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Notice On Operation Of Public Housing, Etc.

Original Language Title: Bekendtgørelse om drift af almene boliger m.v.

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Overview (in Contents)
Chapter 1 Scope of application
Chapter 2 Real estate
Chapter 3 The top authority of the residence organisation
Chapter 4 Board of Property
Chapter 5 Board of Directors and department meeting
Chapter 6 Department of Housing
Chapter 7 The administration of the departments
Chapter 8 Equity
Chapter 9 Working capital
Chapter 10 Disposition Fund and Special Accounting Account
Chapter 11 Udamortization
Chapter 12 Capital Management
Chapter 13 Deposit and deposit
Chapter 14 Serving and maintenance
Chapter 15 Budgeting
Chapter 16 Accounting
Chapter 17 Rental placement etc.
Chapter 18 Counciled and reimbursement for individual improvements in general housing
Chapter 19 Revision
Chapter 20 Distribution, detention and merger etc.
Chapter 21 Supervisor and control dialogue
Chapter 22 Statens Administration
Chapter 23 Various provisions
Chapter 24 Power
Annex 1
Annex 2
Annex 2.1
Annex 3
Annex 4

Report on the operation of general housing etc.

Pursuant to Section 25, Section 32, Section 44, § 50, Section 75, section 169(2), section 177 and § 184 of the Act on general housing etc., in accordance with Section 1023 of 21 August 2013, and § 13, Section 31, Section 42 and § 51 of the Act on the rental of general housing, in accordance with the Act No. 1023 of 21 August 2013, and § 13, Section 31, Section 31, Section 42 and § 51 of the General Housing Act.

Chapter 1

Scope of application

§ 1. The decision is applied to the following:

1) The general housing organisations eligible to exercise general housing activities according to section 1 of the general housing law.

2) Self-owned general housing institutions.

3) 3) Municipal and regional property.

4) Youth housing institutions.

Substances. 2. The municipal council approves the creation of new housing organisations and of self-owned institutions that intend to establish general elderly dwellings or general youth housings. It is a prerequisite for approval of a new housing organization,

1) that there is a need for the housing organisation to complete the necessary general housing construction in the area or to ensure a fair competition between the housing organisations,

2) the housing organisation is estimated to be able to ensure efficient administration as well as departments during construction as departments in operation, and

3) 3) common consideration for simplification and structuralization of the general housing business in the area does not speak against the creation of several housing organisations.

3. In accordance with Section 17, Section 18(4) of Section 18(4) of the Act on City Renewal, § 14, Section 15(4), or § 90(7) of the Act on City Renewal and Home Improvement, shall be approved unless special considerations speak here. Housing organisations approved by 1 clause must leave the instructions of housing either to the municipal council or to an already approved public housing organisation in the municipality.

4. The municipal council reports approval of general housing organisations and self-owned institutions to the Ministry of By, Housing and Rural, Statens Administration and Landsbuildingfonden.

5. In housing organisations and self-owned institutions approved after paragraph 2, the department meeting shall be held responsible for the choice of supreme authority no later than 6 months after the establishment of an housing department. Until this time, the organisers are top authority and board.

§ 2. The company of the residence organisation shall be exercised in accordance with the rules laid down in general housing law and law of the rental of general housing and the provisions prepared under these laws, whether the statutes of the housing organisation contain deviating provisions.

§ 3. The provisions of Section 2 shall be used equivalent to general older dwellings and general youth housings owned by self-owned institutions.

Chapter 2

Real estate

§ 4. The residents have the right to take advantage of the housing organisation and the operation of each department in accordance with the rules laid down in the general dwellings etc. and in the normal statutes prepared for a general housing organisation as it. The residents may be subject to the statutes of the housing organisation.

Substances. 2. The provisions of the Member States which impose less right to compensation than stated in paragraph 1 shall be without validity.

§ 5. The provisions of Section 4 shall be used in the following:

1) The estates of the elderly owned by municipalities, regions or self-employed institutions, which are not prepared for municipal or regional elderly dwellings.

2) General youth housing owned by self-owned institutions.

Chapter 3

The top authority of the residence organisation

§ 6. The supreme authority of the housing organisation, in accordance with Section 10 of the General Housing Act, shall be held responsible for the affairs of the housing organisation, in accordance with Chapter 2.

Substances. 2. The top authority of the residence organisation shall decide on the following conditions:

1) Choice of the auditor.

2) Whether the housing organisation or part must be managed by a business operator, including by a general management organisation.

3) 3) The administrative and construction policy of the housing organisation.

4) Acquisition or sale of the property of the housing organisation.

5) Great change of the properties of the housing organization.

6) Basic purchase.

7) The construction of new buildings.

8) Deduction or sale of a department.

9) Changing the statutes.

10) Resolution of the housing organisation.

11) Free purchase of a repurchase clause that is responsible for a department established before 1 July 2000.

12) The estate organization's properties.

3. The supreme authority of the residence organisation approves the statutes of the housing organisation, accounts and reports.

4. The top authority of the housing organisation also approves the accounts of the departments and decides on the following conditions concerning the departments:

1) Acquisition or sale of the properties of the departments.

2) Great change of the properties of the departments.

3) 3) Basic purchase.

4) The construction of new buildings.

5) The properties of the departments.

6) Destructuring a department.

7) Joint department meeting and joint department board for several departments.

5. The top authority of the housing organisation may decide on modernisation of kitchens and bathrooms in a department without the department’s consent, cf. section 37(5) of the General Housing Act, etc., if applicable.

1) The workers are necessary for the overall project to be carried out in an appropriate way,

2) The workers are part of an approved whole plan and

3) 3) supporting the investment framework of the Landsbuilding Fund, cf. section 91 of that law.

§ 7. The supreme authority of the housing organisation may decide to share the competence of one or more of the areas referred to in section 6(4) to the Board of the housing organisation.

Substances. 2. The supreme authority of the housing organisation may decide that a competence exercised by the board of residence is to be exercised by the supreme authority.

§ 8. In a guarantee organization, the Annual General Meeting shall decide on the payment of dividends to the guarantors. However, yields can only be paid if the capital is positive after payment.

Substances. 2. A year's yield to the guarantors shall not exceed 5% of the guarantee capital. In addition, however, it is possible to be paid less than 5%.

3. A guarantee certificate shall not be transferred or secured without the consent of the Association.

Section 9. The meeting or extraordinary general meeting of the Board shall be held at the time of the Board of Directors or when a former representative meeting or an earlier meeting has decided. In addition, the Board of Directors or members of the housing organisation, which, in accordance with the statutes, is necessary, shall make a claim to this. The number may, in the statutes, be determined by the members of the representativeship or of the housing organisation.

Substances. 2. When extraordinary meeting or extraordinary general meeting has been held, a new extraordinary representative meeting or extraordinary general meeting of the same subject may first take place after the appointment of the Board of Directors or the Annual General Meeting.

Section 10. The provisions of Section 6 shall be used in general older dwellings and general youth housings owned by self-owned institutions.

Chapter 4

Board of Property

§ 11. The board of residence must consist of an odd number of members.

Substances. 2. The supreme authority of the residence organisation shall decide whether the supreme authority or the Board of Directors elected Chairman of the Board of Directors. The same applies to the election of Vice-President of the Board. Chairman or Vice-President must be resident in the housing organisation.

§ 12. The board of residence has the overall management of the housing organisation and its departments. The Board of Directors is responsible for the operation, including to rent, budgeting, accounting, lease and the daily administration is carried out in accordance with the rules applicable.

Substances. 2. If not otherwise determined in the statutes, the housing organisation and its individual departments shall be required by the Board of Directors or of 2 members of the Board of Directors, of which one shall be the chairman of the Board or vice chairman of the Board of Directors, in association with the business executive or director, if such an employee is employed.

3. Contracts for business execution must be entered in writing with the setting of clear termination rules. The concluded agreements must be publicly available.

§ 13. The total annual remuneration for the office of the housing organisation in a financial year shall not exceed DKK 69, per rental unit, cf. section 30(4), for the first 100 rental units in the housing organisation and DKK 41,91 per rental unit for the other lease unit of the housing organisation, in accordance with paragraph 4, for the first 100 rental units in the housing organisation and DKK 41,91 per rental unit for the other rental units of the housing organisation, in accordance with paragraph 4. 2. However, the Board of Directors may decide that these amounts are regulated in accordance with the Danish Parliament’s seasonal income index of the private sector with the index of 2nd quarter 2009 as a basis.

Substances. 2. The municipal council may, when special reasons speak, approve a major board of directors, which may not exceed the double of the remuneration that can be paid under paragraph. 1.

3. The Board of Directors of a general management organisation shall be held at a reasonable level. The Board of Directors shall be established by the Board of Directors. By setting up the size of the remuneration can be weighted on the number of members and managed housing organisations, etc., the number and the size of these departments as well as the work associated with the Board. Furthermore, it must be ensured that the total Board of Directors for members who are home organisations or self-owned institutions, as referred to in paragraph 1 and 2, do not exceed what can be considered reasonable.

§ 14. The provisions of §§ 11-13 are used equivalent to self-contained general elderly housing institutions.

§ 15. The Board of Directors shall consist of 3 or 6 members.

Substances. 2. The Board of Directors choose a chair among its members.

3. The provisions of §§ 12 and 13 shall apply to self-contained general youth housing institutions.

Chapter 5

Board of Directors and department meeting

§ 16 The Board of Directors shall consist of an odd number of members, but at least 3. The size of the department of the department shall be set at an ordinary department meeting (the election meeting).

Substances. 2. The ordinary department meeting (the election meeting) decides whether the department meeting or the department board of directors chooses the chairman of the department board and whether the department meeting or the department’s board elected representatives to the representative.

§ 17. The Board of Directors shall contain provisions on the following conditions:

1) Notice of alternates.

2) The admission of the Suppleanter to participate in board meetings.

3) 3) Rented and others’ access to attend board meetings.

§ 18. Each year is held within 3 months before the beginning of the next financial year ordinarily, mandatory department meeting in each department. In a new department, department meeting will be held first before 6 months after moving. The day order for the department meeting shall include the following points:

1) Choice of conductor.

2) Report of the period since last meeting and approval of the department’s operational budget for the coming year.

3) 3) Treatment of any incoming suggestions.

4) Choice of members of the department board and alternates.

5) Optional election of representative membership member(s).

6) Eventual.

Substances. 2. Budget and any report will be sent to residents at least 1 week before the appointment of the department meeting. In accordance with Section 19(1) of Section 19(1), the last approved financial statements shall be submitted.

§ 19. The department meeting may decide that the annual accounts must be submitted to the department meeting for approval. In this case, within 5 months after the end of the financial year, an ordinary department meeting shall be held in the department concerned. In such cases, the department’s meeting shall decide on which of the two ordinary department meetings, the election of the department’s board and representative membership Member(s) shall take place (the election meeting). The presentation of the Annual Report is made on the accounting meeting.

Substances. 2. Annual accounts and any report will be sent to residents at least 1 week before the appointment of the accounting meeting.

§ 20. Extraordinary department meeting is held when

1) The department’s board of department finds here,

2) a former department meeting is made a decision on this,

3) 3) The office of the housing organisation requests the department of the department, or

4) the number of tenants who, according to the statutes, are necessary, shall make a claim to this.

Substances. 2. The number of tenants, as referred to in paragraph 1, no. 4, the statutes may not be determined to be 25% of the tenants. For general or regional older dwellings, the rules shall be laid down in a rules of procedure or similar.

3. Extraordinary department meeting is convened with at least 2 weeks notice. The Board of Directors shall not be held within 2 weeks after a request to be made for a summoning, the Board of Directors shall be responsible for the Board of the housing organisation.

§ 21. The provisions of §§ 16-20 are used similar to general elderly dwellings owned by municipalities, regions or self-owned institutions, and on general youth housings owned by self-owned institutions.

Chapter 6

Department of Housing

§ 22. In addition to housing departments, the area can include common facilities, garages and car ports.

Substances. 2. General housing departments shall not contain institutions, business premises or single rooms which are branded as family housings. Housing departments that have been granted public support for construction before 1 January 1992, or which had non-profit status before this date can, however, retain existing single rooms, institutions or business premises. Property with business premises can, however, be acquired for the purpose of establishing general departments following the rules on page activities in general housing organisations etc.

3. Service areas, in accordance with Section 5, 6 of the General Housing Act, are a special, general department. The municipal council may, when the general older dwellings, which service areas are designed in immediate connection with, are appointed as a host community for lateile dementia, after a specific assessment and subject to the fact that the necessary safety of fire can be considered to be met, dispensers from the fire of the Building Rules. The provisions referred to in paragraph 2 of Article 27.

4. In addition, the housing organisation must create special general departments for each of the following page activities:

1) Administration of housing and institutions etc., which is not owned by the housing organisation or by a department (external property management).

2) Execution of internal technical consulting and internal craftsmanship.

3) 3) In other companies.

4) Holiday rentals for residents and employees.

5. Sections that contain only business leases have the status of general departments, in accordance with paragraph 6, 2.

6. The housing organisation shall establish non-almen departments at the establishment of unsupported private andels housings, in accordance with Chapter 11 b of general housing law. Departments with business areas pursuant to Section 3(1) of Section 3(1) of the General Housing Organisations Act, the status of non-almen.

§ 23 A public administration organisation cannot have housing departments, except for the housing referred to in Section 22(4) and paragraph 6.

§ 24. A department shall not be liable for any other departments or the obligations of the housing organisation.

Substances. 2. The housing organisation shall not be liable for the obligations of a department unless it has taken such obligation.

§ 25. The upper authority of the housing organisation may decide that several housing departments located in the same municipality must be attached to one department.

Substances. 2. Cooperation of departments must be approved on a department meeting in each of the departments concerned. If the housing organisation in the construction of new buildings has made a decision to make two or more construction sections together one department, this decision cannot be converted into a department meeting in one or more of the new departments concerned.

3. Buildings that consist of few homes can be included in the same department, whether they are in two or more municipalities.

