Report on the budget and accounting services of the regions, audit etc.

Pursuant to Section 18(1) and 2(2), Section 19(2) of Section 21(2) of Section 23(1) of Section 23(1) and 2, and Section 25(2) of Section 25(1) and 2 of the Act on regions and repealing the county councils, the Capital Region of Denmark and the Capital of the Capital Region of Denmark (region) cf.

Chapter 1

Budget and accounting system for regions

§ 1. The Minister for Finance shall lay down in Annex 1 of this Regulation on the ‘Budget and accounting system for regions’ rules on the form of the region’s annual budget, multi-annual budget covers and accounts, rules on specification of the areas in which there must be balance between revenue and expenditure on the annual budget and the multiannual budgetary frameworks, cf. section 3(2) and 3, rules on the specification of the records of the Nordic Regions, as well as the finalisation of the Regions.

Chapter 2

Annual budget and multiannual budget cover

§ 2. Proposal for the annual budget of the regions and multiannual budget covers is prepared by the business committee of the region within 15 August prior to that financial year.

Substances. 2. The Council of the Region Council 1. the proposal for a year budget and multiannual budget estimate shall be carried out no later than 24 August and 2 of the processing by 1 October.

3. The proposal for municipalities' annual contribution and development contributions contained in the proposal for a year budget, jf 6 and 7 of the regions' funding must be discussed in the contact committee between the region and municipalities in the region within 1 September.

4. The Municipal Boards of the Regions shall notify the Council of their position to the proposal for a basic contribution and development contribution referred to in paragraph 3.

§ 3. The economics of the Regions are divided into the following three areas of activity, cf. section 1 of the regions:

1) The health area.

2) Social and special training area.

3) 3) The regional development area.

Substances. 2. According to expenditure-based principles, there must be a balance between revenue and expenditure on the annual budget and the multiannual budget covers.

3. According to cost-based principles, revenue must be greater than or equal to the cost of social and special education in the annual budget and the multiannual budget covers. Similarly, for the regional development area. Over and deficits concerning previous years are considered revenue and costs.

4. Amendment to the proposal for a year budget must specify the amount of the proposal, as well as the amount of the grant is wished, and how the balance is calculated according to paragraph 2 and 3 of each of the three areas of activity in the year is provided.

5. The period for the multiannual budget covers is set to 3 years. Amendments to the multiannual budget estimate must have such a specification degree that overviews in the budget and accounting system, either to be submitted to the state, or which must be reconciled to budget treatment immediately. Amendment to the multi-annual budget estimate must specify, with which amount the record is desired changed, and how the balance is calculated according to paragraph 2 and 3 of each of the three areas of activity in the multiannual budget cover is provided.

6. In the year's budget and the multiannual budget estimate, revenue for the financing of the health area, in accordance with the features 1.90-1.90.94 of the budget and accounting system must be greater than the net service costs of the health area covered by the regional spending ceiling, cf. § 11 of a budget law.

7. In the year's budget there is access to budgets with general reserves in the health area, which can be a maximum of 1 % of the region's budgeted net service costs for health covered by the regional expenditure ceiling, cf. section 11 of a budget law.

Chapter 3

Accounting supplement period

§ 4. The accounting supplement period runs from the end of January in the following financial year. The Region Council may, in the region’s box and accounting regulatory, establish a shorter supplement period, which, however, must not be fixed to expire before 15 January.

Substances. 2. The accounting period includes December the year before the financial year. The Region Council can, in the region’s box and accounting regulation, establish a shorter settlement period.

Chapter 4

Revision etc.

§ 5. Any region shall let its accounts revise by a government-authorized or registered account. The audit of the Region shall be expert and independent, in accordance with Section 28 of the regions and repealing the municipalities of the county, the Council of the capital and the Danish Hospital.

Substances. 2. The Council of the Regions shall provide the audit to carry out the investigations, the audit shall find necessary, and shall ensure that the revision is also given the information and the assistance which the audit considers to be required for the execution of each.

3. The Council of the Regions shall lay down detailed rules on the revision of an audit.

§ 6. The audit provides an annual report on the revision of the financial statements. The audit also submits the report of the year when it is prescribed, or the revision finds appropriate (part reports), in accordance with Section 29 of the regions and repealing the county municipalities, the Capital Regions and the Capital Hospital Community of the Capital Region of Denmark, cf. section 42(4) of the municipalities.

Substances. 2. The President of the Region Council shall ensure that the annual report of the review and share reports shall be sent to the members of the Region Council within 7 days of receipt, in accordance with Section 29 of the regions and repealing the municipalities, the Development Council of the Capital Regions and the Hospital of the capital, cf. section 42 b of the Government of municipalities.

§ 7. In part reports, the audit carried out for the audit as well as for matters that have given rise to remarks or circumstances, which the audit has found the opportunity to deduct. The audit shall make note if it believes that the accounts are not right, or that the dispositions covered by the accounting process are not in accordance with the added appropriations, the other decisions, laws and other regulations, as well as with concluded agreements and usual practice, cf. section 28, 2, 2, 2 points, in the law of regions and repealing the county councils, the Capital of the Capital Regions and the Capital of the Capital Regions. The audit shall make note, if it believes that the management of the funds and the operation of the undertakings whose accounts are covered by the audit, is not guilty economic considerations, cf. section 28, 2, 3 para., in the law of regions and repealing the county municipalities, the Development Council of the Capitals and the Hospital of the Capitals. The auditor's remarks after 2 clause 3 of the article must be specified separately from the report.

Substances. 2. The report shall be submitted to the business committee and in respect of remarks not immediately in respect of the management of the business committee, to the regional authority concerned, before the Council of the Regions of a meeting shall decide on the remarks and any other question relating to that accounting.

3. The supervisory authority shall be submitted to the supervisory authority no later than 3 months after receipt of the report, but at the same time with the decision on the review report on the financial statements referred to in Section 8. At the same time, the decision is sent to the revision.

§ 8. The Annual Report shall be governed by the business committee to the Council of the Regions, so that the financial statements may be submitted to the audit before 1 May the following year.

Substances. 2. After the revision of the Financial Statements has been completed, this review must be provided with the endorsement that the audit has been carried out in accordance with the provisions of the audit.

3. The audit shall submit before 15 June the report on the revision of the financial statements of the Nordic Council.

4. The procedure referred to in section 7(1) and 2 shall also apply to the processing of the audit and the processing of the financial statements. The Annual Report shall be approved by the Council of the Regions.

5. The financial statements of the Regions are sent before the end of August to the supervisory authority together with the review report and the decisions made by the Council. At the same time, decisions are sent to the revision.

Chapter 5

Dispensation

Section 9. In special cases, the Minister of Finance and the Interior may notify exemption from the provision of Section 3(6).

Chapter 6

Power

Section 10. The decision shall enter into force on 27 February 2015.

Substances. 2. At the same time, notice no. 129 of 30 January 2014 on the budget and accounting services of the regions, audit etc.

Annex 1

Budget and accounting system for regions

1 INDICATIONS

1.0 Budget and accounting system status as a set of rules

The authorised budget and accounting system includes a set of rules relating to the region’s annual budget, multiannual budget covers and accounts, etc. The rules are set by the Minister of Finance and the Interior with Home Affairs in §§ 24 and 25 of the Act on regions and repealing the county municipalities, the Capital Regions and the Capital Hospital Community.

In the Ministry of Finance and the Ministry of Foreign Affairs on the region’s budget and accounting services, audits, etc. are set a number - especially procedural - provisions on the budget and accounting services, audits, etc. In Annex 1 to the Order, the provisions on the budget and accounting of the regions referred to in Article 1 of the Regions shall be set out in Annex 1.

The Budget and Accounting Committee, which consists of representatives of the State as well as the municipal and regional parties, shall place the financial and domestic minister for the adjustments in the budget and accounting system, which the committee shall find the required or desirable.

Changes or add-ons to the budget and accounting system appear in the legal time and are notified separately electronically to the regions.

The budget and accounting system is available in electronic law, www.retsinfo.dk, or via internet on the Ministry of Finance and the Ministry of Foreign Affairs on www.im.dk under ‘Budget and accounting system. «

1.1 Budget and accounting system structure

The budget and accounting system includes two main parts. Share an authorized account plan with related contingency rules, and partly a set of form and procedure requirements relating to budgeting, accounting, etc. In accordance with this binder is divided into two parts.

Share In includes an overview of the account plan building and the general coding rules (kapitel 2), the authorized account plan (kapitel 3) and the special coding rules for each account (kapitel 4).

The account plan is binding on the regions.

Part II includes form and procedure requirements, including form and procedure requirements for the budget (chapitel 5), grant rules (kapitel 6), rules relating to accounting, accounting and audit (kapitel 7), rules relating to the calculation and measurement of material and intellectual property in the plant and balance (kapitel 8) Legislation and guidance etc. (kapitel 9).

Part II also occurs binding rules as well as descriptions of more indicative and elaborate character. The binding rules are where it has been possible and appropriate, marked with a highlighting the text.

The inclusion of the system has been done in terms of the fact that it is Part I, as the people working with the budget and accounting system in the daily, most often will need to perform. For people who are in front of having to enter the regional grant and budget and accounting system, a reading of Part II will be more natural.

2.0 Overview of the account plan

The main structure of the regional account plan is outlined in the overview on the next page.

The Account Plan is built from an account number system where the total account number consists of 16 digits.

1. digits - main account

The first digit number divides the regional business in 6 main accounts. According to the main account, 1-3 of the three activity areas that the regional operational and construction company are divided into (health, social and special lessons and regional development). The main account 4 relates to operational and construction business for public areas, while the main account 5-6 relates to the financial records common to the three activity areas. The main accounts are always authorized.

2. and 3 digits - main function

The main functions consist of a specified interval of functions relating to regional activities falling within the same overall purpose, such as ‘SYGEHUSVARSEN’. The main functions are always authorized.

4. and 5. digits - function

The features include a specification of the various regional activities within the same purpose. Through the division of function, the regional activities for e.g. ‘UDDA’ are specified in regional development tasks in the field of teaching and central administration of the field of education. The features are always authorized.

6. digits - dranst

The term ‘dranst’ is an artificially created expression consisting of the first 2 letters from each of the words operation, facilities and status. In the case of dranst, a specification of the records of the individual functions is done by type, i.e. after a operation post, plant post or similar. The account plan contains a total of 7 dranst values, and the indication of Dranst value is always authorized.

7. digits - ownership

In 7. digits are made a division of regional activities according to the ownership of the institutions, arrangements or similar activities related. Owner relationship is always authorized.

There are sodres in the account plan between four types of ownership

– – Hotels

– – Self-owned/private

– – Other public authorities

– – Private suppliers of non-mom-plated services

8, 9, 10. and 11. digits - cost

Using the account number 8., 9., 10. and 11. digits, a fragmentation of cost places can be made, i.e. on the individual institutions, departments, etc. - 11. digits are authorized on the features 1.10.01 Hospitals and 2.10.01 Social offers, special training and advice.

12., 13 and 14 digits - grouping

The groupings on the account number 12.- 14. digits are used for a division of functions on single activities or areas.

A transverse grouping structure is authorised for main account 1-4. The group digits are also authorised in certain cases where one from the main authorities’ side wishes to be able to extract specific information of the regional accounts. This is always the case for state refunds and for facilities (in the accounting) as well as to a certain extent for operational accounts. Groups are only authorized in the accounting.

15. and 16 digits - main character and art

By using the account number 15. digit, the region’s resource consumption is specified in main species, i.e. pay, purchase, services etc. The main points 0-9 are always authorized in budget and accounting.

In the 16 digits, an additional specification of the individual species of species has been made. For example, the main item is divided into five species: food, fuel and propagation, the purchase of land and buildings, acquisitions and other purchase. The arts specification is always authorized in the accounting and in some cases also in the budget. Thus, in the budget, a specification of the artes 4.0, 4.5, 4.6, 4.7, 4.8, 4.8, 5.2, 5.2, 5.9, 7.2, 7.9, 7.9, 7.9, 7.9, 8.5 and 8.6.

2.1 2.1 Main accounts, main functions and features

Location in the account plan

Main accounts, main features and features are always authorized. This means that budgets and accounts for the Ministry of Finance or the Ministry of Foreign Affairs or Denmark may not be used other texts for existing functions than they used. You may not create new main accounts, main functions or features.

The main account is determined in the account number 1. digits:

1) Health

2) Social and special lessons.

3) 3) Regional development

4) Common purpose and administration

5) Cleans etc.

6) Balance balance

There are thus in all six main accounts. The main account 1-3 divides the regional operating and plant business in all three main areas. The main account 4 includes common purposes and management, which, through the distribution keys, is transferred to the main account 1-3 in connection with both budget and accounting. The main account 5 includes the financial records distributed in the main account 1-4 in both budget and accounting. The main account 6 is the balance.

The main functions include a specified interval of functions set by the account number 2 and 3. digits.

In the main account 5 and 6, a parallel main function and function division is used. Features:

5.10.05 Deposits in banks etc.

6.10.05 Deposits in banks etc.

is thus used for the registration of deposits in banks, etc. (5.10.05) and the holding of deposits in banks, etc. (6.10.05).

Purposeal division

Through the account plan’s division in main accounts, main functions and features, a gradual specification of the regional expenditure and revenue after their purposes.

The main account determines the overall purpose, such as main account 3: Regional development.

In the main functions, a division of individual purposes or activity areas shall be carried out for the main account 3 as follows:

10 KOLLECMENT TRAFIKEL

20 VIRUSES VIRUSES

30 ERHVERVSUDVIKLING

40 OILITY

50 MILE

60 DIVERSE REQUESTIONS AND INDICATIONS

70 PROPORTION OF UNAFFILIATED AND ADMINISTRATION

90 FINANSING

Finally, there is an additional division of purpose-based activities. The main function ERHVERVSUDVIKLING is, for example, divided into the following features:

3.30.20 Growthfora

3.30.21 Tourism

3.30.22 Innovation and new technology

3.30.23 Business services and entrepreneurship

3.30.24 Development of human resources

3.30.25 Development of external and rural areas

3.30.29 Central management of business development

Registration on main functions and features

The registration in the budget and accounting system shall, as far as possible, in accordance with the rules laid down in Chapter 4 specifically, prescribe a calculation of expenditure or revenue (see detailed in Chapter 5.2.5).

Expenses and revenues that cannot be distributed on the individual main functions or functions must be registered on the features “Diverse expenditure/price and revenue”.

2.2 Dranst

Location in the account plan

The term ‘dranst’ is an artificially created concept consisting of the first two letters from each of the words operation, plant and status. Dransten, who is always authorized, is registered in the account number 6. digits with the following values:

The following main accounts/functions

In the authorized account plan in Chapter 3, Dransten is listed in the cases where special grouping digits are authorized for that function.

However, it does not apply to dranst 3 (systems) as there are authorized general groupings that apply to all functions referred to in Section 2.4. This also applies to certain groupings on Dranst 1 (drift) that is also applicable to all functions.

Application of dranst

With Dransten, the regional costs and revenue are divided by type. Dranst 1-3 limits thus the actual operating and construction company, while Dranst 4 and 7 relates to the financial records and Dranst 8-9 balance.

As regards the use of dranst values and the distinction between these at the registration, the general rules apply.

1 (drift) and 2 (state refund)

Dranst 1 (drift) is used for operating costs and operational income. The revenues from the state registered on Dranst 2 (state refund), in any case will be stated by authorized groupings in the account plan. It is primarily about revenue from the actual reimbursement schemes. Furthermore, in some cases, the account plan is authorised groupings under Dranst 2 to register certain grants from the state and from the EU. Other grants from the state (except for general grants, etc., in accordance with below) as well as payments from the state against goods a performance, are registered under Dranst 1. All payments in relation to municipalities and other regions are recorded under Dranst 1, regardless of whether a maturity or not.

1 (drift) and 3 (systems)

The distinction between operating costs and plant costs is made in the account plan using the dranst values 1 respectively 3.

The distinction between operating and construction costs does not only affect the actual registration in the region’s budget and accounting. There is also a difference between the funding procedures that must go ahead of the costs. For the operating costs, the grant declaration is attached to the adoption of the budget. In the event of the installation costs, the grant declaration shall, on the basis of the adoption of a plant funding for the individual plant project. The organisation of economic governance - the procedures around the grant control and control - are in other words depending on whether there is an operating or a plant cost.

In the cost-based system, plant costs are referred to as investments defined as assets that meet the 3 general conditions for the calculation and measurement of assets in the balance, in accordance with the chapter 8.1.2 on general rules for measuring and calculating material assets:

1 The asset is expected to be used for more a financial year (i.e. that the active has a time/life of more than 1 year)

2 The value of the asset can be measured reliably

3 The active has a value equal to or greater than 100,000 kr.

In the event where the distinction between operating and plant expenses gives rise to doubt, the following may be given:

Approximately, whether a cost for maintenance and renovation work is to be considered operational or investment, is partly whether the work involves improving and the lifetime of existing buildings or installations increases, partly whether the purpose of or the use of the building is significantly changed. Is this case, the cost must be conferred as an investment (dranst 3).

Larger acquisitions of material, fixtures etc., each for themselves falling under the rear limit, are recognised in the balance as a total asset and is recognised as an investment, if they are included in a total system, the same application and/or purchased in connection with new building or greater renovation, cf. chapter 8.3.1 of material installations.

The following grants and costs associated with the acquisition of the following assets are considered investments, although they do not meet the conditions of settlement in the region’s balance:

– – Material assets whose value for the region is primarily of cultural or historical character

– – Funds for self-owned institutions and other public authorities

In addition, it is referred to in Chapter 7, Section 7.0, mentioned continuity principle, and there should not be more frequent changes in the accounting rules and procedures that can help make an assessment of the region's accounting.

2 (state refund) and 7 (financing)

The general grants from the state, the activity-dependent grants from the state and municipalities in the health area, grants from the softer compensation scheme, the objective funding from the municipalities of social and special education, as well as municipalities' basic and development contribution on the functions 1.90-94, 2.90.91 and 390-91 are recorded under Dranst 7 (financing). Under Dranst 2 (state refund) is recorded as mentioned alone revenues from the reimbursement schemes as well as certain grants from the state and from the EU where it is authorized by grouping level in the account plan. Other grants and payments from the state are recorded during Dranst 1 (drift).

4 (renter)

Dranst 4 (renter) acts alone on the features 5.10.05 – 5.75.78.

7 (financing)

Dranst 7 (financing) is used in the registration of general grants from the state (functions 1.90.90, 2.90.91 and 3.90.90), municipalities' basic and development contribution (functions 1.90.91 and 3.90.91), the activity-dependent grants from the state and municipalities of the health area (features 1.90.92-93), grants from the softer equalization scheme (1.90.94) and the objective funding contributions on social function (90).

