Chapter 1	Accounting
Chapter 2	Fixed assets, depreciation, result disponation, etc.
Chapter 3	Entry into force and transitional rules
Appendix 1.1	Default report
Appendix 1.2	Main and Key Number
Appendix 1.3	Score statement
Appendix 1.4	Balance
Appendix 1.5	Cash flow statement
Appendix 1.6	Notes
Appendix 1.7	Special specifications
Annex 2.1	Default report
Annex 2.2	Main and Key Number
Annex 2.3	Result statement
Annex 2.4	Balance
Appendix 2.5	Cash flow statement
Annex 2.6	Notes
Annex 2.7	Special specifications
Annex 2.8	Special for Combined Schools
Appendix 3.1	Default report
Annex 3.2	Main and Key Number
Annex 3.3	Result statement
Appendix 3.4	Balance
Appendix 3.5	Cash flow statement
Appendix 3.6	Notes
Appendix 3.7	Special specifications

Publication of accounting for elementary schools, schools, household schools and workschools (free boarding schools), free primary schools, private schools for high school education, etc. and production schools ;

Purses of section 24 (a) (a) 6, and section 39, paragraph 1. Paragraph 1, in the Law of the High School, schools, household schools and the workschools (free boarding schools), cf. Law Order no. 689 of 22. June 2011, as amended by law no. 1350 of 21. December 2012, section 11 a, paragraph. 3, section 24 and section 37 (3). 5, in the Law of Schools and Private Basic Schools, etc., cf. Law Order no. 166 of 25. February, 2013, section 23, paragraph. 3, in the law of private high school schools, student courses and courses for higher preparation, (hf-courses), cf. Law Order no. 950 of 24. September 2012, and section 15, paragraph 1. 5, in the area of production schools, cf. Law Order no. 456 of 23. The following may be set :

Chapter 1

Accounting

§ 1. The bookkeeping must be in accordance with the accounting law, cf. however, section 2 (2). ONE, THREE. Act.

Paragraph 2. The Management Board shall be responsible for storing the accounting material for five years from the end of the financial year to which the material relates.

§ 2. The financial year shall be the calendar year. At the end of the financial year, the school shall draw up an annual report in accordance with the provisions of the annual accounting law for firms in accounting class B, with the derogations provided for in paragraph 1. 2. All payments in the annual report shall be made in Danish kroner.

Paragraph 2. The following provisions of the annual accounts bill shall not apply : sections 1 to 7, section 8 (8). TWO, TWO. and 4. pkt., section 9, paragraph. 2, § 10 a, § § 16-18, section 19 (1). 2, sections 20 and 21, section 22 (4). 2 and 3, section 23, section 26, paragraph. 3, 3. pkt., sections 29 and 32, § § 34 and 35, section 37 (3). 2 and 3, sections 38, 43 a and 48, section 49, paragraph. ONE, TWO. Pkt., section 49, paragraph. 1, no. Paragraph 1, section 49, paragraph. 2, no. 2, section 49, paragraph. 3, section 53, paragraph. ONE, THREE. pkt., section 53, paragraph. 2, no. Paragraph 1 (c), section 53 (3). 2, no. 4 and 5, section 56 (3). One-three, paragraph 56. FOUR, TWO. pkt., section 62, section 64 (4). 3, sections 66 and 67, section 70, 76, and Title IV, except for section 86 (s). 1-3, section 88, section 98 c, first paragraph. ONE, ONE. pkt., section 99, paragraph. 1, no. 1-6, $100 and § 101, paragraph 1. 1, no. 1-2. In addition, paragraph V XI and Annex 2 shall not apply.

Paragraph 3. The annual report shall have the following minimum content :

1) Management drawing, the signature of the management and the Management Board's habilitation declaration, cf. Section 3, paragraph 3. 2.

2) The endorsement of the independent auditor.

3) General information about the institution.

4) Management reporting, including the main and key figures.

5) Accounting Practices Used.

6) Profit and loss account.

7) Balance.

8) Cash flow statement

9) Notes for the annual report.

10) Special specifications.

Paragraph 4. In the case of free boarding schools, the annual report shall also contain comparisons and follow the exhibition in Appendix 1.2 and the associated requirements of Annex 1.3 to 1.7. In the case of free primary schools and private schools for high school education, etc., the annual report shall also include the correlation figures and shall monitor the exhibition in Annex 2.1 and the related requirements of Annex 2.2-2.8. In the case of production schools, the annual report shall also contain comparisons and follow the exhibition in Annex 3.1 and the related requirements of Annex 3.2-3.7.

§ 3. The annual report shall be signed in accordance with the provisions of Chapter 2 of the annual accounting law and shall be endorsed by the auditor.

Paragraph 2. In the case of signatures, members of the Management Board shall make a declaration of belief and promise that they meet the habilibility requirements in section 7 (3) respectively. Paraguation 2 and 3, in the law of high schools, schools, household schools and workschools (free boarding schools), section 5 (5). 8 and 9, in Frigid Code, section 4, section 4. 3 and 4, in the law on private high school schools, student courses and courses for higher preparation, (hf courses) and section 6 (4). 3 and 4, in the law of production schools.

Paragraph 3. The Management Board shall be responsible for the fact that an original, subwritten annual report and an original, signed audit record shall be kept by the school, cf. paragraph 1.

Paragraph 4. The Management Board shall take a position on the auditors ' comments, directions and conclusions of the audit protocol. The Management Board shall report its position and its comments to the Ministry of Auditors ' reports, together with the annual report.

Paragraph 5. The Management Board is responsible for the fact that the school before 1. In May of the year following the financial year for the Ministry of Education, it shall electronically report its accounting information, the audit protocols and the auditor's reply to the auditing checklist.

Paragraph 6. The Management Board authorites one person to sign the electronic reporting, cf. on behalf of the board. paragraph Five, digitally. The reported material shall be in accordance with the material kept by the school, cf. paragraph 3.

Chapter 2

Fixed assets, depreciation, result disponation, etc.

Attachments and depreciation

§ 4. The school draws up a power plant over the assets that have a value of over 15,000 kroner. excluding VAT. Assets with an Acquisition Price below this threshold shall be cost to the purchase wound.

Paragraph 2. To the extent that the school has inventory, equipment, etc., which is made available to others, the school shall conduct this separately in the facility.

§ 5. By depreciation of fixed assets, the school is applying linear depreciation over asset's expected usage time after deduction of any scrapbooking. The school account for the applied depreciation principles under used accounting practice.

Paragraph 2. The school can make the activation of acquisitions that have a value in the section 4 (1) of the section. The limit laid down in Article 4 (1) shall exceed the limit laid down in section 4 (1). 1, set limit.

§ 6. The depreciation period for leased premises may not exceed the remaining lease term. If no lease period is fixed, the depreciation period may not exceed five years.

§ 7. The school is dewriting buildings exclusive installations over 60 years. The school uses a scrapbook of not more than 50%. The school determines the depreciation period and the scraping value on the basis of an assessment of the building's maintenance order, construction and use.

Paragraph 2. For other material fixed assets, the school uses the following depreciation periods :

1) The school will write down building infrastructure after their species over a period of 10 to 30 years.

2) The school will write IT equipment over a period of three to five years.

3) The school will write off other equipment and inventory over a period of five to 15 years.

4) The school writes cars, buses, tractors, etc. over a period of 3 to 8 years.