4. The housing organisation shall inform the municipal council and the Landsbuilding Fund on the merger. Similarly, the Government’s Administration shall be notified if the departments cover government loans, government-guaranteeed loans, or if there is state-of-the-art performance support for the departments.

§ 26. The top authority of the housing organisation may decide that an housing department must be divided into two or more departments. The decision must be approved at a department meeting. § 25(4) shall apply.

§ 27 Self-owned institutions that contain general older dwellings or general youth housings can only have one housing department.

Substances. 2. The provisions of section 22(1)-4 shall be used equivalent to general older housings owned by self-owned institutions.

3. The provisions of section 22(1), 2 and 4 are used similar to general youth housings owned by self-owned institutions.

Chapter 7

The administration of the departments

§ 28 The top authority of the housing organisation decides whether the departments are wholly or partly to be managed by a business driver, including by a general management organisation.

Substances. 2. The housing organisation will host the costs of the departments’ administration. A business operator shall be paid by the housing organisation.

3. For administrative agreements with a non-almen administrator concluded on 1 January 1999 and later, it is a requirement that the agreement is secured access to the housing organisation for the information that the account is necessary for the execution of his duties pursuant to Section 95(3).

4. The Board of Housing shall consider that written business processes are available in all major areas of the housing organisation.

§ 29 Operations departments pay an administration contribution to the housing organisation for the administration. The size of the management contribution is determined by the Board of the housing organisation, so that the total management contribution covers the expenditure of the housing organisation, except for any expenditure on construction cases, cf. section 31 There is no administrative contribution for administration covered by separate legal fees.

Substances. 2. In the calculation of the expenditure of the housing organisation shall include expenditure on administrative premises, including an amount to internal interest of the own capital bound in the office's administrative premises. The internal interest rate must at the time of budgeting correspond to Danmarks Nationalbank's disaccount.

3. For the coverage of the individual municipality or region expenditure on the administration of general elderly dwellings that are not managed by a business operator, the municipality or the region may charge a management contribution corresponding to the documented expenses for the operational administration.

§ 30. The management contribution can either be set to an amount equal to the rental unit in operation or it can be set according to the rules set out in paragraph 2 and 3.

Substances. 2. The management contribution can be fixed, so that a basic contribution for a reasoning and a supplementary contribution for supplementary services. The reason must include a fundamental, sound management. Services can be offered to and selected by the departments. The basic contribution must be set to an amount equal to the rental unit.

3. However, the basic contribution can be divided into a fixed contribution set by department, and a contribution that is set per rental unit. The fixed contribution per department shall not exceed the cost of budgeting and accounting.

4. For the calculation of management contributions, the following distribution cord shall be used:

1) Per. residential lease, including youth housings, single rooms and residential communities, is calculated 1 rental unit.

2) Pr. started 60 m2 The gross area of business and institutional lease and service area is calculated 1 rental unit.

3) 3) Per. garage or carport bearing dimensions is calculated 1/5 rental unit.

5. Shared rooms, including shared washers, are not recognised for calculation by paragraph. 4.

§ 31 Departments under construction pay the construction fees and board expenses for the housing organisation for the construction management.

Substances. 2. The provisions referred to in paragraph 1 shall apply to departments in operation in which work and activities are carried out by the rules of §§ 37 and 37 b of general dwellings etc., which results a rent increase.

3. Building fees cannot be charged in connection with the implementation of other works than those mentioned in paragraph 1 and 2. However, if there are particularly extensive and complicated maintenance and renewal work, the housing organisation may charge the approval of the municipal council, the construction fees and board expenditure, as referred to in paragraph 1.

§ 32. The rules referred to in Section 28(3) and §§ 29-31 are used in general administrative organisations. Regardless of Section 30(3), 1 clause, different property contributions can be set for rental units in each managed general housing organisations.

§ 33. The provisions referred to in Section 28 of Section 29(1) and 2 of Section 30(1), 2, 4 and 5, and § 31 are used equivalent to general older dwellings owned by municipalities, regions and self-owned institutions, and on general youth housings owned by independent institutions.

Chapter 8

Equity

§ 34. The capital of housing organisations is composed by:

1) Funds in the outline fund referred to in Chapter 10.

2) Eventual work capital.

3) 3) Guarantee capital of general guarantee organisations and any membership in general housing organisations which are not organised as a guarantee organisations.

Substances. 2. The own capital of the management organisations is composed by the funds referred to in paragraph 1, no 2 and 3. In addition, the own capital of funds is set up in an outline fund if the management organisation has decided to establish such as Section 38(2).

Chapter 9

Working capital

§ 35. In the working capital, profit from the financial statements of the housing organisation shall not be included in the cover of deficit from previous years as well as special contributions from the departments of the housing organisation and from housing organisations that are a member of an administration organisation, cf. section 36(2).

Substances. 2. The labour capital is also composed of funds bound in the building assets of the housing organisation, as of liquid funds.

§ 36. The general housing organisations may decide that the departments of the housing organisation must pay contributions to the labour capital. The contributions can annually be DKK 144 per rental unit until the work capital of liquid funds for the housing organisation as a whole constitutes DKK 2.786 per rental unit, cf. section 30(4). If the capital exceeds this amount, the contribution will cease. If the labour capital is reduced during this amount, the annual contribution can be paid. The amount mentioned is regulated in accordance with the net price index for April 2009 as the basis of Statistics Denmark. The regulation is made once a year, the first time with effect for the financial year following the publication of the price number of April 2010.

Substances. 2. Housing organisations that are a member of a management organisation may decide that the work capital of the departments is wholly or partly transferred to the management organisation’s work capital. The sum of the management organisation’s work capital per rental unit and the member’s work capital per rental unit shall not exceed the minimum of the working capital referred to in paragraph 1, 2.

§ 37. The housing organisation may decide to transfer funds from the labour capital to the housing organisation’s disposition fund, if the capital does not come under the minimum referred to in section 36(1), 2.

Substances. 2. The housing organisation may decide to transfer funds from the labour capital as grants to the office of the housing organisation. For the administration organisations, the funds can be transferred to members who are general housing organisations, to further distribution among these departments. The housing organisation shall also decide on the distribution of the profits among the departments.

3. In accordance with paragraph 2 cannot be provided to the departments referred to in Section 22(4) and 6. However, compensation may be provided for in general management organisations and in approved city renewal companies, in accordance with Section 21 of the General Home Activities Act, etc.

Chapter 10

Disposition Fund and Special Accounting Account

§ 38. A general housing organisation shall undertake an outline fund in the housing organisation.

Substances. 2. An administration organisation can decide to establish an outline fund. The decision is valid from the coming financial year.

§ 39. In the general housing organisation's disposal fund, the following:

1) Special contributions from the departments of the housing organisation, cf. section 40.

2) As the housing organisation decides to transfer from the labour capital, cf. section 37(1).

3) 3) Likvide funds from departments that have received the commitment to public support before 1 January 1999, or are listed without public support, which arise in connection with broadcast priorities in the departments.

4) Likvide funds from departments that have received the commitment of public support during the period from 1 January 1999 to and with the 30 June 2009, which is obtained in connection with the payment of the borrower from and with the 36th year after the borrowing.

5) Likvide funds from departments that have received the commitment of public support during the period from 1 January 1999 to and with 30 June 2009, which is obtained in connection with the payment of the borrower exceeds the benefits of the loan and with the 35th year after the borrowing.

6) Likvide funds from departments that have received the commitment to public support after 30 June 2009, which is obtained in connection with the payment of the borrower and with the 41th year after the borrowing.

7) Likvide funds from departments that have received the commitment to public support after 30 June 2009, which arise in connection with the payment of the borrower exceeds the benefits of the loan and with the 40th year after the borrowing.

8) Free value of the property organisation's administrative property as well as netprovenu, which appears in connection with the lending of the free value or at the sale of the property.

9) Netprovenu at the residence organisation’s admission of new loans by section 24 of the general housing law.

10) Netprovenu, which, after payment of debt, the refund of debts with any index surcharge and the refund of the deposit, shall be obtained by liquidation of a department or refraining from part of a department, in accordance with Section 99(1) and Section 101(1).

11) Netprovenu at liquidation after sale of a non-almen department, listed with sales for eye, cf. section 99(2).

12) The interest of the funds of the procedure referred to in Section 50(2).

13) In accordance with the almen 78 and 79 of the Danish National Building Fund.

14) Substitution from the Landsbuilding Fund after the section 90 of the General Home Act to transfer to the departments.

Substances. 2. 2/3 of the funds referred to in paragraph 1, no. 3 shall be paid quarterly to the Landsbuilding Fund’s national disposition fund.

3. 1/3 of the liquid funds referred to in paragraph 1, no. 4 and 6 shall be paid quarterly to the Landsbuilding Fund’s national holding fund.

4. 1/3 of the liquid funds referred to in paragraph 1, no. 4 and 6, as well as the liquid funds referred to in paragraph 1 shall be paid quarterly for the new construction fund.

5. The liquid funds referred to in paragraph 1 shall be credited to the state of the State.

6. The Landsbuilding Foundation can, with the minister of city, housing and rural approval, lay down detailed rules on the deposit basis after paragraph. 2-4.

7. In the Management Fund, the funds referred to in paragraph 1 shall be included in paragraph 2, 8 and 12.

§ 40. The department shall annually constitute DKK 544 per rental unit until the foundation of liquid funds for the housing organisation as a whole constitutes DKK 5.434 per rental unit, cf. section 30(4). If the balance of the fund exceeds this amount, the annual settlements will cease. If the balance of the fund is reduced during this amount is made on new annual deposits. The amount mentioned is regulated in accordance with the net price index that Statistics Denmark calculates. The regulation takes place by the price number for April 2012 as a basis. The regulation is carried out once a year, the first time with effect for the financial year following the publication of the price number of April 2013.

§ 41. The Disposition Fund covers losses, including consumption-dependent expenses, at a general housing department’s operation, which is due to rental jointity. The Disposition Fund also covers the part of a department’s loss by deducted leases lack of rent payment or failure to meet the claim obligation above DKK 313 per rental unit. The housing organisation may choose to cover a department’s minor losses on such expenses, if appropriate in relation to the funds in the outline fund and the individual department’s economy. The amount of 2 points is governed in accordance with the net price index that Statistics Denmark calculates. The regulation takes place by the price number for April 2012 as a basis. The regulation is carried out once a year, the first time with effect for the financial year following the publication of the price number of April 2013. The disposition Fund does not cover expenses for loss by rental and losses resulting from the failure of the insured to fulfil the liability of the claim, if the expenditure is covered by the municipality after section 54(4), § 59(1)(1), § 62 or § 63(3) of the General Housing Act. If the balance of the disposition fund is made under 2/3 of the minimum per rental unit referred to in section 40, or special circumstances, in addition, the municipal council may approve the loss completely or partially covered by the department.

Substances. 2. The Disposition Fund also pays deposits to the municipality by re-carriage of capital subsidies and pays grants to the index regulation of tenants for tenants, if the property or lease agreement is concluded before 1 April 1975.

3. In addition to paragraph 1 and 2, the fund’s funds are used to ensure the departments continued by contributing to physical, economic and social orientation of the departments. With the means to reduce the rental in the departments, the subsequent rental must be proportionate to the rental in comparable properties.

4. The disposition Fund may also be used for the housing organisation itself, if the funds are undergoing ensuring the continued coverage of the housing organisation, to establish new departments and to cover extraordinary losses.

5. The disposition Fund may finally hold expenses for the coverage of normal claims by deductions of the transferred part of the normal claim after section 26 of the Act on the rental of general housing if the landlord has despised the tenant after section 85(1) of this law. The disposition Fund may also hold the expenditure of the housing organisation to cover moving expenses by section 86(1) of this law.

6. Disposition funds cannot be used for

1) deposits in departments referred to in section 22(4) and 6,

2) funding for the edb equipment of the housing organisation,

3) 3) grants to the financing of the housing organisation's administrative property,

4) promotion of common building and housing purposes,

5) deposits in approved city renewal companies, or

6) deposits in a public administration organization.

7. Financing of new buildings after paragraph 4 shall be made as lending to be deducted over a maximum of 50 years. The loans for modernisation and improvement must be deducted over a maximum of 30 years.

§ 42. In addition to the purposes referred to in Section 41(1), the capital fund’s funds may be sufficiently determined if the financial or liquidity of the housing organisation is not brought in danger, and if the housing organisation is not cut off from the extent to support its other departments.

Substances. 2. In addition to lending to the housing organisation itself, lending can only be done to the general departments of the housing organisation. In an administration organisation, lending can be done to the organisation itself as well as to members and to their housing departments.

§ 43. In a special settlement account for general elderly dwellings, owned by a self-owned institution, a municipality or a region, the following:

1) Likvide funds from older dwellings that have received public support commitments prior to 1 January 1999, which arise in relation to examortized priorities in the elderly dwellings.

2) Likvide funds from older dwellings that have received public support for the period from 1 January 1999 to and with 30 June 2009, which is obtained in connection with the payment of the borrower from and with the 36th year after the borrowing.

3) 3) Likvide funds from older dwellings that have received the commitment of public support during the period from 1 January 1999 to and with 30 June 2009, which arise in connection with the payment of the borrower exceeds the benefits of the loan to and with the 35th year after the borrowing.

4) Likvide funds from older dwellings that have received the commitment to public support after 30 June 2009, which is obtained in connection with the payment of the borrower and with the 41th year after the borrowing.

5) Likvide funds from older dwellings that have received the commitment to public support after 30 June 2009, which arise in connection with the payment of the borrower exceeds the benefits of the loan and with the 40th year after the borrowing.

Substances. 2. 2/3 of the liquid funds referred to in paragraph 1, no. 1, the quarterly of the Landsbuilding Fund will be paid to the Landsbuilding Fund.

3. 1/3 of the liquid funds referred to in paragraph 1, no. 2 and 4, the quarterly shall be paid to the Landsbuilding Fund’s national holding fund.

4. 1/3 of the liquid funds referred to in paragraph 1, no. 2 and 4, as well as the liquid funds referred to in paragraph 1, no. 3, will be credited to the new construction fund.