8 (active) and 9 (passor)

Dranst 8 (active) and Dranst 9 (passiver) are used solely by the registration of the active part and the passive part of the main account 6.

2.3 2.3 Owner relationship and cost

Owner relationship

The ownership relationship is determined by the 7th digit in the account plan and is always authorized. There are sore between four types of ownership

1 Hotels

2 Self-owned/private

3 Other public authorities

4 Private suppliers of non-mom-plated services

Owner relationship is not included in the authorized account plan in Chapter 3.

About the individual types of ownership must be noted the following:

Owner relationship It covers schemes or institutions, where as well as operations as accounting function fall within the region concerned. Where the region is accounting leading to a self-companing institution with the occurrence of operations, the ownership relationship must be set as self-owned/private, in accordance with below.

The owner relationship Self-owned/private is used in schemes or institutions operated in self-owned or private register, which achieves operational and plant supplements from the region. As a rule, there will be an agreement between the region and the institutions concerned.

The government and private institutions are recorded in the regional accounts following the same rules applicable to regional institutions, provided the operational interest between the region and the institution concerned.

There is no provision for the content of an operating profit. Generally, an operational interest will result in the fact that the Council of the Regions will have a significant influence on the institution's operation, so that the self-owned/private institution is to address a regional institution.

As a relationship that can describe an operating profit can be pointed to:

The Council of the Regions approves the statutes of the institution.

– – The Region Council influences the institution’s operation. For example, in terms of the number of institutions and who they are available for, daily opening hours, the number of positions and their nature, employment and dismissal of the institution’s manager.

– – The Region Council will host the institution’s operating expenses on the basis of the budget.

– – Budget, accounting and accounting procedures: Budget proposals are prepared by the Regional Council with assistance from the institution. The institution is obliged to comply with the budget, if necessary, seek additional grants and perform ongoing budget control. Parties agreements, who calculates and withdraws salary and manages accounting and accounting. The Region Council approves the auditor.

The budget and accounting of the institution are registered in the region that has the agreement. The accounting process is carried out on the respective functions under the respective main accounts except interest rates and deductions registered in the main account 5 and 6.

The same applies to the construction records for self-community and private institutions (except for private managers-managed institutions) that prior to the commencement of the works is concluded an agreement with. In the cases where there is no main summary region, it must be agreed on the region to budget and accounting for the institution.

For private managers’ institutions are included only operating expenses and operational income in the region’s budget and accounting, as the expenditure of interest and deduction is considered rent expenses.

The owner relationship Other public authorities are used by operational supplements and tariff payments for schemes and institutions in public areas, but outside the region.

The ownership Private suppliers of non-mom-plated services are used in the purchase of private suppliers of non-mom-plated services, an alternative to municipal and regional offers and institutions, such as on the social and healthcare area. Owner relationship code 4 is used solely for services admitted to the positive list in the VAT refund scheme for municipalities and regions. For example, it applies to the purchases of services in social residences without the establishment of operations or self-employed special schools without the establishment.

Cost

The account number 8., 9, 10. and 11. digits are used for the breakdown of the cost sites of the region and is authorized in the accounting.

In the budget as well as accounting, cost is authorized at function 1.10.01 Hospitals and function 2.10.01 Social offers, special training and consulting at institutional level.

The starting point is here that expenditure and revenue to what may be considered for the institution’s core performance is covered by the authorized registration on cost. The performance is defined as the basic performance associated with a specific area of function, such as stay in a 24-hour institution. Expenses and revenues necessary to ensure the general production of the core performance – such as expenditure on administration of the institution, inventory, water, heating, power inside maintenance and cleaning – are also covered by the authorized registration on cost.

Expenses for premises in themselves, i.e. rent, and expenses for external maintenance must also be registered at cost.

Cost of function 1.10.01 Hospitals

Expenses and revenues in the hospital area are registered in the accounting of cost in accordance with the Danish Hospital Organization Register, SOR, at the lowest possible relevant level. SOR is a classification system operated by the Danish Health Authority so that the two upper levels of classification system (owner and health institution) are maintained solely by the Danish Health Authority, with levels below maintained by the regions. SOR reflects economic management relations.

Registration at the lowest possible relevant level means that the cost types that can be registered at a given level without the use of distribution keys must be registered at this level. The authorized place level in the accounting is thus ‘liquid’, so that different instances of expenditure are linked to the lowest possible place level. As an example, costs of medicine in many cases can be registered at the section level without the use of distribution keys, while the expenditure and revenue of the hospital management can only be registered at the highest level of the hospital organization.

In the budget, the hospital level must be registered in accordance with SOR, which means an independent organizational unit. A hospital may constitute one or more geographical devices depending on how the hospital is organised.

Quality fund investments in the hospital area

function 1.10.01 Sygehuse, dranst 3 systems, as well as on the features 5.32.27, 5.55.78, 6.32.27 (grouping 903-907), 6.51.53 and 6.55.78, both in budget and accounting authorized cost sites for 16 quality fund projects:

2.4 Group ring

The groupings of the account number 12-14. digits are used for an additional breakdown of expenditure and revenue within the individual function.

The Account Plan includes a number of specific authorized groups. These groupings have only relevance for a given feature. It is particularly about cases where the central authorities want to be able to extract specific information of the regional accounts. As a supplement, a transverse grouping structure is authorised, which must be used on all functions, unless otherwise stated. It allows to withdraw information about general costs and costs relating to the regional service production and which goes across functions.

It should be noted that both the specific and transacted groupings are exhaustive. This means that there is no possibility for the regions to use unauthorized groupings.

The reference rules for the specific authorised groupings are described under the appropriate functions, and the implementation rules for the transverse grouping structure are described according to the overview of the cross-disciplinary grouping structure:

010 Personals

015 Service jobs

016 Wage subsidies

017 Other offers in non-compliance with quotas for wage grants

018 Job prize for regional employers

019 Flexible job bonus for regional employers

020 Courses

030 Working damage

110 Material and activity

310 Operation and maintenance

410 Property expenditure

420

The reference rules for the specific authorised groupings in the account plan are described under the appropriate functions of Chapter 4. The reference rules for the transverse account plan under the ‘dranst’ designation ‘drift’ are described in the following. Following the general rules of groupings under the ‘dranst’ designations: state refunds, facilities, interest and finance shifts, financing, and assets and liabilities.

Drift

The regions must use the specifically authorized groupings on the individual functions as well as the cross-disciplinary grouping structure. This means that the use of the authorised groupings is exhaustive to the costs and revenue of the region.

The special authorised groups under Dranst 1 (drift) which are not shown in the cross-group structure are always shown in the authorized account plan on the functions where they occur.

Below are detailed rules for the implementation of the authorised transverse groups

010 Personals

Here all expenses and revenues relating to the remuneration of staff are recorded. It includes payment for payroll systems, offence allowances, tax agencies, pension insurance prizes, anniversary pigs, medical declarations, BST, welfare measures for personnel, fee for staff not employed in the region, offsetting corps, lending of personnel, wage refunds, service execution, diets – hour/day money, responsibility insurance, travel insurance, staff-related consultancy, telephone and paid directly.

015 Service jobs This is registered the costs of the regions relating to persons employed in service jobs, in accordance with the law of service jobs.

It is noted that the service job scheme has ceased, in accordance with the law no 140 of 25 March 2002 so that no longer can be created and/or added new service jobs after 1 April 2002 while it may continue to be paid for already established and paid service jobs.

In addition, agreements on job training and pool jobs are concluded before 1 July 2003.

016 Wage subsidies

The costs and revenues of the regions are registered for employment of insured jobs with pay supplements (previous job training) in the regions referred to in Section 51(1) of the Act on an active employment effort. The paye, which the region receives from the municipality, is also registered here.

017 Expenses for other offers in non-compliance with the quota of pay subsidisation positions, cf. section 56 of the liability for and the management of the active employment effort and § 2(4) of Act No 176 of 27 February 2007

In the event that the region does not comply with the quota of pay supplements and cannot, in the timely manner, be able to provide a pay subsidence to be requested in accordance with Section 56 of the obligation for and management of the active employment effort and Section 2(4) of the Act No 176 of 27 February 2007.

018 Job prize for regional employers

Here, revenues from the job prize are recorded to regional employers who hire available in emergency jobs for at least 26 weeks, cf. section 3 of the law on emergency jobs and job prizes for employers.

019 Flexible job bonus for regional employers

Here, revenues from flexjob Bonus to regional employers employing people in flexjob with a weekly working time of 10 hours or less at least 6 months, in accordance with Section 1 of the Order on flexjob Bonus.

020 Courses

Here, all expenses and revenues relating to the training of staff in addition to the internal training system of doctors and other healthcare professionals. It can be external courses, conferences and seminars. It also includes expenses for teaching material, transport related to the course, diets and time/day money related to the course.

030 Working damage

Here, expenditure and revenue are registered with employee injuries.

110 Material and activity

Here, expenditure and revenue are recorded for product consumption and services linked to the activity not covered by the specific groupings 120-150 on main account 1. For example, it could be food, newspapers, office articles, telephone, consultant assistance, audit, attorney expenses, representation, printing cases, cleaning articles, etc.

Components, fixtures

Here, expenses and revenues for aids and spare parts, Machinery/TA, Study apparatus, EDB machines and applications, Beds and bed equipment, Sterilisation equipment, Communication plants, Art/expression, Processing equipment and spare parts, Running material, Office machines, Kitchen equipment, Radio TV installations and sale of old fixtures.

320 Operation and Maintenance

Here, expenditure and revenue for operational and maintenance costs are recorded in connection with acquired IT equipment, inventory and material. For example, it could be petrol expenses, repair costs, inventory andft insurances, licenses, and similar.

410 Property expenses and property maintenance

Here, expenses and revenues for guard companies, cleanliness, pest control, maintenance of garden and road facilities, fire safety, insurance related to the property, maintenance of the property, waste management, rental income, technical facilities and installations, refrigeration freezes, ventilation systems, maintenance of technical facilities and property tax.

420

In the group, all expenses and revenue are recorded for heating, water, electricity and other means of propagation.

710 Subsidies and kontingents

720 EU grants

730 Interne transfers

The grouping is used in terms of budget and accounting both to be transferred part of common purposes, administration and interest from main account 4 and 5 to main account 1-3.

790 Other

Here, expenditure and revenues that cannot be registered on the other groupings in the authorised grouping structure, such as inheritance and donation.

810 Payments to and from other regions

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

830 Payments to and from municipalities

840 Payments to and from the State

State refund

The groupings under Dranst 2 (state refund) are always authorised either in the form of cross-disciplinary groups or specially authorized groupings on the individual function.

The special authorised groupings under Dranst 2 (state refund), which are not shown in the cross-group structure, are always shown by the authorized account plan on the functions where they occur.

There are under Dranst 2 authorized the following transverse groups

– – 051 Service jobs

– – 052 Privacy Policy

– – 053 Reward Supplements

– – 054 Claims for remuneration

Below are detailed rules for the implementation of the authorised transverse groups

051 Service jobs

In the employment of persons in service jobs, the State shall withdraw a grant, in accordance with the law of the law on the provision of law

Service jobs. There are under Dranst 2 authorized cross-border grouping 051 for registration of it

State grants to the employment of the regions insured available in service jobs

052 Terms of Service

In addition, Dranst 2 has an authorised cross-border grouping 052 corrections

Long service jobs

053 Reward Supplements

When hiring insured unemployed in a job with pay supplements in the regions, the state pays a grant,

According to law as an active employment. There are under Dranst 2 authorized cross-disciplinary grouping

053 for the registration of the state grants to the employment of insured persons in jobs with pay supplements.

054 Provisions for remuneration

In addition, Dranst 2 has an authorised cross-border grouping 054 corrections

Higher pay supplements.

plant

For all plant accounts, the following general groupings have been authorised:

010 Supplements

020 Buy/sale of soil

030 Buy/sale of buildings

040 Properties

050 Ans, fixtures, apparatus

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

Renter

There are authorized groups under Dranst 4 (renter) on the main account 5 Interests etc. The authorized groupings appear on the Account Plan in Chapter 3.

Financing

There are authorised groups under Dranst 7 (financing) on main account 1 Health and main account 2 Social and special lessons.

Interest expenses and income relating to investments in a modern hospital structure are recorded on project-specific groupings established by the Ministry of Finance and the Ministry of Foreign Affairs. The project-specific groupings are used on function 5.32.32.27 Deposited amounts for loans etc. and 5.55.78 Applicable to Quality Fund Investments.

Activate and liabilities

There are authorised groups under Dranst 8 (active) in the main account 6 Balance. The same applies to Dranst 9 (passiver) where there are also authorized groupings in the main account 6.

Investments in a modern hospital structure in the period 2009-2018 are funded by grants from the quality fund, regional self-financing and lending access. These funds are registered in 2010 on a separate account in a financial institution, while they are deposited on a separate account in a financial institution. The funds are released as the cost followed by the final state commitment to the project is held. The Ministry of Foreign Affairs authorizes in connection with the commitment to the project a grouping to the postponement and a grouping to the release. Project-specific groupings established by the Ministry of Finance and the Ministry of Foreign Affairs are used: 6.32.32.27, 6.51.53 and 6.55.78.

2.5 Arts

The authorized species

The two last digits of the account number include a division of the regional expenditure and revenue, etc. after the main character - the 15th digit - and art - the 16 digit.

There are in the account plan authorized in all 9 main species that are again divided into a number of authorized species.

The authorized species are the following:

Purpose and application

With the species, there is a specification of the regional expenditure and revenue, etc. according to their kind - pay, purchase, services etc. - and thus according to the nature of the resource consumption they involve.

A main reason for the species is that the central authorities need to be able to set up the resource consumption that the regions’ activities give rise. Parted together - for example, for the use of the assessment of the national accounts - and partly within the individual sectors.

The group of Arts also forms the basis for the assessment of the price and pay development of the regional sector for the regulation of the general grants, etc.

At the same time, the group serves different purposes in the individual region budget and accounting.

In addition to allowing assessments of the development of each region's resource consumption, the species are used, among other things, by the inclusion of the price and payroll development in the budget.

In addition, a breakdown of VAT-coated and non-mom-plated expenditure is necessary for the administration of the VAT refund scheme. It happens by the species that contain a clear separation between species relating to expenditure with VAT - namely art 2.2, 2.3, 2.5, 2.7, 2.9, art 4.5 and 4.8 - and the other species. The special conditions concerning the registration for VAT are referred to in Section 2.6.

Finally, the authorized species are used under main species 0 Calculated costs for registration of calculated costs such as depreciation. Registration of main item 0 is carried out in order to be able to cost registers in the budget and accounting system.

Rules for coding on the species

In the budget, a specification of expenditure and revenue must be carried out at the authorized main species.

In addition, in the budget, a specification of art 4.0, 4.5, 4.6, 4.7, 4.8, 4.8, 4.8, art 5.1, 5.2, 5.9, art 7.1, 7.9, 7.9, 7.9, 7.9, 7.9, 7.9 and 8.6.

In terms of the budget of the state VAT refund scheme, it will also be appropriate that the region budgets the VAT bearing expenditure species, i.e. art 2.2, 2.3, 2.7, 2.9, 2.9, and art 4.5 and 4.8. However, there is no requirement that art 2.2, 2.3, 2.5, 2.7 and 2.9 must be stated in the budget.

In the accounting, expenditure and revenue must be specified in the authorised species.

To the extent that in the expenditure and income sheets of the regions is contained a specification that includes several species, a general rule shall be made registration on each of these. However, an exception is expenditure on facilities, repairs and maintenance not carried out by the region’s own staff, including purchase and acquisitions associated with this. These expenses are collected under Art 4.5 Entrepreneur and Crafts Services.

They do not use numbers in the species can be used freely by the regions, if a further specification is requested. However, in the reports to the central authorities referred to in Chapter 7, a summary shall be made to the authorised species.

The use of main item 9 for registration of internal transfers of expenditure and revenue is mandatory in relation to the fact that both in budget and accounting must be transferred part of common purposes, administration and interest from main account 4 and 5 to main account 1-3. In addition, it is voluntary for the individual region, in accordance with below. However, if the region wishes to use the main species 9, this must be done by the use of the authorised species. The species under the main article 9 shall not be used for any other purpose than the stated.

Below are detailed rules for the composition of each main species and species.

HOVEDART 0 DESCRIPTIONS

The introduction of cost principles in budget and accounting involves the fact that there must be sore between expenditure and costs. Expenses are recorded either at the time of payment or delivery, while costs are registered as resource use.

Main item 0 is used for the registration of calculated costs and revenues such as depreciation. Registration of main item 0 is carried out in order to be able to cost records in the budget and accounting system as well as internal material assets, etc. in the balance.

Several of the species, including art 0.1 Writings and Art 0.2 Storage shootings, refers to costs calculated in the plant interest for material assets and then transferred to main item 0. In addition, the description of material assets in Chapter 8 and Chapter 9 on costs.

The registration of the calculated costs is made during the species 0.1-0.7, while calculated revenue is recorded under art 0.8. Postings under Art 0.1-0.7 and 0.8 to be posted in art 0.9 Modification account. The main character 0 of the budget or the accounting is available a cost budget/account accounts 1-5. Nons main item 0, a budget/account based on expense-based principles.

Calculated costs, etc. are in the art division divided into 9 species:

In relation to the individual species, the following:

0.0 Status

In the expense-based system, assets are expensed by approach (and revenues are applied at departure) as operational or plant expenditure (- income), while the status is not affected by the approach/flow. However, in the cost-based system, the status must be affected by the approach/end of all assets.

Continuously, it is only assets with a value of over 100,000 kr., which it is mandatory to be inner in status. This corresponds to the assets that the region must record in the plant block, in accordance with the chapter 8.

The admission of the acquisition is done by the fact that this ‘consumer’ is to the relevant status accounts through the main account 6 and the use of art 0.0. In the ‘conference’ of the balance, the same value is used as by the bookkeeping expense.

The business processes must be established to ensure that the registration of acquisitions in the plant will also be recognised in the status, so that there is always compliance between to and Departures in the main account 6.

Example:

The example shows the ‘convention’ of the acquisition of the balance of the purchase of a reason for DKK 2 million, the reason must be used for the construction of an institution.

0.1 Writings

Activation that is included in the production/u introduction of products/services will typically be consumed. As part of the statement of costs, such consumption is recorded in the form of calculated depreciation on buildings, inventory, material etc. These depreciations are recorded under Art 0.1 Writings.

The use of art 0.1 Writings is mandatory. Depreciation is registered at the place level where this is authorized in the account plan. In other areas, depreciation is recorded at function level.

