost-based appropriation based on a cost-based appropriation

The cost-based appropriations have since 2007 budget been applied in the field of social and special education, regional development and the area of common and administrative areas. From the 2009 budget, cost-based appropriations must be spent on all regional areas of activity, including the area of health. This section undergoes the transition from expenditure appropriations hitherto applied to health, for cost appropriations.

Cost will be equal to the total life of an institution when disdain from internal abrasions, cf. the example above. The difference between costs and costs of each year is due to a different amount of accrual-that is, the time when the enacting is incriminating the authorization.

It is in the context of investments that the accrual of the accrual is most different from an expense system to a cost system. If an appropriation holder has previously held major investments-which it does not expect to hold in future-the costs will be higher than the cost until the investment is fully written. This is due to the fact that previous years of investments are incriminating the future costs of the appropriation holder in the form of depreciation while, at the same time, new investments are not planned for the future.

Conversely, an appropriation holder who expects higher future investments will have expenditure that will be higher than costs for a period of time. This is because the costs are fully affected by investment, while depreciation on these investments has been accrued beyond the future life of the investment.

In addition to investments, the main accrual differentials shall apply to the payroll costs, where, inter alia, official pensions and holiday payments must be accrued.

The transition to cost-based appropriations is about translator 'translator' the cost-based appropriation to the cost-based. As I said, the change in accrual means that there is a shift in the appropriation over the budget years, but the 'nugde value' of the economic space must be unchanged.

The starting point for the budgeting is that the conversion should not be changed to the appropriation of the appropriation sharks. This means that the budget for existing appropriations should be drawn up on the basis of an existing framework and, on that basis, it will be adjusted for the technical changes resulting from the cost principles. When the technical conversion is completed, the general changes that result from the budget process are budgeted.

Subsequently, the appropriation and investment framework shall be laid down in the budgeting. This step determines which changes resulting from the transition to cost-based appropriations will trigger changes in the appropriation level. The starting point for the appropriation is, as I have said, that the conversion to cost appropriations should not alter the resources of existing appropriations in relation to the original conditions. In most cases, this means that the appropriation will be reasonably unchanged, as it may, however, be a series of technical corrections to ensure that there is a neutral transition for resources.

The initial cost-based operating appropriation in budget 2009 in the field of health can for existing appropriation havens be established on the basis of the appropriation in Budget 2008. It will then be adjusted for the technical changes resulting from the costs of the principle of cost. In order to verify that the transition is resource utral, it will be necessary during the process to convert the cost appropriation into a spending appropriation with a view to comparison with the original expenditure-based assumptions. The table below contains a brief description of the calculation of the cost-based appropriation.

The investment framework may, as a basis, be determined by reducing the level of the appropriations for which the holder of the authorization is reduced by an amount equal to in-budgeted investments which meet the conditions necessary for the balance of the region : 1), is expected to be used for more than one financial year. (i.e. usage time / lifetime of more than one year), 2) The value of the asset can be measured in a reliable and 3) Asset have an acquisition value equal to or greater than $100,000.

This is typically about larger and expensive purchases of items with a life span of more than 1 year, budgeting and accounting at the level of 2.7. Acquisitions that meet the conditions for balance in the balance sheet. The budgets of the beneficiary shall be compensated corresponding to depreciation and possibly. the interest rate of the budgeted acquisitions and the investment framework for the budgeted acquisitions.

In addition, it should be considered whether there are operational costs, which have so far been adopted in the form of 4.5 Entrepreneurs, which in a cost-based system must be considered to be investments. In the system of expenditure, the definition of operations and facilities means that such expenditure should be taken as a facility if the work involves substantial changes to the asset, or if the purpose of the asset is substantially amended. In the cost-based system, these costs shall be considered to be investments when the work involves improving the asset, and the life span of the asset is increased or the purpose and the use of the asset is substantially amended. Ongoing maintenance, however, must be conteed as an Operating Expense.

The modified installation / investment definition will not necessarily be a movement from operation to installations. If, for example, the individual region has so far seen more maintenance work in the health sector as plant expenditure, it will mean that a number of fixed costs will be placed under operating costs in the future, with the cost of maintenance in the cost-based system is explicit to consider as operating costs.

In addition, the expenditure budgeted for under-budget appropriations for small works can be added together with the estimated operating costs which will then constitute the investment framework. At the same time, it is ensured that the beneficiaries will not be given independent operating and supplementary appropriations, which can lead to an inappropriate priority, given that there is a discrete provision.

In addition to the previously contained higher acquisitions in the budget to be taken into account, the investment framework may be extended to include a buffer of 10%, for example, with a buffer. by the holder ' s holdings of fixed assets. This will allow the beneficiaries additional opportunities to prioritize between installations and operations. A position must be taken as to whether the necessary liquidity can be provided if the beneficiaries choose to take advantage of the set-aside investment framework, because it is noted that it is not a duty to take advantage of the framework.

For the conversion from the cost-based system to the cost-based system, it must, in addition to any, investments contained in the expenditure-based budget shall be adjusted to ensure that inventory adjustments are incurred in the consumption of this, to include the costs of provision for future official pensions and other costs, where the accrual accrual is different from that of the expenditure-based system, such as the earnings of holiday money.

With the proposed model, the beneficiaries will only have an appropriation that must both finance the general operation and write off and, if necessary, to be used. interest rates for investments made. The investment access for the recipients shall be limited by the internal investment framework laid down by the Council for the individual appropriation beneficiaries.

The Committee of the Regions shall take a decision on the overall internal investment (s) and the distribution of this.

4.5. Result statement

The draft budget contains a result account for each of the three appropriation areas (principal 1, 2 and 3). The purpose of the profit and loss account is to specify the expected annual result of the year ' s revenue deduced from the costs of the year (accrued resource consumption). The budgeted result inventories must not show a deficit in the field of social and special education (main account) and regional development area (main account 3).

In the profit and loss account, revenue and costs for the common purpose, administration, interest etc. are allocated to main account (4) and (5) will be allocated to main account (1)-3 in both the budget and the accounts.

The allocation of revenue and expenditure for common purpose and central administration conforms to main account 4 shall be determined by the distribution key of the regions, taking into account the weight of the three spheres of activity in the common area. The distribution key is set locally as a result of differences in the organization and organisation of the common functions. The distribution key shall be indicated in the budget and accounting practices and used accounting practices.

The interest rate of the region shall also be transferred in the context of the budgeting and clearance of accounts from main account 5 to Main Account 1 and 3. No transfer is made to main account 2, since this main account is required for the registration of the liquidity-related intermediary in the region. The distribution of main account is 1 and 3 taking into account the liability of the two activities in the interest account. The distribution key shall be indicated in the budget and the accounts.