5. The liquid funds referred to in paragraph 1 shall be credited to the state.

6. If the rental exceeds the usual lease for similar leases, the rental of Landsbuildingfonden’s prior approval can be reduced and the transfer of liquid funds after paragraph 1, to the settlement account can be equivalent wholly or partially excluded for the part of the liquid funds that are not paid to the Landsbuilding Fund and new construction fund or to the state, in accordance with paragraph 2-5.

7. The Landsbuilding Foundation can, with the minister of city, housing and rural approval, lay down detailed rules on the deposit basis after paragraph. 2-5.

8. With any means in the settlement account, losses are covered by the operation due to the lease. With the means, losses are also covered by the operation due to the lack of rent or failure to fulfil the claim obligation. The reference account does not cover any loss caused by the lease or deducted shall be rented in the event of the claiming obligation if the loss is covered by the municipality after section 57(1) or 2, or § 58 of the general housing law.

(1) The provisions referred to in section 41(3) and 4 shall apply to the funds included in the special settlement account as referred to in paragraph 3. 1.

§ 44. In a special settlement account for general youth housings, owned by a self-owned institution, the following:

1) Likvide funds from youth housings that have received the commitment to public support before 1 July 2009, which is obtained in connection with the payment of the borrower and with the 36th year after the recording of priority loans.

2) Likvide funds from youth housings that have received the commitment of public support before 1 July 2009, which appears in connection with the payment of the borrower and with the 35th year after the recording of priority loans exceed the benefits of the loan.

3) 3) Likvide funds from youth housings that have received the commitment to public support after 30 June 2009, which is obtained in connection with the payment of the borrower and with the 41th year after the borrowing.

4) Likvide funds from youth housings that have received the commitment to public support after 30 June 2009, which arise in connection with the payment of the borrower exceeds the benefits of the loan and with the 40th year after the borrowing.

Substances. 2. 1/3 of the liquid funds referred to in paragraph 1, No 1 and 3, the quarterly is paid to the Landsbuilding Fund’s national division.

3. 1/3 of the liquid funds referred to in paragraph 1, no. 1 and 3, and the liquid funds referred to in paragraph 1 shall be paid for the new construction fund.

4. The liquid funds referred to in paragraph 1 shall be credited to the state.

5. If the rental exceeds the usual rental for similar leases, the rental of Landsbuildingfonden’s prior approval can be reduced and the transfer of liquid funds after paragraph 1 to the settlement account can be equivalent wholly or partially excluded for the part of the liquid funds that are not paid to the Landsbuilding Fund and new construction fund or to the state, in accordance with paragraph 2 and 4.

6. The Landsbuilding Foundation can, with the minister of city, housing and rural approval, lay down detailed rules on the deposit basis after paragraph 2 and 5.

7. With any means in the settlement account, losses are covered by the operation due to the lease. With the means, losses are also covered by the operation due to the lack of rent or failure to fulfil the claim obligation. The reference account does not cover any loss caused by lease or deducted shall be rented in the event of the claiming obligation, if the loss is covered by the municipality or the university after § 53 a in law on general housing and etc.

8. The provisions referred to in section 41(3) and 4 shall apply to the funds included in the special settlement account as referred to in paragraph 3. 1.

Chapter 11

Udamortization

§ 45. In the establishment of priority loans or other loans that have been admitted to the financing of the acquisition price in general dwellings, cf. section 46, the rental shall not be reduced in accordance with paragraph 2, and liquid funds obtained as a result shall be transferred for general housing departments cash to the disposal fund and for older general dwellings, owned by a self-owned institution, a municipality or region, and self-owned self-employment account.

Substances. 2. If the rental exceeds the usual rental for similar leases, the rental of Landsbuildingfonden may be authorised after setting from the municipal council of the municipal council and transfer after paragraph 1 may be equivalent wholly or partially excluded for the part of the liquid funds that are not paid to the Landsbuilding Fund, new construction fund or to the state.

§ 46. In the acquisition price, the original, total, actual acquisition price is understood, although this exceeds the acquisition price, which is finally approved by the Danish Association after the completion of the construction, with the addition of any deposits to the credit institutions as well as any exchange losses.

Substances. 2. The expenses for later proposed buildings, modernisations and improvements shall be calculated as in paragraph 1 shall be subject to the acquisition price if the expenditure on the extension, modernisation or improvement period is or could have been deposited on the same conditions in relation to the borrowing limits and maturity, which applies to the prioritisation of new buildings after the rules of the mortgage.

Chapter 12

Capital Management

§ 47. The housing organisation must manage the funds of the housing organisation and departments best take account of the greatest possible safety and best possible interest.

Substances. 2. The housing organisation decides whether there must be separate or common management of department remedies. In separate management, banking and depots are created for each department. In common management, total banking and depots are created.

3. The funds of the housing organisation can be included in a common management. Sections that are not solvents shall not be included in a common management. If the housing organisation is no longer solvent, there must be separate management.

§ 48. There shall not be common management between the means of a general housing organisation or its general departments, including means belonging to other general housing organisations or are placed in properties without general status.

Substances. 2. However, one may establish common management in the following cases:

1) A general management organisation and its members’ funds can be included in a common management with the funds of the members.

2) The funds of the housing organisation and its departments can be included in a joint management by a lawyer following the rules on client accounts.

3) 3) Several property organisations' funds and departments can be included in a common management, if the bank account and depot account sound in all participating general housing organisations' names and only on these, and if the management happens under the insurmounting accounting conditions, as well as in the fulfillment of special audit requirements, provided by Landsbuildingfonden. A common management scheme with several general housing organisations shall be notified to the Agricultural Fund before its implementation and shall comply with the Fund’s rules on the guarantee scheme of department funds, cf. section 88(1) of the General Housing Act.

4) A general housing organisation’s own funds and departmental funds can be placed in a special section of an investment fund, which is solely composed of general housing organisations, cf. section 49(2). The provision shall be notified to the Landscaping Fund before it is initiated and shall comply with the rules of the Funding Regulation in accordance with Section 88(1) of the General Housing Act.

§ 49. The funds of the division and departments shall be determined securely and so that they shall, at any time, with short notice, may be made liquid for use after their purposes. The stock must be at least possible.

Substances. 2. Sections and liquid work capital, which are not in the box, as well as liquid funds in the outline fund must be placed in assets issued in Danish kroner, in accordance with paragraph 3 and 4:

1) in loans to banks that have registered in a country within the European Union or in a country concluded by the Community in the financial area;

2) in mortgage bonds, particularly covered mortgage bonds, covered bonds and other bonds, which offer an equivalent security, as the securities must be issued in and admitted to trading in a regulated market in a country within the European Union or in a country which the Community has agreed with in the financial area;

3) 3) in bonds or debt letters issued or guaranteed by states or regional or local authorities with tax depreciation law within the European Union or a country which the Community has entered into the financial area, or

4) in departments of investment associations or similar departments, special associations, approved courts or registered professional associations, in accordance with the law of investment associations and special associations and other collective investment schemes, etc., when the departments have only general housing organisations such as members and only place the funds as listed in No.1-3. If the funds are placed in departments of an association managed by an association of investment management company, the funds of the department may, however, be placed as shares in the investment management company.

3. A department’s funds can be borrowed for use for the other general departments of the housing organisation. The housing organisation must be inextricably good security for the means and that they can be released with short notice. Loans may not occur to departments with collected operating deficits due to rental difficulties, or to departments where rental difficulties are expected. Similarly, rules apply to loans made from a public housing organization through an administration organisation to its members, which are general housing organisations.

4. A department’s funds can be borrowed by the department itself.

5. The borrower must be deducted over a maximum of 10 years. However, the loans for improvements under section 37 b(1) of the Act on General Housing and more than 30 years.

§ 50. Joint management departments must be rated with a percentage equal to the actual return on the total joint-qualified funds.

Substances. 2. Disposition Fund funds must at least be rated with a interest rate corresponding to Danmarks Nationalbank's disaccount minus 2%. points. However, this does not apply to the countering of losses in the housing organisation's departments or extraordinary losses in the housing organisation. In addition to Section 41(4) of the housing organisation, loans are rated with normal bank interest for similar type loans.

3. The loans from the housing organisation to a department can be offset by a interest rate corresponding to Danmarks Nationalbank’s disaccount plus 1 per cent. points.

4. The rules referred to in paragraph 2 and 3 do not apply to lending to the departments referred to in Section 22(4) and 6. loans to these departments must be rated with normal bank interest for similar type of loans.

5. By borrowing a department’s own funds, cf. section 49(4), the department shall cover the costs of the housing organisation in relation to the borrow transaction.

6. Interest calculation after paragraph 1-4 must be done after usual calculation principles. The basis for the calculation can be calculated day and must be at least calculated month to month, perimo, medio or ultimo.

§ 51. The provisions referred to in section 47(1) and § 49(1) and 2 shall be used equivalent to self-employed institutions, which contain general older dwellings or general youth housings.

Chapter 13

Deposit and deposit

§ 52. In part of the funding of a department, the tenants who are staying in the department pay a resident in accordance with Section 45 of the Act on the rental of general housing. The income is part of the department’s fortune as responsible capital.

Substances. 2. At the first rental of a department, the income may be determined preliminary. The final fixing of the income is carried out when the construction accounts of the department have been completed and calculated on the basis of the acquisition price and the value of the housing. Any increase in the income after the rule of 2. Part is made with 3 months notice.

3. The Board of Housing decides whether the department’s real estate officers must pay deposits at the department.

4. There is no income for single rooms marked as general family housings and for mixed rental goals, cf. section 2 in the law of rental of general housing.

§ 53. Upon entering the lease, where no deposit is required after the rules laid down in section 52, the general housing organisation may require a deposit corresponding to until 3 months of rent.

§ 54. When a tenant’s rights relating to an accommodation end, the general housing organisation will refund the deposit paid or deposit.

Substances. 2. The housing organisation may make a bill in the amount referred to in paragraph 1, for the tenant’s obligations to the general housing organisation or the department, including for any expenditure on the lease’s contractual claim at the exit.

3. A tenant cannot offset claims on the department, other departments or the general housing organisation in its obligation to pay income.

§ 55. If the original settlement in addition to any later increase, including the index amount after § 112 of the Act on the rental of general housing, significantly exceeds the amount of residence of similar quality, equipment etc. in new construction, the general housing organisation can reduce the income. Such reduction can be done to the extent necessary to address rental difficulties.

Substances. 2. The necessary means for any reduction of resident income after paragraph 1 shall be provided by the individual departments at annual settlements on the operational budget. If the general housing organisation’s disposition fund has a size that suits the company of the housing organisation, funds from the fund will be reasonably possible for the departments for this purpose.

§ 56. Should it be assumed that income or deposit will not be able to cover the obligations of the tenants to the department, including expenses relating to the lease, the general housing organisation may increase the deposit or the deposit with effect for new tenants. The court requires the approval of the municipal council in accordance with paragraph 2. 2.

Substances. 2. The completion of the settlement may be carried out without the approval of the municipal council if the increase is not exceeding DKK 200 per m2. The amount referred to in 2008 level is governed once annually after the development of the net price index in a 12-month period ending in June year before the financial year, the regulation relates. The amount is rounded to the nearest crown amount.

§ 57. The municipal council can address rental difficulties to guarantee the admission of loans used to reduce income in former light collective housings, cf. section 73(2) and 3, in the law of general housings, etc.

Substances. 2. The loan can be provided in order to reduce the income for at least 2 per cent of the final approved acquisition price of the construction.

3. The municipal council shall guarantee the admission of loans referred to in paragraph 1, at the same time, notifying the State Administration.

4. The amount in which the debt is reduced is paid to the tenant from the time the new loan is recorded. If the tenant has received loans by law on individual housing assistance for the payment of the income, the amount is paid for the borrower.

5. § 73(3) of the General Housing Act shall be paid from the time of borrowing.

§ 58. In the event of reimbursement of the deposit or deposit is determined by the resident Board, pursuant to Section 50 of the Public Housing Act.

§ 59. The provisions laid down in section 52(1) and 2, § 54, section 56, 1 and section 58 shall be used equivalent to general elderly dwellings owned by municipalities or regions.

Substances. 2. The provisions of section 52, §§ 54-56 and § 58 are used similar to general older dwellings and general youth housings owned by self-owned institutions.

Chapter 14

Serving and maintenance

§ 60. In departments that are not covered by the Construction Damage Fund, cf. section 151 of the general housing law, etc., a review of the property's maintenance state shall be carried out annually. The review does not include the individual rental objectives inside. Based on the review, a report on the property’s maintenance state is prepared.

Substances. 2. In departments covered by the Construction Damage Fund, cf. section 151 of the General Housing Act, the rules apply to building operations.

§ 61. The departments of the housing organisation shall annually impose appropriate amounts to the following:

1) Renewal of technical installations.

2) Position of the properties of the departments.

Substances. 2. However, the Board of Housing may decide that a department must entail the planned and periodic maintenance of building parts and installations.

3. The size of the provisions of paragraph 1 and 2 shall be determined on the basis of a maintenance and renewal plan, which at least includes the coming 10 years. The duration size is determined by an assessment of the building part and installation price at the time of the resumption.

4. The country building fund can, with the minister of city, housing and rural approval, determine that the maintenance and renewal plan referred to in paragraph 3 shall be designed in accordance with a classification system for management.

§ 62. The departments of the housing organisation shall annually impose appropriate amounts to the following:

1) Claiming the apartments by moving or paying a normal claim amount, to the extent that the cost of this is not responsible for deducting tenants in departments with maintenance scheme after section 26 of the law of rental of general housing.

2) Internal maintenance of the apartments in departments with maintenance scheme after § 27 of the property rent.

3) 3) Claiming the apartments by moving in departments with maintenance scheme after § 27 of the property rent.

4) Loss of lease and deductions to the extent that the loss must be covered by the department, in accordance with Section 41(1), 6 para.

Substances. 2. In addition, the departments of the housing organisation may impose appropriate amounts to the reduction of income in accordance with Section 55.