0.2 Storage shooting

In connection with the statement of costs, there is a need to make a periodization of expenditure. Thus, there may be costs for product consumption, which is not

is the expense register for the year in which consumption takes place because it is consumed from stock. Conversely, the registered expenses for the purchase of goods will not be recognised in the cost account, to the extent that is only in stock building. The registration of such displacements relating to consumption or storage is made by registering the displacements under art 0.2 Storage shootings.

0.3 Pension requests for civil servants

Art 0.3 is used to cost records in the pension obligations of the region relating to civil servants. The cost registration must be done annually at the same level as depreciation, in accordance with Art 0.1.

Payment of insurance prizes is registered using main item 1.

0.4 Clean

In a given activity, there will typically be bound a certain capital. For cost calculations, there may therefore be a need for a return of the capital invested in the activity concerned. For example, the rate can be calculated when internal loans are provided for investments. Internal interest is not used in relation to the social and special training area, since there is a requirement for interest with the market interest of the liquidity between the region. The registration is based on art 0.4.

0.5 Transfer costs

There may be calculated costs which may be relevant in the individual cost calculations. For example, indirect costs associated with regional delivery of offers for adult disabled persons, such as the share of common costs for management, administration, rent, etc. These are recorded under Art 0.5 Transfer costs.

0.6. Other calculated costs

Art 0.6 is used to register costs that cannot be registered using art 0.1-0.4.

0.7 Holidays

Art 0.7 is used to register costs for holiday money.

0.8 0.8 Calculated and transferred revenue

Under Art 0.8, calculated and transferred revenues are not to practice the region's accounts.

0.9 Modification account

Under Art 0.9, registrations made under art 0.1-0.8, i.e. the registration of art 0.9 takes place opposite the sign of the registration of art 0.1-0.8. The billing account is a technical account that ensures that only records of financial importance can affect the total cost accounts of the region. This is thus the function of the conversion account to neutralise the new entries in relation to the expense statement. The billing account is led to the main account 6.

HOVEDART 1

On the main part of 1 Wages, the pay expenses of the region are recorded, including the pay contribution of any kind.

Approval of employee expenditure in connection with the service, i.e. the cost of representation, travel, use of own motor vehicle and similar, is not registered under the principal 1 reward, but under main 4 Services etc. The same applies to expert and specialists in liberal professions as well as remuneration and similar to members of commissions, councils and boards where the members are not regional employees or members of the Nordic Council.

In certain cases it may be difficult to probe between wages and services. This will be crucial if the person concerned is regionally employed. Payments for people who are not employed in the region are not registered as wages, but under the main character 4 Services etc.

Region Council members are considered in this connection as regional staff. Taxable meeting bodies, remuneration and fees for region council members are registered on main part 1 reward, while non-taxable diets and similar to those persons are registered on main 4 Services etc.

Pension insurance prizes must be registered at main item 1, while directly paid pension, wait money, available pay and support are registered on main 5 Deposits and transfers.

Bonus and similar to pension insurance prizes as well as reimbursement of unemployment benefits relating to regional employees must be credited as expenditure under main points 1.

It is noted that the payload for people in regional flexjob and spare jobs is registered in art 1 under the regional institutions where they are employed. In the same features, the paye is also credited to art 1.

Under main species 1 is no authorized species. As examples of concentration under main species 1 can be applied:

HOVEDART 2 VAREKØB

Under mains 2 Product purchases are registered the tax-coated product purchases as well as the cost of buying land and new buildings. In addition, the cost of buying buildings that are not new and VAT-plated.

Item purchases are divided into 5 species:

HOVEDART 4 TJENESTSER M.V.

On main character 4 Services, etc., expenses relating to the purchase of services provided by strangers.

The main character 4 includes only services directly provided from the outside world. Performances and achievements provided by the region’s own institutions or departments are not recorded under the main article 4, as well as on the registration of internal expenditure under the mention of the main item 9 Inter cost and revenue below. The actual parts of each activity range of the region's general management spending on the main account 4 are also recorded using main 9.

The purchase of goods and services in another public authority (i.e. the state, municipalities or other regions), which in the area of activity is the VAT register, and thus calculates deliveries incl. VAT, is registered on the VAT bearing expenditure species and thus not on art 4.6-4.8.

Apart from the purchase of VATable goods and services in another public authority, the purchase of the state, municipalities or other regions is registered in art 4.6-4.8.

In terms of the distinction between main character 4 Services etc., and principal 1 Pays are referred to in the comments for the main item 1.

In Art 4.0 Services without VAT, the services which are not VAT-plated. In addition, certain costs which are not actual services, but more have the character of purchase and acquisitions, which are not covered with VAT (e.g. newspaper subscriptions and purchases of certain art objects).

Art 4.9 Other services, etc., may only be tax-coated services.

Payments between regions are recorded under art 4.8 (retentional 7.8).

Payments between municipalities and regions are recorded under art 4.7 (regardless 7.3).

As examples of concentration on the individual species under main species 4 can be specified:

Services are divided into 6 species

HOVEDART 5 FOR WEIGHT AND THE COMPANY

On main 5 The advance and transfers are recorded as a general rule expenditure which is not directly addressed by achievements of the beneficiary. In addition, expenditure is recorded in relation to health care at main 5.

Direct paid pensions must be registered on function 4.40.31.

Excess and transfers are divided into 3 species:

HOVEDART 6 FINANSUDGIFTER

Main article 6 Financial expenses, the expenses incurred in the main account are registered 5. Without this main account, main article 6 is used only in relation to the interest of the region’s liquidity of the social and special learning area. Under main species 6, no authorized species are found.

As examples of concentration under main article 6 can be applied:

HOVEDART 7 INDICATIONS

Main article 7 Revenue is registered on the sale of products and services to state, municipalities, other regions and private. These revenues include tariff payments for municipalities' use of institutions in the region. Under the main item 7, revenue is also recorded by the sale of real estate as well as revenue by the rental of the facilities of the region.

It is noted that state refunds, basic and development contributions from municipalities as well as block subsidies from the state are registered under main 8 Financial income.

The index is divided into 6 species

Payment between regions is recorded under art 7.8 (remember 4.8).

Payments between municipalities and regions are recorded under Art 7.7 (referred 4.7).

As examples of concentration on the individual species under main species 7 can be specified:

Art 7.1 Own rent income is registered all rental payments, heating contributions, etc. regarding own properties as well as for settlements and other purposes.

This is used the criterion which is behind the refund scheme in the VAT refund scheme, in accordance with Section 2.6.2. If a composite performance - i.e. a performance, which besides rent, heat contribution, etc. relating to its own properties contains other elements - a division of art 7.1 and art 7.2 or 7.9 of the relevant parts of the service if possible. Otherwise, the income is registered at art 7.1. For housing in the region’s own properties, the entire lease, the heating contribution, etc. (as well as its own payment as the public grants) must be registered on art 7.1.

House rental income, which is included in a VAT registered accounting must be registered in art 7.9.

Residents’ payment for rent at institutions for older and adult disabled persons must be registered in art 7.2.

It is emphasised that rental payments, heating contributions, etc. relating to its own property from the state, municipalities or other regions must be registered on art 7.1 (or art 7.9 if revenue is included in a VAT register accounting) and therefore not on the species 7.6-7.8.

HOVEDART 8 FINANSIND

Main article 8 Financial income is registered revenues that are led to the main account 5. Without these main accounts, principal 8 is used in connection with state refunds as well as by state grants in main account 1-4.

Main species 8 is divided into 3 species:

For reimbursements/after-regulations of grants from municipalities and state subsidies, the depaid records are used on respectively art 8.5 and art 8.6.

As examples of contingency under main 8 can be applied:

It is noted that payments from the state that counter a performance must be registered on art 7.6 Payments from the State.

HOVEDART 9 INTERNEIES AND INDICATIONS

Registration of expenditure and revenue in connection with internal settlements between different functions and cost locations in the region can be made in 2 ways in the budget and accounting system. Either using plus/minusposts or using the internal species on the main part 9.

The individual region shall decide on which registration form it wishes to use. Regardless of registration form, the internal settlements should, as far as possible, reflect con-state transfers.

By plus/minus records, the settlement is positively recorded on the ‘buyer institution’ and negatively on the ‘sell institution’. To continue to show the correct distribution of expenditure and revenue on the individual species, plus/minus records must be done on the same kind.

VAT refund is taken by registration on the ‘buy institution’. It must also be emphasised that, as a starting point, registration shall be made on the external species by means of VAT-based services between accounts relating to the VAT register company and accounts relating to the VAT refund scheme. This is due to the fact that the statement of VAT in the VAT refund scheme is based on the registration on the external species.

Selects the region to register internal settlements under main species 9, this must be done using the authorised species.

To avoid an artificial increase in the region’s expenses and revenue in connection with the transfers, main item 9 is always considered a cost item. This implies that internal revenue (art 9.7) on the budget as well as the accounting must be registered as negative expenses.

Interne expenditure and revenue are divided into 4 species:

For budget and accounting purposes, administration and interest from main account 4 and 5 to main account 1-3, it is mandatory to apply main item 9 to registration of internal transfers. In this situation there must not be used plus/minus records.

2.6 VAT

It is the main rule of the regional budget and accounting system, that expenditure and revenues of both operational and plant account must be registered exclusive VAT in the regional budgets and accounts.

From this main rule, individual specific exceptions are referred to in Section 2.6.2 Buy VAT.

In the regional budget and accounting system between two forms of VAT

– – VAT, i.e. VAT incurred by SKAT in connection with VAT registered business in the region

– – VAT included in the regional VAT refund scheme

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

2.6.1 REGISTRATION MOMS

The VAT is used here as a designation for the settlement of VAT with SKAT, which takes place in connection with the VAT register company in the regions.

The legal basis for this settlement is found in law notice no. 906 of 14 October 2005 on the value tax law. The rules include the marketing of goods or taxable services to private, state or other regions

The amounts for incoming and outgoing VAT as the bill of VAT with SKAT must be registered in the regional budgets and accounts.

function 6.52.59 Medium billing account.

An account is created for each VAT registration.

The account must be specified as follows:

xx VAT

xx VAT

xx VAT

The bill must be made separately for each VAT registration.

In the purchase of goods used in relation to VAT registered business and for other purposes, a distribution of the VAT amount is made by the purchase. The part relating to the VAT registered company is registered as incoming VAT in the company’s VAT accounts. The second part of the VAT amount is reported to reimbursement via the VAT refund scheme, in accordance with Section 2.6.2. The rules for the distribution of VAT amounts are found in the Danish Ministry of Taxation on surplus value (the Danish Act).

2.6.2 KØBSMOMS

The buyer's VAT is used as a name for the VAT paid by the regions when purchasing goods and services that are not included in a VAT register company in the regions.

According to law No. 497 of 7 June 2006 on competition equality between municipalities and regions’ own production and the purchase of services from external suppliers in relation to expenditure of added tax, etc. as well as on VAT funds, the regions as the main rule of purchase will be refunded through a refund scheme.

The purpose of this refund scheme is to address equal terms between the private business and the manufacturing of services for its own use. The refund of the purchase price means that the individual region in the choice between performing tasks in your own register or by foreign services may be disregarded.

Below is further prepared for the complication rules in connection with the purchase price. In addition, the provisions of the above law shall be referred to in Article 497 of 7 June 2006 and in the Ministry of Finance and the Ministry of Foreign Affairs on the municipal and regional VAT refund scheme.

Compensation of the purchase price

The purchase price and refund is recorded in the regional budgets and accounts of function 5.80.95 Refusion of the purchase price. Under the function are authorized two groups:

002 Refusion of purchase invoices

003 Expenses for buymoms

In all cases, the registration of groupings must be made using principal 6 financial expenditure.

The refund of the purchase price and reimbursement of grants pursuant to the positive list of the VAT refunds and accounts of grouping 002. When main item 6 Financial expenses are used by the registration, this must be done in the form of a negative expense record.

Expenses for the purchase price and indirect expenses of the purchase price, in accordance with the positive list of the VAT refunds, budgets and accounting of grouping 003. In addition, grouping 003 will be repayment of VAT refund in relation to income-covered business (house income), the purchase rate of plant expenditure on the sale of installations within 5 years and the refund of 17 1⁄2 % of grants from funds, private associations, institutions and the EU etc. The rules are referred to below in the section on “Back payment rules regarding the VAT refund scheme”.

Refusion of purchase invoices

The VAT amount refunded through the refund scheme includes incurred VAT expenses on main account 1-4, except for registered VAT, in accordance with Section 2.6.1.

From this main rule, the following specific exceptions are:

VAT expenses relating to operational and plant expenditure on function 3.10.01 Discharge to traffic companies and function 2.10.30 General older dwellings.

– – VAT expenses relating to plant expenditures for self-owned or private institutions in main account 2, if the institution has rented or will be rented into premises owned or constructed by others than the institution, or if there is no agreement with the region before the construction

– – VAT expenses relating to similar plant expenditures for self-owned or private institutions on function 1.10.01 Sygehuse and 2.10.01 Social offers, special training and advice, to the extent that they are to be admitted in the regions’ budgets and accounts

The stated VAT costs cannot be notified to reimbursement. As a result, in these cases, exemptions from the main rule shall be made up of expenditure including VAT in the budgets and accounts of the regions.

The VAT-bearing species

The administration of the VAT refund scheme is designed so that the regions monthly reporting incurred expenditure on the purchase price for the Ministry of Finance and the Ministry of Foreign Affairs for reimbursement.

In order to ensure a uniform and unambiguous provision of the expenditure on the purchase price, which is included in the refund scheme, the species are built so that only on certain species are registered expenditure with the purchase price.

This is about:

Art 2.2 Food

Art 2.3 Fuel and drive

Art 2.5 Buy of soil and buildings (incl. VAT)

Art 2.7

Art 2.9

Art 4.5 Construction & Craftsing Services

Art 4.9 Other services etc.

This division of the species implies that in art 4.9 Other services etc. may only be eligible for VAT services.

Services which are not VAT-coated shall, on the other hand, be included in Art 4.0 Services without VAT. The decisive for the contingency of art 4.0 is that there is no-mom-plated services. Whether Art 4.0 or art 4.9 is to be used in the registration of reimbursements (phone allowances, hotel allowances etc.), the claim for the reimbursement is provided on the basis of VAT expenditure.

In Art 4.0, certain costs which are not actual services, but purchase and acquisitions, which are not covered with VAT. As examples of this, newspaper subscriptions and the purchase of certain art objects.

As referred to in Section 2.5, it is voluntarily for regions, whether they will apply the species under the main article 9 Interne expenditure and revenue by the registration of internal settlements, except for the transfer of expenditure for common purposes from main account 4 and 5 to main account 1-3.

However, in terms of the administration of the VAT refund scheme, it is necessary that the regions as a starting point make registration on the external species in relation to VAT-based services between accounts relating to the VAT register company and accounts relating to the VAT refund scheme. This is because the statement of VAT in the VAT refund scheme is based on the registration of the external species.

Internal payment of services that are VAT-coated must therefore only be registered with the use of main item 9 when the conversion is made between accounts which in relation to VAT billing is one. In the case of VAT-based services between accounts, which in relation to VAT settlements are different, the amount is charged to the account in which it is moved, using an external nature. The account from which it is moved is credited by the use of the same external nature.

The administration of the VAT refund scheme also means that the purchase of goods or services in the state or other regions that in the area of activity is VAT registered and thus calculates their deliveries including VAT, shall be included in one of the VAT-bearing expenditures and not on art 4.6, 4.7 or 4.8.

However, a region may be good when it buys goods and services abroad to deliver in Denmark, review the import VAT and acquisition of VAT paid by SKAT, for reimbursement in the Ministry of Finance and the Ministry of Foreign Affairs. The tax returns are done in the same way as if the purchase was made in Denmark (i.e. through the attribution of the VAT-bearing species).

Positive List

In addition to the costs of VAT-bearing species, the regions may report a percentage of certain payments and reimbursement during the refund scheme. The background of this is that a number of regions allow activities to carry out private or associations. If the part of these payments or grants covering VAT expenses would not be reported to reimbursement, it would counteract the intended competition neutrality and favour the execution of tasks in regional registers.

The grants etc. that can be notified to reimbursement are calculated as a percentage of the accounting costs of certain functions and species. The rules laid down in the Ministry of Finance and the Ministry of Foreign Affairs on the municipal and regional VAT refund scheme, and the list of payments and grants that can be reported to reimbursement – the so-called positive list – is admitted as Annex to this section (in autumn 2006).

The part of the grants that can be notified to reimbursement is not posted in the main account 1-4, but in function 5.80.95. Refusion of purchase invoices.

Joint-regional business

In terms of the refund scheme apply to joint-regional business, which in one of the community’s regions accounts with full arts specification on the main account 1-4, that the other regions of the community must incur payments to this in art 4.7. The VAT expenses are reported as reimbursement of the accounting region, which will then send bills of exclusive VAT to the other regions of the community.

However, this does not apply if the accounting region is registered in that area. In this case, VAT must be calculated, in accordance with the remarks above the application of an external expense species, if the payment of deliveries includes VAT.

Joint-regional companies, which for administrative reasons are independent accounting, can – if there is approval from the Ministry of Finance and the Ministry of Foreign Affairs - report the refund of purchase through the regions of the Community, in which case the company which can be attributed to the functions, 1.10.01 Hospitals is exempt from approval.

If a grant or transfers must be included in art 5.9, the Community’s purchase price will be refunded in the following ways. The payments of the Regions for the Community are specified on a VAT-bearing payment conferred on Art 4.9, and a non- reversed payment conferred on Art 4.0. The dividend of VAT bearing and non-mom bearing payment is based on how large part of the payment relating to VAT-coated, respectively, non-dried, expenditure. If there is an aconto settlement with the community, the distribution must be carried out on the basis of how large part of the payment relating to VAT-plated, respectively, non-mom-plated expenditure. In the final accounting procedure, the amounts of art 4.9, respectively, shall be governed by the nature of which they will respond to the actual distribution of the Community expenditure on VAT bearing and non-mom bearing expenditure.

In real purchase of goods and services in a community that is independent accounting, one of the usual expenditure species is conferred.

Especially on self-owned/private institutions

In self-employed and private institutions, which are independent accounting for the region’s standard account plan, the accounting may be made including the purchase invoices.

In the transfer of the budget to the institution, the VAT-bearing species can be attributed to the purchase price, so that the grant control in the institution is continuously carried out on the basis of expenditure including the purchase price.

The institution’s budget is recorded in the year budget of the region without the purchase price, and at the institution’s withdrawal of the accounts to the region, the costs must be registered in the relevant species in normal manner, which is automatically excreted and applied to function 5.80.95.