Paragraph 3. In the case of equipment and equipment items of special nature and forwarding buildings, the school may fix a longer depreciation period. The reasons for this shall be given in the case of accounting practices

Chapter 3

Entry into force and transitional rules

§ 8. The announcement will enter into force on the 20th. December 2013 and shall apply for the financial year 2013 and future financial years.

Paragraph 2. Publication no. 1234 of 4. December 2006 laying down the accounts for public schools, schools, household schools and crav-schools (free boarding schools), order number (s). 1190 of 8. In December 2008, the accounts for free baselbasal schools and private schools for high school education, etc., and notice no. 1236 of 4. However, in December 2006 on the accounts for the schools of production, shall be repealed, but shall apply for the 2012 financial year.

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Appendix 1.1

Default report

Public schools, schools, households and crav-schools (free boarding schools)

In the case of schools which combine free primary school or private high school education and free boarding school, the school shall be accounted for in accordance with Annex 2, with the special conditions specified in Annex 2.8 ;

The annual report shall be drawn up according to the following model :

1. Drawing of the Management Board and the Board of Directors and Laws of Management

The annual report shall include the drawing-up of the Leadership Drawing (i.e. and the Board of Directors of the Management Board and the Board of Directors of the Management Board and the Board of Directors of the Board of Directors of the Board of Directors of Clability in Section 7, in the Law of Schools, schools, household schools and workschools (free food schools).

2. endorsement of the independent auditor,

3. General information about school

This information shall be :

The name of the school, domicile, CVR no, phone, fax number, the school's website and e-mail address.

-Schoolman's purpose.

The Board of Directors and the Chairman, Vice-President, and the other board members with names and addresses.

-The principal / manager of the school and optionally. other members of the school's day-to-day management.

-The school accountant.

4. Management Report

With regard to the content of the management report, refer to the provisions of section 99 of the annual accounting officer. 1-6, $100, section 101. 1, no. 1 and 2, and the minimum requirements for the main and key figures, as shown in Appendix 1.2.

The Management Report shall include, inter alia :

-A description of the school's main activities.

-Hokey-and-Key. The minimum requirement for the content of the main and key figures is shown in Appendix 1.2.

-A description of possible uncertainty about valuation of assets and debts, etc.

-A description of unusual circumstances which may have affected the calculation as far as possible with the indication of amounts.

-The description of the school's activities in the year and a statement that complements the figures in the annual report, including commenting on the school's result, the economy, liquidity and development in the number of years.

-A statement of what the school has received in included grants and for the use of the grants, cf. section 24 (a), 1, in the Law of Schools, schools, household schools and crav-schools (free boarding schools), including :

the inclusion measures in which the school has taken place ;

How many students have taken part in this,

how the inclusion activities have been organized in relation to the school's other activities, and

a general statement on the school evaluation of its inclusion measures.

(The above statement on the use of the inclusion grants shall not apply to public schools)

-The report of the Management Board for major economic relations with other institutions receiving public grants.

-The description of the board for significant events that have been taken after the closure of the financial year.

-the assessment and anticipation of the management and the expectation of both the lifts and the activities of the economic situation (in the years to come).

5. Accounting Practices Used

The section shall include, inter alia, the following information :

-The legal basis for the annual report, for example the ' Annual Accounting Code ' s Accounting Class B Companies, with the deviations that are stated in the announcement of accounts for public schools, schools, household schools and craft workschools (free boarding schools), free primary schools, private schools for high school education, etc. and production schools. ` ;

-Any changes in the accounting practices and their impact on the annual report.

-Reallocation keys and calculation assumptions.

-Accruals (comprehensive both pre-paid expenses and preceding receipts).

-Any extraordinary records, cf. the definition of the annual accounts.

-Fixed assets : valuation, depreciation principle and up-and depreciation, the limit value of the small assets that are added to the accounting year and so on.

-Accounts receivable, including how possible expected losses are calculated.

-Valuable securities : valuance principle.

-Debt.

6. Profit and loss account. Contents and exhiposition are shown in Appendix 1.3.

7. Balance. Contents and exhiposition are shown in Appendix 1.4.

8. Cash flow statement Appendix I of Annex 1.5, content and exhiposition.

9. Notes The content and exhiposition are shown in Appendix 1.6.

10. Special specifications. Appendix I of the content and exhiposition is shown in Annex 1.7

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Appendix 1.2

Main and Key Number

(Public High schools, schools, household schools and workschools (free boarding schools))

All main and key figures must be from the financial year and the four preceding financial years.

Result statement

(all in DKK)

Total domes.

Hence, statesshooting.

Cost of operation in total.

Operating result before financial and extraordinary items.

Financial records total.

Operating result before extraordinary items.

Extraordinary records of everything.

The result of the year.

Balance

(all in DKK)

Fixed assets. Total assets.

Total turnover assets.

Balance sum.

Capital ultimo.

Commitable obligations in everything.

Long-term debt in total.

Short-term debt in total.

Cash flow statement

(all in DKK)

The liquidity impact of the operation in total.

The liquidity of investment in everything.

The liquidity impact of the financing in everything.

Money flows, net (the sum of the year's cash flow effect from operations, investment and financing).

Fiscal Key Number

Exceptions (= Operating result before extraordinary items / income of all x 100).

Liquidity rate (= Total Sales Assets / Total Total Lists (x 100)).

Total Solidity (= Total shares / Assets in Total x 100).

Funding (= Long-term debt in total / Material fixed assets in all x 100).

Total student payment per an annual student.

The number of years in the accounting year.

Number of seasors in boarding.

Year of year (s) of the school year (within the law).

Number of teacher's work.

Number of full work year equivalent staff.

Total number of work years (including how many percent of this are employed on special conditions (social clauses)).

Year yearever per Teacher's work.

Learned payroll costs per an annual student.

Other payroll costs per an annual student.

Total wage costs per year. an annual student.

Sub-view cost per an annual student.

Real Estate Cost Per an annual student.

Cost Costs Per an annual student.

Administrative expenses per an annual student.

Year's work (= sum of full-time employees and part-time workers, including hourly-wage, converted to full-time).

Teachers and household and craft work schools (= managers (including the state, the VP and the department heads) and teachers).

Teachers of teacher in high school (= Resurgents and teachers).

Payroll costs shall be made net due to the reimbursement of reimbursements etc. relating to the payment of remuneration.

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Appendix 1.3

Score statement

(Public High schools, schools, household schools and workschools (free boarding schools))

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Appendix 1.4

Balance

(Public High schools, schools, household schools and workschools (free boarding schools))

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Appendix 1.5

Cash flow statement

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Appendix 1.6

Notes

(Public High schools, schools, household schools and workschools (free boarding schools))

Note no. 1-State stilts

The note shall include the following specification :

• Basic supplements

• Meter supplements

• Premium Priority Student Group Groups (Add-Stackster)

• Building basic supplement and building staxaamelitre subsidies

• Advance to special education and so on of pupils with special needs and for the teaching and other classes of difficulty with disabled students ;

• Advance to Inclusion, cf. section 24 (a), 1, in the law of high schools, schools, household schools and workschools (free boarding schools)

• Deposits to pupils who are not 18 years old at the start of the year (youth schools, household schools and crav-schools)

• Other grants

Note no. 2-School money, etc. (student payment m.v.)

The note shall include the following specification :

• State-student student support for secondary school students.

