Chapter 1	Access to lockup and so on
Chapter 2	Box conditions and conditions for borrowing etc.
Chapter 3	Pensation
Chapter 4	Entry into force and transitional provisions
Appendix 1

Publication of the municipalities ' borrowing and communication of guarantees and so on

In accordance with section 41, 58 and 59, in the laws of the local authorities, cf. Law Order no. 971 of 25. July 2013 :

Chapter 1

Access to lockup and so on

§ 1. A municipality's total borrowing must not exceed the municipality ' s access to the granting of loans under § 2 and § § 16-17.

§ 2. A municipality's access to the grant of a loan, cf. in the individual financial year. section 3 shall correspond to the sum of the following municipal net costs :

1) The investment expenditure of the undertaking and the production of electricity by incineration of waste, cf. Section 4 (4). ONE, ONE. pkt;, in the law of electricity supply.

2) The cost of the transfer of assets to universal service providers, cf. ~ 102, paragraph 1) Two, in the power of power supply.

3) The investment expenditure on the production and distribution of gas (excluding natural gas) and heat, including the cost of investment in waste incinerators, with heat exploitation.

4) The investment cost of waste incineration and so on in waste incineration in waste incineration plants with heat exploitation shall apply to paragraph 1. 3.

5) The cost of construction and maintenance, disorientation and improvement of collective energy supply facilities (excluding electricity) with accessories, including the wiring. For energy supply facilities, provision may be made for the provision in section 10 (4). 1, the nominal loan shall be accepted by up to five years of freedom of payment.

6) The cost of energy-saving measures in buildings or installations belonging to the municipality or an institution whose borrowing is entered for the municipality, cf. Section 3, paragraph 3. 1, no. 3 and 4. For the purpose of energy-saving measures :

a) such measures, concerning energy consumption resulting from an energy labelling drawn up in accordance with the publication of energy labelling, etc. in buildings,

b) replacement of light sources and fixtures for more power-economic types, purchase of automation of electricity consumption, and the replacement of electricity and electricity-related electricity and electricity-related electricity types ;

c) measures to be taken by the building code ' s energy requirements for the existing construction, in accordance with the publication of the structure of the building code.

7) The cost of installing electricitor or heat-producing plants based on domestic, including renewable energy sources, in existing properties for municipal purposes.

8) The cost of the expenditure, including the proposed guarantees, to measures covered by a programme of reorganisation under the law on urban renewal and housing improvement, a decision pursuant to the law on urban renewal or in a decision ; the application of the law on urban renewal and development of cities, but only 95%. of expenditure, including the proposed guarantees, for decisions after the 31. December 2000.

9) The expenditure in the execution of improvements to municipal residential buildings by proposals of the resident representatives or by the requirement of the resident representatives or by a majority of the tenants.

10) The expenditure of the municipality's second-rate income in accordance with Article 2 (2). 7, in the Law of Housing Housing and Other Housing Communities.

11) The cost of proposed guarantees in the construction of supporting private cooperative housing under the law of housing and the law of public housing as well as subsiding private cooperative housing, etc. or the construction of unsupported private cooperative housing in accordance with the law of public housing as well as subsiding private cohabitat, etc., and the law of general housing etc.

12) Expendius, excl. the basic capital, by means of the construction or acquisition of municipal general living housing in accordance with the law of general housing, etc., the cost of extermination works, etc., in municipal general living quarters, in accordance with the same statutory, paragraph 91 (1). 8 and Article 92 (2). 3, cf. Section 96, the cost of extraordinary renovating work in municipal elderly homes, in accordance with the same statutory section 98 (3). 2, the cost of construction, acquisition or restructure of high housing, in accordance with the same law, section 149 a and the cost of the repair of construction damage in municipal elderly homes, in accordance with paragraph 157 (3). Paragrav1 and 2, for the purpose of elderly housing and high-housing, irrespective of the provision in section 10 (4), 1, shall be deposited in credit institutions and in Municipality in accordance with the rules of the law on general housing, etc.

13) The cost of acquiring and depositing properties into housing for inhabitation as provided for in the Integration Act.

14) 85%. of the expenditure for the acquisition of land and property to the municipal supply of land with use Code 05 : Agriculture, 07 : Fruit plantation, garneri and nurseries or 17 : unbribed agricultural pariesi; and so on by the public, at the latest by the public ; Real estate assessment.