Admission of the plant records for self-companing and private institutions (except for private managers-owned institutions) with who has entered into operational interest before the start of the works, means that VAT refunds can be provided by the incurred facilities. In the cases where an institution has rented or will rent into buildings owned by others other than the institution, VAT refunds may not be provided in accordance with the above.

VAT refund rules

In the income-covered business, the purchase price must be covered by rent income, excluding from reimbursement. It happens by 7.5% of the booked own rent income of art 7.1 from the monthly balance sheet of the purchase invoice to refund. House rental income registered on art 7.1.

For other forms of income-covered operations, no conversion is made.

For the purposes of a correct statement of the refund basis and for voting reasons, it is necessary to use a particular nature for the registration of own rent income.

The rules are therefore designed so that art 7.1 is reserved for rent income that is not derived from the lease. In the form of heating contributions (including aconto contribution) in connection with the mentioned rental objectives referred to in Article 7.1. All other rental income must be registered on art 7.2 or art 7.9.

The refund amount that will be included as minuspost in the monthly balance sheet for the Ministry of Finance and the Ministry of VAT refund shall be registered on function 5.80.95, grouping 003. The registration of the counterparts for the refund amount must be made on relevant function where the income caused the refund is conferred.

For plant expenses, refunds must be refunded to the VAT refund scheme if the plant is sold within a period of 5 years. This refund rule is managed as a starting point so that the refund is calculated continuously in connection with the sale of the plant.

In the sale of total facilities, it is sufficient to set up the refund by the approval of the ECB. In stages of sale of a plant, such as construction plots, the refund must be carried out continuously or at least once a year, so that the refund of the purchase price will be refunded for the parts of the plant established for a period of up to 5 years before the sale

The refund of the purchase invoices to be refunded shall be calculated on the basis of the expenditure of the tax-bearing species. A share of the refund is returned to the share of the sales income of the total expenditure in the accounting including VAT. However, the refund payment may not be entitled to the refund paid.

The withdrawal is carried out on the balance sheet for the Ministry of Finance and the Ministry of Foreign Affairs as a minuspost during grouping 003. The registration of the counterparts for the refund amount must be made on relevant function, where the sales income caused the refund is conferred.

In the event of compensation for damages or similar, the purchase price shall be refunded in connection with the reimbursement of the damage concerned shall not be refunded.

The purchase costs incurred by the purchase of goods and services financed by grants to the region from funds, private associations, institutions etc. are not covered by reimbursement. As a starting point, payments from public authorities and other public bodies are not covered by the refund rule of reimbursement.

This rule is administered by an amount corresponding to 17.5 per cent of the mentioned types of reimbursement are refunded to the VAT refund scheme.

However, it is an exception that research supplements are registered on function 1.10.01 Hospitals are not covered by the refund rule.

The withdrawal is carried out on the balance sheet for the Ministry of Finance and the Ministry of Foreign Affairs as a minuspost during grouping 003 with the opposition of relevant function, where the grant caused the refund is conferred.

Example:

Notes to the account kits:

1) Expenses for other purchase - art 2.9

2) Taxes for acquisitions - art 2.7

3) 3) Taxes for construction and crafts - art 4.5

4) Expenses for other services etc. - art 4.9

5) Expenses for buymoms

6) Refund of the purchase price - is behaved as ‘negative expense’ on function 5.80.95, grouping 002

BILAG

Positive list for regions

valid from and with accounting 2015

Calculation of VAT and pay rates:

For each function on the positive list, a VAT share rate reflects how large a proportion of the cost of the performance taxed. Similarly, for those with * marked relevant services, a paysum share rate reflects how large a proportion of the total cost of the performance paid. The paysum share rate is subsequently converted to the VAT share rate by multiplying the paysum share rate by (4.12/104,12))/(25/125), as private suppliers, in the relevant areas, pays a paysum tax of 4.12% of the paysumer/exe. After this, the amount of pay-sumer shares and the VAT share rates are divided into one VAT and pay-sumer percentage. Fx is the pay-sum share rate for hospitals 70 per cent, giving a VAT and pay-sum share rate of 14 (70*(4,12/104,12)/(25/125)).

Example of the amount for reimbursement for municipalities:

grants of DKK 1,000 (function 0.32.31 Stadium, sports facilities and swimming pools, art 5.9).

Amount: €50 x 55% x 25/125=110 kr.

The following is recorded in the municipal budget and accounting system:

– – The expense, excluding the calculated VAT expenses, i.e. DKK 1,000 - DKK 110 = 890 kr. is registered on function 0.32.31 stadium, sports facilities and swimming pools, art 5.9.

– – The calculated VAT expenses, i.e. DKK 110 are registered on function 7.65.87, grouping 003.

– – The VAT refund, i.e. 110 kr. is registered on function 7.65.87, grouping 002.

Example of the amount for reimbursement for regions:

grants of DKK 1,000 (function 1.10.01 Sygehuse, art 4.0).

Amount of refunds: €50 x 39% x 25/125=78 kr.

The following is recorded in the budget and accounting system for regions:

– – The expense, excluding the calculated VAT expenses, i.e. DKK 1,000 – DKK 922, is registered on function 1.10.01 Sygehuse, art 4.0.

– – The calculated VAT expenses, i.e. DKK 78 are registered on function 5.80.95, grouping 003.

– – The VAT refund, i.e. DKK 78 is registered on function 5.80.95, grouping 002.

3 THE AUTORISER KONTOPLAN

SYGESIKRING M.V.

1.20.10 General medical attention

1.20.11 Specialist help

1.20.12 Medicine Medicine

1.20.13 Dentistry

1.20.14 Fysiurgical treatment

1.20.15 Kiropraktor

1.20.16 Glasses

1.20.17 Travel insurance

1.20.18 Foot therapists

1.20.19 Psychological treatment

1.20.20 Other health insurance costs

1.20.21 Nutrition preparation

1.20.22 Profylactic pregnancy studies

1.20.23 Medical studies of children

1.20.24 Vaccinations

1.20.25 Hearing aids

1.20.30 specialized dental care

DIVERSE INCREASURES AND INDICATIONS

1.60.40 Central administration of the health area

1.60.41 Other costs and revenue

1.60.42 General reserves

PROPORTION OF UNAFFILIATED AND ADMINISTRATION

1.70.50 Common purpose and administrative costs regarding health

PROPORTION OF UNAFFILIATED M.V.

1.80.60 Cleans etc.

4 KONTING-EGLER

4 KONTING-EGLER

Main account 1 Health

The main account includes expenditure and revenue relating to the hospitals of the regions and associated institutions etc., as well as expenditure and revenue relating to health protection. In addition, expenditure and revenue are registered with the administration of the health area.

In connection with the grant release, the main account is cost-based principles, while the accounting is used both expense and cost-based principles.

SYGEHUSVSEN

1.10.01 Hospitals

On this feature, expenditure and revenues are recorded regarding the hospital and expenditure and income relating to hospital services provided outside the hospital hospitals of the region, such as atpice stay and treatment in other regions or abroad.

Registration on cost is authorized. Expenses and revenues in the hospital area are registered in the accounts of cost site in accordance with the Organizational Register of Hospital, SOR, at the lowest possible relevant level. This means that the cost types that can be registered at a given level without the use of the distribution keys must be registered at this level in accordance with Section 2.3.

In the budget, the hospital level must be registered in accordance with SOR, which means an independent organizational unit. A hospital may constitute one or more geographical devices depending on how the hospital is organised.

The cross-disciplinary grouping structure is authorized on the function, as it is on the other functions of the account plan for regions. In addition, there are a number of authorized groupings that are specific to the function, such as grouping 120 Medicine.

Registration on the individual hospitals

Expenses and revenues relating to individual hospitals are registered on cost numbers in accordance with SOR at the lowest possible level. The regions must ensure that it is possible for the central authorities for each cost number to provide information about the address of the organizational device, department specials etc.

Payment for services that are exchanged between the region’s own hospitals to be composted between the cost sites of the hospital concerned by the use of the internal species under main nine or plus/minuspostations on the same kind. However, the resource use is recorded at ambulant treatment and investigations that are the result of references between the region’s own hospitals, only in the hospital where the activity takes place.

In other regions of hospitalisation, ambulant treatment or studies are also recorded on the individual hospitals, using art 7.8.

In the separate authorized cost sites of dranst 3 to hospital buildings financed by the quality fundants. The following cost sites are authorized:

Shared Account

Common expenses and income relating to hospitals are registered at cost 0001. In the joint account, expenditure and revenue are recorded, which cannot be distributed in the individual hospitals.

Payments to other regions relating to hospitalisations, ambulant treatment or investigations on Somatic hospitals must also be registered on the common cost and using grouping 810 Payments – other regions. If the individual hospital dispons over expenditure on other regions in connection with hospitalisations, ambulant treatment or studies, this may be registered by sub-shareing the joint account and allowing the individual hospital to dispose of part thereof. The registration must not be made on the cost sites for the individual hospitals.

Payments to other public authorities are registered under the ownership code 3 Other public authorities. Payment for admission to private hospitals and for admission to foreign hospitals is registered under the ownership code 4 Private suppliers of non-addressed services and using grouping 820 Payments – private hospitals and institutions.

Although the region has an operational interest in the region’s budget and accounts for the rules of self-come and private institutions listed in Section 2.3.

It is underlined that there must be an actual occurrence of operations, i.e. that the region must influence a wide range of conditions around the operation, in accordance with what is applicable to self-come and private institutions with the establishment of the social area. Use agreements alone do not allow for self-employed/private hospitals to be admitted to the budget or accounting of the region. Recorded a private/sel road hospital in the budget and accounting, the common rules on medium-regional payments (use of art 4.8 respectively) in the event that other regions use places in that hospital.

The provisions relating to the admission of self-competitive and private hospitals in the region’s budget and accounting also apply institutions with the occurrence of operations if they fall within a hospital. In this regard, it is subject to whether they receive patients to hospitalization or ambulant treatment.

Help functions

On the function, a number of help activities that are resolved on common basis within the hospital authorities of the region, and which do not directly have patient treatment to do. It is about activities that are often handled by independent organizational devices, such as course departments, central kitchens, the engagement of patients.

SYGESIKRING M.V.

On this main function, the regional expenditure and revenue are registered under the law of public health insurance.

The following exhaust categories have been authorised:

It is noted that in function 1.20.20.20, all other expenses are recorded, e.g. grants for training and treatment as well as expenses for interpreting assistance in connection with medical treatment.

In the context of public health protection, art 5.2 is used.

Art 5.2 is therefore used for registration of expenses for payment of bills, which can be specified on the individual patient, including the cost of medicine and supplements for glasses. In addition, the functions apply to the general rules for specific coding.

In connection with the use of Art 5.2, transfers of services or products from another account area in the region to the main function shall be made a revenue registration in the account area from which the sale is made (e.g. function 1.10.01) using art 7.2 or 7.9. For other transfers, the general rules for internal settlements apply.

Only sick insurance expenses for the region’s own citizens must be stated in the main function. In the event of sick insurance expenses for other regions, it must be either registered in a billing account or equal to credit.

It is noted that expenditure and revenue relating to health insurance certificates are registered on function 1.60.41

DIVERSE INCREASURES AND INDICATIONS

1.60.40 Central administration of the health area

In this feature, expenditure held by central entities are recorded in connection with the administration of the health area, including pay for administrative staff, which are fully or largely engaged in the health area. Expenses relating to administration taking place at hospitals and institutions and relating to these, are recorded on function 1.10.01.

1.60.41 Other costs and revenue

On this feature, expenses and revenues that cannot be distributed on the functions 1.10.01-1.60.40 are recorded, including expenses for the Patient Ombudsman and the Health Authority’s Disciplinary Board.

1.60.42 General reserves

This function is used for budgeting expenditure in the health area that cannot be distributed by the adoption of the budget. The expenses are transferred to the respective features of the main account 1 when there is clarity about the distribution of expenditure. There cannot be accounted on the function.

The general reserves may constitute a maximum of 1 % of the region’s budgeted net service costs for health covered by the regional spending ceiling, cf. section 11 of the law on a budget law.

PROPORTION OF UNAFFILIATED AND ADMINISTRATION

1.70.50 Common purpose and administrative costs regarding health

In connection with both budget and accounting, the function is charged using art 0.5 or art 9.1-9.4 and grouping 730, Interne transfers, a share of common purposes and management from function 4.70.99. The distribution key is determined by the regions taking account of the three regional activity areas’ load of the common area.

PROPORTION OF UNAFFILIATED M.V.

1.60 Renter

In connection with both budget and accounting, the function is charged with the use of dranst 1, art 0.5 or art 9.4 and grouping 730, Interne transfers, a share of interest expenses and income from function 5.90.99, in accordance with the fixed distribution key in Section 5.2.5.

FINANSIRING

This main feature includes the general and activity-dependent grants from state and municipalities to the financing of the health area. The deficits are recorded under Dranst 7 and when using main article 8 Financial income. For grants from the state, art 8.6 State grants are used. Other revenue is recorded on function 1.10.01-1.60.41.

1.90.90 Block subsidies from the state

In this function, the general state supplement for the financing of the health area is registered in accordance with Section 3 of the regions’ financing. By using plus/minus records on art 8.6, it is transferred part of the block grant that relates to the social and special learning area to function 2.90.91.

1.90.92 Municipal activity-dependent contribution

On this feature, the municipal activity-dependent contribution is recorded that a municipality pays a proportion of the region’s expenditure

§§ 13 and 14 of the regions' funding.

An operating group is authorised for each of the activity-dependent contributions:

1.90.93 Activity grants from the State

On this feature, the state activity-dependent grants to the hospital authorities of the regions are registered in accordance with Section 15 of the regions' funding.

1.90.94 Discontinue from the softer compensation scheme

On the function alone grants are recorded from the equal scheme. The region’s reply to the equalisation scheme is based on the general grants and is thus included in the registered amount of function 1.90.90.90 Blocks from the State.

Main Account 2 Social and Special Education

This main account includes costs and revenue in connection with the statutory supplier of the regions in relation to the municipalities for a number of social and educational offers. The regions receive payment from the municipalities for the operational tasks they are responsible for them.

The payments from the municipalities are registered in grouping 830 and with the use of art 7.7 Payments from municipalities, however, the objective funding contribution is recorded regarding the social area and special training area, in accordance with function 2.90.90, on grouping 831 and 832 and by the use of principal 8.

Activities of function 2.85.80 - Special administrative tasks - funded as an exception by the transfer of parts of the health blockage from the state to function 2.90.91 Block subsidies from the state. In the statement of the balance requirements of budget and accounting for the three areas of activity divided into regions, the two functions of the main account are 1 Health.

In connection with the grant release, the main account is cost-based principles, while in the budget and the accounting is used both expenditure and cost-based principles.

SOCIALE AND SPECIAL WORKING

2.10.01 Social offers, special lessons and advice

On this feature, costs and revenue are recorded:

Costs for rehabilitation and maintenance training, in accordance with Section 86 of the Service Act during function 1.10.01 Hospitals

In addition, the cost and revenue of the country- and country-wide offers for special training and teaching institutions with special lessons for people with speech, hearing or visual difficulties (Communication Centres).

2.10.30 General older dwellings

The former county-Community owned general older dwellings are based on general housing law, etc. transferred to the regions per 1 January 2007. With regard to the establishment of new general older housings for this group, it is only the municipal council of the municipal council, making a decision. However, the individual municipal council may decide that the housing must be built and operated by the region council, which again may decide to leave the building and operating task to a public housing organisation or an independent institution.

There are on the function authorized following operating groups, which depending on the ownership relationship is used as listed below:

Regional owned property:

The following costs are recorded on function 2.20.30:

Other regional costs and revenues, including the financing of housings, are recorded in the following ways:

Deduction on loans relating to regional general elderly dwellings is charged 6.55.77.

Interests of debt relating to regional general elderly dwellings are recorded on one of the features 5.55.68-5.55.76 depending on the borrower

Older residences owned by non-profit housing companies, self-owned institutions or pension funds

The following costs are recorded on function 2.20.30:

Other regional costs and revenue are thus registered:

It is noted that operating and plant costs regarding general older dwellings cannot be reported to VAT refunds.

DIVERSE REQUESTIONS AND INDICATIONS

2.60.40 Central administration of the social area

In this feature, costs incurred by central entities in the administration of the social and special lessons are recorded, including pay for administrative staff, which are fully or largely engaged in the social and special training area.

2.60.50 Other costs and revenue

On this feature, costs and revenues are not eligible for the functions 2.10.01 and 2.60.40.

PROPORTION OF UNAFFILIATED AND ADMINISTRATION

2.70.60 Common purpose and management costs regarding social offers and special training

In connection with both budget and accounting, the function is charged using art 9.1-9.4 and grouping 730, Interne transfers, a share of common purposes and management from function 4.70.99. The distribution key is determined by the regions taking account of the three regional activity areas’ load of the common area.

PROPORTION OF UNAFFILIATED

2.80.70 Cleans etc.

In connection with both budget and accounting, the function is recorded when using main item 6 the interest of the liquidity between the region, in accordance with function 5.35.35.33 Acquisitions regarding main account 2.

REAL ADMINISTRATIVE OPGAVER

2.80 Special administrative tasks

On the function, costs are recorded for the processing of municipal statements, drawing up and follow-up to framework agreements, coordinating the country- and national-wide offers, etc. on social. – and special training area. Cost is financed by the health blockage from the state, in accordance with function 2.90.91.

FINANSIRING

2.90.90 Object funding contribution

On the function, the objective funding from the municipalities is to be able to use the country and country-wide offers on both the social area and special training area.

The following groups are authorised:

831 Object financing – social

832 Special Education Area

The registration is carried out under Dranst 7 and by the use of the main article 8 Financial eggs.

2.90.91 Block subsidies from the state

In the function, the part of the blockage in the health area is recorded, which the Council of the Regions shall be used for special administrative tasks on the social and special training area (processing framework agreements etc.). The transfer is done from function1. 90.90 Block subsidies from the state using plus/minusposts on art 8.6.

Main account 3 Regional development

On the main account 3, the costs and revenue relating to the activities of the region in relation to public traffic, cultural business, business development and growth forums, education and environment.

In connection with the grant release, the main account is cost-based principles, while the accounting is used both expense and cost-based principles.

On the main functions 3.20 Cultural business, 3.30 Business Development and 3.40 Education budgets and expense commitment to grants with the entire amount given to the year in which legally binding commitments are given, regardless of whether part of the payout falls in later years. Legally binding commitments on project supplements are posted the statement on relevant function, grouping 001 and using art 5.9. In the event of a project is co-financed by the EU, the expected EU refund is also incomed with the submission of legally binding commitments.