• in the case of lifts, including the contribution of local authorities to the student payment and the entry fee ;

• Individual student support for students in schools

• Payment for materials, excursions and so on.

• Municipal grants, excluding allowances for student payment

Note no. 3-Other revenue

The note shall include the following specification :

• Payment for Participants covered by the Act of Active Employment Efters

• Income from courses outside the law

• Rent-income from premises, etc.

• Rent-income from housing, housing contributions and so on.

• Ansattes charge for diet

• Ansatte's payment for light, warmth and so on.

• Contingent school circuit members

• Other earnings from other activities

• Presents and private subsidies

• Other income and other grants

Note no. 4-Salary costs relating to education

At the minimum, the note shall include the following specification, distinguished between wages and wage-dependent costs and pay reimbursements etc. to courses in the law and courses outside the law :

Courises within the law :

• Salary and wage-dependent costs including pension contributions (before deduction of earths reimbursements etc.)

• Payroll reimbursements

• Deposits for maternity-debalancing

Courses outside of the law :

• Salary and wage-dependent costs including pension contributions (before deduction of earths reimbursements etc.)

• Payroll reimbursements

• Deposits for maternity-debalancing

The following types of production are covered by the note : Leader, teachers and other personnel in the field of education, including training for educators, etc. and staff employed for mental or physical handicapped pupils. To the extent that employees perform other functions other than education, a proportionate share of the salary costs relating to these functions shall be attributing a proportionate proportion.

Note no. 5-Other training costs

The note shall include the following specification :

• Education Materials

• Books, journals, etc.

• Photo Copy

• Camp Schools and Excursions

• Prepowners for Prepowners

• Equipment and equipment, maintenance

• Inventory and Equipment Acquisition

• Inventory and equipment, rental and leasing

• Claims for the need for training (including the operation of buses),

• Depreciation of training

• Other costs relating to education

Note no. 6-Costs relating to ownership operations,

The note shall contain at least the following specification, distinguished between wages and wage-dependent costs and pay reimbursements etc. to e.g. janitor, self-cleaning staff and other personnel for buildings and reasons.

• Salary and wage-dependent costs including pension contributions (before deduction of earths reimbursements etc.)

• Payroll reimbursements

• Deposits for maternity-debalancing

To the extent that employees perform other functions other than ownership, a proportionate share of the salary costs relating to these functions shall be attributing a proportionate proportion of the salary costs.

Note no. 7-Other Real Property Operating Cost

The note shall include the following specification :

• Lease Costs

• Taxes, taxes and property insurance

• Heat, electricity and water

• Cleaning

• Maintenance

• Depreciation of Property

• Other Cost of Real Property Operating

Note no. 8-Cost of boarding

The note shall contain at least the following specification, distinguished between wages and wage-dependent costs and pay reimbursements etc. for e.g. teachers, economists and kitchen staff, and other staff at the cost department.

• Salary and wage-dependent costs including pension contributions (before deduction of earths reimbursements etc.)

• Payroll Reimbursement

• Deposits for maternity-debalancing

To the extent that employees are responsible for other functions other than those relating to boarding, a proportionate percentage of the salary costs relating to these functions shall be attributing a proportionate proportion of the salary costs.

Note no. 9-Other Cost of Costs

The note shall include the following specification :

• Food, if possible. Food supplements for food supplies

• Inventar

• Furnishing or leasing equipment

• Time Activities / Weekend

• Depreciation of boarding

• Other Cost of Costs

Note no. 10-Salary costs for administration and so on

The note shall include the following specification, distinguished between wages and wage-dependent costs as well as salary reimbursements to etc. e.g. manager and office staff.

• Salary and wage-dependent costs including pension contributions (before deduction of earths reimbursements etc.)

• Payroll Reimbursement

• Deposits for maternity-debalancing

To the extent that employees are responsible for other functions other than administration, a proportionate share of the salary costs relating to these functions shall be applied.

Note no. 11-Other administration costs and other costs

The note shall include the following specification :

• Audit

• Fiscal assistance

• Other consulting services

• Losses on debtors (incl. school money)

• Marketing (e.g. yearbook, publicity, advertisements etc.)

• Style Announcements

• Office supplies, porto, telephone, etc.

• Office fixtures, maintenance

• Acquisitor inventory, acquisition

• Furnishing or leasing equipment

• Depreciation of administration and so on

• Staff expenses

• Legal duties applicable to staff

• Representation

• Other costs for administration, etc.

Note no. 12-Interest income, etc.

The note shall include the following specification :

• Interest income from money accounts

• Intervalents and other values of securities

• Realized and unrealized exchange gains

Note no. 13-Interest costs, etc.

The note shall include the following specification :

• Rank interest

• Interest payment of the operating loan / treasurer and so on.

• Morarenter and so on.

• Realized and unrealized cure loss

Note no. 14-Extraordinary earnings

The note is specified, if applicable.

Note no. 15-Exceptional costs

The note is specified, if applicable.

Note no. 16-Plant view

The note is mandatory and must follow the spout of the spout, while the other columns are adapted to the circumstances of each school.

Note no. 17-Funding fixed assets

The note is specified and may only include deposita, bank stock and shares in utilities, cf. the rule of law on the placement of cash (securities in the form of debt securities shall be entered under turnover assets).

Note no. 18-Item opinions

The note may be included if the school has a certain amount of goods and it is deemed necessary to assess the value of the crew.

Note no. 19-Accounts receivable

The note shall be specified in the individual main groups of assets receipts, e.g. municipal grants, tuition, state grants and other assets owed, and the amount that may have been deducted for loss.

Note no. 20-Periods demarcation items (expenditure)

The note must be specified in, among other things, pre-paid salaries, pre-paid rent and other advance payments.

Note no. 21-Securities

The note is specified in crew groups.

Note no. 22-Likaware Bepositions

Species in cash stock and banking positions.

Note no. 23-Property capital

The individual items under own funds shall be specified in such a way as to show the movement of the year.

Note no. 24-Desities of commitments

Each record shall be specified in such a way that the movement of the year is shown and the items are divided into short-term and long-term commitments.

Note no. 25-Longterm debt

The individual loans are specified and the remaining duration is specified. If the school has a state loan, it shall be indicated whether there is interest-and non-mortgage-free loans. The amount of the long-term loans that fall after 5 years shall be reported in the note.

Note no. 26-Other short-term debt

The note is specified in such a way as to indicate at least how much the guilty party tax represents, other culprits shall be identified in connection with payroll, guilty pay and pension contributions, holiday commitments, unused additional student support ; debt to financial institutions / treasurer, (including the credit limit) and other debts.

Note no. 27-Term demarcation items (revenue)

The note shall be specified in, in particular, pre-received state grants, pre-received municipal grants, pre-receive payment and other than received amounts and other amounts of other than received.

Note no. 28-Other Responsibilities

The note must include a specification of the school's possible leasing and lease obligations, securities, etc. It must also be stated in this case if the school has the equipment and so on, buildings, lease or similar, which are remunerating free of charge ; availability of others, including the conditions attached to it (e.g. maintenance obligation and the like).

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Appendix 1.7

Special specifications

(Public High schools, schools, household schools and workschools (free boarding schools))

Financial security instruments :

Bed spaces :

Activities outside of the law :

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Annex 2.1

Default report

Free primary schools and private schools for high school education and so on.

Schools which combine free primary school or private high school education and free boarding school shall be accounted for in accordance with this Annex, in accordance with the specific conditions set out in Annex 2.8.