A simplified example of the transfer of expenditure and revenue from main account (4) and 5 to Main account 1-3 is shown in Section 4.10.

The resulting inventions shall be drawn up in accordance with the form laid down in Annex 1 of Section 5.4.1 of the ' Budget and accounting system for regions ` :

Health

Social and special education

Regional Development

4.6. Cash flow statement

The expenditure-based appropriation system is based on the appropriation of expenditure normally triggers a payment and that there is only a little time difference between the appropriation and the payment.

The modified accrual of a cost appropriation system leads to a greater difference between the appropriation and the need for liquidity. Acquisitions will not form part of the appropriation, but will require a payment. Conversely, the appropriation will subsequently conclude depreciation on acquisitions and other calf-based items that do not result in cash-to-liquidity ; a cost appropriation can therefore be both larger and less than the liquidity requirement, depending on the fact that the liquidity requirement depends on ; when the comparison is made.

The use of cost appropriations does not change the fact that there should be sufficient liquidity available to finance the budgeted activity.

That is why, in the budget proposal, there must be a financial statement for the entire region as well as for each of the three areas of activity.

The purpose of the financial statement is to show the budget year's flows of funds allocated to the budgeted drive and investment and funding activities. The financial flows from operational and investment activities are based on the basis of the decisions and the investment budget for each of the two cost-based appropriation areas. A cash flow statement shall not be drawn up for the main account ' common purpose and administration ', since the account in both the budget and accounts is allocated to main account 1-3 and thus forms part of the year's results in these main accounts.

The cash flow tax shall be established in accordance with the following template, cf. Annex 3 of Section 7.7.3 of the ' Budget and accounting system for regions `.

The derivatives derived from short-term debts and debt obligations, external borrowing receipts, excerpts on external loans, other long-term debts and debts are placed at the group level in the region as an integral part of the region's common common currency ; cash register.

The cost of any applicable the repayment of internal loans shall form part of the year ' s results in the sectoral areas and remedies for the liquidity impact thereof under point. A. The income of the internal loan installer goes to the region as a group, and corrects the liquidity impact of this with opposite signs. D.

For each of the 3 areas of activity (health, social and special education and regional development), a statement showing the cash flow of the budget year, adjusted budget for the current year's budget, as well as the latest Fiscal year, cf. below.

It is noted that, if any, the cost of the business of internal loans shall form part of the year's results in the sectoral areas and remedies for the liquidity impact thereof under point of a price. A, the income of the process of reprocessing of the internal loans shall state the region and the liquidity impact thereof shall be adjusted with the corresponding sign-over sign. D.

The equivalent effect of certain operations items and financial items shall be placed to the region as the derivatives derivatives of short-term debts and debt obligations, external borrowing, excerpt on external loans, other long-term debts owed and debts are an integral part of the region's common cash register. This applies, therefore, to the admission of external loans to certain investments that the region provides an internal loan to the area in question, while it is the region that is occupping the external loan.

4.7. Internal loans, instalments, instalment, and intermediations

In the final adoption of the budget, the Committee of the Regions shall lay down a minimum investment budget, which shall indicate a ceiling on the investments which can be made within each of the main accounts and shall be financed by the region's liquid assets. Investment costs are financed as internal loans, which are at least deducing equivalent to the depreciation of the investment in subsequent years. In the field of social and special education, there is a view to ensuring equal conditions of competition with regard to other players in the area, in addition to the requirement that both new and existing investments and other capital, which the region makes available to them, the area shall be enclosed with the interest of the market interest.

In the area of social and special education, the liquidity-related intermediates in relation to the region shall be made up and listed in the region ' s budget and accounts. Intermediate value must be enclosed with market interest in ensuring equal conditions of competition with other players in the area, but also to ensure that the costs are funded by users as a result of the need to rest-in-itself.

There is no provision for the specification of market interest, as the regions should be able to adapt the interest rate to local conditions. Thus, the regions may have negotiated various forging agreements with their financial institutions which can be used to account for the balance of the market interest rate. Alternatively, as a way of directing the market interest, the average effective 10-year state-bond interest rate is identified as this is being done by the National Bank. It shall be used as a interest rate at the payment of debts and debts owed.

Investments in the area of social and special education are increasing the gap between the region and the area of activity. The gap is reduced by the fact that costs of depreciation require an appropriation but does not entail a liquidity tree. New investments must ensure that the depreciation and depreciation can be held within the appropriations allocated in the budget estimate years.

Depreciation of assets that exist in the area of social and special education in the context of the creation of the regions as of each year. 1. In January 2007, it must not affect the gap between the region and the region. In practice, it means that the area at the start of the regions will be imposed on an internal debt equivalent to the value of the area in the area. The debt shall be drawn up and braces corresponding to the depreciation and interest of assets. This is the same principle, which applies to new investments made after the start of the regions, namely that the region's debt to the region is increased equal to the value of the investment.

In the field of social and special education, the financial statement shall cover the liquidity-related intermediation in relation to the overall economy of the region. Intermediate value must be enclosed with the market interest rate.

The gap is shown in the explanatory notes to the budget and must be listed as a note to the accounts.

A simplified example of the preparation of a cash flow statement for the social and special training area and the balance of the intermediation with the region are shown in Section 4.10.

4.8. The distinction between operations and installations (investments)

The distinction between operating costs and fixed costs is carried out in the expenditure-based contoplan at the use of the drou-values 1 respectively 3 respectively.

In the cost-based system, plant expenditure is referred to as assets that are defined as assets that meet the 3 general conditions for the calculation and the measurement of assets in the balance sheet :

1) The asset is expected to be used for more than one financial year (i.e. that the asset has a service / lifetime of more than one year),

2) The value of the asset can be measured reliably

3) The asset has a value that is equal to or greater than $100,000.

Indicative of the fact that a cost of maintenance and rebuilding works must be considered to be operational or investment, partly on the work involving an improvement and the life span of existing buildings or plants, on the other, whether the purpose of or The use of the building must be substantially altered. If this is the case, the cost shall be entered as an investment (tec 3).

Bigger appliances, equipment, etc., each fall below the triage limit, to be taken into account in the balance sheet as a total asset and be considered as an investment if they are included in a unified system, the same uses and / or purchased in connection with new buildings or major renovation.

The following grants and costs associated with the acquisition of the following assets shall be considered to be investments even if they do not meet the conditions for the balance in the region ' s balance :

-WHAT? Material assets whose value for the region is primarily of cultural or historical character

-WHAT? Hiding of admissions to self-weighting institutions and other public authorities

The distinction between the costs of operation and investment is not only significant for the registration itself in the region's budget and accounts. There is also a difference between the appropriation procedures that have to take precedence over the cost of the costs. In the case of operations cost, the appropriation is linked to the adoption of the budget. In the case of investments, the grant is, on the other hand, by the adoption of an appropriation for the individual investment project or as a framework appropriations for specific investments, such as less construction and greater acquisitions.