§ 63. The departments referred to in section 22(4) shall make annually appropriate arrangements for consolidation of the department’s economy.

§ 64. Restricted funds cannot be used for other purposes than those which they are enclosed, unless the purpose is rejected. However, the funds can be borrowed according to the rules of section 49.

Substances. 2. It cannot be attributed to modernization and improvement work.

§ 65. The provisions of §§ 60-62 and 64 are used similar to general older dwellings and general youth housings owned by self-owned institutions.

Chapter 15

Budgeting

§ 66. The operating budget for the general housing organisation and for each department shall be prepared so that any rental increase may be effected at the beginning of the financial year. Operational budget for general elderly dwellings owned by municipalities, regions or self-owned institutions, or general youth housings owned by self-owned institutions must be prepared so that any leases can enter into force at the beginning of the financial year.

Substances. 2. In the operating budget of a department of a general housing organisation or an independent institution, the rental of the housing of the department and other premises shall be provided so that there is balance between all expenditure and revenue in the department, cf. section 76(1). In the operational budget of general older dwellings owned by municipalities or regions prepared by the rules applicable to municipalities and regions, the rental must be laid down so that there is a balance between all expenditure and revenue in the department in accordance with section 76(1).

3. Any subfinancing funding must be settled over a maximum of 10 years. Any inside of the company’s performance account, cf. section 74, budgeted over no more than 3 years. However, it is required for the construction of the housing, a negative balance may be settled over a maximum of 10 years. Any deficit by a department’s operation due to the fact that the withdrawal of the final lending in connection with new buildings or renovation, resulting from transition to digital things significantly exceeds the construction’s cutting day, however, the budget can be settled over a maximum of 20 years.

4. The deficit of the operation of the general housing organisation shall be settled in the next financial year.

§ 67. No separate budget shall be prepared if a resident group in a department pursuant to Section 34(5) of the General Housing Act shall take decisions which relate only to a part of the department.

§ 68. The provisions of Section 66(3) and 4 and § 67 are used in general older housings owned by municipalities, regions or self-owned institutions, and on general youth housings owned by self-owned institutions.

Chapter 16

Accounting

§ 69. Financial statements for the general housing organisation and its individual departments, including the departments referred to in section 22(4) shall be set in accordance with the account plans with questionnaires for the housing organisation and departments concerned as Annex to the notice. A general management organisation shall set up the financial statements in accordance with account plan for the general housing organisations and questionnaires for the general administrative organisations.

Substances. 2. For departments under construction are drawn up separate balance.

§ 70. In connection with the accounting, the Board of Directors of the general housing organisation shall provide an annual report in which the economic development of the housing organisation and its departments for the financial year. Below shall be provided for any particular economic problems in the housing organisation and its departments, for the measures that are or suspected of the solution of such problems, and for matters which the auditor may have paid.

Substances. 2. The general housing organisation is subject to management audits and must report on objectives and obtained results based on the completed management audit.

§ 71. The accounts for the general housing organisation and all departments shall be annexed to the Annual Report of the Board of Directors and the transcript of the revision Protocol shall be submitted within 6 months after the end of the financial year to the supervisory authority referred to in Chapter 21, and to the Landsbuildingfonden, as referred to in paragraph 4. A department in another municipality than the supervisor of the housing organisation shall be submitted to the department concerned, as well as for the housing organisation annexed to the Annual Report of the Board and the transcript of the revision Protocol to this municipal board.

Substances. 2. A general administrative organisation’s accounts are submitted to the organisation’s home office facility, cf. section 108(2).

3. The accounts for the departments referred to in Section 22(4) and 6 shall be submitted to the home organisation’s homestay in accordance with Section 108(2).

4. Accountings must be submitted to the Landsbuilding Fund after paragraph 1, in a edb-based form according to guidelines established by Landsbuildingfonden. Continuous submission takes place within 5 months after the end of the financial year with the possibility for corrections within one month. The guidelines must be approved by the Ministry of By, Housing and Rural.

5. The Supervisory Board may require that the edb-based accounts after paragraph 4, at the same time, be sent to the municipal council.

6. The account information may be disclosed to the Ministry of By, Housing and Rural for statistical purposes.

§ 72. The accounts for the assets and liabilities of the general housing organisation and departments, the economic position and the result shall give a fair picture on the basis of good accounting for general housing organisations.

Substances. 2. The rules of the Danish Financial Statements Act are used solely for the extent permitted by general housing, etc. or notice of the operation of general housing, etc. with Annex does not lay down rules. The valuation of the properties of the departments shall be made after section 46. In the event of value increase in the property organization's administrative property, the property must be prescribed.

3. In the balance of the joint management and the other short-term debts of the housing organisation, the balance of the housing organisation shall be fully offset by liquid holdings, bonds or similar and lending to departments.

4. Loans incl. loans to the free purchase of a repurchase clause which is responsible for a department established before 1 July 2000, can be recorded in the department balance with the acquisition price for resolution over the duration of the loan.

§ 73. The expenses for priority services shall be included in the accounts for the year the services relate.

Substances. 2. If a department in the financial year started in 1993 has not included priority services as stated in paragraph 1, the services may be withdrawn until the loan is discharged, continue in the financial year in which they decay. The use of the rule in 1st clauses requires that the contingency has not been done after paragraph. 1.

3. The loans covered by paragraph 2 and occur in the context of a financial year 5 terms, any additional termin may be transferred to the subsequent financial year. Transfer can take place until the loan is outamortized.

§ 74. In addition to the operation of a department shall be used for the coverage of subfinancing or to cover any loss in the result account, cf. section 66.

Substances. 2. In addition to the profit referred to in paragraph 1 and the deficit of a department's operation is transferred to a result account, cf. section 66. Similarly, for older general dwellings belonging to a municipality or region.

3. In addition, due to the fact that the actual expenses of loans (boer payments) in mortgage are less than the budgeted expenditure, however, no one and 2 may be transferred to a common regulatory account. The same applies to profit due to the fact that no performance of the mortgage is paid for the first 3 months after the borrowing.

§ 75. The appointment for municipal and regional general elderly dwellings shall be subject to rules laid down by the municipal council and the Council of the Regions.

Substances. 2. The provisions of §§ 69 and 70, § 71(1) 1, 1, 1 sentence, and paragraph 4-6, § 72(2), 1 and 2 points, and pkt 73 and 74 are used equivalent to general older dwellings or general youth housings owned by self-owned institutions.

Chapter 17

Rental placement etc.

§ 76. The camp for a department’s housing and other premises shall be provided so that it, together with the department’s other revenue, is sufficient to cover all the costs of the department, including expenses for the prescribed contributions and required destruction.

Substances. 2. In the case of a department’s commission, the application is submitted for the approval of the rental and distribution shall be submitted to the municipal council at the same time by the rental.

3. At the first rental of a department, the rental can be determined preliminary. The final fixing of the rental is carried out when the construction expenditure is calculated and the final funding is made. The preliminary rent and increase of this must also be approved by the municipal council. Any increase in the rent after the rule of 2 is made with 3 months notice.

4. Application for the approval of rental increases due to reasonable modernisation work, collective installations, extraordinary renovation work, the repair of building damage and the implementation of building changes, etc. after section 37 of the general housing law, etc., is submitted to the municipal council, before the work is initiated. Over ladders in a financial year are not 5 per cent of the rental, however, the increase can be carried out without the approval of the municipal council.

§ 77. The housing rental must be distributed on the housing of the department in respect of their use value. The camp for house or house rooms used for other than resident is determined to the rental usually for similar leases in the neighbourhood or the municipality with regard to location, nature, size, quality, equipment and maintenance.

Substances. 2. In accordance with Section 25 of Section 25, the rental shall be adjusted taking account of the value of the accommodation for a period of maximum 10 years. The rental differences due to different capital spending in the previous departments may be maintained.

3. The camp for general youth housings, general elderly dwellings, residential communities and city-owned properties, integrated in a department of a public housing organization, shall be determined taking account of the financing applicable to these housings. The same applies to the rental of housings established by the expansion of an existing section after section 16(2) of the General Housing Act.

§ 78. Hire increases due to increases in a department’s operating expenses must be distributed on the housings with the same percentage rate, so that the distribution of the total rental according to the value is maintained. However, in a department integrated general youth housing or general elderly dwellings, a distribution of each housing category must be carried out after the total gross area, and then a distribution as referred to in 1 clause within each housing category. The same applies if housing is established by the expansion of an existing section after section 16(2) of Section 16(2) of General Housing Act.

Substances. 2. Rent increases as a result of modernization and improvement work are distributed as referred to in paragraph 1, provided the workers result the same relative increase in the use value.

3. Rent increases due to a department’s free purchase of municipal repurchase clauses must be distributed according to the gross area of the home.

4. Rent increases as a result of a department’s free purchase of municipal repurchase clauses must be stated separately from the renting charge for the individual housing.

§ 79. If a resident group in a department pursuant to Section 34(6) of Article 34 of Regulation (EC) No 6 of Regulation (EC) No 6 of Regulation (EC) No ◄ shall take decisions relating to a part of the department only on the part of the department.

§ 80. The provisions of section 76, section 77(1)(b) of paragraph 1 and paragraph 2, section 78(1), 1 of paragraph 2, and § 79 shall be used equivalent to general older dwellings owned by municipalities or regions.

Substances. 2. The provisions of section 76, section 77(2) and section 79 shall be used equivalent to general older residences or general youth housings owned by independent institutions.

Chapter 18

Counciled and reimbursement for individual improvements in general housing

§ 81. The tenant has the right to carry out improvements to the house and by moving financial reimbursement for the incurred expenses. The right does not include hard appliances. In addition to performing improvements, the tenant has the right to without compensation to move and remove non-bearing partitions and to set partitions in the usual extent, cf. section 87(1).

Substances. 2. In accordance with Section 25(2) of Regulation (EU) No 1, maintenance regulations shall be used in accordance with Section 25(2) of Regulation (EC) No 25(2) of the rental of general housings.

§ 82. The meeting of the department may decide that other work is carried out than the work referred to in section 81(1). The workers must touch the part of the rented, which is outside the house itself.

Substances. 2. The work referred to in paragraph 1 may be improved worker and work which is not improvements. The meeting of the department can, in respect of work that is not improved work, decide whether the tenant must make reetring by moving. If the tenant must make reetable, the tenant must pay a reasonable deposit for the payment of the reetable expenses.

3. The Board Meeting’s decisions must be approved by the Board of Housing. § 81(2) is used equivalent.

4. The housing organisation shall prepare a list of the work that can be carried out according to the Board’s decisions by paragraph. 1. The housing organization is in front of the fact that the tenants will receive this listing. New tenants must have the listing delivered in connection with the contract’s conclusion.

§ 83. If the department’s meeting has not made a decision after § 82(1), the housing organisation may enter into agreement with the individual tenant on the design of the work which relates to the part of the rented which is outside the house itself.

Substances. 2. The housing organisation may enter into agreement with the individual tenant regarding the execution of other works in the house than the work referred to in section 81(1).

§ 84. They work carried out according to the rules of this chapter shall be reasonable and appropriate. The workers must not deduct the house its character of public housing or its possible character of housing suitable for elderly and persons with disabilities. With the workers special maintenance costs for the department, the tenant’s rental is increased corresponding.

§ 85. Section 83 shall be concluded in writing. It must be stated in the agreement which works the tenant can perform. Any terms, including temptations and reetables, shall also appear on the agreement. § 81(2) and § 82(2)(b) of paragraph 2 shall be used equivalent.

§ 86. Before the tenant entrepreneurship works covered by § 81(1) and § 82(1), the tenant must in writing report the work to the housing organisation which assumes that the tenant has the right to perform the workers. In accordance with Section 28 of the General Housing Authority, the Danish Home Agency shall notify the tenant that the implementation must take the decision of the Council. Required construction processing is carried out by the housing organisation and paid by the tenant.

Substances. 2. If a written reasoned rejection of a review after paragraph 1 is not notified the tenant within 8 weeks after the receipt of the housing organisation, the tenant can start the work. The calculation of the deadline is seen from July.

§ 87. A tenant who has implemented improvements in accordance with Section 81(1) of the 1st sentence shall be entitled to financial compensation. The same applies to a tenant who has carried out dividers in accordance with section 81(1), 3 para., in connection with improvements. The same also applies to a tenant who has carried out improvement work within section 82(1) and § 83(1). However, it is a prerequisite that the rules in section 86 are observed.

Substances. 2. Special energy consumption installations cannot be provided.

3. The decision is paid by the housing organisation at the tenant’s exit. The organisation can carry out a bill in the reimbursement of the tenant's obligations to the organisation.

4. The decision is calculated on the basis of the incurred expenses which must be documented after the completion of the workers and signed the lease contract. The housing organisation must consider improvements, etc. The housing organisation can reduce the calculation basis for the reimbursement with the value of existing installations and building parts etc., which is covered by the improvement worker etc. The housing organisation may also reduce the calculation basis for the reimbursement if the cost is estimated to be disproportionately high.

5. The decision calculated after paragraph 4 is reduced with any support after other legislation. The decision may not be DKK 110.252. As incurred expenses can only be recognised for companies registered by law on regular turnover tax. The housing organisation may enter into agreement with the municipal council that the amount limit is increased, however, that the reimbursement may not exceed DKK 160.252.

6. The amounts referred to in paragraph 5, have been set up in 2009 level and regulated once annually with the development of the net prices of Statistics Denmark in a 12-month period ending in June year before the calendar year.

§ 88. In the same place, the workers cannot be carried out simultaneously. Taking into account the depreciation of Section 89, the total amount of compensation to a tenant may never exceed the amount limits in Section 87(3).

§ 89. The originally calculated reimbursement is depending on at least 10 and no more than 20 years depending on the expected durability of the work, unless a faster depreciation between the tenant and the housing organization is agreed during the nature of the work.

§ 90. In the event of termination or modification of a scheme after § 82(1), there may be no limitation in the tenant's right to reimbursement for improving work carried out after the applicable scheme.

