Announcement Of Financial Statements, Etc. For Payout Denmark

Original Language Title: Bekendtgørelse om regnskaber m.v. for Udbetaling Danmark

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Overview (table of contents)

Chapter 1

Basic requirements for the annual report

Chapter 2

Compilation, classification and nomenclature

Chapter 3

Note information

Chapter 4

Auditor's statement

Chapter 5


Chapter 6


Chapter 7

Date of entry into force of

Annex 1

Outcome statement and balance sheets

The full text of the Announcement of financial statements, etc. for Payout Denmark

Under section 21, paragraph 9, of the lov nr. 324 of 11. April 2012 for Denmark is determined: Chapter 1 basic requirements for the annual report section 1. Payment must take an annual report in accordance with the Danish financial statements Act and should at least follow the rules for large corporations after accounting class C, as well as the additional requirements for the presentation of the annual report contained in this Ordinance.

(2). The Danish financial statements Act Chapter 2 (a) and 13-25, § § 83 (a), 99 (a) and 101 and annex 2 shall not apply.

(3). Denmark must post the payment, etc. After posting the Act's rules.

Chapter 2 drafting, classification and nomenclature section 2. Income statement and balance sheet shall be drawn up in accordance with Annex 1 of the Executive order. In the income statement and balance sheet may add new entries, if the amount of the entry is significant, and if the nature or function of the new record is different from the other entries.

Five-year overview in the management report

§ 3. The management report must show an overview of the last five years with key figures and ratios for service types, as follows from Annex 1, the labour market Supplementary pension administration costs under section 15 of the Act on Payment, and Denmark respectively, municipalities and State administration contributions in accordance with Chapter 10 of the law on Payment Denmark and relevant key performance indicators.

The profit and loss account

§ 4. The profit and loss account shall be divided into a result of Denmark's Payment performance company and a result of the management company, see. Annex 1.

(2). Performance undertaking included entries on the services provided by the payment authority has the responsibility to withdraw Denmark, which entered the amounts in the financial year is held to the citizens. Additional Funding from the State and the records included Funding from municipalities, which entered the amount, as is revenue carried over from the State and municipalities respectively.

(3). In the administration undertaking included administrative costs, where the entry costs that are associated with managing Payment Denmark, are listed. Further contributions from the municipalities and Administrative record forms part of the State, which covers revenue from municipalities to cover administrative undertaking.

Chapter 3 Note information § 5. To be given in the notes to the profit and loss account be information about the State and the individual municipalities finance respectively of the performance company, see. section 4, paragraph 2.

(2). To be given in the notes to the administration costs of the basic regulation. § 5, paragraph 3, be information about administrative costs distributed on categories, see. Annex 1, section 1.1-1.5, as well as costs for comprehensive control.

§ 6. Notes to the financial statements profit and loss account shall contain a breakdown of the amount as the payment Denmark charges as a result of set-off and claim to repayment of benefits as a result of the control of the services to be received wrongly and against the better judgement of the citizen.

§ 7. Notes to the profit and loss account shall contain a specification of the State and the individual municipality's administrative contribution.

§ 8. Notes to the balance sheet shall indicate the year contained and refunded the sales tax. The VAT refund shall be distributed between the State and municipality.

§ 9. Notes to the balance sheet must specify boligstøttelån and other similar balances, which are paid out of the cash-out Denmark.

Chapter 4 Auditor statement § 10. If Payment by the registration of a case and Denmark in the calculation of the grant or subsidy is using an it system, or if the processing of data wholly or partly by other than Denmark, must the Board for Payment Payout Denmark ensure the existence of an independent accountant with high degree of security for: 1) to the overall system, data, and operational safety are and work with integrity, 2) to the internal controls in the specific subjects and support systems , including collection and payment systems, ensures a complete and accurate treatment of approved transactions, 3) to business processes and internal control procedures of the data handler is organised and operates with integrity, and 4) to the review at the data handler has not been aware of facts which run counter to the requirements of the law relating to payment Denmark or other legislation.

Chapter 5-Budget section 11. Payout Denmark shall prepare budgets for Central and local government total and individual administrative contributions, covering a period of at least 2 years. Budgeting of benefits must be done on the basis of the current budget bill or the proposed budget. Budgets must be approved by the Board of Directors for payment before Denmark 1. August the year before the budget year.

(2). The layout of the budgets referred to in article 6. (1) must accompany the entries in annex 1 of the Executive order.

Chapter 6 the publication section 12. The annual report must be published no later than 6 months after the end of the financial year. Publication must at least be at the website of the Danish Ministry of Social Affairs and integration and on the labour market Supplementary Pension website.

Chapter 7 entry into force § 13. The notice shall enter into force on the 1. October 2012 and have effect from and including the financial year 2012.

The Ministry of Social Affairs and integration, the 28. September 2012 Karen Haekkerup/Bent Nielsen

Annex 1 Outcome statement and balance sheets

List of annexes

Income statement schedule

1.1. National pension

1.2. Early retirement

1.3. Housing benefit

1.4. Maternity benefits

1.5. Familieydelser1)

Services in all

2.1. Financing from the State

2.2. Funding from the municipalities

Funding total

I. Outcome of the performance company

3.1. General administrative expenses

3.2. Formation expenses

Administrative costs total

4.1. the contribution from the State Administration

4.2. Administrative contributions from municipalities

Management contribution in all

5.1. Interest expense

5.2. Interest income

Financial items in total

II. the performance of the management company

III. Profit for the year

Balance sheet


Current assets

I. Accounts Receivable

1.1. Debts owed by citizens

1.2. Loans and advances to State

1.3. Debts owed by municipalities

1.4. Receivables from arbejdsmarkedets tillægspension

1.5. Other receivables

1.6. Accruals and

II. Cash and cash equivalents

Current assets total



In The Business Capital

II. Transferred surplus or deficit

Equity total

Liabilities (short and long fristende)

1.1. Debt to citizens

1.2. the debt to the State

1.3. Amounts owed to municipalities

1.4. the debt to the arbejdsmarkedets tillægspension

1.5. Liabilities to banks

1.6. Other Payables

1.7. Accruals and

Liabilities, total Official notes 1) family allowances, alimony, child support paid and not shown advance advance shown paid child support, children's and youth performance