4.9. Adopting of the main type 0 Calculated Costs

Mainart 0 is used for registering calculated costs and revenue, such as depreciation. Registration of the main type of registration shall be carried out in order to be able to cost-register in the budget and accounting system, as well as intangible material assets, etc. in the balance sheet. The use of the principal is compulsory in both the budget and the accounts.

Calculated costs, etc. are divided into the species divided into 10 species :

The registration of the calculated costs shall be carried out under species 0.1-0.7, while calculated revenue is recorded under type 0.8. Posts under type 0.1-0.7 and 0.8 are resided at the type 0.9 Conciliation Account on main account 6. Include the principal account of the budget or accounts, a cost budget / account shall be provided for the main account (1-4). Exempt the main type 0, a budget / accounting based on expense-based principles is obtained.

The content of the individual species is further detailed in section 2.5 of the 'Budget and accounting system for regions'.

4.10. Sample

The following is shown in the following example using the application of cost-based principles to the economic interaction between the various regional spheres of activity as described above in Section 4.5-4.7. The focus is on the decision-making of the liquidity-related intermediary in relation to the social and special education area, which is made up from the cash flow statement. In addition, the main account is displayed of the main account (4), common purpose and administration, and main account 5, Renter, etc., to the three regional areas of activity, the calculation of the results of the year and the transfer of these to the balance sheet.

For the sake of the supermarket, a few entries have been included for each of the regional areas of activity,

Following the example, there is a review and in-depth explanation of the posts listed in the example.

The following shall be given a statement for each accounting line. The statement on the financial statement of funds has been drawn up in relation to postal entry. 19 :

Primo. The price of the year is the fixed assets of 30 000 in the area of health and a thousand in the field of social and special education. The amounts are charged for the fixed assets of principal account 6, Balance, and shall be credited to the own funds. In addition, a long-term debt is a long-term debt of 10 000, which will be credited to the long-term debt on main account 6, the balance, and the equity capital of the debtor.

1. Payback costs-health. The cost of $20,000 is debited to Principal 1, Health, and credit the bank account on main account 6, Balance.

2. Deposits from State and municipalities-health. The grant from the State and municipalities covering over block grants from the State, municipal basic contributions, municipal activity-dependent contributions and activity-specific grants from the State shall be credited to the principal of 1, Health, and the bank account shall be charged to the bank account ; Principal Account Six, Balance.

3 . Takst payments from municipalities. The revenue of 1 300 will be credited to Principal Account 2, Social and Special Training, and debit the bank account on main account 6, balance.

4. Payback expenses-social and special education. Charges of 1 000 Charges are charged to Main Account 2, Social and Special Education, and credited the bank account on main account 6, Balance.

5. Salary expenditure-regional development. Expenditure of 300 debtors ' principal account (3), regional development, and credited bank account on main account 6, Balance.

6. Deposits from State and municipalities-regional development. The subsidy from the State and municipalities covering over block subsidies from the state and municipal development contributions, 305 is credited to main account 3, Regional Development, and the bank account is charged to the main account 6, Balance.

7. Facilities investment-social and special education. The fixed investment of the 500 debtors fixed assets on the social and special education area of main account 6. For example, if these are technical installations and machines, the cost of the expenditure is to be taken in function 6.58.82, grouping 003. The charges will be credited to the bank account on Main Account Six, Balance. The fixed investment will not affect the operation.

8. Deception on long-term debt. Deception of 250 will be charged with long-term debt on main account 6, Balance, and credited the bank account on main account 6, balance.

9. Served long-term debt. The interest rate tax of 750 is debited to account 5, Renter, etc., and credited the bank account on main account 6, Balance.

10. Plant investment-common. The fixed investment at 800 debit assets on the common area of main account 6. The charges will be credited to the bank account on Main Account Six, Balance. The fixed investment will not affect the operation.

11. Interest bank account. The interest rate tax of 15 charges on 15 debtors 5, Renter, etc. shall be credited to the bank account on main account 6, Balance. For the calculation of interest rates, an interest rate of 6% is applied. p.A. , and this is provided that the bank account and payments are regularly taken over the year.

12. Depreciation-health. Depreciation of 1,000 charges to the main account 1, health, and credit fixed assets in the area of health on main account 6. The depreciation is calculated on the basis of a fixed value of 30 000 primo a year and a depreciation period of 30 years, e.g. hospitals. It is noted that the balance of balance-sheet impacts affects operations.

13. Depreciation-social and special education. Depreciation of 100 charges to the principal account (2), social and special education, and will be credited with the social and special curriculum assets of main account 6. Depreciation is calculated from a fixed value of 1000 primo year and a 10-year depreciation period, for example, machines and workshops. It is noted that the balance of balance-sheet impacts affects operations.

14. Depreciation-New Investment. Depreciation of 25 charges on Main Account 2, Social and Special Education, and credit fixed assets in the social and special education area of main account 6. It is a question of depreciation on the new investment of 500, cf. posting no. 7. This is provided that the investment is made in the middle of the year and that a depreciation period of 10 years is to be used. It is therefore only recorded that the depreciation corresponding to a year and a half. It is noted that the balance of balance-sheet impacts affects operations.

15. Depreciation-New Investment. Depreciation of 80 charges to the head account 4, Common for the objectives and administration, and will be credited with the assets in the common area on main account 6. It is a question of depreciation on the new investment of 800, cf. posting no. 11. This is provided that the investment is taken in the price of the year and that a depreciation period of 10 years is to be used. It is noted that the balance of balance-sheet impacts affects operations.

16. Prodiable to health. Operating result for main account 4, shared purpose and administration will be allocated to main account (1), 2 and 3. The distribution key shall be determined by the regions, taking into account the weight of the 3 activity areas in the common area. The distribution key shall be indicated in the budget and the accounts. In this example, the Gross Cost is used as a distribution key. Of the total costs of capital account 4 to 80, 75 is transferred to main account 1.

The allocation of cost-based items from main account 4 to main account 1-in this trap depreciation-shall be carried out using the main type 0.

17. Comdivided to social. Operating result for main account 4, shared purpose and administration will be allocated to main account (1), 2 and 3. The distribution key shall be determined by the regions, taking into account the weight of the 3 activity areas in the common area. The distribution key shall be indicated in the budget and the accounts. In this example, the Gross Cost is used as a distribution key. Of the total costs of the main account 4 to 80, 4 is transferred to main account 2.