KOLLEKTIV TRAFIKEL

3.10.01 Operators for traffic companies

In accordance with Section 3 of the Act on Traffic Companies, the region’s grants are registered to the traffic company.

The supplement of the Region is registered with art 5.9 Other grants and transfers.

The function is the following authorized grouping:

VIRUSES VIRUSES

3.20.10 Up to cultural activities

On the function, grants are registered for individual cultural activities. It is authorised grouping 001 for the registration of legally binding commitments on grants.

ERHVERVSUDVIKLING

3.30.20 Growthfora

On the function, costs are recorded in relation to meetings, conferences, etc. in the region’s growth forums. The administrative costs associated with growth forums, including the secretariat control, must be registered on function 3.60.51.

The function is authorized grouping 001 for the registration of legally binding commitments on grants.

3.30.21 Tourism

On this feature, costs and revenue relating to tourism promotion activities, such as funding for tourism development companies, exhibition and conference facilities are registered against business tourism and tourism marketing, cf. law on business promotion § 9.

Furthermore, the commitments for EU grants to similar activities as well as the commitment to project support in relation to this. Legally binding commitments on grants are registered on grouping 001.

The central administration costs of the Region for tourism are registered at 3.60.51.

3.30.22 Innovation and new technology

On this feature, costs and revenues are recorded on the promotion of innovation (and the use of new technology), e.g. grants to development parks, cooperation between companies and knowledge institutions and facilities to promote cultural acquisitions as well as associated analyses, in accordance with the Act on Business Promotion § 9.

Furthermore, the commitments for EU grants to similar activities as well as the commitment to project support in relation to this. Legally binding commitments on grants are registered on grouping 001.

The central management costs of the Region for innovation and the use of new technology are registered at 3.60.51.

3.30.23 Business services and entrepreneurship

On this feature, costs and revenues are recorded regarding business services and entrepreneurship, such as grants to business councils, investment firms and entrepreneurship consultancy, cf. law on business promotion § 9.

Furthermore, the commitments for EU grants to similar activities as well as the commitment to project support in relation to this. Legally binding commitments on grants are registered on grouping 001.

The central administration costs of the Region for business service and entrepreneurship are registered at 3.60.51.

3.30.24 Development of human resources

On this feature, costs and revenues are recorded for the development of human resources in order to promote business development, for example, co-financing of social fund projects (e.g., competence development activities located beyond the general offer), cf.

The function is authorized grouping 001 for the registration of legally binding commitments on grants.

3.30.25 Development of outer and rural areas

In this feature, costs and revenues are recorded regarding business-producing activities which have the main objective of strengthening the development of external areas (svage areas), as well as country development, such as projects under the EU country-wide programmes and IT-houses in areas, in accordance with the Act on Business Promotion § 9.

The central administration costs of the Region in the development of external areas and country development are registered at 3.60.51.

The function is authorized grouping 001 for the registration of legally binding commitments on grants.

OILITY

3.40.30 Regional development tasks in the field of teaching

Here, the cost of the region is recorded for educational institutions (gymnasier, VUC, social and health schools etc.) in connection with the financing of local development projects and other types of projects with developing and training promotion aimed at the institutions.

The function is authorized grouping 001 for the registration of legally binding commitments on grants.

Administration of coordination and planning features is registered at 3.60.51.

Deposits to institutions are registered with art 5.9 Other grants and transfers.

MILE

3.50.40 Earth pollution

Here, the cost of land pollution is recorded. Administration of coordination and planning features is registered in the main account 3.60.51.

3.50.41 Raw materials

The operating costs of the region are recorded on the raw material area. Administration and planning tasks are hereby registered at 3.60.51.

DIVERSE REQUESTIONS AND INDICATIONS

3.60.50 Other costs and revenue

On this feature, costs and revenues are not eligible for the functions 3.10.01-3.50.41.

3.60.51 Central administration of regional development.

On this feature, costs incurred by central entities in the settlement with the administration of the regional development area, including pay for admini-strative staff, which are fully in or in the course of the regional development area.

PROPORTION OF UNAFFILIATED AND ADMINISTRATION

3.70.63 Common costs and administrative costs relating to other regional development tasks

In connection with both budget and accounting, the function is charged using art 0.5 and art 9.1-9.4 and grouping 730, Interne transfers, a share of common purposes and management from function 4.70.99.

The distribution key is determined by the regions taking into account the burden of regional activity of the common area.

PROPORTION OF UNAFFILIATED

3.80.70 Renter

In connection with both budget and accounting, the function is charged with the use of dranst 1, art 0.5 or art 9.4 and grouping 730, Interne transfers, a share of interest costs and income from 5.90.99, cf. the fixed distribution key in Section 5.2.5.

FINANSIRING

3.90.90 Block subsidies from the state

On this function, the general state subsidies for funding regional development tasks are recorded in accordance with Section 3 of the regions' funding.

The registration is made under Dranst 7 and by the use of art 8.6 State grants

3.90.91 Municipal development contribution

In this function, development contributions are registered for funding regional development tasks paid by municipalities in the region, cf. section 7 and 19 of the regions' funding.

The registration is carried out under Dranst 7 and when using main article 8 Financial income

Main account 4 Common purpose and administration

This main account includes costs and revenues regarding the region’s political business, the central administration and planning company, various costs and revenues as well as wage pools and choices.

For the registration of administrative costs and revenue, the following main rules apply:

The three regional main areas of the region’s costs for common purposes and administration are transferred in relation to budgeting and accounting from the main account 4 to the individual areas of the main account 1-3, where the amounts are charged by the use of art 0.5 or art 9.1-9.4. On the main account 4, the amounts will be credited 4.70.99 using art 0.9 or debited using art 9.7 Internegative expenditure.

In connection with the grant release is applied to the main account cost-based principles, while the budget and accounting is used both expenditure and cost-based principles.

POLITIES ORGANISATION

4.10.01 Common purpose

On this feature, costs and revenues that cannot be distributed on the functions 4.10.02-4.10.04, such as receiving delegations etc.

4.10.02 Region Council members

On this feature, all costs relating to the members of the Region Council are recorded, including remuneration, compensation for lost work service, reimbursements, diets, travel costs, costs of courses, meetings and representations, as well as pension and after-paid pay for advocates, etc. The function includes costs relating to the participation of the members in the region’s own business as membership of advice and boards.

In case of taxable income from the recipient, the taxable income is registered under the main item 1, while other non-taxable reimbursements and similar are registered under Art 4.0.

An operational grouping 040 has been authorised to register remuneration, etc. to politicians.

4.10.04 Select etc.

On this feature, costs and revenue are recorded regarding the election of the region.

Diæ for election managers, election board members and forewords are registered under the main article 1 if these are employed in the region, and under Art 4.0, if these are not employed in the region.

ADMINISTRATIV ORGANISATION

4.20.12 Secretariat and management

In this feature, costs and revenue are recorded regarding cross-disciplinary functions which cannot be applied in one of the three regional activity areas. This applies to:

The direct transferable costs that can be uniquely related to one of the three regional activity areas must be registered on relevant function of individual main accounts.

In addition, the joint cost of the management - such as audit, IT, canteen operation, printing and copying, telephone and porto.

The function also recognises consulting, organization analyses, etc., which replaces or complements a management of the above tasks.

LØNPULJER m.v.

4.30.21 Løn and maternity heartbeats

This function is used for budgeting costs relating to special collective agreements that cannot be distributed by the adoption of the budget, such as local and chief wage pools and maternity equals. The cost is transferred to the respective functions when the pools are distributed. It is noted that other costs for pay, including, for example, costs to vicars, over/m.v., must be registered on the features that the cost relates.

Not paid costs for wage pools must be distributed in the areas of main account 1-3 with one of the region fixed distribution key.

TJENESTEMANDSPENSIONER

4.40.31 Board pension

On the function, the costs of paid service pension are recorded using Art 5.1. The payments are thus registered centrally and do not follow the employment area.

A deposit from a pension company for full or partial coverage of pension payments must be credited with the use of art 5.1. In the cost account, this means insured regions that the function must be credited with the net payment (pension payment for officials minus deposit from insurance) and charged 6.72.90

Any net expenses for pension insurance prizes (including bonus) are also recorded on the function but with the use of art 1. Likewise, the function of pension transfers is registered by the employment of officials (in the cost of paying region: credit, receiving region: debet). Both types of complication have an appeal on the income statement of pension obligations for civil servants on function 6.72.90 Fixed obligations.

The pension payment does not involve a cost in the cost accounts, but only that the pension obligation is reduced, the withdrawals are neutralized by crediting the function of the kind 0.3 and debtor function 6.72.90.

On the function, the following operating grouping is authorised:

There is also under Dranst 2 authorized a grouping 050 for the registration of the refund which the state provides the regions of costs recorded on operational grouping 050, cf. section 4 of the service obligations in connection with the municipal reform.

The cost of officials corresponding to the change in the pension obligation is charged in the relevant cost places where these are authorized, otherwise in the function under the main account 1-4 using art 0.3. The cost is calculated as a percentage supplement of 20.3 % of the pension winning salary for the service staff employee. The cost is credited to function 6.72.90, grouping 001, Non-insurance pension.

Except from the authorisation of a discretion established cost to the board of service representatives of 20.3 % of the pension reward to the earners is the institutions that provide services under the framework agreements on the social and special teaching area. This applies to the specified cost via the concluded framework agreements. These costs are also included in compliance with the rules of Budget and accounting system for regions.

DIVERSE REQUESTIONS AND INDICATIONS

4.60.51 Other costs and revenue

On this feature, costs and revenues are not eligible for the functions 4.20.12-4.40.31.

4.60.52 Interne insurance pools

This function is used if the region has established a cross-border internal insurance scheme. The insurance prize must be determined so that the insurance rests in itself in the long term. The completion of the insurance prize must be made on a documented basis to be stated in the comments to the budget and the accounting. Claims and expenses relating to the insurance arrangements can be registered when using main item 0 calculated costs.

Instead of applying internal species, the insurance scheme can be handled by leaving for the budget work, a reduction of the grants is made corresponding to the value of the insurance prizes placed on function 4.60.52.

Expenses for damage claims, damages, etc. are recorded using external species on the relevant groupings of function 4.60.52 or directly on the function.

It is clear that the administrative costs relating to internal insurance arrangements must be registered at function 4.20.12 Secretariat and management.

In the function, the authorised transverse groups are used for work injuries, patient injuries, inventory andft insurance, as well as insurance for properties:

030 Working damage

Here, expenditure and revenue are registered with employee injuries

220 Patient Damage, Hospitals

Here, expenditure and revenue are registered with damages for patients on the regional hospitals.

230 Patient damage, practice and private hospital

Here, expenditure and revenue are registered with damages for patients in treatment in practitioners and in private hospitals.

320 Operation and Maintenance

This includes expenses and revenue relating to inventory andft insurance.

410 Property expenses and property maintenance

This includes expenses and revenue relating to insurance related to the property of the region.

EQUIRED TO HOVEDING 1-3

4.70.99 Transfer Transfer Transfer - Common purpose and administration

The three regional main areas of the region’s costs and revenue for common purposes and administration are transferred in relation to budgeting and accounting from the main account 4 to the individual areas of main account 1-3.

To display a correct division of main account 1- 3 on the expense-based records (headed 1-9) and the cost-based records (headed 0), it is necessary for the distribution/reposting of the cost-based records from main account 4 to be done via main item 0, while the cost-based records are distributed using main 9. The transfer takes place on grouping 730 Interne transfers. In relation to main account 2, the transfer occurs in all cases using main item 9.

In addition, Dranst 1 is used by the transfer of operation and dranst 3 by the transfer of installations.

In this feature, the amounts are credited using art 0.9 or charged when using art 9.7 Internegative expenditure, grouping 730 Interne transfers and relevant dranst value. The distribution key is determined by the regions taking into account the burden of regional activity of the common area.

Financial accounts: Main Account 5 and 6

The main account of the Account Plan 1-4 includes the actual operating and construction company. Unlike this, the main accounts relate 5 and 6 the financial area and the balance.

The main account 5 is used for registering interest, etc., including financial income.

The main account 6 shows the stocks in the balance of regions. The activations appear in the features 6.10.01-6.42.43 and 6.54.81-6.54.87. The conditions are shown in the 6.45.46-6.55.79 and 6.72.90. The difference between assets and obligations is stated in the main function “Egenital” (the functions 6.75.91- 6.75.99).

In connection with the accounting end, certain up and depreciation of the statusposts under the main account 6 is carried out in balance account. As an example, the regulation of bond holdings can be provided by the price per 31 December.

On the main account 5 and 6, a parallel main function and function building is used.

Features:

5.10.05 Deposits in banks etc.

6.10.05 Deposits in banks etc.

is thus used for registration of respectively:

– – Interests of deposits in banks etc. (5.10.05)

– – Deposits of deposits in banks, etc. (6.10.05)

Main account 5 Cleans etc.

The main account 5 is used for the registration of interest income and expenses as well as price loss and price gains as well as refund of the purchase price.

In relation to interest rates, only main item is 6 and 8, so that the main item 6 is used in relation to interest costs and price loss and mains 8 for interest income and price gains. When registration of revenue and expenditure relating to the VAT refund scheme, the dranst 2, main item 8.

The three regional main areas of the region’s expenses and revenue relating to interest are transferred in the budgetary and accounting from the main account 5 to the main account 1 and 3, where the amounts are charged by the use of principal 9. On the main account 5, the amounts function 5.90.99 are also credited to the use of main item 9.

LICENSE AKTIVER

5.10.05 Deposits in banks etc.

On this feature, interest income is recorded by deposits in banks etc.

Furthermore, fees are registered with deposits in banks.

The registration is at the time of depreciation of interest. Interests attributed no later than 31 December shall be attributed to an old financial year.

5.10.07 Investment and Locations

5.10.08 Real credit bonds

5.10.09 Municipal bonds

5.10.10 State bonds etc.

5.11 Foreign bonds

In these features, interest income is recorded by the securities concerned.

The registration is made by the payment. In the purchase or other acquisition of bonds between two terms, any paid interest is recorded as negative income rate at the acquisition.

Feature 5.10.10.10 includes government bonds as state debts, government loans with variable interest and tax chambers.

The function 5.10.11 includes the interest of foreign mortgage and government bonds issued in an EU/EEA country, in an EU/EEA coin unit and noted on a fund exchange in an EU/EEA country, in accordance with Section 6(1) of the notice of the placing of funds and boards.

RENTER AF KORTFRISTEDE FORGODEHAVENDER I ØVRIGT

5.28.14 Operators in payment control

5.28.15 Other head account holders 1-4

5.28.18 Financial assets associated with self-owned institutions with the establishment

5.28.19 municipalities and other regions

In these features, interest income is recorded by the respective creditors.

However, the registration is made at the expense dispatch or by payment, depending on the conditions of the different interest-bearing claims - for function 5.28.18, however, no later than in the registration of the accounting for the self-owned institution.

The interest in the social area and regional development area is not recorded in function 5.28.15, but on function 5.31

RENTER AF LANGFRISTOVER FORGODEHAVENDER

5.32.20 Pantry

5.32.21 Stocks and vouchers etc.

5.32.22 Front owners

5.32.23 Loans for residents

5.32.25 Other long-term lending and receivables

5.32.26 Non-liquid bonds

5.32.27 Deposited amounts for loans etc.

On these features, the region’s interest income is recorded by the long-term settlements, including share yields, etc.

The registration is made up of the term date, whether the payment must be made cash, or the interest must be attributed to the main chair (the head office).

Interest income for the deposited amounts for loans etc. can - to avoid piece-wood distributions - income on the respective functions instead of function 5.32.27. However, interest income for the deposited amount regarding quality fund investments is recorded on a separate grouping 930 on function 5.32.27.

If the region provides grants to an institution etc. for payment of interest by one of the region provided loans, this is to consider as a interest exemption. This means that there is no registration of grants and interest income.

RENTER AF UDL Accutaneous HOVEDING 2

5.35.31 Review of main account 2

On this feature, the region’s interest income and expenditure is recorded the social area. Tilgodehavens and debt are interestd with the market rate.

The registration will be made by the end of the accounting, and the counterpart will take place in the main account 2.

REQUIRED TO PENGEINSTITUTTER

5.50.50 Case credits and construction loans

Registration of interest expenses and commissions is done by the rewriting of interest in the financial institution. Interests attributed no later than 31 December shall be attributed to an old financial year.

On the function, the interest is recorded (rate loss) of certificates and REPO transactions.

PURPOSE STATEMENT STATEMENT

5.51.52 Second debt

Registration of interest costs is made by payment.

PURPOSE HELP IN PACKAGE

5.52.54 municipalities and other regions

5.52.56 Other short-term debts with domestic payment

5.52.57 Other short-term debts with foreign payment

5.52.59 Between billing account

5.52.61 Independent institutions with the presence of the operational

On these features, interest expenses are recorded regarding the debts concerned.

In function 5.52.56, interest in cash deposits and settlements with grants etc.

The registration is made at the time of decay or by payment, depending on the conditions of the individual obligations; for function 5.52.61, however, no later than in the registration of the accounts for the self-come institution.

PURPOSE SAFETY

5.53 Independent institutions with the presence of the operational

5.54 Stat and hypotekbank

5.55 municipalities and other regions

5.55.66 Pension insurance

5.57 Other insurance companies

5.58 Realkredit

5.55.70 Municipal credit

5.55.71 Money institutions

5.55.74 Publicly emitted bonds abroad

5.55.75 Second long-term debt with domestic creditor

5.55.76 Second long-term debt with foreign creditor

5.55.78 Applicable to Quality Fund Investments

On these features, the region’s interest expenses are recorded for long-term debt, including management contributions and the share of reserve funds.

The registration is made up of the term date, whether payment happens at the same time, or the interest is added to the payment of a remaining account. The acquisition of bonds issued by the municipality itself before the due date for amortisation, the interest rate is recorded at the acquisition. The receipt of interest in lending between two interest rates is considered negative expense rates.

On function 5.55.78, grouping 929 has been authorised to record interest costs regarding quality fund projects.

KURSTAB AND KURSGEVINSTER

During this main feature, course losses and price gains are recorded, however, the price loss is recorded in relation to borrowing directly on balance account 6.75.99.

5.75.78 Kurstab and course gains in addition

The registration is based on the time of the event and is calculated as the difference between the value and the value of the event deduction of trading costs, i.e. courier, fees etc.

The registration is made under Dranst 4.

After the establishment of the Securities Centre, the price value of the individual fixed bonds cannot be found. This means that a region cannot be distinguished between whether a drawn or broken bond is acquired before 1 January or in the current financial year.