The annual report shall be drawn up according to the following model :

1. Drawing of the Management Board and the Board of Directors and Laws of Management

The annual report shall include the drawing-up of the Leadership Drawing (i.e. and the Board of Directors of the Management Board and the Board of the Board, as well as the Board of Directors of the Board of Directors of the Board of Directors of the Board of Directors of Clability in Clause 5 of Frigid Code and Section 4, in the law of private high school schools and training courses for higher preparation (hf courses).

2. endorsement of the independent auditor,

3. General information about school

This information shall be :

The name of the school, domicile, CVR no, phone, fax number, the school's website and e-mail address.

-Schoolman's purpose.

The Board of Directors and the Chairman, Vice-President, and the other board members with names and addresses.

-The principal / manager of the school and optionally. other members of the school's day-to-day management.

-The school accountant.

4. Management Report

With regard to the content of the management report, refer to the provisions of section 99 of the annual accounting officer. 1-6, $100, section 101. 1, no. 1 and 2, and the minimum requirements for the main and key figures, as shown in Annex 2.2.

The Management Report shall include, inter alia :

-A description of the school's main activities.

-Hokey-and-Key. The minimum requirement for the content of the main and key figures are shown in Appendix 2.1 and for combined schools Annexes 2.1 and 2.8.

-A description of possible uncertainty about valuation of assets and debts, etc.

-A description of unusual circumstances which may have affected the calculation as far as possible with the indication of amounts.

-The description of the school's activities in the year and a statement that complements the figures in the annual report, including commenting on the school's result, the economy, liquidity and development in the number of years.

-A statement of what the school has received in included grants and for the use of the grants, cf. the section 11 (a) of the free-line. 1 and 2, including

the inclusion measures in which the school has taken place ;

How many students have participated in this, and

the manner in which the integration activities have been organized in relation to the other activities of the school.

-The report of the Management Board for major economic relations with other institutions receiving public grants.

-The description of the board for significant events that have been taken after the closure of the financial year.

-the assessment and anticipation of the management and the expectation of both the lifts and the activities of the economic situation (in the years to come).

5. Accounting Practices Used

The section shall include, inter alia, the following information :

-The legal basis for the annual report, for example the ' Annual Accounting Code ' s Accounting Class B Companies, with the deviations that are stated in the announcement of accounts for public schools, schools, household schools and craft workschools (free boarding schools), free primary schools, private schools for high school education, etc. and production schools. ` ;

-Any changes in the accounting practices and their impact on the annual report.

-Reallocation keys and calculation assumptions.

-Accruals (comprehensive both pre-paid expenses and preceding receipts).

-Any extraordinary records, cf. the definition of the annual accounts.

-Fixed assets : valuation, depreciation principle and up-and depreciation, the limit value of the small assets that are added to the accounting year and so on.

-Accounts receivable, including how possible expected losses are calculated.

-Valuable securities : valuance principle.

-Debt.

6. Profit and loss account. Contents and exhiposition are shown in Appendix 2.3.

7. Balance. Contents and exhiposition are shown in Annex 2.4.

8. Money-flow statement. Appendix 2.5 of the content and the exhiposition shall be shown.

9. Notes. Appendix 2.6 of Contents and oppots are shown.

10. Special specifications. Appendix 2.7 of Contents and the exhipose are shown.

11. Especially for combined schools. Appendix 2.8 of Contents and oppots are shown.

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Annex 2.2

Main and Key Number

(Free primary schools and private schools for high school education, etc.)

All main and key figures must be from the financial year and the four preceding financial years.

Result statement

(in DKK.)

Total domes.

Hence, statesshooting.

Cost of operation in total.

Operating result before financial and extraordinary items.

Financial records total.

Operating result before extraordinary items.

Extraordinary records of everything.

The result of the year.

Balance

(in DKK.)

Fixed assets. Total assets.

Total turnover assets.

Balance sum.

Capital capital ultimo, committed total commitment.

Long-term debt in total.

Short-term debt in total.

Cash flow statement

(in DKK.)

The liquidity impact of the operation in total.

The liquidity of investment in everything.

The liquidity impact of the financing in everything.

Money flows, net (the sum of the year's cash flow effect from operations, investment and financing).

Fiscal Key Number

Exceptions (= Operating result before extraordinary items / income of all x 100).

Liquidity rate (= Total Sales Assets / Total Total Lists (x 100)).

Total Solidity (= Total shares / Assets in Total x 100).

Funding (= Long-term debt in total / Material fixed assets in all x 100).

Number of pupils in primary school per year. 5. September.

Number of pupils in school-free time per year. 5. September.

Number of pupils in the high school / class per. 5. September.

Number of pupils in boarding as per unit. 5. September.

Year of year ever in year (primary school).

The number of years in the year (secondary school / cures).

Total number of years in the accounting year (primary school and high school / class (total)

The number of years in the year for the school-free time regime.

Number of years in the cost of the department (primary school).

Number of years in the cost of the department (secondary school / cures).

Scholemoney per. a year, including the following : subsidies for the reduction of school money (primary school).

Scholemoney per. a year, including the following : subsidies for cutting school allowances (secondary school / cures).

Number of teacher's work.

Number of full work year equivalent staff.

Total number of work years (including how many percent of this are employed on special conditions (social clauses)).

Year yearever per Teacher's work.

Learned payroll costs per an entire DKK DKK

Other payroll costs per an entire DKK DKK

Total wage costs per year. an entire DKK DKK

Sub-view cost per an entire DKK DKK

Real Estate Cost Per an entire DKK DKK

Administrative expenses per an entire DKK DKK

Annual work value (= Sum of full-time workers and part-time workers, including hourly-time, for example, (e.g. ATP method).

Teachers and teacher payroll costs of free primary schools, etc. (= schools of schools (including janitors and departmental managers), teachers and preschool-eders.

Teachers and teacher payroll costs of private schools for high school education (including janitors, department inspectors, department inspectors and department heads) and teachers).

Payroll costs shall be made net due to the reimbursement of reimbursements etc. relating to the payment of remuneration.

School money, sfo payment and residency payments shall be paid up, including grants from the Department Secretariat, Deutscher Schul-und Sprachverein or Free Space and Vicarcase for lowering the payment. Depreciation fees, residence payments, and separate payment for material and excursions etc. are not included.

Excurriculated Excludes Excludes. costs of sfo and kindergarten, etc.

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Annex 2.3

Result statement

(Free primary schools and private schools for high school education, etc.)

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Annex 2.4

Balance

(Free primary schools and private schools for high school education, etc.)

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Appendix 2.5

Cash flow statement

(Free primary schools and private schools for high school education, etc.)

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Annex 2.6

Notes

(Free primary schools and private schools for high school education, etc.)