The allocation of cost-based items from main account 4 to main account 2-in this trap depreciation-shall be carried out using the expenditure heap type 9. If the cost-based main type of cost is used, the cash flow of the social and special training areas in the cash flow account will be disclosed in unlawful form. In the specific example, a share of the depreciation of the investment under main account should be included in the charge of the main account, but the cash flow is to be taken into account for the region-and not the main account 2-with a view to being able to reinvest in main account 4.

18. Parents for regional development. Operating result for main account 4, shared purpose and administration will be allocated to main account (1), 2 and 3. The distribution key shall be determined by the regions, taking into account the weight of the 3 activity areas in the common area. The distribution key shall be indicated in the budget and the accounts. In this example, the Gross Cost is used as a distribution key. Of the total costs of the main account 4 to 80, 1 to main account (3) is transferred.

The allocation of cost-based items from main account 4 to main account 1-in this trap depreciation-shall be carried out using the main type 0.

19. Internal Interestation-Social and Special Learning. Internal Interestation of 66 is debited to main account (2), social and special education, and credits credit account 5, Renter, etc. The internal instalment of the social and special curriculars will be calculated from the financial statement of funds. The price of the year is liquidity as compared with the region of 1000. If the example relates to financial records 2007, it is the expression of the value of the assets that have been made available to the region at the start of the region. If the example relates to a later financial year, then there is the liquidity-balance between the price of the previous year corresponding to the value at the end of the previous year. The primo primo year is subject to interest rates with a rate of interest rates of 6%. for example, corresponding to a 60-to-be.

In addition, there are liquidity effects on -204 as a result of the operational and investment activity in the area during the course of the year, that is to say, social-and special education area borrows the liquidity of the region. It is assumed that the payments and payments fall on an ongoing basis and that the interest rate is 6%. because of the operation of the operation and investment activity over the course of the year is therefore 6.

The total liquidity of liquidity shall be at the end of the year -1.270.

20. Nettorenteexpenses shall be allocated to health. Net costs of 689 will be credited to Main account 5, Renter, etc., and charge to the main account 1, Sundiness. The starting point is that the net balance of the main account is to be allocated to the main account both in the budget and the accounts to be allocated to main account (1) and (3) and be financed by the revenue in these accounts. The distribution between main account is 1 and 3 taking account of the contribution of the 2 activities in the net cost of the net expenditure, such as the gross cost. The distribution key shall be indicated in the budget and the accounts. There is no allocation to main account 2, as this is burdened with internal instalment, cf. Act. 14.

21. Nettorenteexpenses shall be allocated to regional development . Net expenditure of 10 will be credited to main account 5, Renter, etc., and charge to main account 3, Regional Development. The starting point is that the net balance of the main account is to be allocated to the main account both in the budget and the accounts to be allocated to main account (1) and (3) and be financed by the revenue in these accounts. The distribution between main account is 1 and 3 taking account of the contribution of the 2 activities in the net cost of the net expenditure, such as the gross cost. The distribution key shall be indicated in the budget and the accounts. There is no allocation to main account 2, as this is burdened with internal instalment, cf. Act. 14.

22. Operating result-health. At the end of the annual accounts, the deficit in the health area of 264 to main account 6, the balance, shall be transferred by debit the own funds. A special function of 6.75.96, the cumulative surpluses in the area of health, is provided for under the own funds of the authorized contoplan. It is in the example provided that there is no more than-or deficit from previous years.

23. Operating result-social and special education. At the end of the annual accounts, the proceeds will be transferred. internal interest in social and special education in 105 to main account 6, Balance, by crediting the cumulative result related to the main account 2. The cumulative result for that. main account shall not be recorded as well as the corresponding results concerning health and regional development on own funds, as social and special education areas must rest-in themselves in relation to the municipalities. The accumulated result of the social and special education area can be both a credit or a debt. It is in the example provided that there is no more than-or deficit from previous years.

24. Operational results-regional development. At the end of the annual accounts, the deficit of the regional development area of 6 to main account 6, Balance, shall be carried out by crediting the own funds. In the own funds of the authorized contopus, a special function of 6.75.98, the Accumulated surplus for the regional development area, shall be set up for the purpose. It is in the example provided that there is no more than-or deficit from previous years.

9.3 Instructions for cost-culations

9.3.1 Introduction

Over recent years, the development of the local authority sector has highlighted the organisation of the activities of the local authorities, including for forms of production and methods in connection with the provision of the local authority service. With the implementation of the government's initiatives in the area of freedom of choice, service strategies and the challenge of challenge, further focus has been placed on the calculation of costs associated with the municipal service production.

This guide has an intention-in relation to the authorised rules for the preparation of municipal budgets and accounts-to provide a general basis for the preparation of cost-scale municipal authorities and counties. The guidance is thus designed to assist with practical instructions for the preparation of costs-scale, including in the case of the calculation of costs, cf. The law on the challenge of law, law on the execution of tasks of local authorities and county authorities, as well as the free choice of personal and practical assistance, etc. It must be noted in this connection that it is a general guide that : assigns to the calculation of costs. For specific requirements for accountancy statements, calls and so on in connection with statutory costs, reference shall be made to the specific legislation on this subject ; 11) .

A number of initiatives have been launched in view of the introduction of cost registration in the Budget and accounting system for municipalities and County Communes. There are, therefore, the establishment of the main kind of zero, incorporated into the budget and accounting system for registering depreciation, storage charges, as well as other calculated and transferred expenditure and revenue. as a result of the 2003 local authorities, and the agreements concluded in the extension are the cost registration and the use of the principal (0) in addition to the supply area mandatory in the elderly and health sector from 2004 to the supply sector. It also follows from the municipal agreement for 2003 that from 1. In January 2004, a balance sheet for material assets-herds shall be established as the basis for the calculation of depreciation of material assets.

The authorized rules of the budget and accounting system constitute an essential basis for the preparation of cost-culations-for example, the costs of salaries, goods purchases, etc. are typically included in the cost-scaling. In addition, from financial accounts, depreciation on buildings, machinery, etc., cf. Chapter 8 on the calculation and measurement of tangible and intangible assets. However, the authorized rules of the budget and accounting system do not, in itself, provide sufficient information for the calculation of concrete costs and tariffs / prices for specific municipal services. Thus, in relation to the approved budget and accounting system, a number of additional elements need to be set up for the preparation of cost-related costs.

Firstly, it is due to the fact that the chart of accounts may not necessarily be divided into the areas where the preparation of cost conditions may prove necessary in accordance with the requirements of the Clan. For example, the law on the challenge of challenge. It is therefore to be expected that, in a number of cases, cost-scaling costs for a proportion of an activity delimited to a single function / grouping in the context of the Clan, for example, by the calculation of the costs of specific actions ; activities in the integrated institutions. Contrary to this, situations may also be expected to arise where the cost of an activity is desired to be incurred by a number of different functions / groupings, such as at the expense of costs relating to miscellaneous help / service functions.