The Kursgevinsten on the draw or de incident of bonds within a series where the region per 31 December had a holding and later acquired additional bonds, must therefore be calculated in relation to a road average of the value per 31 December and the value of later acquired bonds within the series. It is noted that regions wishing to register the price winestone/loss in relation to the original purchase price rather than the regulated price per 31 December have the option to apply the following procedure:

In the event or outtake of bonds, the difference between the purchase value (purchase price) and sales value is recorded as a price or exchange rate in function 5.75.78, and at the same time the difference between the purchase price and the value per previous year 31 December as an up, or depreciation over the status of the main account 6 with a counterpart in balance account 6.9.

The same rules apply to realised losses and gains in the event of swaps.

Jf. it referred to in Section 7.0, the principle of continuity, after which the assessment of the municipal accounts should not be carried out frequent changes in the registration, it will be appropriate that the region decides to attach to one of the registered entries.

REFUSION AF KØBSMOMS

5.80.95 Refusion of purchase invoices

On this feature, revenue and expenses relating to the state refund scheme of purchase invoices are recorded.

The registration is carried out under Dranst 2, main article 8, on subsequent exhaustion, authorized groups For individual groupings, the following comments must be attached.

Grouping 002 Refusion of buymoms and grouping 003 Expenses for The purchase price is calculated with equal amounts.

It is noted that when the refund income of grouping 002 is registered as ‘negative expenditure’, grouping 002 and grouping 003 for one particular financial year will be offset.

The content of groupings 002 and 003 is determined by the cost of the main account 1-4, as the refund purchase invoices must be built in grouping 003 - and not in the individual functions under main account 1-4.

For the accounting period, the following applies:

The purchase refund shall be calculated on the basis of the supplementary accounts, in the extent that the refund is first paid after the completion of the supplementary period - shall be deducted in the financial year.

1 and 3

5.90.99 Transfer – Interests etc.

The shares of regional main areas (including common purposes and administration) of the region’s expenses and revenues for interest, etc. are transferred in relation to budgeting and accounting from main account 5 to main account 1 and 3, where the amounts are charged by the use of dranst 1, art 9.1-9.4 and grouping 730 Interne transfers. In this feature, the amounts are credited using dranst 1, art 9.7 Interne revenue and grouping 730 Interne transfers. The distribution is done according to the specified distribution key in Section 5.2.5.

The interest income of the region and expenditure relating to the social area is not distributed as the counterpart of 5.35.35.31 is carried directly on the main account 2.

Main account 6 Balance

The main account 6 represents the total balance of the region. The overword consists of the balance of material, intangible assets and financial assets and liabilities, with liabilities understood the sum of equity and obligations.

The balance contains information about the value of the region's reasons and buildings, technical facilities, machines and major special equipment, inventory, transportation etc. Similarly, the information on the financial assets of the region and the value of obligations.

The main account 6 does not apply to the budgeting, as budgeting and registration of the status accounts is set out in the balance and money flow statement, which the region council must approve in connection with both the budget and the accounts. Features 6.10.01-6.42.43 and 6.54.81-6.64.87 are active accounts recorded under Dranst 8. The features 6.45.46-6.55.79 and 6.72.90-6.75.99 are passive accounts recorded during Dranst 9.

It is not mandatory to apply species in the balance, except for main species 0, which, in certain cases, according to the rules of application, is the requirement to apply. For example, it applies to investment, registration of depreciation and pension costs.

LICENSE AKTIVER

For the purposes of controlling compliance with the Chamber of Commerce, in accordance with the Ministry of Finance and the Danish Ministry of Foreign Affairs on the banks of the regions and the notice of guarantees, etc., the Section shall be organised so that there may be a reconstruction of the saldiene on function 6.10.01-6.10.11 daily during the course 12 months period (see also function 6.50.50).

6.10.01 Consolidated stocks

The balance must correspond to the present holding. In the course of the year, the income funds will often include Annex for expenditure (and any revenue) as part of the holding.

It is noted that the social area and the debt of the regional development area to the region may not exceed the region's liquid stocks (the price of the saldies on the features 6.10.01-6.10.11) presented the available feature on the region's cash credit. Please refer to Section 10.3.1 and 10.3.2.

6.10.05 Deposits in banks etc.

The balance of this feature must correspond to what is known as available on the account. Foreign bank accounts are calculated at the end of the financial year in new exchange rate with maturity account 6.75.99.

6.10.07 Investment and Locations

6.10.08 Real credit bonds

6.10.09 Municipal bonds

6.10.10 State bonds etc.

6.10.11 Foreign bonds

The function 6.10.07 includes a place in dividends in yielding investment and placement associations, in accordance with the notice of the placing and board of funds.

Feature 6.10.08 includes bonds issued by mortgage institutes, banks etc. Feature 6.10.09 includes bonds issued by municipality credit and other Danish coined bonds issued by Danish municipalities. Feature 6.10.10 includes securities issued by the Danish State, including government bonds, state debts, government loans with variable interest and tax chambers.

Functionality 6.10.11 includes interest-bearing bonds, which are traded on a regulated market, in accordance with the notice of placing and board of funds. Only foreign bonds must be registered on the function.

The return of securities is registered to the price of the day available to the securities. Kursgevinst and exchange losses are recorded on function 5.75.78.

The value of the action is calculated at the annual end of the price per 31 December with a maturity of 6.75.99 Balance account, grouping 002 Modpost for value adjustments.

FORGODEHAVENDER HOS STATEN

6.15.13 Governments

The balance must correspond to the total amount of appeal, which must always be specified on single items.

The following grouping has been authorised:

001 Constant appeals due to the sharing agreement

In accordance with the rules on compensation to authorities relating to the sharing agreement, cf. section 41(1) of the notice no. 877 of 16 September 2005 on the distribution of assets and liabilities, rights and duties and employees arising from the task mover on 1 January 2007 in connection with the municipal reform.

REQUIRED TOGODEHAVENDER I ØVRIGT

6.28.14 Operators in payment control

6.28.15 Other Tilts

The balance of these features must correspond to the total appeal that must always be specified on single records.

Insistent amounts are passed over balance account 6.75.99 or over the account in which the income in its time was conferred.

6.28.17 Between the preceding and the following financial year

The function must be used for periodization between the financial year of e.g. prepaid salary, rent, subscription expenses, etc.

The function does not register expenses and revenues, according to more specific rules, are included in the main account 6, such as the functions 6.28.14 and 6.52.56.

The balance must correspond to the sum of:

In the accounting end, the balance of function 6.28.17 in the old financial year shall correspond to the sum of postages on function 6.28.17 in new financial year, with opposite signs.

The balance can be both positive and negative and can therefore be both an active as well as a passive. However, the registration is made under Dranst 8 in any case.

6.28.18 Financial assets associated with self-owned institutions with the establishment

The balance must, at the end of the accounting, correspond to the total financial assets associated with the institutions with the agreement.

6.28.19 municipalities and other regions

The balance must correspond to the total amount of appeal, which must always be specified on single items.

On the function, cash creditors are registered in municipalities and regions associated with the sharing agreement, in accordance with Section 41(1) of Regulation No 877 of 16 September 2005 on the distribution of assets and liabilities, rights and duties and employees arising from the assignment, on 1 January 2007 in connection with the municipal reform. The composition amount is recorded directly on the 6.75.99 Balance account function.

Two groups are authorised:

001 Constant appeals to municipalities due to the sharing agreement

002 cash donors in regions due to the sharing agreement

LANGFRISTITY

6.32.20 Pantry

The balance must correspond to the current residual retreat. Unsholdable tilgodes or receivables converted to grants shall be taken into account 6.75.99.

6.32.21 Stocks and vouchers etc.

The balance must for unsigned shares correspond to the price per 31 December. Kursregulation is based on balance account 6.75.99.

The receipt of funds shares as well as up, and the depreciation of the value of the shares is recorded solely on the main account 6 - with a balance sheet account 6.75.99.

For non-notified shares and other shares of shares (assessments, deposits, etc.) shall be made in the form of the internal value in accordance with the latest financial statements or interim accounts for the companies that the region has shares in. A company's inner value is its own capital. The method implies that the region in the balance must inherit a proportion of the company's internal value corresponding to the region's ownership. Internal value method also applies to ownership shares in joint-regional companies. However, this does not apply to companies that the region must participate in by law. In the comments for the accounting, the calculation of the internal value for each company appears. The value adjustment is made with a balance sheet account 6.75.99.

6.32.24 Deposits in Landsbuildingfonden etc.

As a result of the very favourable lending conditions, with, among other things, interest and significant deduction freedom provided for in the income Landsbuilding Fund, etc., the balance will be marked with ‘’ in the balance of the region. The regulation of the unmanaged deposits in the Landsbuilding Fund is made up of a balance sheet account 6.75.99.

In the comments for the accounting, the nominal value of the region’s unmanaged deposits in the Landsbuilding Fund shall be calculated.

In the balance calculated perimo for the following year, the value regulation must be returned, so the account again shows the nominal appeal.

The following groups have been authorised:

–001 Investments (inferred in Landsbuildingfonden)

Below, the basic capital deficit is registered in general construction, cf. section 120 of general housing law. In connection with the sale of general dwellings, there will be reimbursement of basic capital deficits.

–002 Base capital for general elderly dwellings

Below, basic capital deficits are registered for older dwellings built by the region, but not by a public housing organisation, cf. section 121 of the general housing.

6.32.25 Other long-term lending and receivables

New loans and payers are admitted to nominal value.

The balance must, at the end of the accounting, correspond to the total receivables with the depreciation of expected losses on the banks. The depreciation can be carried out at the end of the year as a percentage of the different types of settlements based on historical experiences and must be documented.

The depreciation is made directly on the balance by crediting 9.32.25 with a counterpart in balance account 6.75.99

In the comments for the accounting, the nominal value of the payer and lending must be calculated.

In the balance calculated perimo for the following year, the value regulation must be returned, so the account again shows the nominal appeal.

Refundable services may take place in function 6.32.25 with a counterpart in balance account 6.75.99.

The following groups are authorised:

001 Loans to municipalities due to the sharing agreement

002 Loans to regions due to the sharing agreement

003 Loans to the State due to the sharing agreement

In the groupings, lending to other authorities, cf. section 41(2) of the notice no. 877 of 16 September 2005 on the distribution of assets and liabilities, rights and duties and employees arising from the task move on 1 January 2007 in connection with the municipal reform. The composition amount is recorded directly on the 6.75.99 Balance account function.

6.32.26 Non-liquid bonds

The Primo balance and the displacements of the year must correspond to the stock of the preceding year or the purchase price at the end of the year. At the end of the financial year, the value is adjusted according to the current price of the balance sheet account 6.75.99.

After the individual region provision, the holding can be either registered to the acquisition value or to the nominal value. Kurs regulation in connection with balance account 6.75.99.

6.32.27 Deposited amounts for loans etc.

The balance must, at the end of the accounting, correspond to the total amount that is deposited in connection with the admission of loans, warranty, conclusion of leases and leasing agreements or postponement regarding the quality fund etc.

In the authorized grouping 901 Recommendations regarding the quality fund. Midler from the quality fund to partial funding of investments in a modern hospital structure during the period 2009-2012 is paid to an earmarked account in the region, conditioned by the region having allocated its own funding. The regions continue in 2010 and 2011 annually DKK 1 billion after the block subside key. This entry is registered on grouping 901. The interest of the general application is registered on the authorized grouping 900 interest of the amount.

Investments in a modern hospital structure are funded with grants from the quality fund, regional equity and loans. These funds are deposited on a separate account in a financial institution and are released as the cost resulting from the final state commitment to the project is held.

There are authorised groupings for the registration of grants from the quality fund, regional self-financing and loan access. Likewise, there are authorised groups for registration of free given funds and prescribed interest by deposited funds. The groups are the following:

In addition, grouping 902 Transferd to project-specific self-financing by transferring general equity to project-specific own funding. The group ring 905 is charged by the transfer.

AKKUMULAR RESULTAT VEDREN HOVEDKONTO 2

6.35.31 Accumulated result regarding main account 2

On the function, the accumulated result is recorded concerning the main account 2. The accumulated result is either a resident or a debt, as there is an interstate with the municipalities as through the payment fund. The accumulated result for the health area and the regional development area is recorded as part of the own capital, as there is a difference between the regional activity areas.

AKTIVER VEDREN BELURPOSE OR APPLICATION FOR ANDRE

6.38.36 municipalities and regions etc.

6.38.37 State of State

The Saldiene consists of the requirement of third parties and of holding assets (postgiro instructions).

FONDS AND LEGATER

6.42.42 Legs

The balance must correspond to deposits in banks as well as the nominal value or the value of the holding of the capital of the capital of securities. Furthermore, the balance contains real estate values of the foundation’s fixed properties. By reassessment, this function is governed by modpost on function 6.45.46.

6.42.43 Deposita

On this feature, assets are registered regarding deposita. Alternatively, the registration, after the decision of the region, can be done in the control box or function 6.45.47, which is also referred to.

The registration of debet movements occurs when receiving active and recording credit movements at the return.

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

PASSIVER AND LEGATER

6.45.46 Legs

The balance is an expression of the sum of the nominal value of the scholarship capital or the value of the price of any priority debt in properties and of unconsumptiond operating amounts and deductions for any over-use of operational amounts.

The difference between 6.45.46 and 6.42.42 corresponds to the settlements' settlements with the region.

6.45.47 Deposita

On this feature, capital is registered as the region receives:

The region may decide that capital that is either received for storage or as a deposit of offer material is not to be registered in the region’s accounting, but in control box or similar.

Capital for storage and deposita, which must be registered in the region’s accounting, as well as capital that serves as security, must be registered (credit) on this feature.

If there is any other assets than cash, the region may decide whether the counterpart must be done on function 6.42.43 or on this function.

The registration of debet movements is made by refund or release as well as by the transfer of deposita in the form of assets when it is decided to post these to this feature.

Registration of credit movements is done at reception, whether there is cash or other assets.

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

The difference between 6.45.47 and 6.42.43 corresponds to what the region has received as cash deposits.

PASSIVER VEDREN BELURPOSE OR APPLICATION FOR ANDRE

6.48.48 municipalities and regions etc.

The balance must correspond to the region concerned, whether it is charged by third parties or not. The difference between function 6.48.48 and 6.30.36 corresponds to the sum of what the region has been charged by third parties, but not yet allocated to the requested municipality.

6.48.49 State of State

The balance must correspond to the state unrecooked reply, whether the claim of third parties is charged or not.

The difference between function 6.48.49 and 6.30.37 corresponds to the sum of charged, not deducted amounts, and received, but not yet paid state supplements.

REQUIRED TO PENGEINSTITUTTER

6.50.50 Case credits and construction loans

The balance must correspond to the current part of the financial institution relating to that loan account.

For the purposes of controlling compliance with the box accredit rule, in accordance with the Ministry of Finance and the Danish Ministry of Foreign Affairs’s borrowing and notice of guarantees, etc., the statement of cash Credits and construction loans shall be organised so that there may be a reconstruction of the daily saldi (excluding construction loans, which is later converted to long-term loans) in the course of 12 months.

REQUIRED TO STATEN

6.51.52 Applicable to the State

The function is recorded short-term debt to the state.

A grouping has been authorised to register cash compensation to the State in connection with the sharing agreement, in accordance with Section 41(1) of the Order No 877 of 16 September 2005 on the distribution of assets and liabilities, rights and duties and employees arising from the task mover on 1 January 2007 in connection with the municipal reform. The composition amount is recorded directly on the 6.75.99 Balance account function.

6.51.53 Periodification - Quality Funding

The payout of quality funds for investments in the hospital is deposited with the counterpost of this feature credited. Quality funds are incomed as actual consumption by debiting this function - as at least once monthly. A grouping is authorised, respectively, for added quality fund supplements and free of charge.

REQUIPMENT AND OF THE COMPANY

6.52.54 municipalities and other regions

The balance must correspond to the amount of the amount to be specified in single records.

In accordance with Section 41(1) of Regulation No 877 of 16 September 2005 on the distribution of assets and liabilities, rights and duties, and employees arising from the assignment, on 1 January 2007 in connection with the municipal reform. The composition amount is recorded directly on the 6.75.99 Balance account function.

6.52.55 Holidays

Holiday money from previous earning years for holiday which has not yet been held must be registered and determined on the function of the end of the financial year.

Employees who are entitled to holiday with pay

The tax registration must include all earned holiday money for this personnel group. This is the ordinary holiday money of 12.5 % of the paysum and the 5 special holiday days.

Holidays are earned in the calendar year and are held in the holiday year, which goes from 1 May to 30 April. This means that there is a possibility for 16 months before the holiday can be settled and thus returned in the balance. This means that the taxable holiday allowance of each accounting must include:

Holiday money is costed using art 0.7 on the relevant features of counterpost function 6.52.55, pending holiday money. Holiday money payment includes either pay during holidays, reimbursement for the five special holiday days or the deposit to the Feriefond of the labour market. In the cost account, the holiday payment does not imply a cost of the region, but only that the holiday allowance is reduced. This means that the withdrawals are neutralized by crediting the relevant features using art 0.7 and debit function 6.52.55 Feriemoney.

Staff who are not entitled to pay during holiday

For the sake of holiday by each accounting must include:

The holiday allowance is 12.5 % of the paysum and is regularly registered on the relevant features of the counterpost of 6.52.55, pending holiday money. The payment of holiday money is carried out as a balance displacement by debiting 6.52.55, debtors, and credit the liquid assets. For this staff group, the expense cost accounts are identical.

6.52.56 Other short-term debts with domestic payment

6.52.57 Other short-term debts with foreign payment

6.52.59 Between billing account

The balance must correspond to the amount of the amount to be specified in single records. The exchange of any debt in foreign currency is carried out at the expense of a balance account of 6.75.99.

6.52.61 Independent institutions with the presence of the operational

In the Financial Statements, the balance is expression of debt in self-owned institutions with the agreement. In addition, between bills with the Agreement Region.

6.52.62 Poll and Control Account

The balance must be brought in zero.

LANGF

6.55.63 Independent institutions with the presence of the operational

The balance constitutes at the end of the year, the repayment of the long-term debt of the institutions.

6.55.64 Stat and hypotekbank

6.55.65 municipalities and other regions

6.55.66 Pension insurance

6.55.67 Other insurance companies

6.55.68 Realkredit

6.55.70 Municipal credit

6.55.71 Money institutions

6.55.64 Stat and hypotekbank

6.55.65 municipalities and other regions

6.55.66 Pension insurance

6.55.67 Other insurance companies

6.55.68 Realkredit

6.55.70 Municipal credit

6.55.71 Money institutions

The balance of the above features must correspond to the size of the debt relating to the loans concerned. All loans are thus registered with the nominal value, as a possible price loss is registered in balance account 6.75.99.