§ 91. The new tenant who moves into an accommodation where the previous tenant has completed improvements, etc. must pay the department’s expenses for reimbursement. Upon entering the lease agreement, the new tenant may choose between the cash payment of the expense or a rental increase, which is against the expense and which ends when the depreciation period expires, cf. section 89.

Substances. 2. Selecting the new renting increase, the housing organisation must ensure that the expense of the department is financed in the cheapest way. For funding with the property organisation or the fund funds, interest is calculated corresponding to normal bank interest for similar loans. The interest of the expense must be included in the rent increase.

§ 92. A tenant who has paid the department’s expense for reimbursement with cash payment after section 91 and deducts the house before the reimbursement has been depreciated by Section 89, has the right to financial reimbursement corresponding to the amount of reimbursement against any obligations relating to the housing organisation. The new tenant moving into the house pays the expense of the department according to the rules of section 91.

§ 93. The validity of the tenant’s rights and obligations after this chapter is determined by the resident Board of the resident, cf. section 41 of the rental of general housing.

§ 94. The provisions of §§ 81-93 are used similar to general elderly dwellings owned by municipalities, regions and self-owned institutions, and on general youth housings owned by self-owned institutions.

Chapter 19

Revision

§ 95. The audit of the accommodation organisation and its financial statements is made by an approved account.

Substances. 2. The audit shall be carried out in accordance with good public audit skik, as this concept is laid down in section 3 of the Act on the revision of the financial statements of the State, etc. and in accordance with the Ministry of By, Housing and Rural Audition for general residence organisations' accounts, cf. Annex 4.

3. Revisor has access to inspect all accounting material and all stocks and has the requirement to obtain all the information and the assistance which is considered necessary for the execution of the audit. The housing organisation shall provide account of accountants to conduct the investigations that this finds necessary.

4. Revisor shall immediately report to the Board of the housing organisation and the municipal council, where the auditor shall identify irregularity of significant importance to the economic operation of the housing organisation or a department, or if the auditor is aware of infringements or prejudices of the provisions of significant importance. Revisor shall also make reports to the Board of the housing organisation and the municipal council, where uncertainty arises whether the housing organisation or a department may comply with its financial obligations.

5. For the use of the office of the housing organisation, the auditor shall lead audit protocol. In the auditing protocol, report on the audit work carried out, as well as all important factors that have given rise to remarks, including circumstances where there are uncertainty about whether the housing organisation has acted in accordance with applicable rules. Specifically, the auditor’s examination of as well as assessment and conclusions regarding the internal control and registration systems of the housing organisation (named on the outside of the purpose), the saving, productivity and efficiency. In addition, information on special inspection worker, submission of special reports, advice or assistance.

6. The board of residence shall carefully review the auditing protocol provided on any board meeting, and any protocol import must be signed by all board members.

§ 96. If a public housing organization is administered by a non-almen administrator, the auditor shall assess whether the administration is done under the intrusive relationship.

§ 97. The audit for municipal owned general elderly dwellings shall be subject to the rules for the revision of the municipalities' company established in law on the government of municipalities. The audit of regionally owned general older dwellings shall be subject to the rules governing the revision of the company of the region, established in law on regions and repealing the county municipalities, the Capital Regions and the Capital Hospital Community.

Substances. 2. The provisions of Section 95 shall be used in general elderly dwellings and in general youth housings owned by self-owned institutions.

Chapter 20

Distribution, detention and merger etc.

§ 98. In the liquidation of a general housing organisation, the means of the housing organisation shall be used for the payment of debt, and then for the construction and housing purpose of the Ministry of By, Housing and Rural.

Substances. 2. The liquidation of a general housing organisation also leads the liquidation of its departments, unless the Ministry of By, Housing and Rural approves another scheme.

3. The Ministry of By, Housing and Rural, the top authority of the housing organisation and the municipal council in the home organisation’s homestay chooses every liquidator.

§ 99. In the liquidation of a general department, the department’s funds are used for payment of debt, and then to repayment of deposits with any index surcharge and to refund the deposit. Excessive amounts are subject to the outline fund.

Substances. 2. In liquidation after the sale of a non-almen department, listed with sales for eye, the net proceed is transferred to the outline fund.

§ 100. In the liquidation of self-convenient institutions, which contains general older dwellings or general youth housings, and of non-almen departments, the provision of section 98(1) is used.

Substances. 2. The Ministry of By, Housing and Rural and the municipal council in the municipality where the self-owned institution is located, selects each liquidator.

§ 101. In the absence of part of a general department, the net interest is paid as extraordinary deductions on domestic government loans, government-guaranteed loans or in front of loans. Excessive amounts are subject to the outline fund.

Substances. 2. In the absence of a property that contains general older dwellings belonging to an independent institution, a municipality or region, or containing general youth dwellings belonging to an independent institution, the net interest is paid as extraordinary deductions on guaranteed loans or front loans.

§ 102. In the resolution of a general housing organisation for the merger with one or more other general housing organisations, the division of the disintegrating housing organisation and means of the interconnected housing organisation. The housing organisation shall inform the municipal council and the Landsbuilding Fund on the merger. Similarly, the Government’s Administration shall be notified if the departments cover government loans, government-guaranteeed loans, or if there is state-of-the-art performance support for the departments.

§ 103. A general department with another general department shall be governed in accordance with Section 25 or acquired the general department of another general housing organisation, the provision of Section 99(1) shall not be used.

§ 104. The municipal council in the municipality where the property is located may notify the consent of the

1) that several properties include general older dwellings belonging to self-owned institutions, together with one independent institution,

2) that a property that contains general older dwellings belonging to a self-owned institution and a communal property containing general older dwellings is assigned to one property belonging to either a self-owned institution or a municipality, and

3) 3) that several properties include general youth housing belonging to self-owned institutions, together with one independent institution.

Substances. 2. It is a condition that announced public support commitments are transferred and that the property is transferred to the new self-owned institution or the municipality. After the merger, the former independent institutions have ceased as independent institutions.

3. The municipality of the municipality, where the general elderly dwellings are, may also inform the consent of municipal owned general elderly dwellings to be a department of a public housing organisation. It is a condition that notified public support commitments are transferred and that the property is transferred to a new department of the general housing organisation.

§ 105. The application for the consent of the municipal council to the association after section 104 is submitted by the Board of Directors for the independent institution. The application must contain an account of the costs and the proposed funding, including the extent of any necessary rental increases.

Substances. 2. Should the senior housing or general youth housings after the merger belong to an independent institution, the submission of the application must be proposed for the association of the institution.

§ 106. In accordance with Section 104, this shall also notify the Ministry of By, Housing and Rural and Landscaping. Similarly, the Government’s Administration shall be notified if the government loans are denied, or if there are state-of-the-art performance support for the departments.

Chapter 21

Supervisor and control dialogue

§ 107. The supervisory authority and the self-owned institution is led by the municipal council in the municipality where the housing organisation or the self-owned institution is home, cf. section 108(2). The provisions of the statutes, after which the inspection of the housing organisation is brought by another public authority, retain their validity, cf. section 121. The supervisory authority of the housing organisation is led by the municipal council in the municipality where the department is located, in the case of paragraph 1. 2. In several municipalities one department, in accordance with Section 25(3), the implicated municipal councils agree how the supervision is exercised.

Substances. 2. The supervision of departments referred to in section 22(4) is governed by the municipal council in the municipality where the housing organisation is home.

§ 108. The Governing Council, acting in accordance with the provisions of the general housing organisation and departments, shall be governed by the provisions of this Regulation on general housing, etc., law on the rental of general housing provisions issued under these laws, and the statutes of the housing organisation.

Substances. 2. The home of the residence organisation shall be set out in the statutes. The site must be in a municipality that the housing organisation has significantly linked to either by the number of managed housings or in the power of business, in accordance with paragraph 2. 3. If the housing organisation changes homestay, the statutes must be changed. The home of the institution is the municipality where the institution is located.

3. Regardless of paragraph 2, 2, 2, clauses, an housing organization can choose to have home in the former municipality.

§ 109. The supervisory council and the housing organisation shall lead a control dialogue in the form of regular meetings on the company of the housing organisation, including the development of the individual residential areas. The Municipal Council shall ensure that a dialogue meeting is held annually. The invitation to the meeting must be made in writing and with appropriate notice.

Substances. 2. Has an housing organization departments located in several municipalities, it leads the municipal government in which the housing organisation is home, control dialogue with this.

3. The housing organisation must annually prepare a management report for the municipal council. The report and the accounts of the housing organisation for the latest financial year, cf. section 71(1), shall be laid for the annual meeting. The municipal council shall lay down a period of time when the housing organisation shall submit the management report to the municipal council. If the housing organisation has a department in another municipality than the supervisor of the housing organisation, the management report shall be submitted to this municipal council.

4. The management report is based on the period since last meeting or another period set by the municipal council.

5. The management report shall contain information about the company of the housing organisation and the presentation of the housing organisation and the municipal council on the future effort. The following conditions are included in the report:

1) An evaluation of the housing organisation and its departments’ business within specified areas, including information on major challenges and initiatives.

2) A statement of key accounting numbers and other key figures if they differ significantly from the normal level.

3) 3) An indication of any need to enter into agreements with the Danish Association.

4) A statement of the status of agreements previously concluded with the Danish Association.

6. The report is designed and submitted in electronic form to a central IT system, which is shown by the Ministry of By, Housing and Rural.

7. The Municipal Board of Directors shall publish an account of the completed dialogue on the municipality’s website. The decision must contain:

1) A summary of the discussion between the housing organisation and the municipal council, the assessment of the company and challenges of the housing organisation.

2) A short description of any agreements concluded between the parties.

8. The Municipal Authority shall report the statement referred to in paragraph 7 to the central IT system referred to in paragraph 7. 6.

§ 110. The municipal council considers that general older dwellings or general youth housings belonging to self-owned institutions constitute an independent financial unit that can be exclusively attached and obliged by conditions relating to the dwellings relating to the commitments.

§ 111. The municipality of the municipality of the municipality shall ensure that new or amended statutes for the housing organisation comply with the rules of general housing, etc. and the requirements laid down by the Ministry of By, Housing and Rural under the law.

§ 112. The municipal council approves the preliminary rental by a department’s commission, the increase of this and the final rental. The municipal council also approves leases as a result of the work in the department referred to in section 76(4), in accordance with Section 76(4), 2. The Governing Council shall take the final administrative decision.

§ 113. The Municipal Board of Directors shall be submitted in accordance with the rules laid down in section 71.

Substances. 2. The accounting material shall be submitted to the municipal council for critical review in order to consider whether the operation of the housing organisation and its departments and the economy of the housing organisation and the economy of its departments are safe and in addition to the applicable rules.

3. Accounting for service areas shall be submitted to the municipal government for critical review in order to ensure that the operational economy of the department ensures that the service area can remain.

§ 114. The Danish Immigration Service may request a separate statement on a detailed basis, including whether the submitted accounting material complies with applicable provisions.

§ 115. Gives the submitted accounting material the supervisor of municipal council to the criticism, the municipal council may impose on the housing organisation to carry out the measures which are considered necessary, including increasing or reducing the rental. If it is considered necessary, the Danish Parliamentary Council may, in front of an auditor designated by the municipality, for the account of the housing organisation, review the financial statements and finances of the housing organisation, and submit the report to the municipal council. If the supervisory municipality is not at the same time, the home organisation must be informed of any agreed measures.

Substances. 2. If the housing organisation is to comply with the Danish Association’s Agency’s proposal or provides its relationship with the municipal Council on the other hand to substantial criticism, the municipal council shall report this to the Ministry of By, Housing and rural areas annexed the municipal council’s setting and the necessary accounting material.

§ 116. The approval of the municipal council cannot be carried out:

1) In the event of properties where consent is pursuant to Section 27 of the General Housing Act.

2) The establishment of properties, cf. section 26 of the law of general housing etc.

3) 3) Consistent change of properties, including the termination of housing, cf. section 28, paragraph 1, in the law of general housing, etc.

4) Place of mortgage letters, in accordance with Section 29(1) of Section 29(1) of the General Housing Act.

5) Continuous and final fixing of the rental and setting the distribution of the rental on the individual housing rental targets according to section 76(2) and 3.

6) Provision of the rental after § 76(4).

7) Increased performance of a total annual remuneration to the office of the housing organisation by section 13(2).

8) Acquisition of building fees and board expenditure in connection with particularly extensive and complex maintenance and renewal work, as referred to in Section 31(3), 2.

9) In accordance with Section 56(2) of Section 56(2).

10) Transfer or refund of warranty certificates in warranty organisations, cf. section 8(3).

11) In warranty organisations the withdrawal of dividends to more than 5 per cent of the guarantee capital, cf. section 8(2).

12) Covering losses by lease or moving with a department’s own means, cf. section 41(1).

Substances. 2. For properties that cover government loans or government-guaranteed loans, or in which state-of-the-art operational support, the municipal government shall report approval after paragraph 1 and 3 to the State Administration. In part of the event of a property in which state loans or government or municipality- or municipality-controlled loans, the municipal government shall claim its guarantee or resurance.

3. An accommodation is temporarily charged for a maximum of 10 years in order to apply to preventive work aimed at the residential area and the individual residents for the purpose of strengthening the social life and network in the residential area, cf. section 37(2) of Section 37(2), in the law of general housing, etc., the public support of the house does not. The report to the Government’s Administration referred to in paragraph 2 shall also be due to the termination of an accommodation.

§ 117. The municipality of the Municipal Association is responsible for the maintenance of the property. The municipal council may, in accordance with the performance of necessary maintenance and renewal work and the work referred to in section 41 of general housing law.

§ 118. The municipality of the municipality shall be paid in accordance with the rules laid down in §§ 136 and 137 in general housing law.

§ 119. The municipality of the Municipal Association shall be used for their purposes.

§ 120. The residence organisation and the independent institution shall provide the municipal council and the Ministry of By, Housing and Rural any information on the housing organisation or the self-owned institution relating to the lighting of whether this is governed and operated in accordance with applicable provisions.