Note no. 1-State stilts

The note shall include the following specification :

• Basic supplements, primary school

• Interstate tax grants, elementary school

• Sub-view style, primary school

• General operating grants, high school / cures

• Building Shots, Basic School

• Building Deposits, High School / Courite

• Deposits to German minority schools

• Deposits to boarding, primary school

• Deposits to boarding, high school / cures

• Advance to school-free time arrangements

• Language stimulus tilts

• Special education grants

• subsidies to support classes in Danish of two-language students

• Disabled access to disabled persons

• Advance to Inclusion, cf. the section 11 (a) of the free-line. 1

• Health-education allowance (from the Department secretariat)

• Acuspate (from the Department secretariat)

• Offer for specific purposes

• Other state grants

Note no. 2-School money

The note shall include the following specification :

• School money, primary school, net, that is. deduct any uterus, if any,

• Deposits to reduce school money, primary school (from the distribution secretariat or Deutscher Schul-und Sprachverein)

• School money, high school / course, net, that is. deduct any uterus, if any,

• Deposits to reduce school money, high school / high school (from the Fri-and Vicarcase) class

• School-free time system, net two

• Deposit for reduction of sfo fee (from the Department Secretariat or Deutscher Schul-und Sprachverein)

• Parents, net, that is, the stay paid. deduct any uterus, if any,

• Deposits to reduce payment for stay in boarding

• Provision from public authorities

• Day care (day-offer / full-time school-free time scheme) Parental pay

• Payment for materials, excursions and so on.

• Depreciation Fees

Note no. 3-Other revenue

The note shall include the following specification :

• Rent-income from premises, etc.

• Rent-income from housing, housing contributions and so on.

• Ansatte's payment for light, warmth and so on.

• Ansattes charge for diet

• Sales from boarding / canteen

• Payment for school food

• Contingent school circuit members and similar

• Presents and private subsidies

• Private allowance for preschool (day-offer / full-time school-free time scheme)

• Municipal allowance for nurseries (day-offer)

• Municipal supplement for early start in sfo (vippes)

• Municipal grants concerning support-trailing pupils in sfo

• Municipal grants concerning support-trailing pupils in the school part

• Municipal grants, others

• Other revenue and other grants

Note no. 4-Costs relating to education and so on

The note shall contain at least the following specification, distinguished between wages and wage-dependent costs as well as pay reimbursements etc.

• Salary and wage-dependent costs including pension contributions (before deduction of earths reimbursements etc.)

• Payroll reimbursements

• Deposits from the temp pool (from the distribution secretariat)

• Deposits from the private colleges of private colleges

• Deposits to the severance package (from the Department Secretariat)

• Deposits for maternity-debalancing

The following types of production are included in the note : those who are employed as managers, teachers and preschool managers at free basal schools after the government's agreement. Leaders and teachers at the high school / cures by the government's agreement. Staff of the school-free system and other pedagogical staff (support pedagoger, etc.) and staff employed for the assistance of mental or physical handicapped pupils. Personnel at preschool (day-offer / full-time school-free time system).

Note no. 5-Other training costs

The note shall include the following specification :

• Education Materials

• Books, journals, etc.

• Photo Copy

• Camp Schools and Excursions

• Equipment and equipment, maintenance

• Inventory and Equipment Acquisition

• Inventory and equipment, rental and leasing

• Continguishing contribution for transport

• Claims for the need for training (including the operation of buses),

• Challenge between school and home

• Deposits to travel expenses (may be offset in the carriage of homes between schools and home)

• Remuneration to Supervisors

• Depreciation of training

• Other costs relating to training, including further training and further training, etc.

Note no. 6-Other Cost of School Time Dictable / Daily-Time Bid / HA Time Scheme

The note shall include the following specification :

• Materials

• Food and beverages

• Equipment and equipment, maintenance

• Inventory and Equipment Acquisition

• Inventory and equipment, rental and leasing

• Depreciation

• Other costs, including further training and further training, etc.

Note no. 7-RE Costs for RE Operating

The note shall contain at least the following specification, distinguished between wages and wage-dependent costs and pay reimbursements etc. to e.g. janitor, self-cleaning staff and other personnel for buildings and reasons. • Salary and wage-dependent costs including pension contributions (before deduction of earths reimbursements etc.)

• Payroll reimbursements

• Deposits for maternity-debalancing

To the extent that employees are performing other functions other than ownership, a proportionate share of the salary costs relating to these other functions is attributing a proportionate proportion of the salary costs.

Note no. 8-RE Operating Cost

The note shall include the following specification :

• Lease Costs

• Taxes, taxes and property insurance

• Heat, electricity and water

• Cleaning

• Maintenance

• RE Operations Depreciation

• Other costs related to property operations, including further training and further training, etc.

Note no. 9-Cost of boarding / canteering / channelling / school meal scheme

The note must at least contain the following specification, distinguished between wages and wage costs and wages reimbursements etc. for e.g. costing agents, sleepyhead, kitchen assistants, and other staff, food department / canteens / school food scheme :

• Salary and wage-dependent costs including pension contributions (before deduction of earths reimbursements etc.)

• Payroll reimbursements

• Deposits for maternity-debalancing

To the extent that employees perform functions other than functions relating to boarding, cafeteria operations or school food, a proportionate share of the payroll costs of these other functions shall be applied.

Note no. 10-Other cost of boarding / canteen operating / school food arrangements

The note shall include the following specification :

• Food Items

• Inventar

• Furnishing or leasing equipment

• Time Activities / Weekend

• Depreciation

• Other costs, including further training and further training, etc.

Note no. 11-salary costs for administration and so on

At the minimum, the note shall include the following specification, distinguished between wages and wage-dependent costs as well as salary reimbursements etc. for office staff.

• Salary and wage-dependent costs including pension contributions (before deduction of wage reimbursement, etc.)

• Payroll Reimbursement

• Deposits for maternity-debalancing

To the extent that employees are responsible for other functions other than administration, a proportionate share of the salary costs relating to these other functions is attributing a proportionate proportion.

Note no. 12-Other administration costs and other costs

The note shall include the following specification :

• Audit

• Fiscal assistance

• Other consulting services

• Losses on debtors (incl. school money)

• Temporary Cartridges

• Marketing (e.g. yearbook, publicity, advertisements etc.)

• Style Announcements

• Office supplies, porto, telephone, etc.

• Office fixtures, maintenance

• Acquisitor inventory, acquisition

• Furnishing or leasing equipment

• Depreciation of administration and so on

• Staff expenses

• Legal duties applicable to staff

• Representation

• Other costs relating to administration and so forth, including further training and further training etc.

Note no. 13-Interest income, etc.

The note shall include the following specification :

• Interest income from money accounts

• Intervalents and other values of securities

• Realized and unrealized exchange gains

Note no. 14-Interest costs, etc.

The note shall include the following specification :

• Rank interest

• Interest payment of the operating loan / treasurer and so on.

• Morarenter and so on.

• Realized and unrealized cure loss

Note no. 15-Extraordinary earnings

The note is specified, if applicable.

Note no. 16-Exceptional Costs

The note is specified, if applicable.

Note no. 17-Plant view

The note is mandatory and must follow the spout of the spout, while the other columns are adapted to the circumstances of each school.

Note no. 18-Funding fixed assets

The note is specified and may only include deposita, bank stock and shares in utilities, cf. the rule of law on the placement of cash (securities in the form of debt securities shall be entered under turnover assets).

Note no. 19-Accounts receivable

The note must be specified in the individual main groups of receipts, e.g. school money, state grants, subsidies and other assets, as well as the amount that may have been deducted for loss.

Note no. 20-Periods demarcation items (expenditure)

The note must be specified in, among other things, pre-paid salaries, pre-paid rent and other advance payments.

Note no. 21-Securities

The note can be specified in crew groups.

Note no. 22-Likaware Bepositions

Species in cash stock and banking positions.

Note no. 23-Property capital

The individual items under own funds shall be specified in such a way as to show the movement of the year.