Secondly, it is because of the fact that the costs of all the resources included in the production process will not necessarily be reflected in the approved budget / accounts. This applies, for example, to the cost of the cost of the base capital linked to the production of municipal activities.

It should be noted that this guide is based on the principle of the inventory of long-term average costs. In this context, account shall be taken of the incorporating all costs, including both the variable and fixed costs associated with the production of the municipal services. The guidance can therefore not immediately form the basis for the calculation of the marginal costs of a given activity (that is, the costs of producing an additional unit of the service concerned). It should be noted, however, that in the instructions the possibility of the follow-up costs arising from, for example, the use of external suppliers, must take account of the fact that not necessarily all costs are linked ; with a given activity immediately falling away for the use of external suppliers ; 12) In the case of the charging of costs, it may also be noted that the Financial Administrative Guidance of the Finance Ministry for the pricing and cost-scaling for the state is also referred to the principle of the specification of the accounts ; long-term average costs.

9.3.2 Limitation of cost-scaling

In the case of a cost reduction, the cost of the cost must be demarcated in the event of the cost of the costs incurred. It must therefore be clarified that costs must be made up for a special unit, for a specific benefit, a more general type of benefits, etc.

In this specific case, it must be decided, for example, to define costs, for example, to the very operation of an institution. In that case, it is sufficient to insure the institution's costs alone. On the other hand, a statement of the total cost of a given benefit, such as the care of nursery children, must be taken into account for a number of common costs linked to the benefit. This applies, for example, to the central administration. Where the cost control is to be used in the case of outsourcing, it may, in some cases, be appropriate to take account of any associated costs associated with the use of external supplier.

It is vital, therefore, that the cost of loading should be limited to the purpose of the call to the calculation. It is essential to make such demarcation in order to be able to execute all relevant costs for the activity in respect of which the costs are to be made.

In this context, it should be noted that in the calculation of the costs of a given service production as a general rule, the costs of political activities, regulatory tasks and so on, with reduced calculations in themselves, are not included ; the purpose of making up the costs.

9.3.3 Conceptual Clarification

They expenditure ; for each year the budget etc / accounts performs to the average wages, purchases of goods and services, etc. The expenses to do so may cover the purchase of benefits and products consumed in full in the course of the year. However, the cost can also cover the purchase of benefits and products that are used over a number of years, such as buildings and machinery. Expenditure can thus fluctuate from year to year and will not necessarily reflect the actual resource consumption of individual years by the provision of municipal services. In other words, the cost of resources is equivalent to the costs of the period.

Costs , on the other hand, reflects the value of the resources consumed during the production of municipal services. The costs of a given period are therefore not necessarily coincided with the costs associated with the corresponding period. The cost of a given product shall be made on the basis of the costs associated with the consumption of the product in the production of the product.

In the case of costs, particular attention must be paid to the fact that there is a difference between costs and costs in the individual year. Therefore, only the figures that figure in the budget / accounting of the year must be drawn up for a specific task. Furthermore, it should be noted that the total cost of the total costs is calculated and not a direct statement of size. The cost calculation may, therefore, contain a number of calculated items that do not appear at any time in the municipalities ' s budgets / accounts.

9.3.4 The content of the cost-scaling

Cost scalculling shall include all costs for the nearer defined activity. However, a number of costs may be placed on the production of the activity-e.g. pay, materials, etc. There may be a need to calculate costs which are not directly linked to the production of the person concerned ; activity. It may be costs that are included in the budget under the municipality's central administration-for example, payroll management-as well as costs of interest and the depreciation of capital. Additionally, depending on the definition and purpose of the cost-cube, there may be a need to terminate any associated costs associated with an activity. For the calculation of follow-up costs, refer to section 9.6.

The costs incurred by a given benefit may be divided into the following two categories :

-WHAT? Direct Costs

-WHAT? Indirect Costs

It should be noted that there is no clear demarcation between direct and indirect costs. The same cost may, for example, in some municipalities, figure as a direct cost, while in other municipalities, it may be an indirect cost-depending on how the individual municipality has decorated its business. If the activity in question is organized with an independent administration, the cost of this will be included in the calculation as a direct cost. On the other hand, it is a common administration where the activity in question is managed by a unit that manages several activities, the cost of administration will be involved as an indirect cost.

9.3.4.1 Direct Costs

The costs that can be directly related to a given activity are referred to as direct costs. For the direct costs, typically, there is a time-related interclash between the costs that can be directly attributed to the activity and the corresponding cost. This applies to typical, for example, to pay and services.

However, some acquisitions are not always used at the same time as the cost of the expenditure is to be held. The costs of this year are not set out in the year's budget. This may apply to, for example, the purchase of materials that are added to the repository. It is essential that the cost of the spent resources directly involved in the production process is considered as a direct cost.

Direct Costs Examples are

-WHAT? wage (all the salary units, including pension contributions and holiday pay),

-WHAT? overwork / merwork

-WHAT? missions and transport services ;

-WHAT? purchase of materials and specially purchased appliances (apparatus used more than one year and equal to or greater than the 100 000 DKK 100). or that of the local authority fixed at the back of the range of 50,000 to 100 000 kr., cf. in Chapter 8, shall be included as capital ;

-WHAT? foreign services

-WHAT? repair and maintenance costs

-WHAT? rent

-WHAT? electricity, heat, water

-WHAT? assurances

9.3.4.2 Indirect Costs

The indirect costs are costs which are not directly attribuable to the activity in question. The indirect costs are made up of a variety of types of costs. First of all, a number of indirect costs are involved, which act as a cost in a different place in the municipality's budget-here is a typical case of joint costs for, for example, premises, administration and so on-must be taken into account in a number of areas. Costs which do not necessarily feature in the budget of the year-such as costs of depreciation on buildings. Finally, costs which, in general terms, are not made in the budget-for example, the interest rate for operating and plant capital must be included.

It should also be noted that, in the event of the balance of the indirect costs, account must also be taken of any associated costs associated with a given activity, such as leckable buildings, which are expected to be unused for a period of time ; waiting for civil servants. For the calculation of follow-up costs, refer to section 9.6

Examples of indirect costs are the following :

-WHAT? room expenses (rent, heat, water, electricity, cleaning, maintenance, etc.)

-WHAT? office expenses (telephone, porto, office supplies, etc.)