15) The expenditure on the acquisition of property pursuant to section 47 A in the planning. If the loan is to be taken in accordance with this provision, the loan shall be fulfilled when the property is transferred to the local authorities or to deposit in accordance with the rules in section 6.

16) The expenditure on loan after paragraph 1 (1). 1, on loan to the payment of property taxes, deduced from the loans granted during the financial year.

17) The expenditure on or legal support for replacement, new building and renovation of ferries and ferry services in the ferry services listed in the Annex herein.

18) The cost of construction works in municipal ports and municipal self-control ports.

(19) The cost of handling roofs and surface waters as a water company, cf. Section 2 (2). Paragraph 1 of the organisation and economic situation of the water sector shall contribute to the co-financing of municipal installations according to rules laid down in section 1 (1). 5, in the law of payment rules for waste-water supply companies, etc.

Paragraph 2. A municipality's access to the credit includes the following loans :

1) Loans that, after section 3, paragraph (3), 1, no. 3, shall be taken into account for the borrowing of a municipality and which is accepted for the purpose of the undertaking and production of electricity by burning waste, cf. Section 4 (4). ONE, ONE. pkt;, in the law of electricity supply.

2) The loans corresponding to the amount concurrently being used for the intake of old buildings loans or credits, including Accrued interest rates previously recorded in accordance with this notice or similar previous provisions laid down by the Minister for Economic Affairs and Home Affairs.

3) Loans whose provenu is fully used for the inlet of existing loans. In the event of a conversion to a series or annuity loan, it is a condition that the total funding is continuously met in section 10 (1). 1. If the conversion occurs from a standing loan or a loan with a drainage period, it is also a condition that the average maturity of total financing does not exceed 10 years. When conversion to a permanent loan or loan with a drainage period, it is a condition that the total funding is continuously met in section 10 (1) of the year. 2. If multiple loans are readded at the same time to a new loan, the remaining maturity is calculated as a weighted sum of the remaining duration of the loan.

4) The loans and agreements, including the rent and lease agreements, taken from another municipality or an institution whose borrowing is entered for the municipality, cf. Section 3, paragraph 3. 1, no. 3, 4, 6 and 7, where the loan or agreement has previously been accepted or entered into in accordance with this notice or similar previous provisions laid down by the Minister for Economic Affairs and Home Affairs.

5) Outstanding priorities that are taken over in connection with the acquisition of property where the property is acquired by the municipality as an unpaid panthame on a foreclosure. If the priority is to be taken in accordance with this provision, the priorities shall be fulfilled if the property is transferred to the local authorities or to deposit in accordance with the rules in section 6.

Paragraph 3. Where the loan is to be charged in accordance with paragraph 1, 1 in a financial year alone shall be considered to be the expenditure incurred during the financial year in question. The decision on the admission of loans shall be taken by the municipality board at a meeting by 31 December. March the year after the year. Locks must be busy at the latest 30. April the year after the year.

Paragraph 4. In the calculation of the municipalities ' s access to loans under paragraph 1. 1 and 2 shall not include the value of contracts, including rent and lease agreements, the use of properties, premises, facilities, etc., which before the award of the contract have been in the municipality's own, cf. § 11.

Paragraph 5. A municipality's loan access after paragraph 1. 1, no. In each financial year, for each financial year, the investment expenditure shall be deductible from the deductible operating and fixed income for which no expenditure has been incurred, but the maximum amount of the municipalities on the individual supply area at the end of the supply line ; financial year.

§ 3. The borrowing of a municipality shall be taken into account :

1) The loans that are only accepted by the municipality.

2) The part of loans occupied by several municipalities, which, according to the agreement reached, falls to the municipality.

3) The part of loans occupied by local communities, stakeholders, cooperatives, companies, companies, companies, self-locating institutions, and similar authorities with local authorities, which can be attributable to the municipality.

4) loans occupied by other institutions other than those referred to in paragraph 1. 1, no. 1, 2 and 3, and which, by agreement with the municipality, place seats available in order to resolve tasks by law on social services, law on day, leisure, and cluboffer, etc. for children and young people, or the law of active social policy. The loan shall be proportionate proportionately to the places available to the municipality.

5) Outstanding priorities that are being taken over and pawn letters issued to the seller in connection with the acquisition of real estate.