Note no. 24-Desities of commitments

Each record shall be specified in such a way as to show the movement of the year, and shall be described in short-term and long-term commitments. Fx losses related to ongoing legal proceedings and pension obligations.

Note no. 25-Longterm debt

The individual loans are specified and the remaining duration is specified. If the school has a state loan, it shall be indicated whether there is interest-and non-mortgage-free loans. The portion of the long-term loans that fall after 5 years shall be reported in the note.

Note no. 26-Other short-term debt

The note is specified in such a way as to indicate at least how much the guilty party tax is, other culprits shall be identified in connection with payroll, guilty pay and pension contributions, holiday commitments, debts owed to them ; financial institutes / treasurer, (including the credit limit) and other debts.

Note no. 27-Term demarcation items (revenue)

The note must be specified in, among other things, the susceptised statesmen, before receiving school money and other than received amounts and others.

Note no. 28-Other Responsibilities

The note must include a specification of the school's possible leasing and lease obligations, securities, etc. It must also be stated in this case if the school has the equipment and so on, buildings, lease or similar, which are remunerating free of charge ; availability of others, including the conditions attached to it (e.g. maintenance obligation and the like).

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Annex 2.7

Special specifications

(Free primary schools and private schools for high school education, etc.)

Financial security instruments :

Calculation of own cover, cf. Section 6 (2). 1 in the grant notice for free schools and private basic schools, etc. and section 7 of the grant notice for private high school schools and so on.

A school that combines free elementary school with high school education calculates the minimum level of self-service requirements per the grade of the school of the school, as follows :

((Basic school yearever * minimum own financing) + (Gymnasieschoolyearselever * minimum own financing)) / (total number of years in the combined school)

The school uses the schedule by conducting the entire student body charge, excl. The SFO and so on and the total number of the year ' s number to document the fact that the school meets the property requirement that is calculated in concrete terms for the school by using the above formula.

For a school that combines free elementary school or private high school education with free boarding school, the property cover must be scraped. in the elementary school division, the high school elementary school class must be fulfilled from the minimum requirement for primary school students, so that only the student payment of primary school pupils shall be included, just as other income relating to the free boarding school alone does not form part of the calculation. In addition, the school must also meet the requirement for minimum high-class payment in free boarding schools, cf. Section 11 of the law on free boarding schools.

Daily offer and full-time school-free time arrangements

Daily Offerings (pool schemes and private institutions), cf. Article 36 a of the law

Pre-school recreational system, cf. Article 36 b of the law

If there is a significant reduction in resource utilisation in the general school-free time system, the school of the expenses of the full-time school-free time scheme may use proportionate shares of the expenditure referred to in the year ; the school-free time system, cf. note 5 and 7 of Annex 2.6.

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Annex 2.8

Special for Combined Schools

Combined schools are exempted from the following key figures in Annex 2.1 :

Year yearever per teacher work year equivallk

Other payroll costs per an annual student.

Total wage costs per year. an annual student.

Sub-view cost per an annual student.

Real Estate Cost Per an annual student.

Administrative expenses per an annual student.

Combined schools must indicate the main and key figures for the entire institution in accordance with Annex 2.1 as far as information is concerned :

Result statement

Balance

Cash flow statement

Fiscal Key Number :

Exersnot

Liquidity rate

Solidity rate

Funding Rate

Number of full work year equivalent staff.

Total number of work years (including how many percent of this are employed on special conditions (social clauses)).

In addition, the combined schools provide the following key figures in Annex 2.1 :

Number of pupils in primary school per year. 5. September

Number of pupils in school-free time per year. 5. September

Number of pupils in the high school / class per. 5. September

Number of pupils in boarding as per unit. 5. September

Number of years in school year that ends during the year (post-school / elementary school)

Year year ever year (elementary school)

Number of seasors for the year of school-free time scheme

Year year year (high school / courier)

Number of seasors in the accounting year of the boarding school (primary school)

Number of seasors in the accounting year in the school / cures

Year of year ever during the year (post-school / elementary school)

Scholemoney per. a year, including the following : subsidies for the reduction of school money (primary school).

Scholemoney per. a year, including the following : subsidies for cutting school allowances (secondary school / cures).

Scholemoney per. a year, including the following : subsidies for the reduction of school money (post-school / elementary school).

Number of teacher work year (elementary)

Number of teacher work year (high school / cures)

Number of teacher work year (post-school / elementary school)

Year yearever per teacher work year (elementary)

Year yearever per teacher work year (high school / cures)

Year yearever per teacher work year (post-school / elementary school)

Learned payroll costs per annual student (elementary)

Learned payroll costs per sophomore (secondary school / cures)

Learned payroll costs per annual student / elementary school

Annual work value (= Sum of full-time employees and part-time workers, including hourly rate conversion) (e.g. the ATP method).

Teachers and teacher payroll costs of free primary schools, etc. (= schools of schools (including janitors and departmental managers), teachers and preschool-eders.

Teachers and teacher payroll costs of private schools for high school education (including janitors, department inspectors, department inspectors and department heads) and teachers).

Teachers and teacher payroll costs in schools and household and craft schools (= managers (including the state, the VP and the department heads) and teachers).

Teachers and teacher labour costs in high schools (= Resurgents and teachers).

Payroll costs shall be raised net, while receiving reimbursements etc. for wages are offset.

School money, sfo payment and residency payments shall be paid up, including grants from the Department Secretariat, Deutscher Schul-und Sprachverein or Free Space and Vicarcase for lowering the payment. Depreciation fees, residence payments, and separate payment for material and excursions etc. are not included.

Notes

The following Note 1-4 replaces for combined schools note 1-4 of Annex 2.6.

Note no. 1-State stilts

The note shall include the following specification :

Basic school :

Basic supplements, primary school

Interstate tax grants, elementary school

Sub-view style, primary school

Building Shots, Basic School

Deposits to German minority schools

Deposits to boarding, primary school

Advance to school-free time arrangements

Advance to Inclusion, cf. the section 11 (a) of the free-line. 1

Health-education allowance (from the Department secretariat)

Acuspate (from the Department secretariat)

Gymnasium / Course :

• General operating grants, high school / cures

• Building Deposits, High School / Courite

• Deposits to boarding, high school / cures

Basic School / High School / Course :

• Language stimulus tilts

• Special education grants

• subsidies to support classes in Danish of two-language students

• Disabled access to disabled persons

• Offer for specific purposes

• Other state grants

Free boarding school :

• Basic supplements

• Meter supplements

• Add-keys to special priority student groups

• Building basic supplement and building staxaamelitre subsidies

• Advance to special education and so on of pupils with special needs and for the teaching and other classes of difficulty with disabled students ;

• Advance to Inclusion, cf. section 24 (a), 1, in the law of high schools, schools, household schools and workschools (free boarding schools)

• Deposits to pupils who are not 18 years old at the start of the year (youth schools, household schools and crav-schools)

• Other grants

Note no. 2-School money

The note shall include the following specification :

Basic School / High School / Course :

• School money, primary school, net, that is. deduct any uterus, if any,

• Deposits to reduce school money, primary school (from the distribution secretariat or Deutscher Schul-und Sprachverein)

• School money, high school / course, net, that is. deduct any uterus, if any,

• Deposits to reduce school money, high school / high school (from the Fri-and Vicarcase) class

• School-free time system, net two

• Deposit for reduction of sfo fee (from the Department Secretariat or Deutscher Schul-und Sprachverein)

• Parents, net, that is, the stay paid. deduct any uterus, if any,

• Deposits to reduce payment for stay in boarding

• Provision from public authorities

• Day care (day-offer / full-time school-free time scheme) parental payment

• Payment for materials, excursions and so on.