§ 121. In accordance with the statutes of an housing organisation of another public authority other than the municipal council, cf. section 107, the supervision of the housing organisation or the supervisory authority may wish it to be transferred to the municipal council after negotiations with this. In the event of disagreement, the decision of the Ministry of By, Housing and Rural.

§ 122. Manages an housing organisation and its departments of an administrator who is not a public housing organization, the municipal council of the municipality, where the housing organisation is home, supervision of the administrator's business as the administrator of general construction. To ensure that the administration meets the general rules of recreational administration of general housings, the supervision of the frameworks under which administrator has built or organised its administration.

§ 123. The provisions of section 108 and §§ 110-117, 119 and 122 are used similar to general older dwellings owned by self-owned institutions.

Substances. 2. The provisions of section 108 and §§ 111-117 and 122 are used similar to general youth housings owned by self-owned institutions.

Chapter 22

Statens Administration

§ 124. The Government Administration may provide statements on state guarantee for mortgage financing properties that have agreed on State aid under previous laws on housing construction.

Substances. 2. The administration of the State may notify the consent of borrowing to the financing of improving and re-building workers to ensure safety side words with or prior to government loans and government-guaranteed loans.

3. When properties in which state loans or government-guaranteed loans or, in which case of state-of-the-art operational aid, are replaced or changed significantly, the administration of the State determines whether the conditions for the aid have been changed, so that it is partly or partly due to the future.

4. The State Administration decides whether and to what extent recognised or agreed expropriations may be allowed to be paid to a general housing organisation or will be to deposit as extraordinary deductions on government loans, government-guaranteed loans or front loans.

5. The State Administration shall take the final administrative decision under this Chapter.

Chapter 23

Various provisions

§ 125. In the statutes for andelsbolig organisations, the provisions of the construction fund shall retain their validity in respect of construction listed before 30 April 1946.

§ 126. The housing organisation must report data about the housing organisation’s housing for the nationwide housing portal, DenmarkBolig.dk. The Board of Landsbuilding lays down detailed rules on the data housing organisation to report and the procedure. The rules are approved by the Ministry of By, Housing and Rural.

§ 127. Regardless of the provisions of the household for general housing, persons with persistent physical or mental function reduction or blind and weaker persons relying on a service animal are always right to hold such.

Substances. 2. In service animals, drivers and service dogs are specially trained to perform one or more useful tasks for the persons mentioned in paragraph. 1.

§ 128. The decisions of the municipality of the Municipal Authority shall not be brought to other administrative authorities.

§ 129. The borrower’s ongoing administration contribution to loans and municipal credit loans is paid directly as part of the payment of the borrower (pay). The payment of services is calculated first time 3 months from the borrowing, corresponding to the borrower’s other payment of up-to-date mortgage loans by Section 129(1), in the Act on General Housing etc.

Chapter 24

Power

§ 130. The decision shall enter into force on 1 January 2014.

Substances. 2. At the same time, notice no. 1307 of 15 December 2009 is repealed on the operation of general housings etc.

3. In accordance with Section 39(1)(b) and 8 of Regulation No 42 of 23 January 2008 on the operation of general dwellings, etc. may be maintained to expire, but not until 1 January 2030.

4. In accordance with Section 39(1), no. 13 and 14 of Regulation No 42 of 23 January 2008 on the operation of general housing, etc. may be maintained until 1 January 2015.

Ministry of By, Housing and Rural, 16 December 2013

Carsten Hansen

/ Mikael Lynnerup Kristensen


Annex 1

General housing organisations
Accounting for Housing
Accounting year 1(10)
Accounting period from
Accounting period
Housing organisation
Ever. Administrator Administrator
Staff
Property organisation no.
Any administrator no.
Municipality no.
Name Name Name Name Name
Name Name Name Name Name
Name Name Name Name Name
Address
Address
Address
Telephone/Fax
Telephone/Fax
Telephone/Fax
Email address
Email address
Email address
Website Website
Website Website
VAT no. (SE no.)
VAT no. (SE no.)

The residence organization includes everything:
Number of departments
Other supported construction
. . . . . .
. . . . . .
Number of rental goals
Gross area number m2
à rental unit
Number of rental units
1) housings
1
2) Commercial rental
1 per serving. 60 m2
3) institutions
1 per serving. 60 m2
4) garages/car ports
1/5
5) rental, m2 and rental units in everything

General housing organisations
Accounting for Housing
Accounting period 2(10)
BOLIGORGANISATION
Results statement
Account no.
Note
Specification
Score. This year
Budget current year
(1.000 DKK)
Budget
coming year
(1.000 DKK)
Ordinary expenditure
501
Board of Directors etc.
1.
Officers in operation
2.
New construction
502
*
Meeting expenses, kontingents etc.
511
*
Personal expenses
512
*
Business
513
*
Office maintenance costs (including EDB operations)
514
*
Office room expenses (incl. depreciation, administrative property)
515
*
Writings, Operations
516
*
Special activities
517
The completion of the collected deficit
521
Revision
530
Gross administration costs
531
*
Subsidies to departments
532
*
Interest costs (incl. price loss, bonds etc.)
533
*
The contributions of the departments, etc. to the construction fund and the labour capital, as well as deposits to the Landsbuilding Fund and the new construction fund
540
Total ordinary expenditure
541
*
Additional expenses
550
Expenses in all
551
Overput distribution
1.
Provision to the labour capital
2.
Exchange, warranty company
560
Expenses and possibly. profit in everything

General housing organisations
Accounting for Housing
Accounting period 3(10)
BOLIGORGANISATION
Results statement
Account no.
Note
Specification
Score. This year
Budget
This year
(1.000 DKK)
Budget coming year
(1.000 DKK)
Ordinary revenue
601
*
Administration contribution
1.
Own departments in operation, main activity
2.
Other supported housing buildings, main activity
3.
Page activity departments
602
*
Legal fees and special services
603
*
Interest income (incl. realised price gains, bonds etc.)
604
*
The contributions of the departments, etc. to the outline fund and the labour capital
605
1.
Building fee, new construction
2.
Board of Directors, new construction
1.
Building fee, improvement work etc.
606
2.
Board layers, improvement work etc.
607
Miscellaneous
610
Total ordinary revenue
611
*
Extraordinary revenue
620
In all
621
The year's deficit transferred to account 805
630
Claims and possibly. deficit in all

General housing organisations
Accounting for Housing
Balance per. 4(10)
Balance balance
Account no.
Note
Specification
This year
Last year
(1.000 DKK)
Activate Activate Activate Activate Activate Activate
Facility
Material plant assets
701
*
Administration building
Cash value per.
702
*
Inventar
703
*
Automobil
704
*
Edb plants
709
*
Other facilities
Financial assets
712
Warranty capital in another company
713
*
Shares and parts
714
Disposition fund/Lån for departments
715
*
Investments, page activities (specified under note 805)
716
*
In the Landsbuilding Fund
719
*
Other financial assets
720
Construction assets
Exchange assets
Gardeners
721.1
*
Officers in operation
721.2
*
Departments, page activities
722
*
Departments under construction (new construction)
723
Approved management organisation
724
Increases to improving work
725
Debitors
726
Other Tilts
727
Prepaid expenditure
730
The garden was clean and clean.
731
*
Securities (consistent)/obligations
732
Likvide stocks
1.
cash
*
2.
Bank stocks
740
Excludes in everything
750
Activated in everything

General housing organisations
Accounting for Housing
Balance per. Z1
Account no.
Note
Specification
This year
Last year
(1.000 DKK)
Passives
Equity
801
*
Property Organizations
802
*
Warranty capital
803
*
Disposition Fund/Special Accounting Account
804
*
Depreciation
805
*
Working capital
810
Equity in all
Long-term debt
811
Priority debt, administration building
812
*
Second long-term debt
820
Long-term debt in everything
Short-term debt
821.1
*
Officers in operation
821.2
*
Departments, page activities
822
*
Departments under construction (new construction)
823
Approved management organisation
824
*
Bank debt (security)
825
Suppliers
826
Cost
827
*
Releases
828
Cancellation fees
829
Holidays
830
*
Second short-term debt
840
Short-term debt in everything
850
Passive in all
Event obligations

General housing organisations
Accounting for Housing
Accounting period 6(10))
Fixed notes
Account no.
Specification
This year
Budget
This year
(1.000 DKK)
Budget
coming year
(1.000 DKK)
511
Personal expenses
1.
Payouts, staff
2.
Pension/pension contribution
3.
Other spending on social security
4.
Promoting assistance
5.
Shooting in holiday money response, function honor
10.
- Refusion of sick and unemployment benefits etc.
Information about the number of employees etc. (referred to the number of heroes)
Management expenditure
514
Office room expenses (incl. depreciation adm.ejd.)
1.
Own premises, priority rates etc.
2.
rented premises, rent
3.
Property taxes
4.
El El
5.
Water, heating
6.
Insurance
7.
Cleaning, maintenance, cleaning etc.
8.
Internal advance, own capital bound in administrative property, fixed rate %
9.
Rewriting, administrative property
602.22
Ever. rental deposit w.v. office rooms
Net expense, office space
515
Writings, Operations
1. Inventar
2. Car hire
3. EDB
4. Other
533/604
The contributions of the departments, etc. to the construction fund and the labour capital, as well as deposits to the Landsbuilding Fund and the new construction fund
1.
The contributions of the department of the departments referred to in Section 803.2
2.
Services (both payments) from departments relating to outamortized loans, in accordance with Section 803.4
3.
Netprovenu for lending in departments by section 24 of the general housing law, in accordance with Section 803.5
4.
Netprovenu at the liquidation of a department, cf. section 803.6
5.
payments to the Landsbuilding Fund, cf. kt. 803.24.
6.
Deposits to the new construction fund, in accordance with Section 803.25.
7.
Excessive deposits regarding building renovation etc., in accordance with account 803.8
8.
Good contribution to the Landsbuildingfonden, cf. kt. 803.11
9.
The contributions of the departments to the labour capital, in accordance with Section 805.3

General housing organisations
Accounting for Housing
Accounting period 7(10)
Fixed notes
Account no.
Specification
Results income year
Budget
This year
(1.000 DKK)
Budget
coming year
(1.000 DKK)
601
Management costs
Gross administration costs (account 530)
- - -
Other supported housing buildings (account 601.2)
- - -
Page activity departments (account 601.3)
- - -
Legal fees and special services (account 602)
- - -
Building fee (account 605/606)
Net operation administration expenses regarding own departments in operation:
All per rental unit
Management contribution
Administration contribution
1.1
Contributes per rental unit
1.2 1.2
Basic contributions per rental unit
1.3 1.3
Part contribution
1.3.1
Basic contributions per rental unit
1.3.2
Contributes per department
1.5
Services
1.
Own departments in operation, in all
2.
Other supported housing construction
3.
Page activity departments
602
Legal fees and special services
1.
Registration/contingent
2.
Transfer fee
3.
Restance fee (on request fee)
4.
Board fee
5.
Antenna accounting fee
6.
Council fee
21.
Refund of pay expenses etc.
22.
Rental Inbox, office rooms
23:23
Ad income, etc., farm leaves, etc.
24.
Participating payment, course business etc.
25.
Sales of publications. EDB applications etc.
26.
Revenue to social projects etc.
27.
Award for architectural competitions
28.
Framework agreement fee, cf. specification, separate accounting statement for the procurement centre

General housing organisations
Accounting for Housing
Accounting period 8(10)
Fixed notes
Account no.
Specification
Results income year
Budget
This year
(1.000 DKK)
Budget
coming year
(1.000 DKK)
603
Acquisition of net interest income
Apply interest calculation method:
Acquired interest rates:
Interest income
1.
Sections, interest rate: (603.11) % and year average balance_
2.
Bank stocks
3.
Notes (incl. realised price gains)
4.
Debitors
5.
Calculated interest of the bottom own capital
6.
Interests from LBF relating to your own attraction
7.
Other
532
Interest costs
1.
Disposition fund, interest rate: (532.11) % and year average balance_
2.
Sections, interest rates (referred funds 532.21)%, and the average balance of the year
(drifts 532.22), and year average balance_
(page 532.23) %, and year average balance_
3.
Bank debt
4.
Credits
5.
Kurstab, bonds etc.
6.
Kurtage etc. bond holding
7.
Own attraction (account 716)
8.
Other
Net interest in eggs/
Net interest income/examination per rental unit (e.g. the calculation basis for administration contribution)

General housing organisations
Accounting for Housing
Accounting period 9(10)
Fixed notes
Account no.
Specification
This year
Last year
(1.000 DKK)
803
Disposition Fund/Special Accounting Account
1.
Balance perimo
Back:
2.
Contributes, departments
3.
Pre-ordered
4.
Services (both payment), broadcast loans
5.
Netprovenu for borrowing after § 24 of general housing law, etc.
6.
Netprovenu at the liquidation of a department
7.
Excessary deposit for building renovation etc. (see section 91)
8.
Transferd from the labour capital of the housing organization
9.
Provenu at lending/sale of administrative property
10.
In the Landsbuilding Fund transferred from the construction fund
11.
Legal contributions from departments, cf. section 79 and 80
12.
Interests from the Landsbuilding Fund
Departure:
20.
Services support for departments in accordance with specification
21.
Deferred, in accordance with specification
22.
Discontinue to loss by rental jointity and exit, cf. specification
23:23
Miscellaneous
24.
payments to Landsbuildingfonden
25.
Deposits for the new construction fund
26.
Deferred from the Landsbuilding Fund to transfer to departments. (Egen drawn)
50.
Saldo ultimo
Saldo ultimo divided:
Bottom part:
31
lending, cf. specification, movements of the year
32.
Financing of administrative property, cf. specification, the movements of the year
33.
Financing of EDB plants, in accordance with specification, the movements of the year
34.
In the business operator organisation and/or city renewal company, cf. specification, the movements of the year
35.
In the Landsbuilding Fund (kt. 716)
40.
Part:
50.
Saldo ultimo
804
Depreciation
1.
Depreciation, administrative property, cf. specification, the movements of the year
2.
Other enrollments, other assets, cf. specification, movements of the year
805
Working capital
1.
Balance perimo
Back:
2.
Annual profit
3.
Special contributions from departments etc.
Departure:
4.
Annual deficit
5.
Transfer to the outline fund
6.
Various grants, cf. specification
Saldo ultimo excl. 805.5.
Saldo ultimo
Saldo ultimo divided
Bottom part:
7.
Investments in page activity departments, lending, cf. specification, movements of the year
8.
Administration organisation administrative property, cf. specification, the movements of the year
9.
Miscellaneous, cf. specification, movements of the year
10.
Part:
Saldo ultimo