6) Conclusion of contracts, including rent and lease agreements, on the use of property, premises, etc., or agreement on the operation of institutions, the establishment of which may be placed on the same footing with a municipal construction task.

7) The part of agreements, including rent and lease agreements, entered into by local authority communities, stakeholders, cooperative companies, companies, companies, self-locating institutions and similar services, whether or not they are involved, whether or not the use of properties, premises, etc., where the establishment may be placed on the same footing with a municipal task task.

8) Loans or contracts, including rent and lease agreements, which are not covered by No 2. 1-7, to the extent that the municipality shall provide a guarantee or security of the loan or the agreement, and the loan is used for the financing of plant projects or expenditure which may be equivalent to a municipal civil service task.

Paragraph 2. The arrangements referred to in paragraph 1. 1, no. However, 8 shall not be taken into the municipality ' borrowing ', provided that a guarantee is granted for loans for the following purposes :

1) Almene family housing, public youth housing, general ageing housing, high housing and subsidissing private codders or unfunded private codders under the law of public housing and so on.

2) Grunting contributions and private non-governmental roads under the rule of ownership of public roads and on private non-governmental roads.

3) Coastal protection measures carried out by contributory digelag, coastal protection or coastal protection under the law on coastguard protection.

Paragraph 3. The part of the loans occupied by water companies under the rule of the organisation and economic relationship of the water sector in the case of the abstraction and distribution of the use of the water and the investment expenditure on sewage and purification plants, as well as guarantee for this shall not be taken into account for the municipality's borrowing.

Paragraph 4. The agreements, including the rent and lease agreements covered by paragraph 1. 1, no. However, 6, 7 and 8 shall not be taken into account for the municipality ' s borrowing, provided that the audit has checked that the maximum period for three years and does not allow for extension.

§ 4. Loans are made up with deduction of any possible rate of courier. The bonds are being made up to the curvings of the debt securities at the home of these, even though the sale of bonds has not yet been sold.

Paragraph 2. Outstanding priorities and selling mortgages are set up to heading 80. However, loans with a residual maturity of three years or less shall be made up to the nominal amount of the remaining debt.

Paragraph 3. In the calculation of the building loans and, for joint local authority companies, discards, they are taken into account alone loans which are not covered by the provisions of section 9. Such loans shall be taken into account by the amount drawn by the end of the year in excess of the sum of the first year of the year.

§ 5. Inclusion of the sections referred to in section 3 (3). 1, no. The following shall be the highest of the following values : 6, 7 and 8.

1) The cost of execution / purchase costs for the property, rooms, etc. including the VAT.

2) The value of the property used, premises, etc., according to the most recent public assessment at the conclusion of the contract.

Paragraph 2. When a municipality pays an ongoing benefit for the use of property, premises, etc., including VAT that can be refunded under the notice of the VAT refund regime for municipalities and regions, the amount shall be discharged in accordance with paragraph 1. 1, no. 1, excluding VAT, excluding VAT.

Paragraph 3. Reconstruction costs agreed under contract shall be included in the inventory.

Paragraph 4. In subsequent improvements in the form of enlargement, renovation or other recovery which does not have the nature of the general maintenance of the rental, an amount in the borrowing corresponding to the costs shall also be included.

Paragraph 5. When a municipality shall terminate a contract agreement and enter into a new lease agreement within the same financial year or at the latest by 31. In March of the following financial year, the amount shall be reduced in accordance with paragraph 1. 1 with the value of the bonehead of the opamina shall also be done in accordance with paragraph 1. 1.

Paragraph 6. Where a municipality enters into an agreement, as mentioned in section 3, paragraph 1. 1, no. 6, 7 or 8, on the use of property, premises, etc., which at the time of conclusion of the Agreement are not listed, the contract shall be taken into account for the municipality ' s borrowing by an amount which, in the year of the contract and each of the following years, is equivalent to that : the costs incurred shall be incurred during the year in question.

§ 6. You in section 3, paragraph 3. 1, no. 2-8, loans and contracts shall not be taken into the municipality ' s borrowing, where the municipality deposits an amount in a separate account in a bank or deposits bonds with a corresponding exchange value in a financial institution, a real credit institution ; or in Municipality.

Paragraph 2. Depositioning shall be based on the valuation of loans after section 4 or rent-and lease agreements, etc. after section 5.