• Depreciation Fees

Free boarding school :

• State-student student support for secondary school students.

• in the case of lifts, including the contribution of local authorities to the student payment and the entry fee ;

• Individual student support for students in schools

• Payment for materials, excursions and so on.

• Municipal grants, excluding allowances for student payment

Note no. 3-Other revenue

The note shall include the following specification :

Basic School / High School / Course :

• Rent-income from premises, etc.

• Rent-income from housing, housing contributions and so on.

• Ansatte's payment for light, warmth and so on.

• Ansattes charge for diet

• Sales from boarding / canteen

• Payment for school food

• Contingent school circuit members and similar

• Presents and private subsidies

• Private allowance for preschool (day-offer / full-time school-free time scheme)

• Municipal allowance for nurseries (day-offer)

• Municipal supplement for early start in sfo (vippes)

• Municipal grants concerning support-trailing pupils in sfo

• Municipal grants, others

• Other revenue and other grants

Free boarding school :

• Payment for Participants covered by the Act of Active Employment Efters

• Income from courses outside the law

• Rent-income from premises, etc.

• Rent-income from housing, housing contributions and so on.

• Ansattes charge for diet

• Ansatte's payment for light, warmth and so on.

• Contingent school circuit members

• Other earnings from other activities

• Presents and private subsidies

• Other revenue and other grants

Note no. 4-Costs relating to education and so on

The note must at least contain the following specification, distinguishing between wages and wage-dependent costs as well as payroll reimbursements etc. The following types of production are covered by the note : those employed as managers, teachers and kindergarten class owners at the free primary schools by agreement of the State. Leaders and teachers at the high school / cures by the government's agreement. Leaders, teachers at the free boarding school of the government's agreement. Staff of the school-free system and other pedagogical staff (support pedagoger, etc.) and staff employed for the assistance of mental or physical handicapped pupils. Personnel at preschool (day-offer / full-time school-free time system).

Basic School / High School / Course :

• Salary and wage-dependent costs including pension contributions (before deduction of earths reimbursements etc.)

• Payroll reimbursements

• Deposits from the temp pool (from the distribution secretariat)

• Deposits from the private colleges of private colleges

• Deposits to the severance package (from the Department Secretariat)

• Deposits for maternity-debalancing

School-free time scheme / kindergarten (day-offer / full-time school-free time scheme) :

• Salary and wage-dependent costs including pension contributions (before deduction of earths reimbursements etc.)

• Payroll reimbursements

• Deposits for maternity-debalancing

Free boarding school :

Courises within the law :

• Salary and wage-dependent costs including pension contributions (before deduction of earths reimbursements etc.)

• Payroll reimbursements

• Deposits for maternity-debalancing

Courses outside of the law :

• Salary and wage-dependent costs including pension contributions (before deduction of earths reimbursements etc.)

• Payroll reimbursements

•Deposits for maternity-debalancing

Special specifications

Free boarding school

Bed spaces :

Activities outside of the law :

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Appendix 3.1

Default report

Production schools

The annual report shall be drawn up according to the following model :

1. Drawing of the Management Board and the Board of Directors and Laws of Management

The annual report shall include the drawing-up of the Leadership Drawing (i.e. signatures of members of the Management Board and the head of the board, as well as the Board of Directors of the Board of Directors of the Board of Directors of Clability in Section 6, in the Law on Production Schools.

2. endorsement of the independent auditor,

3. General information about school

This information shall be :

The name of the school, domicile, CVR no, phone, fax number, the school's website and e-mail address.

-Schoolman's purpose.

The Board of Directors and the Chairman, Vice-President, and the other board members with names and addresses.

-The principal / manager of the school and optionally. other members of the school's day-to-day management.

-The school accountant.

4. Management Report

With regard to the content of the management report, refer to the provisions of section 99 of the annual accounting officer. 1-6, $100, section 101. 1, no. 1 and 2, and the minimum requirements for the main and key figures, as shown in Appendix 3.2.

The Management Report shall include, inter alia :

-A description of the school's main activities.

-Hokey-and-Key. The minimum requirement for the content of the main and key figures is shown in Appendix 3.2.

-A description of possible uncertainty about valuation of assets and debts, etc.

-A description of unusual circumstances which may have affected the calculation as far as possible with the indication of amounts.

-The description of the school's activities in the year and a statement that complements the figures in the annual report, including commenting on the school's result, the economy, liquidity and development in the number of years.

-The report of the Management Board for major economic relations with other institutions receiving public grants.

-The description of the board for significant events that have been taken after the closure of the financial year.

-the assessment and anticipation of the management and the expectation of both the lifts and the activities of the economic situation (in the years to come).

5. Accounting Practices Used

The section shall include, inter alia, the following information :

-The legal basis for which the annual report is based, for example, the provisions of the accounting officer for accounting class B companies with the deviations that are shown in. announcement of accounts for public schools, schools, household schools and workschools (free boarding schools), free primary schools, private schools for high school education, etc. and production schools. ` ;

-Any changes in the accounting practices and their impact on the annual report.

-Reallocation keys and calculation assumptions.

-Accruals (comprehensive both pre-paid expenses and preceding receipts).

-Any extraordinary records, cf. the definition of the annual accounts.

-Fixed assets : valuation, depreciation principle and-periods, up and depreciation, the limit value of the small assets that are expenditure in the accounting year and so on.

-Accounts receivable, including how possible expected losses are calculated.

-Valuable securities : valuance principle.

-Debt.

6. Profit and loss account. Contents and exhiposition are shown in Appendix 3.3.

7. Balance. Contents and exhiposition are shown in Appendix 3.4.

8. Cash flow statement The content and exhiposition are shown in Appendix 3.5.

9. Notes The content and exhiposition of Appendix 3.6 are shown.

10. Special specifications. Appendix 3.7 is stated in Contents and the exhiposition.

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Annex 3.2

Main and Key Number

(Production schools)

All main and key figures must be from the financial year and the four preceding financial years.

Result statement

(all in DKK)

Total domes.

of State grants (exclusive school performance).

Cost of operation in total.

Operating result before financial and extraordinary items.

Financial records total.

Operating result before extraordinary items.

Extraordinary records of everything.

The result of the year.

Balance

(all in DKK)

Fixed assets. Total assets.

Total turnover assets.

Balance sum.

Capital ultimo.

Commitable obligations in everything.

Long-term debt in total.

Short-term debt in total.

Cash flow statement

(all in DKK)

The liquidity impact of the operation in total.

The liquidity of investment in everything.

The liquidity impact of the financing in everything.

Money flows, net (the sum of the year's cash flow effect from operations, investment and financing).

Fiscal Key Number

Exceptions (= Operating result before extraordinary items / income of all x 100).

Liquidity rate (= Total Sales Assets / Total Total Lists (x 100)).

Total Solidity (= Total shares / Assets in Total x 100).

Funding (= Long-term debt in total / Material fixed assets in all x 100).

The number of seasors in the year.

Number of seasors covered by the payment bill.

Total number of years ever

Number of teacher's work.

Number of full work year equivalent staff.

Total number of work years (including how many percent of this are employed on special conditions (social clauses)).