The regulation of residual debt resulting from the posting of reserve funds in relation to ordinary payments of thermoins services is made directly on the main account 6 with a maturity account of 6.75.99. Deposits from the credit association of the reserve fund dividends in addition to residual income are added to function 5.75.78.

By using swaps or other financial instruments, the ultimo year is adjusted if the use of the financial instruments is important to the value of the residual debt. The rate adjustment is carried out on the function in which the original loan is registered with maturity account 6.75.99.

All loans are associated with the region. If the cost-based activity areas are the need for funding investments, this covered by an internal loan that is interestd with the market rate.

On function 6.55.64, the following grouping:

In accordance with Section 41(2) of Regulation No 877 of 16 September 2005 on the distribution of assets and liabilities, rights and employees arising from assignment transfers on 1 January 2007 in connection with the municipal reform.

On function 6.55.65, the following groupings have been authorised:

6.55.74 Publicly emitted bonds abroad

The foreign loans (function 6.55.74) are governed by each financial year over balance account 6.75.99 after the exchange rates per 31 December, so only the residual debt may be registered in current exchange rates.

6.55.75 Second long-term debt with domestic creditor

The balance must correspond to the residual debt regarding the loans.

6.55.76 Second long-term debt with foreign creditor

The balance corresponds to the current residual debt, is converted to Danish kroner. The remainder is governed by each financial year of balance account 6.75.99 after the exchange rates per 31 December, which is why only the remaining debt will be recognised in current exchange rates.

6.55.77 Long-term debt relating to older dwellings

The balance must correspond to the residual debt regarding the loans. The regulation is done at the end of the year with a maturity of 6.75.99.

6.55.78 Applicable to Quality Fund Investments

The function is authorized groupings for deductions and borrowing for each quality fund project. The groups are determined by the Ministry of Finance and the Ministry of Foreign Affairs. The balance must for each project correspond to the residual debt relating to the loans admitted to the funding of the project.

The following groups are authorised:

6.55.79 Financial leased assets

The obligation of leasing contractors is recognised in the balance as a leasing obligation in the same way as a regular loan must be recognised as a debt obligation.

The size of the debt obligation corresponds at the time of the value of the active asset. The asset and leasing obligations are therefore equally large at the time of the conclusion. The lease obligation is credited to function 6.55.79 and charged function 6.75.99. Actively charged function 6.54.81-6.64.87 and credited function 6.75.91-6.75.93.

The leasing services are divided into funding costs (rents), and deductions that reduce leasing obligations. Thus, the interest must be allocated to a constant periodic interest in the residual debt in each financial year. The cost-based accounting costs are made up of interest and depreciation, while the leasing costs in the cost-based accounting are interest and deductions (leasing performance).

The accounting value of the active and leasing obligation will develop differently over the leasing period depending on the depreciation of the asset and calculated deductions on the leasing debt, why the assigned assets and obligations will rarely have the same size during the leasing period.

MATERIAL ANLÆGSAKTIVER

Material assets are defined as a plant asset with physical substance for renewable use and which is acquired for the production of goods and services, rental or for administrative purposes. Examples of this are real estate, machinery, transportation and inventory.

6.54.80 Reasons

The function is divided into 6 groups.

Primo opening year, the value of 6.54.80 will be an expression of the current total value of the region's reasons, determined in accordance with the chosen accounting principles. As a general rule, it is originally the acquisition price with deductions of accumulated depreciation. This value will then each year at the end of the accounting be regulated with any up and downwriting. The value must be regulated for approaches and departures for reasons.

For and departures on purchase and sale of reasons are registered directly on 6.54.80.

In the approach of assets, only the appropriate function/place under main account 1-4 is charged with the use of the authorized species. The opposition will be a liquid account or a creditor account.

The next step is ‘convention’ of the acquisition, so it comes true to the balance as an active. This happens when using art 0.0. The appropriate function / cost site during main account 1-4 is credited while account 6.54.80 is charged.

It must be ensured that there is a conformity between the records of the accounts and the plant.

Depreciation is costed by debtors under main account 1-4 using art 0.1. The opposition is a credit of 6.54.80 using art 0.9.

Any impairment is made by debiting 6.54.80 and credit 6.75.99.

The balance of function 6.54.80 shall be identical to the book value shown in category ‘00 Due’ in the plant.

6.59.11 Buildings

The function is divided into 6 groups.

Primo the year of opening will be an expression of the current total value of the region's buildings, determined in accordance with the chosen accounting principles. As a general rule, it is originally the acquisition price with deductions of accumulated depreciation. This value will then be subject to ongoing or by the accounting end being regulated with depreciation, as well as possible up and downwriting. After this, the value must be regulated for approaches and departures of assets.

For and departures when buying and selling buildings are registered at 6.54.81.

In the approach of assets, only the appropriate function/place under main account 1-4 is charged with the use of the authorized species. The opposition will be a liquid account or a creditor account.

The next step is ‘convention’ of the acquisition, so it comes true to the balance as an active. This happens when using art 0.0. The appropriate function / cost site during main account 1-4 is credited while account 6.54.80 is charged.

It must be ensured that there is a conformity between the records of the accounts and the plant.

Depreciation and depreciation is costed by debtors under main account 1-4 using art 0.1. The opposition is a credit of 6.54.80 using art 0.9.

Any impairment is made by debiting 6.54.80 and credit 6.75.95.

The balance of function 6.54.80 shall be identical to the book value shown in category ‘01 Buildings’ in the plant.

Property acquired before 1 January 1999 must be measured for the public property assessment per 1 January 2004 corrected for depreciation and depreciation as well as depreciation made during the period 2004-2006.

6.54.82 Technical systems, machines, major special equipment and transport

6.54.83 Inventar – including computers and other IT equipment

Please refer to the application rules regarding function 6.54.81.

6.54.84 Material plant assets during execution and prepayments for material assets

The function is an interim record, a billing account where prepayments and costs relating to non-use acquisitions and assets during execution are temporarily placed. Depreciation is not initiated before the assets are taken into use, i.e., while the payments listed under this feature are transferred to 6.75.99 balance account.

The function is similar to the other material assets divided into 4 groups.

Please refer to the application rules regarding function 6.54.8183.

IMMATERIAL ANLÆGSACTIVER

Immateral assets are defined as identifiable non-financial assets without physical substance for renewable use.

Immated plant assets can typically be acquired IT software programs, major investments in IT systems, including upgrades of existing standard systems, patents, licenses.

Internally processed intellectual property assets, such as internal development projects, including IT systems, can be activated if the active is centrally and significantly for the assignment. Immated assets must only be activated if the value can be determined reliably. Thus, it is a requirement that the project can be delimited and resource utilisation is determined reliably, e.g. using a time tracking system or similar. It is alone expenditure held in the development phase and subsequent expenditure held in the operation phase in the form of improved functionality to be activated. Expenses in the operating phase must not be activated, as these do not contribute to a value increase.

It must be emphasised that the activation of internal work intellectual assets makes significant demands for the actual resource consumption documentation.

6.62.85 Development projects and other acquired intellectual property assets

Please refer to the application rules regarding function 6.54.81.

REQUESTIONS

Revenue assets are defined as all other assets than installations.

VARECILITY

Stocks include warehouses of raw materials and help materials, products during processing and finished goods of any kind for resale. Stocks also include emergency stacks and cost goods that are not coined on sale

6.65.86 Stocks/sheets

Goods with a value exceeding DKK 1 million must always be registered. Items include in the context of product categories recorded on the same function.

Items between the rear axle limit and DKK 1 million must be registered if there is a displacement in the product layer, which is assessed to be significant. The being responsible must be documented. It is voluntary to register goods under the bagatel limit of DKK 100,000.

Primo opening year, the value of 6.65.86 will be an expression of the current total value of the region’s holdings, determined in accordance with the chosen accounting principles. This value will then be governed by each year at the end of the accounting, if they are assessed to be essential. In addition, the value must be regulated for any approach or departure. No items can be copied.

Items must be calculated in connection with the opening balance. Ordering of goods shall then take place at the end of each year. In addition, please refer to the Code of Conduct relating to function 6.54.81, which, however, changes in stock are recorded using art 0.2.

6.68.87 Due and buildings determined for resale

Please refer to the application rules regarding function 6.54.81.

HENSAT

6.72.90 Obligations

Competed obligations have arisen as a result of previous events, and if redemption is expected to lead to future economic benefits. In contrast to financial obligations uvisse is in terms of size or due time, and they must contact the financial year or previous financial year.

Fixed obligations can be recognised in the balance when:

By probability, there must be greater risk for a part of economic resources than the opposite.

As an example of regional occupied obligations, it can be pointed to service pension. Other regional commitments may, for example, be obligations derived from a lawsuit, claims, environmental pollution, etc.

Obligations that link to an active shall not be recognised as a postponement, for example, a contaminated reason must be prescribed with the costs associated with the fulfilment of the obligation.

Since committed obligations are uvisse for size or decay, they cannot be calculated precisely on the balance day. The obligations must therefore be recognised as the best estimate of the costs on the day of the balance are necessary to take the obligation.

Competed obligations differ from eventual obligations by the latter cannot be calculated with adequate reliability, and that it is not likely that the resolution will lead to a part of the economic resources of the region.

It is mandatory to innerize obligations that simply exceed DKK 100,000 in the balance.

The following groupings have been authorised:

Grouping 001 Non-insurance pension:

The grouping must show the debt obligations of the region in the form of the pension claim that is not insuranceed.

The non-covered pension obligation shall be calculated in connection with opening balance per January 1, 2007 actuary. After that, the pension obligation shall be recognised at least every five years.

The Pension obligation shall be calculated in accordance with the effect of accounting 2007 on the basis of realistic conditions in terms of business loss and life, a pension age of 62 years, as well as a base rate of 2%. This corresponds to the common prerequisites that are most commonly used in the actuary calculation of the non-slip pension burden. The obligation is calculated both for pensioned, deducted and commercially-active officials.

Regions that are insured shall not be the internal pension obligation in the balance if this is fully covered. If there are elements of self-insurance in the insurance agreement, such as in the event of dismissal of officials or early retirement, the non-determined obligation shall be determined. Likewise, a pension obligation covered by the other authority shall not be recognised in the statement of the alleged obligation to service pension.

The amendment in the pension obligation are carried out continuously:

a) Increased by business-active officials earns pension law

b) Change as a result of expected altered mortality, departure age, dismissal etc. among business-active, deducted and retired officials

(c) Withdrawal via ongoing withdrawals to pensioned and deducted officials

The amendment in the pension obligation, which it is calculated after point (a) corresponds to the cost of service pension in the cost-based accounting, while clause (c) corresponds to the expense of the cost-based operating accounts.

A:

The costs are charged on the relevant cost places where this is authorized, otherwise directly on the function under the main account 1-4 when using art 0.3. The costs are calculated as a percentage supplement corresponding to 20.3 % of the pension winning salary for the service staff. The cost is credited to function 6.72.90 Competed obligations, grouping 001, Non insurance covered service representatives.

Except from the authorisation of a discretion established cost to the board of service at 20.3 % of the total pay-examination to the minist is the institutions that provide services under the framework agreements on the social and special teaching area. This applies to the specified cost via the concluded framework agreements. These costs are also included in compliance with the rules of Budget and accounting system for regions.

Subsection b)

By the aktuary statement of the pension obligation for civil servants, it is written value on this function, so that there is compliance between the book value of the function and the aktuary obligation. The up or depreciation is carried out with the offset. Thus, no distribution shall be carried back on the cost of the corrected inventory of the cost of the settlement calculated the pension obligations on the function.

Article c)

Continuous pension payments that reduce pension obligations must be registered using Art 5.1 on function 4.40.31. It is noted that in the cost account, pension payments do not imply a cost for the region, but only that the pension obligation is reduced, as this is already added in the accounting. It implies that the withdrawals are neutralized by credit function 4.40.31 with the use of art 0.3 and debit function 6.72.90, Competed obligations.

Legally binding commitments on project supplements are expensed on main function 3.20 Cultural business, 3.30 Business Development and 3.40 Education depending on the purpose. The opposition here is grouping 002-004 depending on the purpose. By the withdrawal of commitments, the obligations are reduced.

EGENKAPITAL

The capital constitutes the difference between the assets and obligations of the region. The capital is in this way an expression of the capital of the region. The capital must be specified on the features 6.75.94-6.75.99. The movements of the own capital must be stated in the notes in the accounting.

6.75.94 Modpost for donations

In donations of assets or receipt of grants of DKK 100,000 or up to wholly or partial funding of assets included in the service production of the region, the asset must be recognised at the cost which the region should pay for it if it was not received as a donation (day value). At the same time, a corresponding passive post is recorded on this feature.

After that, depreciation must be carried out on the active book value in the appropriate function of the main account 1-4. However, it is true that the region should not have any operational costs in the form of depreciation on something the region has been donated. Therefore, a revenue is recorded using art 0.8 corresponding to the depreciation of the appropriate function of the main account 1-4. The denture/examinations are compared to a corresponding reduction of this function.

By donation of property with related reason, the building part is treated as described in the above. The reason is absorbed as an active feature 6.54.80. There is no need to be written on the ground, and there must therefore not be posted a income equivalent to the depreciations that it applies to other donated assets.

6.75.95 Reserve for printing

The function is a kind of non-financial equity. The purpose of the function is to set up how big part of the value of the value of the value of the non-financial assets that can be attributed to non-referred.

The records must also be shown in a separate summary of the region's accounts.

6.75.96 Accumulated result for health

6.75.98 Accumulated result for the regional development area

At the end of the accounting, the accumulated year result must be expressed according to cost-based principles.

6.75.99 Balance account

In connection with the accounting end, the net differences are recorded between separate active and passive records on the balance account.

In connection with the accounting end, it must be ensured that the year's change in the balance account - with the opposite sign-up corresponds to the sum of other changes in the main account 6.

5 PURPOSE AND PROCEDURES FOR BUDGET

5.1 Procedure requirements for budget adoption

The Danish Regions and the Order on the budget and accounting services, audits, etc. contain a number of provisions on procedures and time limits relating to the budget’s drafting and adoption:

The regions have a statutory supplier in relation to the municipalities for a number of social offers and certain special training offers. The Region Council shall, in accordance with sector law, within 15 October, enter into an annual framework with municipalities located in the region of the total number of places and offers, the region council is available to the municipalities in the region. Since the Framework Agreements are a central prerequisite for both municipalities and regions budgeting, it is appropriate that the debate and the adoption of the Framework Agreements are organised and entered into the budget process in an appropriate way for both region councils and municipal councils.

The decision also includes rules on specification of the areas to be balance between revenue and expenditure on the annual budget and the multiannual budget cover, in accordance with Section 5.2.

The decision also includes individual procedural rules. In accordance with Section 3(2) of the Regions budget and accounting services, audits, etc., amendments to the budget proposal shall specify which the proposal shall apply, as well as the amount of the grant will be amended. This rule is linked with the requirement that the budget should be immediately suitable for realization. It excludes that there may be amendment held in more common terms such as: ‘the wishes of the Region Council in the field of cancer compared to the budget proposal of the business committee’. Similarly, rules apply to the budget covers.

It is a requirement that any cost advance amendment shall be accompanied by a proposal for funding the increased costs referred to in Section 3(4) of the regions budget and accounting, audit, etc.

It is also apparent from the § 20 of the Danish Region Act that it finally adopted annual budget and the multiannual budget covers must be available to the inhabitants of the region. A short statement of the content of the year's budget and the budget covers must be published before the beginning of the year of the coming financial year.

5.2 Form requirements for the budget

There are a number of provisions on how regional budgets should be set up, which records they must include etc. These requirements must be seen in relation to the different tasks that the budget must solve. It is usually distinguished between the financial task, the grant task and the information task.

The financial task

The budget has a financial function means that the budget does not only contain an overview of the income and expenditure of the region, but that, in connection with this, a financing budget/money flow statement that shows how the funding of the budgeted activity is provided within each of the three activity areas, in accordance with below. The budget is thus an overall weighing of cost-sons over income opportunities. Block grants from the state, basic and development contribution from municipalities and tariffs on social and special lessons can not be set up during the year, and there are also fixed restrictions on cash credit and borrowing. The financial function of the budget therefore plays a more central role in regions than that is, for example, the case in private companies.

The grant task

According to the § 21(1) of the Danish Region Act, the records of the year's budget, whereby the Council of the budgetary adoption have taken a grant position, the binding rule for the next year's regional management.

The decision in the budget is thus the expression of the Regional Council adopted the distribution of economic resources between the different regional task areas. The budget thus specifies the size of the player's seat, which is left to the Regional Council, the business committee and to the management and institutions when the races of the year have to take economic dispositions on the behalf of the region.

The gambling room for the priority of the regions economy is limited by three separate parts: the health area, development tasks and operation of institutions in the social and special learning area. The three areas of activity need to rest in itself, so that the costs of the health area, including parts of administrative and financial joint expenditure, are financed by the revenue ear mark for this area – and corresponding to the other two areas.

The informational task

The budget is provided as information source against the citizens of the region, suppliers, employees with more and against the central authorities. The central authorities collect budget data in order to establish the total resource consumption in the regional sector. It is, among other things, for the purposes of this data collection, that there are common contingency rules which are mandatory for all regions.

As a particular aspect of the information task concludes that budget and budget proposals must be suitable tools for politicians in the context of decisions on economic priorities. This priority task is, among other things, that the account plan is as far as possible, so that the amount for consecutive purposes is aggregated.

5.2.1 OF COUNCIL

5.2.1.1 Operations budgets and balance requirements

According to Section 3 of the budget and accounting services of the regions, audits, etc., rules on specification of the areas in which there is to be balance between revenue and expenditure on the annual budget and the multiannual budget cover.

The economics of the Regions are divided into three areas of activity: the health area, social and special education area, as well as the regional development area, cf. section 1 of the regions' funding.

According to expenditure-based principles, there must be a balance between revenue and expenditure on the annual budget and the multiannual budget covers.

According to cost-based principles, revenue must be greater than or equal to the cost of social and special education. Similarly, the regional development area.

Although in the health area is an expense-based balance requirement, there is just as on the other regional areas of activity, cost-based grants, as referred to in Chapter 6.

In the financial management of regional offers on the social area, the attention must be drawn to the remarks of the financing rules in law No 573 of 24 June 2005 that these should be financed by the municipalities. The starting point for the municipal funding is a tariff for the individual regional offers established on the basis of the total cost, the region will have for the type of offers in relation to the framework agreement with the municipalities. This means that there is only the possibility to subsidiary the tariffs for offer targeted against the same target group. For example, a deficit relating to a day institution for disabled children cannot be covered by increasing the tariffs on the host of mind-changing - on the other hand, the same deficit may be covered by raising the tariffs of all day-to-day institutions for disabled children, etc. It is a prerequisite for the municipalities to agree in the provision of the annual framework agreement.