Paragraph 3. For the period of the loan period or the contract period, the amount of the deposited or deposited bonds may be raised or released after 1 year each year or a five-part-quarter part shall be released (1/25) for 25 years. In addition, each year during the loan period or the contract period, they shall be stared or released to the deposited amounts charged to the amount of interest charged. If the municipality over the years after the landfill has been made available, the municipality may reduce the amount of the deposited with an amount equal to the vacancy of the loan.

Paragraph 4. At the end of the contract, the release of the loan, the municipality may raise the remainder of the deposited amount or the deposited bonds.

§ 7. In the sale of one of the municipality ' s fixed properties, including facilities for which the municipality has accepted loans, the municipality shall enter into that loan, unless the municipality in accordance with the rules in section 6 at the same time the sale deposits an amount equal to the amount by which the municipality is concerned ; the loan concerned may be obtained, cf. However, § 8.

§ 8. In the transfer of one of the premises of the municipality, including facilities for which the municipality has taken out loans, for a company with a limited liability which the local authority fully or partially owns, the municipality shall reduce the amount of the loan concerned by an amount corresponding to in the case of the transfer sum, the part thereof shall be deduced from the share paid by shares or similar in the company (report deposits). In the case of a later sale of such shares or similar, the municipality shall reduce the amount concerned with an amount equivalent to the sales of the shares or the like.

Paragraph 2. The rules of paragraph 1. However, 1 shall not apply where the municipality in accordance with the provisions of section 6 is deposited at the same time as the transfer deposits an amount corresponding to the amount by which the loan in question should have been disclosed in accordance with paragraph 1. 1.

Chapter 2

Box conditions and conditions for borrowing etc.

§ 9. In municipalities, the average over the last 12 months of the daily balances of the function is 9.50.50, cashier and construction loans, Exclate. buildings loans, as soon after the construction work is converted into long-term loans, shall not exceed the average over the same period of the liquidate assets in the liquid assets, cf. the functions 9.22.01-9.11.11 in the "Budget and accounting system for municipalities".

Paragraph 2. The waste credit for municipal communities, partnerships, cooperatives, cooperative companies, corporations, anpartcompanies, and similar government influence, must not exceed 125 kr. per Inbuilding. However, by means of works which may be financed at the end of the admission of loans, additional features may be further drawn on the credit card within an amount equal to the total of the expected final loans, provided that : the conversion shall be implemented as soon as possible after completion of the work.

§ 10. Loans can be admitted as an annuity loan, serial loans, or index loan. The period of time may not exceed 25 years, however, loans to the construction or acquisition of general ageing dwellings shall have longer duration within the limit laid down in the law on general accommodation, etc. loans for purposes of section 2 (2). 1, no. However, 5 may be recorded with maturity of up to 30 years.

Paragraph 2. Loans can also be admitted as standing loans or loans with a draggsfree period. The duration of such loans shall not exceed 15 years and with a drainage flow which shall not exceed average maturity of 10 years.

Paragraph 3. A municipality may enter the terminus business for the purpose of a rate of interest and interest on loan payment and payment of interest and payment, provided that a specific obligation exists to pay interest and payment respectively, respectively, or pay an amount in foreign currency. A municipality must not be devout sponged in the second currency other than Danish kroner or euro.

Paragraph 4. A municipality can reapply loans that are busy with simple interest and / or currency swap agreements. For the purposes of heading and interest-rate protection, terminating work may be used in this context, but not options.

Paragraph 5. A municipality can enter into sales and repurchase agreements concerning bonds (REPOs). A municipality may also issue certificates with maturity in less than 1 year. The Provenous of the agreements entered into and issued shall be subject to standard conditions in the calculation of the local authority casing options in accordance with section 9.

§ 11. A municipal management board cannot without the approval of the Economic and Interior Minister, an agreement, including rent and lease agreement, on the use of property, premises, facilities, etc., equipment, operating equipment or apparatus prior to the conclusion of the contract ; been in the municipality's own. The Ministry of Economic and Interior lays down conditions for approval, including the procedures for landfill.

§ 12. The guarantee for loans can only be communicated if the loan fulfils the conditions for the municipality of borrowing in accordance with the applicable conditions, cf. ~ 10 (1)) Paragraph 1-4 and Section 2 (2). 2, no. 3.

Paragraph 2. Guarantees for loans to the properties of social, cultural and educational purposes shall be followed by any means, irrespective of paragraph 1. 1 maturity rules on mortgages and mortgage bonds and so on.