-WHAT? indirect wage conversion (canteens supplement, after training) ;

-WHAT? computerised expenditure,

-WHAT? costs of management, administration and so on ;

-WHAT? assurances

-WHAT? development costs

-WHAT? calculated official pensions ;

-WHAT? calculated cost of statutory insurance ;

-WHAT? estimated damage cocontments (self-assurance)

-WHAT? the forging of operating capital ;

-WHAT? the interest rate of the plant capital ;

-WHAT? depreciation of fixed assets ;

Due to the often indivisible nature of indirect costs, they must typically be distributed according to a distribution key. The essential part of the choice of distribution keys is that a realistic account is taken of the costs involved in the production of the activity in question, for example, by the calculation of time consumption. Another distribution key is the salary part where the proportion of Community expenditure is calculated from the amount of the cost of the activity to the activity, in relation to the total cost expenditure of the area. Alternatively, for example, the number of employees, the area or the local expenses can be used as a distribution key.

9.3.4.3 The time-down of expenditure

The timing of expenditure in relation to the consumption of production factors can be split in the following way :

-WHAT? expenditure incurred for one year and where consumption takes place in the same year, such as wages and goods purchases,

-WHAT? expenditure incurred for one year, but where consumption occurs in a previous year or in a later year-for example, materials purchased for storage, which are only consumed in a later year, construction and purchase of buildings, and civil servants.

As you can see, in some cases, there will be a difference in the timing of costs and costs. This is because, as I said earlier, the entire resource consumption of the production of a given activity does not necessarily take place the year in which the expenditure is to be held.

Furthermore, it should be noted that in the cost-scale there should be a number of costs which are not part of the municipality's budget / accounting. This applies, for example, to the cost of the settlement of the bottom capital and the costs of self-assured municipalities similar to what the municipality should have paid in the premium, provided that it was insured-for example through an internal insurance scheme.

The cost concepts included in the overall cost scales may be redone as follows :

Direct cost that is a cost in the municipality's budget in the same year

+ Direct cost, which is a cost in the municipality's budget for another year

+ Indirect cost that is a cost in the municipality's budget the same year

+ Indirect cost that is a cost in the municipality's budget in another year

+ Indirect costs that are not in the municipality budget

= Total cost

9.3.5 Cost associated with the capital appliance

Cost associated with the capital shall include the costs of depreciation of fixed assets (machines, buildings etc.), and for the forging of operating and plant capital. Costs of this are included in the cost-scaling on an equal footing with other costs, but are treated separately here because of the special circumstances that apply to the calculation of such costs.

9.3.5.1. Depreciation of plant capital

Cost-scale costs are included costs for the depreciation of plant capital. It must be pointed out here that the assets to be depreciate can perform in both the operating and fixed budgett/accounts. For example, the cost of computer equipment over the operating budget must be included in the callin. From 1. In January 2004, inter alia, the facility must include, in accordance with the installation, cf. Chapter 8-the overall balance sheet of the balance sheet is comprehensive, both financial and material assets. This will be evident from 2004 on which assets are written.

Depreciation of depreciation is carried out in accordance with the linear method, which shall be written all the time each year, cf. Chapter 8. The size of the depreciation percentage will be determined from each asset ' s expected lifetime / use time. The life of the living shall correspond to the period during which the plant, taking into account its nature and the cost of the repair and maintenance costs, are estimated to be used in production. Work with physical or economic life can be worked out.

The physical life span is determined both by the slime and more activity-dependent factors such as the wind and weather. For example, the economic life is determined by the technical obsolescence (new technology, new production methods, etc.). If the economic life cycle is shorter than the physical, the economic life should be used as a starting point for the calculations. It should also be noted that, when calculating depreciation, any scrap values must be taken into account.

For a detailed description of the general rules for the calculation of depreciation and so forth, reference is made to Chapter 8.

9.3.5.2. Compensation of operating capital

In the cost scale, the cost of operating capital shall be calculated in the case of an activity to which significant costs are linked to liquidity-related costs associated with the execution of the task. Compensation of operating capital must respond to the costs incurred in relation to liquidity in connection with production.

If the activity is paid on a continuous basis, for example, that is calculated on a continuous basis, as well as at a conto billing-you will be able to look away in the recalculation of the operating capital. Similarly, if the production time and credit card are very short.

On the other hand, it is a longer production period, where the payment of the product only takes place at the time of delivery, possibly due to the credit, it may be necessary to incorporate a transfer of the operating capital into the recalculation.

The market interest rate will be the relevant interest-rate in these calculations. As the forging of operating capital is used as a starting point, a current / short interest rate is used.

9.3.5.3. Facility Capital Probe

Cost scale is included costs for the cost of plant capital. The calculation shall be based on the basis of the residual value of the assets. The recalset value is calculated as the purchase of the previous year's calculated depreciation, cf. Chapter 8, by the way.

For the purpose of calculating the cost of the processing of the plant capital, all major fixed assets, whether they appear on the operating or the equipment budget, are included. For example, a computerized system of equipment over the operating budget shall be forfeited to the associated costs of the calculation. From 1. In January 2004, in accordance with the mandatory installation, in accordance with the requirements laid down in the compulsory installation, Chapter 8-the overall balance of the balance sheet is comprehensive, as well as financial as physical assets. From 2004, the interest rate shall be carried out on the basis of the registrations in the plant correlation.

The determination of the interest rate to be used for the calculation of the value of the asset shall be determined on the basis of the nature of the individual plant asset.

In the case of assets with a longevity, a percentage rate of interest shall be used, which represents the average interest rate over a longer period. Here, for example, the effective average 10-year-old government bill can be based on the National Bank of Denmark's National Bank. For assets with a shorter life, a shorter interest rate can be used.

9.3.6 Following costs

Feelings are being raised on an equal footing with other costs. Whether costs should be taken into account in the cost of cost, however, depends on the purpose of the calculation.

If a task is intended to be performed by an external supplier, there may be some costs that do not fall away, although the task will no longer be carried out under its own aegis. In order to consider the use of external suppliers, account may be taken of the consequrate costs associated with external task execution.

An example of the following costs which are not immediately disregarded by the use of external suppliers,

-WHAT? rent-house rent for rooms which can only be terminated after the initiation of a new period ;

-WHAT? depotable municipal buildings which are expected to be unused for a period of time ;

-WHAT? the rental of machinery which can only be terminated after the initiation of a new period ;

-WHAT? any available machinery which will be wholly or partially unused for a period of time ;

-WHAT? retraining of staff,

-WHAT? waiting money for civil servants (on-call pay) ;

-WHAT? share of common functions which can only be adapted after a period of time ;

In addition, there may be instances where new costs will arise for the municipality if it no longer performs the task itself, but instead gets the task run by an external supplier. An example of this may include additional costs for the supervision and control of the external supplier.

9.3.7 VAT

The question relating to the calculation of VAT must be treated differently depending on the purpose of the call for the purpose.

Here is a distinction between the call for a task to run task for another public authority and the calciation of a price for comparison with a private supplier.

In addition, the calls for a call for the execution of the task of another public authority relate to the activities covered by the tax on value added tax or not.