The breakdown of the regions' economy in three areas of activity involves the use of distribution keys to be made a division of the administrative common costs of the regions and financial costs, and that, according to detailed rules, shall be distributed in three areas, in accordance with Section 5.2.5.

The ongoing revenue of the Regions is based on one of the three areas. It applies both to the grants from the state and the contributions from the municipalities.

The operation of institutions on social and special lessons is apart from some special administrative tasks funded fully through tariff payments from municipalities. These tasks thus rest in themselves and do not cause net costs or income for regions. The area must be budgeted with an expected year result equal to or greater than zero. The size of the expected year result and the total accumulated result is discussed in the contact committee. Over and deficits concerning previous years are considered revenue and costs.

In one year, this must be equaled no later than 2 years.

Net costs on the regional development area must be financed by the earmarked block subsidies from the state and contributions from the municipalities and shall therefore be budgeted with an expected year result equal to or greater than zero. Over and deficits concerning previous years are considered revenue and costs.

In one year, this must be equaled no later than 2 years.

The requirement for a yearly result that is greater than or equal to zero is an expression that the operating costs of the year correspond to the operational income and that the consumption of the year is funded and that the change in the capital basis (precisions) can be reetable and that any deficit from previous year is equal. In the statement of the year result, the two areas of liquidity or profit (between the total company of the region.

As regards the health sector, the net expenditure of the year is financed by the earmarked block subsidies from the state and contributions from municipalities and thus budgeted in balance. In one year, there is no claim that this must be equaled in subsequent years.

Unlike the social and special learning area and the regional development area, liquid funds from the region’s funding business, such as consumption of liquid assets and borrowing are included in the statement of the balance requirement.

The budget of the budget concerned must be an expression of the best possible estimate of the coming year's expenditure/price and revenue. There may not appear on the budget, which miss a detailed explanation or justification, whether the cause is time problems, lack of capacity at the budgetary, lack of consensus in the region council or similar. However, in accordance with the § 3(3) of the budget and accounting declaration, access to budgets with general reserves in the health area, which can be a maximum of 1 % of the region’s budgeted net service costs for health covered by the regional expenditure ceiling, cf. § 11 of a budget law.

Alongside budget treatment, there may be amendment that change the prerequisite for the balance in the original budget proposal. In section 3(4), in the order of the budget and accounting authorities of the regions, auditing etc., it is stipulated that in this situation, the revised budget proposal within the field of activity is to be provided. The balance requirement involves the social and special training area and the regional development area that an amendment resulting in increased costs must be addressed by the surplus income or less costs within the same area, if the expected year result is the budget to zero. In the health area, the balance requirement can also be held in other ways, such as when consumption of liquid assets.

In the field of health, there shall be a surplus of the ongoing operation, i.e. that revenue from block subsidies from the state, municipal contribution and stately activity-deservant grants, etc. must be greater than the net service expenditure in the health area covered by the regional expenditure ceiling, cf. section 11 of a budget law on a budget law. The purpose of the profit requirement is to support the principle of a healthy financial management in the individual region, where it is ensured that a region does not finance continuous operating costs in the health area when using liquidity.

5.2.1.2 Investment budget

The Council of the Regions shall, at the final adoption of the budget as a minimum, establish an investment budget, which indicates a ceiling of the investments that can be made within each of the main accounts and financed by the region’s liquid assets. Where investments made within the investment budget must be held in the financial year later, an investment amount must be paid in the investment budget, in accordance with Section 6.2.2. The Council of the Regions can set an investment framework for the common and administrative area if it is administered as an independent area.

Investment expenses are financed as internal loans, which are at least deducted to the depreciation of the investment in subsequent years. In the social and special training area, there is a view to ensuring equal competition conditions in relation to other actors in the area, including the requirement that both new and existing investments as well as maneuverable capital, which the region is available to the area, must be declared with the market interest.

It is the regional council, which lays down the investment budget for the individual main accounts referred to in Chapter 6, Section 2.2.

5.2.1.3. Interimity in relation to social and special education

In the social and special teaching area, the liquidity must be calculated in relation to the region and stated on the budget and accounting of the region. The medium must be rated with the market interest to ensure equal competition conditions in relation to other actors in the area and to ensure that the cost is financed by users as a result of the area to rest-i-sig-self.

5.2.2 BRUTTOPOSTATION

For each of the three areas of activity in the regional budgets, as a starting point, all costs are financed under one of all revenue within the field of activity. The Council of the Regions shall therefore stand freely in its expense consolidation and not be influenced by the types of revenue included in the financing of the individual activity areas. However, there may not be a prioritization of expenditure and revenue across the three areas of activity in the regional budgets.

In order to ensure the best possible basis for making an economic priority, the budget must therefore be set up after the principle of gross postage. That is, saying:

Costs and revenue must be built and specified each for themselves in the budget, whether gross or net grants are granted.

The principle of the Grossposting is not only important in relation to the priorities of the Region Council. It also affects the information task more generally. Only in force of the separation of revenue and costs, it is possible to obtain information about the total cost or total revenue by a given regional institution or by the total company of the region.

5.2.3 FEASURESOVER COVERT

Together with the budget, it is prepared and adopted a multi-year overview that contains budget estimate for a three-year period. The adoption of budget covers is a legal requirement. The aim is to ensure that there is an assessment of the long-term effects that the decisions of the annual budget are expressed.

The Region Council can, for example, adopt a conversion of the activity, which means a savings last half of the budget year. The full year effect of the savings will not appear on the annual budget, but on the budget cover for the first year after the budget year.

On the following points, the multi-year overview must meet the same requirements as the budget itself:

The multiannual overview shall include all revenue and costs to be balanced for each of the years and for each of three regional activity areas, and the arrangement must be made after the gross postage principle. However, there are special rules on price and pay level in the multi-year overview, in accordance with below.

5.2.4 PRICE AND LØNNIVEAU

The annual budget is prepared in the price and pay level expected to apply in the budget year.

The multi-year summary is prepared for the main account 1‐4 (drift, refund and plant) in the budgetary prices (fast prices), while the main account 5 and 6 is prepared in the individual estimate year's price and salary level (run prices).

For each year of estimates, a separate post will be given the total estimated price and wage rise for the main account 1‐4 compared to the budget year. The amount is specified separately for revenue and costs.

By using fixed prices on main account 1‐4 in the budget estimate years, you can make changes in sum sizes from one year to another always expression of real activity or quantity changes.

At the year's budget, all records are set at the price and the pay level expected to be valid for the budget year.

In the multi-year overview, the entries are set at the main account 1 4 in the price and pay level of the budget year (fast prices), while the records of the main account 5 are specified in the price and pay level expected to be applicable in the individual estimate year.

For each of the budgetary year, immediately after installation is set up a special post, which indicates the total expected price and wage rise for operation, refund and facility in relation to the budget year.

5.2.5 FORDELINGSPRINCIPPER I BUDGET AND REGNAGE

A number of distributions of costs and revenues relating to common purposes and central administration, registered in the main account of 4, and interest, etc., registered in the main account 5, for the statement of operational profit on each of the three regional activity areas.

The interest rates of the Region, etc. are transferred to budgeting and accounting from main account 5 to main account 1 and 3. There is no transfer to main account 2, since the main account is the requirement for the registration of internal interest of the liquidity between the region. The distribution of the main account 1 and 3 takes into account the load of the interest account. The distribution key must be stated in budget and accounting.

After this, it is also transferred to the budgeting and accounting of the region’s costs for common purposes and administration, which is conferred on the main account 4 to the individual areas of the main account 1-3.

In the distribution of revenue and expenditure for common purposes and central administration conferred on the main account 4, the distribution key of the regions shall be determined taking into account the load of the three activity areas. The distribution key must be stated in budget and accounting.

5.2.6 MOMS

The cost of the main account 1‐4 shall, as a general rule, be specified exclusive VAT in both budget and accounting.

The cost of the purchase price is gathered on function 5.80.95. The detailed rules for which accounts and the species covered by the purchase VAT scheme are listed in Section 2.6.

The requirement for a separate and total purchase price must be seen in relation to the VAT refund scheme, which means that the individual region will be refunded by the state.

The purpose of VAT is to ensure a competitive equality between the production of regional services and the region’s own production. Since the own production of the region is not coated with VAT, it would be a means of odd competition conditions for ungunst for the private sector if the region was not reimbursed VAT of services purchased by private.

Registered VAT, i.e. VAT in relation to VAT registered business in the region, is included in function 6.52.59. The detailed rules are described in Section 2.6.

5.2.7 EVERYTHING OF PERSONAL DATA

Summary clear overviews of the budget proposal play an important role as tools in the political prioritisation process prior to the adoption of the budget. Overviews prepared on the basis of the budget concerned shall also serve as information base for the central authorities. Part for the inventory of the total activity in the regional sector and partly with statistics for eye.

The regions are largely freely given to the extent and the shape of the material to be divided into the region council in relation to budget treatment.

The rules shall only require a division to the Regional Council of the Funding Board, Profit Report, Money Flow Report and Investment Report (see Section 5.2.8). The individual region can choose the most appropriate design of the lists.

In addition, in the budget and accounting system, there are a number of overviews for the budget to be prepared in accordance with the set requirements and submitted to the Ministry of Finance and Denmark.

The following chart summarizes the rules on the distribution and submission of overviews to the budget.

a. Accounting Overview

It is both mandatory to prepare the budget proposal and the amount of funding for the budget.

In the form of the grant, it must clearly appear which of the budget’s records the individual grant is attached. Thus, there must be no doubt about:

• • • What records the grant includes

• • • Which amount of the grant sounds, including whether there is a gross or net funding

• • • Who the grant is given to.

Also available the amounts relating to works which are calculated according to an expense-based principle must be stated in the grant overview, so that it is at least shown, how large a total amount of available associated with each main account (available amounts and installations, see Chapter 6).

The size of the budget in grants is a central precondition for the budget to serve as a basis for the daily administration, the ongoing economic governance and the subsequent control.

There are no specific requirements for setting up the order. The only requirements are, as stated that each grant is uniquely defined in relation to the account plan and by the political or administrative entity, the grant is given.

It must be prepared in connection with the budget proposal as well as the budgeted budget. The request summary must show the entries defined in relation to the account plan in which the Council takes the grant position. The order overview must also include the amount of the budget as a minimum specified in the main account level.

A proposal for a grant summary is awarded to the members of the Nordic Council in relation to the processing of the budget proposal.

The final award summary is submitted by 5 January electronically to the Ministry of Finance and the Ministry of Foreign Affairs by e-mail: bidrain@oim.dk.

Amount in the grant summary is calculated in the total of DKK 1,000.

b. Results statement

The profit statement is calculated cost-based.

The purpose of the profit statement is to specify the expected annual result as the year's revenue deducted from the cost of the year (periodized resource consumption).

The statement must be prepared for the health area (main account 1), social and special training area (main account 2) and the regional development area (main account 3). Claims and costs for common purposes, administration, interest, etc., conferred on the main 4 and 5, are distributed in the main account 1-3 in both the budget and the accounting. Also, there must be sore between revenue and costs derived from the ordinary and extraordinary operation of the region. The latter relates to activities that are not expected to be recurrent and which are not connected to the ordinary activity.

The budget must, when it is affixed by the business committee to the region council, contain a statement for the health area (main account 1), social and special training area (main account 2) and the regional development area (main account 3). The results shall be prepared in accordance with the form set out in Annex 1 of Section 5.4.1.

The statements are submitted on October October to the Ministry of Finance and the Ministry of Foreign Affairs at e-mail: bidrain@oim.dk.

The budgeted income statements for the social and special training area and the regional development area shall not show a deficit in accordance with Section 5.2.1.

c. Money flow statement

The money flow statement is prepared cost-based.

The purpose of the money flow statement is to show the budget year's cash flows across the region's total operational, investment and financing activities. A total amount of money will be prepared for the whole region, including for the 3 regional areas of activity (health, social and special lessons and regional development).

The money flows from the operational and investment activities must be unique to one of the three areas of activity. In the social and special teaching area, the financial statement shall cover the liquidity of the region compared to the total economy of the region. The middle must be declared. The financial statements are drawn up based on the income statements and the investment overview.

In connection with the money flow statement, the expected displacement of the budget year is shown in the liquids and the liquids at the beginning of the period and end. In connection with the money flow statement, the social and special learning area is displayed between the total economy of the region.

The profit flow rate is calculated in DKK 1,000.

d. Main overview for budget

The main overview is prepared expense-based.

The purpose of the main overview is to provide a summary overview of the budgeted activities and their funding. The main overview forms a basis for a first statement in the Ministry of Finance and the Ministry of the Regional sector budget. It is the background that the main overview must be submitted immediately after the budget reception and before the submission of the other budget material.

A summary must be prepared for the budgeted

The main overview is submitted by the Ministry of Finance and the Ministry of Foreign Affairs.

The Ministry of Finance and the Ministry of Foreign Affairs shall issue the necessary form material for the preparation and submission of the main overview.

e. Summary of budget

The summary of the budget is prepared according to expenditure-based principles.

Summary of budget serves as the main overview information and statistics. The section division is the same, but the level of detail is greater, and the summary must include the budget year as the three budgetary year.

It is due to the fact that, in addition to the above purposes, it must also meet a planning goal.

The specification rate is not the same everywhere in the summary. Depending on the character and content of the individual expenditure areas, the budget information is determined by the main function or function level.

A summary of the budget concerned shall be drawn up in accordance with the form on which the Ministry of Finance and the Ministry of Foreign Affairs will be sent prior to the budget adoption.

Summary of budget is submitted no later than 15 November to Denmark Statistics

The Ministry of Finance and the Ministry of Foreign Affairs shall issue the necessary form material for the preparation and submission of the budget.

f. Specifications for the budget

The list of specifications for the budget represents the detailed budget report to the central authorities.

The budget must be prepared, i.e. an overview of the budget records, where the specification rate is the same as in the authorized account plan. The specification rate is usually the following:

The specifications for the budget are reported within 15 November to Statistics Denmark.

Amounts in the specifications for budget are included in DKK 1,000.

g. Investment overview

The report of general budget information to the central authorities shall finally include an investment overview for the budget year and the budget year.

The investment overview is calculated in the schematic form of the established construction grants and their relationship with the annual budget and in the budgetary consolidation years listed.

The applicable grant rules referred to in Chapter 6 shall have the possibility that the Council of the Regions may provide a comprehensive number of works. Similarly, the Nordic Council has the opportunity to use total frameworks to the business committee for available amounts regarding works in the budget.

With regard to the application of framework grants and the specification rate of available amounts in the budget, it may vary from region to region.

As a result, the investment overview is not bound by certain requirements, but must be adapted to the funding conditions in the individual region. However, different rules apply to the content of the information in the summary.

In connection with the budget budget, an overview of works must be prepared in which the amount of the budget year and/or one or more of the three budget year.

The investment overview is submitted no later than 5 January electronically to the Ministry of Finance and the Ministry of Foreign Affairs by e-mail: bidrain@oim.dk.

The investment summary shall provide information on the individual work or for the individual framework.

The investment history is calculated in total DKK 1,000.

h. Special budget information

The special budget information sheet contains information that, among other things, relates to the statement of the regional expenditure on selected areas.

The board for special budget information is submitted to the Ministry of Finance by October at e-mail: bidrain@oim.dk.

The Ministry of Finance and the Ministry of Foreign Affairs shall issue the necessary form material for the preparation and submission of the particular budget information.

in. Social institutions

In the adoption of the budget, resource overview for social institutions must be prepared. The resource overview is based on the distribution of expenditure on function 2.10.01-2.80.70 for social institutions.

The resource overview for social institutions must be prepared for the budget.

The resource overview must be submitted ultimo October to the Ministry of Finance and the Ministry of Foreign Affairs by e-mail: bidrain@oim.dk.

The Ministry of Finance and the Ministry of Foreign Affairs shall issue the necessary form material for the preparation and submission of the resource overview.

j. Multi-year history

The majority overview is prepared and adopted together with the budget. The multi-year overview can be integrated as part of the grant overview. The adoption of budget covers is a legal requirement. Further reference to the multi-year overview is below 5.2.3.

5.2.8 ATTENTIONS OF USE

The regional budget consists of the total budget of the total budget and the associated overview of the given grants of remarks to the budget.

In the comments to the budget, the budget’s prerequisites and content are specified. Remarks for the budget also have a grant function. Thus, in the comments, it may be subject to the conditions for the utilisation of a grant. These remarks are binding on each grant holder. In the same way as the amounts in the summary overview are provided only a few explicit provisions regarding the design and the content of the comments for the budget. However, it is a requirement that the remarks clearly appear whether these have a grantive aim, in accordance with above, or whether they are more general informative character.

In addition, it is a requirement that the comments for the budget contain an account of how the budget is influenced by the conclusion of leasing arrangements, including the hall-and-lease-back events. The decision should include the impact of both costs and revenues in the budget as well as debt conditions and financial obligations.

Finally, it is a requirement that the remarks for the budget show how the activity-dependent contribution in the health area benefit from the municipalities in the region.

It may be appropriate to divide the comments to the budget in a general and a special part.

In such a division, general remarks will most often serve an information task. The information can be directed towards both political decision makers and the regional administration as well as the citizens. These general, bright budget notes can, for example, contain an account of general budget awards such as price and paye, estimate of the future population's composition. In addition, it can also be prepared for the region’s objectives for the development of regional total economy.

In addition, general remarks can be linked to the individual procurement areas or main accounts. For example, it can be made ready for the background of replications in relation to the last year's budget or given descriptions of ongoing or planned works or transition projects. In addition, the remarks may include a mention of the overall objectives of the region for the development of individual service areas.

The special remarks will, on the other hand, contain the more profound statement of the budget's prerequisites and content with detail notice to the individual main functions and functions etc.

The budget proposal must be prepared as well as the final budget.

The budget proposals are divided into the region in relation to the processing of the budget proposal.

The remarks for the budget submitted are submitted by 5 January electronically to the Ministry of Finance and the Ministry of Foreign Affairs on e-mail; bidrain@oim.dk.

In addition, it should be noted that also the box and accounting or other internal regulations of the regions will be able to contain provisions which, in line with the annual remarks for the budget, lay down conditions in connection with the application of the appropriations.

5.3 5.3 Overview of time limits for budget adoption

The researchers in connection with the budget’s drafting and adopting ‐ including for the submission of budget material to the central authorities ‐ are summarized in the following overview.