Year yearever per Teacher's work.

Learned payroll costs per an annual student.

Other payroll costs per an annual student.

Total wage costs per year. an annual student.

Sub-view cost per an annual student.

Real Estate Cost Per an annual student.

Administrative expenses per an annual student.

Year's work (=sum of full-time employees and part-time workers, including hourly-wage, refigured in full-time).

Teacher of teacher (= managers, (including the Resurgents, the VP and the department heads) and teachers.

Payroll costs shall be made net due to the reimbursement of reimbursements etc. relating to the payment of remuneration.

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Annex 3.3

Result statement

(Production schools)

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Appendix 3.4

Balance

(Production schools)

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Appendix 3.5

Cash flow statement

(Production schools)

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Appendix 3.6

Notes

(Production schools)

Note no. 1-Municipal grants

The note shall include the following specification :

• Basic supplements

• Supplementary grants

Note no. 2-State stilts

The note shall include the following specification :

• Operating allowance

• Building Deposits

• Schodplay

• Other grants

Note no. 3-Other revenue and subsidies

The note shall include the following specification :

• Rent-income from premises, etc.

• EU Social Fund

• Moreover, the EU

• Revenue from revenue-covered activities, including courses, etc.

• Other revenue and other subsidies, including revenue for years, covered by the payment bill.

Note no. 4-Salary costs relating to education

The note shall include the following specification, distinguished between wages and wage-dependent costs as well as pay reimbursements etc.

• Salary and wage-dependent costs including pension contributions (before deduction of earths reimbursements etc.)

• Payroll reimbursements

• Deposits for maternity-debalancing

The following types of production are covered by the note : Leader, teachers and other staff in respect of teaching staff and staff, who are employed for mental or physical handicapped pupils. To the extent that employees perform other functions other than education, a proportionate share of the salary costs relating to these functions shall be attributing a proportionate proportion. The different types of payroll costs should be distributed among ordinary operations and revenue-covered activities respectively.

Note no. 5-Other training costs

The note shall contain the following specification and the costs must be shown in the distribution of ordinary operations and enterprise-covered activities respectively :

• Education Materials

• Books, journals, etc.

• Photo Copy

• Excursions

• Equipment and equipment, maintenance

• Inventory and Equipment Acquisition

• Inventory and equipment, rental and leasing

• Claims for the need for training (including the operation of buses),

• Depreciation of training

• Other costs relating to education

Note no. 6-Pay Cost on ownership operations,

The note shall contain at least the following specification, distinguished between wages and wage-dependent costs as well as salary reimbursements etc. for e.g.. janitor, self-cleaning staff and other staff for buildings and reasons.

• Salary and wage-dependent costs including pension contributions (before deduction of earths reimbursements etc.)

• Payroll reimbursements

• Deposits for maternity-debalancing

(The extent to which employees perform other functions other than ownership, a proportionate share of the salary costs relating to these functions shall be attributing a proportionate proportion of the salary costs. The different types of payroll costs should be shown distributed on the ordinary operations and revenue-covered activities respectively.)

Note no. 7-Other Real Property Operating Cost

The note shall contain the following specification and the costs must be shown in the distribution of ordinary operations and enterprise-covered activities respectively :

• Lease Costs

• Taxes, taxes and property insurance

• Heat, electricity and water

• Cleaning

• Maintenance

• Depreciation of Property

• Other Cost of Real Property Operating

Note no. 8-Cost Costs on administration, etc.

At the minimum, the note shall include the following specification, distinguished between wages and wage-dependent costs as well as salary reimbursements to e.g. manager and office staff.

• Salary and wage-dependent costs including pension contributions (before deduction of earances)

• Payroll Reimbursement

To the extent that employees are responsible for other functions other than administration, a proportionate share of the salary costs relating to these functions shall be applied. The different types of payroll costs should be distributed among ordinary operations and revenue-covered activities respectively.

Note no. 9-Other administration costs and other costs

The note shall contain the following specification and the costs must be shown in the distribution of ordinary operations and enterprise-covered activities respectively :

• Audit

• Fiscal assistance

• Other consulting services

• Losses on debtors

• Marketing (e.g. yearbook, publicity, advertisements etc.)

• Style Announcements

• Office supplies, porto, telephone, etc.

• Office fixtures, maintenance

• Acquisitor inventory, acquisition

• Furnishing or leasing equipment

• Depreciation of administration and so on

• Staff expenses

• Legal duties applicable to staff

• Representation

• Other costs for administration and so on

Note no. 10-Interest income, etc.

The note shall include the following specification :

• Interest income from money accounts

• Intervalents and other values of securities

• Realized and unrealized exchange gains

Note no. 11-RenteCost and so on

The note shall include the following specification :

• Rank interest

• Interest expense, business loan / treasurer and so on.

• Morarenter and so on.

• Realized and unrealized cure loss

Note no. 12-Extraordinary earnings

The note is specified, if applicable.

Note no. 13-Exceptional costs

The note is specified, if applicable.

Note no. 14-Host Accounts

A specified account shall be drawn up for each workshop according to the following model :

(* 1) The number is included in the profit and loss account.

(* 2) The number is included in the profit and loss account.

Note no. 15-Plant view

The note is mandatory and must follow the spout of the spout, while the other columns are adapted to the circumstances of each school.

Note 16-Funding fixed assets

The note is specified and may only include deposita, bank stock and shares in utilities, cf. the rule of law on the placement of cash (securities in the form of debt securities shall be entered under turnover assets).

Note no. 17-Item positions

The note may be included if the school has a certain amount of goods and it is deemed necessary to assess the value of the crew.

Note no. 18-Accounts receivable

The note shall be specified in the individual main groups of assets receipts, e.g. municipal grants, state grants and other assets owed, and the amount that may have been deducted for the loss of losses.

Note no. 19-Term demarcation items (expenditure)

The note must be specified in, among other things, pre-paid salaries, pre-paid rent and other advance payments.

Note no. 20-Value papers

The note is specified in crew groups.

Note no. 21-Likaware Bepositions

Species in cash stock and banking positions.

Note no. 22-Property capital

The individual items under own funds shall be specified in such a way as to show the movement of the year.

Note no. 23-Desities of commitments

Each record shall be specified in such a way that the movement of the year is shown and the items are divided into short-term and long-term commitments.

Note no. 24-Long term debt

The individual loans are specified and the remaining duration is specified. The amount of the long-term loans that fall after 5 years shall be reported in the note.

Note no. 25-Other short-term debt

The note is specified in such a way as to indicate at least how much the guilty party tax is, other culprits shall be identified in connection with payroll, guilty pay and pension contributions, holiday commitments, debts owed to them ; financial institutes / treasurer, (including the credit limit) and other debts.

Note no. 26-Term demarcation items (revenue)

The note shall be specified in, inter alia, in advance received state grants, pre-received municipal supplements and other than received amounts and others.

Note no. 27-Other Responsibilities

The note must include a specification of the school's possible leasing and lease obligations, securities, etc. It must also be stated in this case if the school has the equipment and so on, buildings, lease or similar, which are remunerating free of charge ; availability of others, including the conditions attached to it (e.g. maintenance obligation and the like).

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Appendix 3.7

Special specifications

(Production schools)

Financial security instruments :

Decision of the school's revenue-covered business

The accumulated result of the commercial enterprise must not be negative for four years in a row.

Tax Response for the financial year