Where the recalculation is drawn up in order to submit an offer to perform the task of another public authority with respect to the value added tax law, the cost of the municipality or County commons shall be calculated exclusively from VAT in the actual area ; cost-colt-i.e. that expenditure on raw materials, for example, must be included in the calculation of the VAT exclusive. In return, VAT must be added at the price (the total cost cube), which the municipality or county municipality offers to perform the task in question. The procedure corresponds to the current system, for example, for municipal utilities.

On the other hand, it is a declaration of an offer on a duty exempt from value added tax, cf. The VAT cost of the value added tax shall be included in the cost shredder, regardless of the fact that the VAT expenditure is actually reimbursed via the municipal VAT settlement scheme. On the other hand, the submission of tenders on the execution of such tasks shall not be attributed to VAT to the bid price.

If the cost scales are designed to compare the price with the quotation from a private supplier, the calendar must be disregarded from VAT costs. The purchase tax (i.e.) must be disregarded. the VAT paid by the municipalities in the purchase of goods and services not included in a VAT-registered company in the municipality-which will be refunded under the municipal VAT system. Furthermore, the registration of VAT-that is to say, must be ignored. the calculation of VAT with the customs services which are taking place in relation to VAT-registered activities in the municipalities-which are offset as Inbound VAT in Tax Accounts in relation to the Customs and Taxi Authority.

For the more detailed description of VAT, reference is made to Chapter 2.6.

9.3.8 Help table to use for cost calculation

The following is a schema that can be used when the costs are associated with a given activity. It should be noted that the scheme alone has been drawn up as a tool for the use of the cost calculations-there is therefore no requirement for the application of the scheme. It should be noted in this connection that the scheme does not necessarily involve all the costs that are relevant in the specific cases, but must be seen as a general help for the preparation of cost-related costs.

Help table for use for cost-culations

9.3.9 Cost calculation example

The following sets an example of the calculation of the total costs linked to the care of children in a nursery in an integrated day care institution. The example sets the example of the general preconditions for the example, as well as the overarching cost elements in the calculation. The individual elements of the calculation are then shown in the general aid scheme for cost scale and the amount of the Appendices A-D.

9.3.9.1. General preconditions

The total cost of collecting the children in a specific nursery ward in the municipality is desired. In this way, the costs must be linked both to the operation of the nursery, as well as the units of joint operations relating to the nursery, including part of the cost of the central administration of the childcare centre.

The wing room is in an integrated institution comprising both a crèche and a kindergarten part. In the institution, staff are employed, who are attached solely to the nursery section and staff, who are only associated with the kindergarten part. In addition, the lullaby's own budget has its own budget for the purchase of various materials, equipment, services, etc. There is also an executive manager who is responsible for the entire institution. In addition, there are a number of other interconnection costs between the day care and the kindergarten part-such as expenses for cleaning, maintenance, electricity, water, heating and so on.

In the central administration, a number of people are employed, who are solely concerned with the central administration and coordination of the municipality's day-to-day territory. These people are physically located at City Hall.

In addition, there is a Borne and ungeable management, which is associated with a managing director and a secretariat. The director and the secretariat shall be physically located at City Hall and are working on a number of tasks related to the stock exchange and ungested area-thus the institution of the Executive Committee alone is a part of the Director's and secretariat's work.

It should be pointed out that the following statement of costs does not cover all types of costs that can be included in cost-related costs, but alone is a cost calculation alone.

The total direct and indirect costs may in the example be shown below as shown below. The costs incurred have been taken up on the basis of the general scheme for the calculation of the total costs. In accordance with Annex A D, the calculations specified in the schema shall be explained.

9.3.9.2. Parent items in the cost scale cube

Direct Costs

Indirect Costs

Total Costs

9.3.9.3. Example of cost calculation when using the wheel schema.

Appendix A Calculation of payroll costs

Below is a specified example of the calculation of the annual payroll costs for staff employed in the day care center of an integrated daycare facility. There are in the day care unit employed 6 full-time pedagoger, three full-time educational helpers, and a part-time cook-help. In addition, the lullaby unit is assigned to 400 Vikers every year.

It is noted that the working-specific supplement to the staff employed in the staff shall be assumed to be capable of being taken up as equal to 3%. of the pay.

Salary costs relating to pedagogues, pedagogaigers and kitchen staff

Salary costs relating to temporary carer

Total payroll costs

Appendix B Appendices of joint costs from the integrated institution

The wing room is in an integrated institution consisting of both a crèche and a kindergarten part. In an institution, there is a number of common costs between the day care and the kindergarten part. Joint costs relate to the head office, office expenses, cleaning, playground, repair and maintenance costs, electricity, heat, water, insurance, etc. Total costs are apparent from the institution's budget.

The manager is an official of the staff, which shall include the costs of the future official pensions of the manager. The costs of this shall be assumed in such an example as 19,5% of the year. The salary of the manager. The cost of this is not part of the year's budget.

With regard to the division of costs between the day care and the kindergarten part, it is assumed to be a fair and fair use of a distribution key based on wage costs. The salary for the entire staff group-excl. salary to the manager-in the nursery and nursery-nursery part represents 4.300,000 kr. The labor ' wage costs ' wage costs are 2,259.575 crane, cf. Appendix A. The share of the intersection of the joint expenditure of the integrated institution shall be discharged to 2.259.575/4.300,000.

Boot Costs between the nursery-nursery and nursery part

Appendix C Appendices of joint costs from central administration

The following is an example of the calculation of the cost share from the central administration.

In the municipality, 3 full-time employees are employed and a part-time employee directly linked to the central administration of the day-to-day operation of the office. Employees are employed in an office that alone deals with tasks related to the operation of the day-to-day institutional area. Employees do not perform authority tasks. It is noted that all payroll contributions shall be taken into account. One employee (manager) is an official of staff. The cost of the official pension shall be assumed to be capable of being indischarged to 19,5%. The salary of the manager.

In addition to the payroll costs of employees directly linked to the central administration of the daily institution, other operating costs must be included for the rent, office teams, cleaning, material purchases, etc. operating costs are taken in the example in general to be able to be made up to 17%. payroll costs for employees employed in the central administration. It is noted that this presets the fact that the municipality itself owns its administrative buildings, why there are no costs for rent. However, the costs of depreciation of the management structures shall, however, be included as part of the costs associated with the capital appliance.

Intersection costs for the central administration, costs directly related to the daily institutional area ;

The central administration of the operation of daily institutions forms part of the Child and Child Services. The salary cost to the director and the secretariat relating to the Child and Child management may be made up to 2.100,000 kr. Hence, the salary costs to the director 475 shall be the director of official service. The cost of the official pension shall be considered to be possible to be made up to 19,5%. of the Director's salary. Furthermore, it is assumed, based on an assessment of the proportion of the employees ' share of the time spent, which relates to the agenda, that the entire day of the institution should be given a number of approvalents. 15%. of the entire payroll costs related to the CEO and secretariat of the ungemanaged services.