Accounting for Housing
Fixed note – Page Activities
10(10)
Under Under page activity departments The following activeiters (the view is to the notice of page activities in general housing organisations etc.).
Department of external property management etc.
About
Operator result
(+ offset)
(÷ deficit)
Equity
1.
Administration of the construction and operation of Chapter 12 institutions (§ 5) as a department has not shot.
2.
Administration of operation of municipal residential property (§ 12).
3.
Administration of construction and operation of certain municipal properties etc. (§ 13).
4.
Administration of the construction and operation of certain municipal institutions and self-owned institutions (§ 14).
5.
Administration of operation of certain private rental property (§ 15).
6.
Administration of operation of certain private colleges (§ 16).
7.
Administration of operation of certain property associations and condoms (§ 17).
8.
Administration of the construction and operation of business premises, which a department has not shot at (§ 33(2))
Department of Construction and Operations
9.
Ownership, administration of the construction and operation of holiday rentals (§ 33(3)).
Department of internal technical consulting and internal craftsmanship
10.
Execution of internal technical consulting and internal craftsmanship (§ 20).
Section of deposits etc. in other companies
11.
Establishing and deposits in company renting business areas (§ 4).
11.1.
The company’s turnover, operational result and equity
12.
In some collective facilities etc. (§ 9(2).
13.
Establishing and deposits in company that manages the construction and operation of private rental housings, business areas, etc. (§ 11).
13.1.
The company’s turnover, operational result and equity
14.
Establishing and deposits in the company carrying maintenance etc. of farm facilities etc. owned by others (§ 18)
14.1.
The company’s turnover, operational result and equity
15.
Revenue in general management organisations and approved City renewal companies etc. (§ 21 and section 33(6)).
16.
Establishing and deposits in a special city renewal company (§ 22).
16.1.
The company’s turnover, operational result and equity
17.
Establishing and deposits in an export company for sale abroad by knowledge of housing and housing administration (§ 23).
17.1.
The company’s turnover, operational result and equity
18.
Loans of employees to the companies referred to in point 11, 13, 14, 16 and 17 (§ 25).
19.
In Danish craft companies (§ 33(4))
20.
Deposits in companies that provide goods, services or contractor services for general housing organisations (§ 33(5)).
Outside page activity departments rub the following activities:
About
Operator result
(+ offset)
(÷ deficit)
Equity
21.
Ownership, administration of the construction and operation of business premises in general construction (§ 3 and § 33(1).
22.
Ownership, the administration of the construction and operation of Chapter 12 institutions and housing (§ 5).
23:23
Ownership, administration of the construction and operation of the course(§ 7).
24.
The establishment of existing private properties for the purpose of establishing housings falling within the purpose (§ 8(1) and 2).
25.
Ownership, administration of the construction and operation of various collective facilities etc. (§ 9(1).
26.
Ownership, administration of the establishment and operation of electrical supply systems based on renewable energy sources (§ 10)
27.
Sharing social activities and leisure activities etc. (§ 19).
28.
Ownership, administration of the construction and operation of service areas (§ 13),
29.
Publication of publications and books on public housing and sales of EDB programmes (§ 26).
30.
Establishing the operation of the purchase center (§ 27)
31
Maintaining costs for idea and architectural competitions in connection with publicly supported construction (§ 28).
*NOTE:
If several activities are gathered in one company, cf. section 24(4), the activities are distributed on the respective section, but with a note that it is included in a company with other specified activities.

General housing organisations
Accounting for Housing
Accounting period 11(10)
Head of Business:
City
Date Date
Revisors' drawing:
City
Date Date
Board of Directors:
Financial statements have been submitted undersigned to approval.
City
Date Date
Head of authority’s drawing:
Financial statements have been submitted under the top authority for approval.
City
Date Date

Annex 2

General housing organisations
Accounting year 1(13)
Accounting period from
Accounting period

Accounting for department
Housing organisation
Department
Staff
Property organisation no.
LBF’s department no.
Municipality no.
Name Name Name Name Name
Name Name Name Name Name
Name Name Name Name Name
Address
Location
Address
Telephone/Fax
Telephone/Fax
Telephone/Fax
Email address
Email address
Email address
Website Website
Website Website
VAT no. (SE no.)
VAT no.

Rental goals
Gross area in total m2
Number of rental goals
á rental unit
Number of rental units
Family residences
1
Youth residences
1
General older dwellings
1
Property information in everything
- Housing distributed in number of rooms
Number of rooms
1
2
3
4
5
-Heraf care housing
(old dwellings with associated service area)
-Herof single rooms
(without independent kitchen)
-Here living communities
(Individual/cooking)
Business rental
1 per serving.
60 m2
Institutions
1 per serving.
60 m2
Garages/car ports
1/5
rental information in everything
Matrikel No.
Material:
BBR property number

General housing organisations
Accounting for department
Accounting period 2(13)
Support:
Number of rental goals
Gross area in total m2
Date of public support
Cutting date, construction accounts/drifts or takeover date existing property
Supported/overalled
housing law, the elderly housing law or
General residence law
Supported/overalled
Danish City Association
Completed/overalled without support
Building:
Number of rental goals
Gross area in total m2
Housing on floor construction
Housing in close/low construction
Living facilities and installations
Write yes/nej
Beboerhus
Company meeting room
Laundry:
Laundry, common
Laundry in the individual homes
Water installation:
Two-string watersys. (rent/grey)
Rainwater, descent
Water, recycling
Water, root zone
Waste water, bioworks
Waste:
Source variety. of waste inside the house
Source variety. of waste, outside the house
Usage measurement:
Water measurement, individual
Water measurement, collective
Heating measurement, individual
Heating measurement, collective
El measurements, individual
Electric measurement, collective
Heating supply:
Remove heat
Cent.varm. own anl. Oil/oil
Cent.varm. own anl. Natural gas
Ovens
El panels
Solar heating
Heating pump
Biogas plants

General housing organisations
Accounting for department
Accounting period
3(13)
Rent information for the house
Hire per m2 gross area of balance:
Rent increase:
Date of rental increase
Provision per m2 in DKK.
Provision per m2 %
A total of years

General housing organisations
Accounting for department
Accounting period 4(13)
Results statement
Account no.
Note
Specification
Score. This year
Budget
This year
(1.000 DKK)
Budget
coming year
(1.000 DKK)
Expenses
Ordinary expenditure
105.9
*
Net capital expenditure (both payment)
Public and other fixed expenses
106
Property taxes
107 107
*
Water tax
108
Clock, road tax etc.
109 109
*
Renovation
110
Insurance
111 111
Energy of the department:
1.
Electric and heating for public areas
2.
Electric and heating for youth housings
3.
Metering etc.
112
Contributes to the housing organisation:
*
1.
Administration contribution
2.
Disposition Fund
3.
Working capital
113 113
The duty of the department of the departments:
1.
A-Inject
2.
G
113.9
Public and other fixed expenses in everything
Variable expenditure
114
*
Cleanment
115 115
*
General maintenance
116 116 116
*
Planned and periodic maintenance and renewals:
1.
Detained expenditure
2.
This is covered by former destructions
117
Immovement: (A/B)
1.
Detained expenditure
2.
This is covered by settlements
118
*
Special activities:
1.
Operation of common laundry ( expenses, specification enclosed)
2.
Andel in the operation of common facilities (referred, specification)
3.
Operation of meeting and corporate premises ( expenses, spe-cification enclosed)
119 119
*
Various expenses
119.9
Variable expenses of all

General housing organisations
Accounting for department
Accounting period 5(13)
Account no.
Note
Specification
Score. This year
Budget
This year
(1.000 DKK)
Budget
coming year
(1.000 DKK)
Disputes
120
*
Planned and periodic maintenance and renewals (account 401)
121
*
Implication of deduction. A scheme (account 402)
122
*
Implication of deduction. B scheme:
1.
Shared account (account 403
2.
Internal maintenance (account 404)
123 123
Tab by moving etc. (account 405)
124
*
Other establishments (account 406)
124.8
In all
124.9
Total ordinary expenditure
Additional expenses
125
Performance regarding loans for improving work etc.:
1.
Deduction (account 303.1)
2.
Cleans etc.
3.
Administration contribution
÷
4.
Here covered by ongoing public subsidies
÷
5.
Performance support from the outline fund
126
Writing on improving work etc.
1.
(account 303.1)
2.
Deducted is rented well-ified improvement work (account 303.4)
127
Services about loans to the building renovation etc.:
1.
Deduction (account 303.2)
2.
Cleans etc.
3.
Administration contribution
4.
Excessive deposit for LBF
÷
5.
Performance support from LBF
÷
6.
Performance support from the outline fund
129
1.
Tab at rental distance, etc.
÷
2.
Covered by the outline fund etc.
130
1.
Loss by moving
÷
2.
The cover of former destructions
÷
3.
Covered by the outline fund
131 131
Other interest:
1.
Interests of debt to the housing organisation
2.
Morarenter regarding priority services
3.
Various interest rates
132
Services regarding operational support:
*
1.
Operations losses
*
2.
Temporary operating loans
*
3.
Deposit loans
*
4.
Body support
*
5.
Other operating aid loans
133
Collecting:
1.
Substitute from previous years (account 407.1)
2.
Subfinancing (account 411/412)
134
*
Correction of previous years
135
Approval for deducted tenants
1.
Total reimbursement
2.
Hereby transferred to settlement by rent increase (account 303.4)
136
Hosts, social vice hosts, etc.
137
Extraordinary expenses in all
139 139 139
Expenses in all

General housing organisations
Accounting for department
Accounting period 6(13)
Account no.
Note
Specification
Last year
Budget
This year
(1.000 kr)
Budget
coming year
(1.000 kr)
140 140
The profit of the year used for:
1. Development of subfinancing
2. Transferd to collected result
150
Expenses and possibly profit in everything

General housing organisations
Accounting for department
Accounting period 7(13)
Account no.
Note
Specification
Score. This year
Budget
This year
(1.000 kr)
Budget
coming year
(1.000 kr)
Claims
Ordinary revenue
201
Accommodation and rent:
1.
Family residences
2.
Youth residences
3.
General older dwellings
4.
Business
5.
Institutions
6.
Crowns etc.
7.
Garages/Car ports
8.
Special increase in improved rental goals
÷
9.
Merleje
Rent income in everything
202
*
Renter
203
Other ordinary revenue:
1.
Deposits from the housing organisation
2.
Operation of common laundry ( income, specification enclosed)
3.
Andel of the operation of common facilities (devices, specification enclosed)
4.
Operation of meeting and corporate premises ( income, specification enclosed)
5.
Index
6.
Transfer from collected result
203.9
Ordinary revenue
Extraordinary revenue
204
*
Operational assurance, rent assurance and other grants etc.
205
Services regarding deposit
206
*
Correction of previous years
207
Constantly paid reimbursements in connection with re rental of the rental lease
208
Extraordinary revenue
209
In all
210
The deficit of the year (account 407.1)
220
Claims and possibly. deficit in all

General housing organisations
Accounting for department
Balance per: 8(13)
Account no.
Note
Specification
This year
Last year
(1.000 kr)
Activate Activate Activate Activate Activate Activate
Facility
301
*
The acquisition of the property
1.
cash value per.
2.
this basic value
302
Introduction to priority debt
302.9
The amount of compensation including index regulation
303
Improvement work
*
1.
Improvement work etc.
*
2.
Building renovation etc.
*
3.
Good improvements for individual rental goals
304
*
Other facilities:
1.
Operations losses
2.
Temporary operating loans (Land Building Fund)
3.
Deposits (Land Building Fund)
4.
Body support
5.
Other operating aid loans
304.9
Construction assets
Exchange assets
305
Facilities:
*
1.
Rental incl. heating
2.
Deposits
*
3.
Unfinished consumption accounts
*
4.
Moving, of which to debt collection
*
5.
Connected consumption accounts
6.
Other debtors
7.
Prepaid expenditure
8.
Priority services
306
*
Securities (consistent)/obligations
307
Likvide stocks
1.
cash
2.
Bank and depot
3.
Tilgodehaven with the housing organisation
309.9
Excludes in everything
310
Activated in everything

General housing organisations
Accounting for department
Balance per: 9(13)
Account no.
Note
Specification
This year
Last year
(1.000 kr)
Passives
Transfers (department savings)
401
*
Planned and periodic maintenance and renewals
402
Immediation (A)
403
Shared account (B scheme)
404
Internal maintenance (B-system)
405
*
Tab at exits etc.
406
*
Other establishments
406.9
In all
407
*
Total result +/-
407.9
Decree +/- collected result +/-
Long-term debt
Financing of acquisition
408
Original priority debt:
1. Pant
2. »
3. »
4. »
5. »
409
Deposits
410
Capital subsidies for apartments for at least
411
Rewriting account for the property
412.9
Financing of acquisition
413
Other loans:
1.
Improvement work etc.
2.
Building renovation etc.
414
Other residents
1.
Increased deposits by conversion
2.
Increased deposits by recarriage
3.
Extra deposits for apartments with capital supplements
4.
Increased deposits for the right of residence
415
Operations support
1.
Operations losses
2.
Temporary operating loans (Land Building Fund)
3.
Deposits (Land Building Fund)
4.
Body support
5.
Other operating aid loans
416
*
Second long-term debt
417
Long-term debt in everything