Paragraph 3. Guarantees for loans intended to be covered by the law on public housing and so on regardless of paragraph 1. 1 the maturity rules in the law on general housing, etc.

Paragraph 4. Guarantees for loans occupied by a water company for purposes covered by section 16 of the organisation and economic conditions of the water sector may, however, notwithstanding paragraph 1. 1 shall be notified of the maturity loans granted to 40 years for investment expenditure and from the year 2013.

§ 13. A municipal management board cannot, without the consent of the State Department, make a commitment to regular services and similar that the municipality does not, under the law, be obliged to perform.

Paragraph 2. The one in paragraph 1. Paragraph 1 mentioned restrictions on the availability of consent to regular services and similar do not apply to basic subsidies to laghdrools and production schools.

§ 14. A municipal management board cannot, without the consent of the State administration, impose a joint act of joint solidarity in a society, an institution, a company or something like that. However, the consent of the municipality shall not be necessary if the municipality alone shall be liable for its deposits and no municipalities shall be required to provide any further deposits.

Paragraph 2. The local authorities may, without consent, without consent, without consent. 1 record loans in mortgage credit institutions and in Municipality, whether or not by the municipality of the borrowing entry, as a member of the lending association, and the booklet for loans to the financing of leases, which are included in the Municipality.

Paragraph 3. The local authorities shall also be unable to comply with paragraph 1. Paragraph 1 shall draw up a joint act of joint solidarity by means of entry into an association, institution, a company or similar in accordance with the provisions of Article 78 of the Health Code. 7, which have been approved by the Minister for Health and Prevention.

§ 15. Decisions on the acceptance of guarantee obligations, including a decision on the raising of joint act of joint liability through entry into an association, an institution, a company or similar, shall be taken by the municipality board in a meeting.

Paragraph 2. However, the Committee on Economic and Monetary Affairs or a Standing Committee may be authorized to take the decisions referred to in paragraph 1. 1, within the amount of the financial envelope and the other terms established by the local authorities. In municipalities with the magistrate's government, the municipal board can give authority to the magistrate's Member, under whose management the issue of the claim of the guarantee is a matter.

Paragraph 3. The people in paragraph 3. The limits on access to decision making decisions on the admission of guarantee obligations shall not apply to residential loans and loans for road and sewage purposes.

Paragraph 4. Decision on the conclusion of rental and lease agreements, which may be equivalent to a municipal project task, shall be taken by the municipality board in a meeting.

Chapter 3

Pensation

§ 16. The Economic and Interior Minister may, for each financial year within a framework of a framework for each of the objectives set out by the Economic and Interior Minister, grant a derogation to the admission of loans in addition to the consequences of paragraph 2. The Minister for Economic and Home Affairs may also grant general derogations as part of contract negotiations.

Paragraph 2. The Ministry of Economic and Interior may, in exceptional cases, grant a derogation for the inclusion of short-term loans.

Paragraph 3. Loans in accordance with paragraph 1. 1 shall be included before it in section 2 (2). 3, indicated. If the installation activities, as provided for in paragraph 1, shall be : However, one of which has been announced is wholly or partially initiated when the end of the financial year for which the derogation has been granted shall be subject to one year after the end of the financial year following the date on which it was granted. 3, indicated.

Paragraph 4. A derogation in accordance with paragraph 1. 1 may be used for the financial year to which the derogation was originally issued, to the financing of other plant projects within the same purpose for which the derogation is granted.

§ 17. The Ministry of Economic and Home Affairs may, in exceptional cases, grant a derogation from the provisions of section 2 (2). 3, section 2, paragraph 2. 4, § 5, § 9, § 10, and § 12.

Chapter 4

Entry into force and transitional provisions

§ 18. The announcement shall enter into force on 1. January 2014, cf. however, paragraph 1 2.

Paragraph 2. Section 14, paragraph 14. 3, enter into force on 1. July, 2014. section 16 (4). 3 and 4 shall take effect from the 2013 financial year.

Paragraph 3. Publication no. 68 of 25. January 2013, the municipality's borrowing and the granting of guarantees of guarantees and so on are lifted.

Paragraph 4. Borrow preoccupied before that one. In January 2012 in the second currency other than Danish kroner and the euro may continue to be converted into currency other than Danish kroner and euro, cf. Section 2 (2). 2, no. 3.

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Appendix 1