In addition to the CEO and secretariat of the Child Manager and Secretariat, other operating costs must be collected for the rent, office, cleaning, material purchases, etc. The other operating charges for the director and The secretariat shall constitute 17%. of payroll costs for the employees of the Child and Child Services, cf. above. It is noted that this presets the fact that the municipality itself owns its administrative buildings, why there are no costs for rent. The agenda is being taken up in the example of approximately EUR 1 000. 15%. for the entire other operations costs related to the Director and the secretariat of the ungemanaged services.

Moreover, the costs of the municipality's salary and staff allocation are included. It can be done to the local government's salary expenses relating to the local authorities ' salaries and personnel. $1,500. per full-time employee of the municipality. The other operating expenses for office teams, cleaning, material procurement, etc. relating to the salary and personnel department is 17%. the cost of labour, cf. above. There are, in total, 120 full-time workers employed by the local authorities ' daily institutions.

Intersection costs for the central administration, cost of the central Borne and ungemanaged management

The contribution of the Community to the central administration to the central administration may, on that basis, be shown in the following table. It is assumed here to be true to distribute joint costs to the nursery by using a distribution key based on labour costs. The total payroll cost including the costs of officials relating to the staff at each day ' s institutions shall be at 9.500,000 kr. Salary expenses for crèches in the integrated institution shall be calculated as the sum of the total salary of the workers in the nurseries (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

Joint cost of the central administration, total

Appendix D Account for capital expenditure

In the case of the inventory of costs associated with the capital apparatus, it should be noted that in the set example, capital costs are included in the basing unit itself in the integrated institution and capital appliance. central administration of the day institutional area. Depreciation is carried out on the basis of the historical cost and the linear depreciation method, cf. Chapter 8, by the way. Furthermore, it should be noted that, in this example, there is no basis for the cost of operating capital for the purposes of the recovery of the operating capital.

In the case of the inventory of costs associated with the capital apparatus, it should be noted in particular that the compulsory establishment of a construction product equipment in the course of 2003 shall provide a basis for the calculation of the costs associated with the capital appliance. Rules for the preparation of the plant cardline are described in Chapter 8. It will, on the basis of this, be possible to set up the depreciation of the year, as well as the accounting value, which can be calculated for the calculation of interest rates.

As far as the lullaby parts of the integrated institution are concerned, the acquisition value of the entire institution shall be set at 9 million. DKK The building is 10 years old and is estimated to have a total life span of 30 years. Thus, the annual depreciation accounts for 300 000 kroner. and the value entered can be raised to 6.0 million. DKK As the interest rate, the average effective 10-year public interest rate is being used as the result of the Danish National Bank. The Rent is here at 5.65%. With regard to the distribution of capital costs between the day care and the kindergarten part, the area of the lullaby is used in relation to the kindergarten part. The institution is at a total of 280 m 2 Hence the lullaby section of 140 m. 2 ... kindergarten. 125 m. 2 and office 15 m ; 2 The area of the offices rooms shall be allocated to the nurseries section and kindergarten, respectively, with the same distribution key as used in the distribution of the salary of the manager, i.e. 2,259,575/4,300,000. In the light of that background, total 148 m. 2 is to be carried to the nurseries.

In addition, in the nursery, there is a newer kitchen for an acquisition value of DKK 150,000. The kitchen's five years old and has an estimated life span of 15 years. The annual depreciation is 10,000 kroner. and the value entered can be made up to $100,000. The rate of increase is set at 5.65%.

Costs of the rods in the nursery

In the case of the capital cost of the central administration of the day of the institution, it should be noted that all employees regarding the central administration of the day-institutional area are physically located at the municipality's town hall. The Acquisition value of the town hall is set to 90 million. DKK City hall is 25 years old and has an estimated life span of 50 years. The annual depreciation amounts to 1.8 million. DKK and the accounting value is 45 million. DKK As the interest rate, the average effective 10-year public interest rate is being used as the result of the Danish National Bank. The Rent is here at 5.65%.

As far as the distribution of capital charges is concerned, area distribution is used here. City hall is 950 feet. 2 This is where 175 m is used. 2 for joint facilities, including canteen, salaries and personnel departments, toilets, etc. In the light of that background, the capital expenditure is distributed from a total area equivalent to 775 m ; 2 .

Persons employed in the central administration of the day institutional area use 32 m 2 for offices. Against this background, a proportion of the capital expenditure relating to the day institution equivalent to 32/775 shall be taken into account.

The Borne and ungemanager secretariat and manager has 52 m available 2 As has already been said, it is a fact that the management and secretariat of the youth management and secretariat will be using some of them. 15%. on working time in the field of day care. To this end, a proportion of the capital expenditure is to be included in the daily institutional area, corresponding to 0 ,15 * 52/775.

In the distribution of the share of the institution's area of capital expenditure on the central administration, the same distribution key is used here as indicated in Annex C-that is to say, the pay share of the nurseries in proportion to the overall salary sum for the daily institutions, corresponding to a proportion of 2.444.821/9,500,000.

The cost of the institution of the institution to the central administration of the central administration alone in the area of the day of the institution ;

The cost of the institution of the institution to the capital of the central children and ungedmanagement

The cost of the day for the construction of the capital of the capital of the central administration

1) Plus / minus posting on an external species means that the same external type is debited and credited.

2) The main rule is that the buying-in price shall be exclauum. VAT, subject to specific rules, subject to specific rules. Amongst other things, concerning dubial housing, where the statement is to be carried out. VAT. Reference is made to Chapter 2 Section 6 relating to VAT.

3) Annual report-comments for the annual accounts bill, 353-354.

4) A definition of the individual concepts lies at the back of this chapter.

5) The value entered is calculated on the basis of the above values.

6) The depreciation base is also a constructed value.

7) However, for the category of material fixed assets, non-operational assets are also considered : assets not used directly in production, e.g. infrastructure, etc.,

8) The setting of a scrapbooking cannot be expected to be expected to rise below the cost of price increases, including inflation gains.

9) With the exception of VAT.

10) Unless they were expected to fall below the triage limit of $100,000.

11) In this respect, the rules on the Social Affairs Ministry, for example, can be identified in accordance with the law of free choice of personal and practical assistance, which entered into force 1. January 2003.

12) In this context, it must be stressed that the costs incurred under the free choice of suppliers of personal and practical assistance, as well as the law on the execution of tasks of other public authorities, are based on the principle of the statement of the the long-term average costs.