General housing organisations
Accounting for department
Balance per: 10(13)
Account no.
Note
Specification
This year
Last year
(1.000 kr)
Short-term debt
418
Apply to the housing organisation
419
*
Unfinished consumer accounts
420
The decay, not paid priority services
421
*
Real cost:
422
Between bills
423
*
Deposita and prepaid rental etc.
424
Bank loans
425
Other short-term debts:
1. Merleje (Land Building Fund)
2. Accounting Account
*
3. Connected consumption accounts
4. Value control account
426
Short-term debt in everything
430
Passive in all
Event obligations:

General housing organisations
Accounting for department
Accounting period 11(13)
Fixed notes
Account no.
Score.
This year
Score.
This year
Budget
This year
(1.000 kr)
Budget
coming year
(1.000 kr)
Net capital expenditure
Priority of loans:
101.1
Measures similar to priority deduction (account 411)
101.2
Priority interest rates (including any periodization expenses etc., but excluding morarenter)
101.3
Administration contribution
102.1
÷
Protection from the State
102.2
÷
Services from the State
102.3
÷
Support from the State
102.4
÷
Youth residence
103 103 103 103
÷
Account 101)
105.1-3
Services and settlements regarding settled priorities and negative performance support
105.1
Andel for the property organisation's disposition fund
105.2
Andel for Landsbuildingfonden
105.3
Andel for the New Construction Fund
105.9
Net capital expenditure (both payment)
Prioritization of index loans:
101.1
Measures similar to priority deduction (account 411)
101.2
Priority interest rates (excl. morarenter)
101.3
Administration contribution
104.1
÷
Deduction contribution
104.2
÷
Contributed contribution
104.3
÷
Power support
104.4
÷
Youth residence
105.1-2
Services regarding settled priorities etc. or replication
105.1
Andel for the property organisation's disposition fund
105.2
Andel for Landsbuildingfonden
105.9
Net capital. (Payment)
Net capital spending
112.1
Administration contribution
1.1 Contributes per rental unit, in total
1.2 Basic contributions per rental unit, in total
1.3 Basic contributions per department, in total
1.4 Supplements, in all
Administration contributions in all

General housing organisations
Accounting for department
Accounting period 12(13)
Fixed notes
Account no.
Specification
This year
Last year
(1.000 kr)
407
Score account
1.
Balance perimo
Annual deficit (account 210)
profit of the year (account 140)
Budget resolution of deficit (account 133.1)
Transfer to operation (account 203.6)
2.
Ultimate balance
2.a
Total share of the deficit covered by operational losses (the share is written in account 407.1 and the records of account 304)
b.
Operating losses (account 415) provided by:
1.
municipality
2.
Credit institution
3.
Landscaping
3.
Signed balance
The amount of the deficit covered by operating losses is settled as a deduction of the respective operating losses (see Account 132.1. ).

General housing organisations
Accounting for department
Accounting period 13(13)
Head of Business:
City
Date Date
Revisors' drawing:
City
Date Date
The Board of Directors of the Board of Directors:
The Danish Association’s signature:
Annual financial statements have been submitted at department meeting for approval.
City
Date Date
Board of Directors:
Financial statements have been submitted under the board of approval.
City
Date Date
Head of authority’s drawing:
Financial statements have been submitted under the top authority for approval.
City
Date Date

Annex 2.1

General housing organisations
Accounting year 1(5)
Accounting period from
Accounting period
Accounting for page activity departments
Accounting for page activity department
Housing organisation
Department
Staff
Property organisation no.
LBF’s department no.
Municipality no.
Name Name Name Name Name
Name Name Name Name Name
Name Name Name Name Name
Address
Address
Address
Telephone/Fax
Telephone/Fax
Telephone/Fax
Email address
Email address
Email address
Website Website
Website Website
VAT no. (SE no.)
VAT no.
The art of the department
1. Results statement
Expenses
Account no.
Note
Score.
This year
Budget
This year
(1.000 DKK)
Budget
coming year
(1.000 DKK)
Production costs
1101
*
Staff expenses etc.
1102
*
Depreciation agents
1103
*
Property taxes and other public expenditure
1104
*
Maintenance, cleanliness, etc.
1110
Production costs in all
Administration costs
1111
*
Staff expenses etc.
1112
*
Local expenses, own or rented premises
1113
*
Administration contribution housing organisation
1114
*
Depreciation agents
1120
Administration costs in all
Interest costs etc.
1121
*
Interest costs etc.
1122
*
Financial assets and securities
turnover assets
1130
Clean expenses etc. in total
1139
Total ordinary expenditure
1140
Excess before extraordinary records
Additional expenses
1141
*
Additional expenses
1150
Extraordinary expenses in all
1160
Annual profit
1170
Expenses and possibly. profit in everything

General housing organisations
Accounting period 2(5)
Accounting for page activity departments
Claims
Account no.
Note
Score.
This year
Budget
This year
(1.000 DKK)
Budget
coming year
(1.000 DKK)
Ordinary revenue
1201
*
Gross turnover (transfer of VAT)
1202
VAT
1210
*
Net turnover (after deduction of any. VAT. similar. ) in total
Other operating income
1211
*
Other operating income
1219
*
Cases of securities and settlements
1220
Other operating income in everything
Interest income etc.
1221
*
Interest income etc.
1230
Interest income etc. in everything
1239
Total ordinary revenue
1240
Substitute before extraordinary records
Extraordinary revenue
1241
*
Extraordinary revenue
1250
Extraordinary revenue in total
1260
Annual deficit
1270
Claims and possibly. deficit in all

General housing organisations
Accounting period 3(5)
Accounting for page activity departments
2. Balance balance
Activate Activate Activate Activate Activate Activate
Account no.
Note
This year
Last year
(1.000 DKK)
Facility
Material plant assets
1301
*
Due to buildings/Material assets( property value per xx kr. xx)
1302
*
Technical plant and machinery
1303
*
Other facilities, operational equipment and fixtures
1310
Material plant assets in everything
Financial assets
1311
*
Securities etc.
1312
*
Other Tilts
1313
*
Investments, page activities
1320
Financial assets in all
1330
Construction assets
Exchange assets
Sales
1331
*
Sales
1340
Sales in all
Gardeners
1341
*
Services
1342
*
Other Tilts
1343
Periodic stock
1350
Gardeners in everything
Likvide stocks etc.
1351
*
Securities (obligations)
1352
cash
1353
Bank stocks
1354
Accommodation organisation
1360
Likvide stocks etc. in everything
1370
Excludes in everything
1380
Activated in everything

General housing organisations
Accounting period 4(5)
Accounting for page activity departments
Passives
Account no.
Note
This year
Last year
(1.000 DKK)
Equity
1401
*
Operations capital
1402
Writings
1403
*
Book
1404
*
Transfer profit or loss
1410
Equity in all
Provisions
1411
*
Provisions
1420
In all
Long-term debt
1421
*
Priority debt
1422
*
Second long-term debt
1430
Long-term debt in everything
Short-term debt
1431
*
Bank debt
1432
Prepayment
1433
Suppliers
1434
Cost
1435
Releases
1436
Apply to the housing organisation
1437
Second debt
1438
Periodic stock
1439
VAT, etc.
1440
Short-term debt in everything
1450
Passive in all
Event obligations

General housing organisations
Accounting period 5)
Accounting for page activity departments
Head of Business:
City
Date Date
Revisors' drawing:
City
Date Date
Board of Directors:
Annual Financial Statements have been submitted undersigned Board for approval
City
Date Date
Head of authority’s drawing:
Financial statements have been submitted under the top authority for approval.
City
Date Date

Annex 3

General housing organisations
PROGRAMME
Accounting period 1(2)
Housing organisation
Administrator (fills for managed organisation)
Staff
Name Name Name Name Name
Name Name Name Name Name
Name Name Name Name Name
Address
Address
Address
Telephone/Fax
Telephone/Fax
Telephone/Fax
Guide
Answering with ‘Yes’ must be elaborated separately in notes (including referred to in the provisions of the Financial Statements). If the question is not relevant, cross the column ‘Irrelevant’

Notes
Questions
Set cross
Yes
No
Irrelevant
*
Property organisation
1.
Does revenues from construction funds in comparison with the scope of the building activity over the past 5 years cause doubt about whether expenditure and revenue relating to construction are in balance?
2.
Is usual depreciation on operational remedies failed or changed?
3.
Is an impairment on assets?
4.
Estimated there could be a risk of loss and/or liquidity problems due to:
4a.
Investments (including project expenditure).
4b.
Claims, including loans and/or warranty to departments.
4c.
Continuous litigation.
4d.
Hosts, cautions and warranty obligations (including departments’ obligations), rental and leasing contracts or other significant financial obligations.
4e.
Other conditions?
5.
Is the funds used by the organiser fund/reduction account for the coverage of departments’ losses as a result of the lease?
*
6.
Is due services paid late?
7.
Does the assessment of the solidity of the housing organisation and liquidity cause doubts whether there is full certainty for the fulfilment of the obligations of the housing organisation, including normal settlement of interstate debts to departments?
8.
Is there after the end of the financial year, events of importance to the assessment of the economy?
Do not answer administrative organisations without the outline fund.

*
General housing organisations
PROGRAMME
Accounting period 2(2)(2)
Notes
Only fill in housing organisations with own housing departments.
Set cross
Yes
No
Irrelevant
Departments:
9.
Is there departments:
9a.
Where the year’s accounting result compared with the accounts results from the two previous years suggests that the budget with a surplus that exceeds the accumulated deficit and subfinancing?
9b.
With deficit and/or subfinancing?
10.
Are there departments with rental difficulties?
11.
Estimates there to be a risk of loss and/or liquidity issues arising from:
11a.
Investments in unbuilt reasons or other real estate?
11b.
Continuous litigation?
11c.
Exemption of the approved acquisition price (form B) for properties under construction?
11d.
Enabled project spending?
11e.
Claims, including loans to the housing organisation or other debtors?
11f.
Other conditions?
12.
Is there departments where the accumulated settlements are considered insufficient in relation to the expected future expenditure relating to
12a.
Planned and periodic maintenance and renewal?
12b.
Isholding from relocation?
12c.
Loss by moving?
13.
Is there to be a doubt about whether there is unconventional good safety for the departments’ displaced funds?

Answering with ‘Yes’ must be elaborated separately in notes (including referred to in the provisions of the Financial Statements).
Question no.
Note:
1
2
3
4a
4b
4c
4d
4
5
6
7
8
9a
9b
10 10
11a
11b
11c
11d
11e
11f
12a
12b
12c
13

Administrator's drawing:
Date Date
Board of Directors:
(President)
Date Date
Revisors' drawing:
Date Date

Annex 4

Instructs on the revision of the accounts of general housing organisations

§ 1. A general housing organisation’s financial statements that include accounts for the general housing organisation and its departments shall be subject to section 25(2), 1 clause, in the law of general housing, etc. shall be reviewed by a government-authorized or a registered account.

Substances. 2. In the event of the auditor's change, the auditor shall contact the auditors who are obliged to provide reasons for the withdrawal.

§ 2. The audit shall be carried out in accordance with good public audit skik, as this concept is laid down in section 3 of the Act on the revision of the government's accounts, etc. and specified in paragraph 2 and §§ 3-7.

Substances. 2. In the audit, whether the accounting is right, and whether the dispositions covered by the accounting process are in accordance with agreed appropriations, laws and other regulations as well as concluded agreements and usual practice. In addition, an assessment shall be carried out on whether economic consideration is taken by the management of the funds and in the operation of the departments covered by the accounts.

§ 3. The scope of the auditor depends on the administrative structure of the housing organisation, including the internal control and other matters of importance to the accounting.

§ 4. Regular audits are carried out during the year. As part of the audit, the auditor examines the existing business processes, including the business processes concerning the registration of lending and subsidising factors, in order to consider whether the internal control is inconvenient. In addition to system audits, the auditor shall carry out the scope of substance audit. The audit is carried out as a starting point by sample studies. Unsuspected box and inventory inspection is included in the audit.

Substances. 2. In accordance with the rules laid down in the Ministry of By, Housing and Rural Order on the operation of general dwellings, etc., and that it does not contain significant errors or shortcomings, and whether the dispositions covered by the accounting process are in accordance with agreed grants, laws and other regulations as well as agreed agreements and usual practice.

3. In the management audit, it is examined whether economic considerations are taken into account in the management of the means and operations of the housing organisation and departments. The audit is carried out based on the company’s reporting on goals and achieved results as well as replication, productivity and efficiency.

§ 5. The housing organisation shall provide the account of the information which may be deemed to be of importance to the assessment of the accounts of the housing organisation and for the assessment of the management, including objectives and results. The residence organisation shall provide account of the auditors to carry out the investigations necessary, and shall ensure that the auditor receives the information and the assistance which the auditor considers necessary for the execution of his duties.

§ 6. If the auditor is aware of infringements or infringements of the rules of significant importance in relation to the management of the funds, the auditor shall be entitled to notify the board of the general housing organisation and the municipal council. Revisors' comments are submitted together with the report.

Substances. 2. The same applies if the auditor under its revision or otherwise is aware that the continuation of the operation is uncertain of economic or other reasons.

§ 7. The revised Financial Statements shall be provided with a revision drawing, which shall be stated that the accounting is revised in accordance with the rules of this proposal. Team must be stated in the drawing.

Substances. 2. Revisor must lead a revision protocol.

3. In the Protocol, information on:

1) the audit work carried out and the result thereof and

2) significant uncertainty, errors or shortcomings regarding the housing organisation’s accounting, accounting or internal control.

4. Revisor shall also provide for the management audit. Specifically, the auditor’s examination of as well as assessment and conclusions relating to the saving, productivity and efficiency, as well as repositions outside the purpose of the housing organisation.

5. It must be stated in the Protocol to the Financial Statements:

1) Whether the auditor complies with the legal provisions of the legislation.

2) Whether the auditor under the audit has received all the information requested.

3) 3) Whether the revision has given rise to remarks regarding whether state and municipal funds are used and determined in accordance with the given terms and regulations.

6. In the auditing protocol, information on special reports or statements shall be provided by special reports, advice and assistance.

7. The auditor shall be submitted at any Board meeting and any protocol import is signed by all board members.