Chapter 1	Accounts of the apothecary of accounts
Chapter 2	Pharmacies of accounts of accounts
Chapter 3	Penalty and entry into force

Completion of apothecary and apothecary chains of accounts of accounts

In accordance with section 3 b (b), 1, Section 47, paragraph 1. Paragraph 1, and section 72, paragraph 1. 2, in the case of apothecary, cf. Law Order no. 1040 of 3. September 2014, set :

Chapter 1

Accounts of the apothecary of accounts

Pharmacies ' annual accounts

§ 1. For each calendar year, the apothecary shall compile an apothecary consisting of a profit and loss account and an inventory of the assets and liabilities referred to in Section 6.

Paragraph 2. For pharmacies which, after the pharmacist law section 12 a has notified the Health Board that they wanted to negotiate medicinal products for production animals, the pharmacist accounts shall not contain an inventory of revenue and expenditure, or assets and liabilities which are related to the sale of medicinal products to production animals in the apothecary.

Paragraph 3. For pharmacies, which have notified the Health Services section 12 a to the Board of Health to negotiate medicinal products for production animals, the pharmacist accounts shall contain information on the distribution of the revenue and expenditure of the dispensary. are distributed at the company, respectively, to the sale of medicinal products to the animal and other pharmacist activities of the apothecary. The distribution key shall reflect the actual conditions.

Paragraph 4. For each pharmacist branch associated with the pharmacy, the apothecary shall draw up an independent apothecary ' s accounts.

Paragraph 5. If the apothecary has only operated pharmacy or apothecary in part of the calendar year, the accounts shall be paid for this part of the calendar year. The Board of Health shall lay down detailed guidelines for the establishment of such partial accounts and for the removal of accounts when moving out apothecary caveyas.

§ 2. The apothecary accounts in accordance with section 1 (1). 1, shall include the establishment in the operation of the dose package function according to the approval of the Board of Health, in accordance with the terms of the Board of Health. Article 12 (2) of the apothecary. 3.

Paragraph 2. The pharmacist shall draw up a special account for the dose package line in accordance with the rules laid down in this notice.

Paragraph 3. The Board of Health shall lay down detailed specifications for the drawing up of dosip function accounts and may, in particular, lay down rules that, when drawing up the balance sheet accounts, the allocation of distribution keys may be used, cf. Section 13 (1). 1, in this notice.

§ 3. The apothecary accounts shall give a true picture of the economic conditions of the apothecary of the financial year in accordance with the rules laid down in this notice. All revenue that can be attributeable to the pharmacist operations shall be shown in the accounts. Only expenditure that is necessary or are natural in the context of apothecary shall be shown in the accounts. The apothecary accounts must be signed by the apothecary.

Paragraph 2. The pharmacist shall indicate in the apothecary accounts whether or not facts that do not appear in the apothecary accounts have had an impact on the economy of the apothecary and, if so, should be more detailed in relation to these circumstances.

Paragraph 3. The apothecary shall confirm in the pharmacist accounts that the accounts are in accordance with the guidelines referred to in paragraph 1. Paragraph 5 (1) and section 5 (5). 1.

Paragraph 4. The apothecary shall indicate to the apothecary whether the apothecary is running the second company under their CVR number other than apothecary.

§ 4. The apothecary shall be subject to the treatment of an approved auditor, if the apothecary has informed that the operation other than apothecary is operated in accordance with the said pharmacist. Section 3, paragraph 3. 4.

Paragraph 2. On the basis of its examination, an approved auditor shall compile a declaration that the auditor has observed the unbundling of apothecary accounts from other activities. The declaration may be replaced by the instructions on the auditor ' s declarations to apothecary accounts and so on.

Paragraph 3. The declaration shall be sent to the Health Services, together with the apothecary accounts, cf. § 1.

Brittoregister principle

§ 5. The particulars of the apothecary shall be drawn up on the forms of health management prepared by the Board of Health in accordance with the accompanying instructions of the Board of Health, in accordance with the provisions of the Health Board. the announcement of the submission of accounting information to the apothecary.

Paragraph 2. In the apothecary accounts, each transaction, event and value change shall be taken into account and measured separately, as well as the individual conditions must not be contradict each other, cf. the gross registration principle of the annual accounting officer.

Paragraph 3. However, all amounts in the apothecary accounts shall be entered into an exclusive value added tax, in the case of expenditure only in the case of the value added tax may be deduccased on the case of the Tax.

Status Information

§ 6. The schemas referred to in paragraph 5 (5). 1 shall contain information on assets and liabilities, including the following :

1) However, the inventory of the year and the end of the year shall be exempt from computerised equipment.

2) Edb-equipment at the beginning of the year and exit.

3) Beginning of the year and the end of the year.

4) Warehouse at the beginning of the year and exit.

5) Outstanding claims made at the beginning of the year and exit, including not due to undue vendor discounts.

6) The value of vans at the beginning of the year and exit.

7) Capital of rented premises at the beginning of the year and the end of paid deposits and pre-paid rent.

8) Supporters are done as 95%. of the product consumption of the pharmacy for the accounting year multiplied by 60 and divided by 360.

9) Flushed holiday money at the beginning of the year and exit.

10) Guilty overtime at the beginning of the year and exit.

11) The warehouse at the start of the year and the end of the year, apothecary, apothecary branches and apothecary must be made in accordance with the announcement of the inventory of the apothecary. The composition of the goods at the beginning of the year and the end of the year must be specified on medicinal products, products other than medicinal products (free trade goods) and other products such as raw materials and packaging.

Result statement

§ 7. The schemas referred to in paragraph 5 (5). 1 shall include information on a profit and loss account, including the following :

1) The gross turnover, including operating income, that is not connected to the item turnover.

2) Discharge expenses.

3) Commodities used, including cost-reasoned vendor rebates.

4) Extinguishers.

5) Payback expenses.

6) Net sector levy / net financial contribution.

7) Rent.

8) Energy.

9) Maintenance.

10) Insurance.

11) Loss of outstanding debts.

12) Other operating charges.

13) Other operating income.

14) Insertion contributions.

15) Forrentning.

16) Depreciation.

17) Deviation before tax / subsidy.

18) Paid tax, respectively, received by section 49 of the ' apothecary '.

(19) Deviation by tax / subsidy.

Paragraph 2. The schemas referred to in paragraph 5 (5). 1 shall include, for example, information on pension contributions to the apothecary ' s Pension scheme and pension contributions to private pension schemes, cf. § 9.

Condition scheme for chronic disease

§ 8. The schemas referred to in paragraph 5 (5). 1, shall include the following information on the execution of the condition for chronic disease (chronic condition) :

1) The number of persons who, during the accounting year, have been covered by the henchaperi.

2) The total number of henchaperies that the pharmacy is entitled to receive for the financial year.

3) The number of ryan the pharmacy has sent out during the financial year.

4) Loss of the chaperone system during the financial year.

Pension

§ 9. An apothecary was appointed on the basis of available appropriations in accordance with the 1. In April 1995, by taking account of the contribution to the Apothic System's Pension scheme contribution to life assurance undertakings and pension funds, subject to the supervision of the financial system, or to another of the Ministry of Health and Prevention, the pension scheme shall be deducting pension scheme corresponding to 15%. of 75%. the fracture of the pension salary for pharmacist agents.

Rating

§ 10. Compensation of the assets referred to in section 6 (1). 1, no. 1-4, 6 and 7 shall be calculated on the basis of an average of the booted value of the assets at the beginning of the year and the end of the year (after the depreciation of the year).

Paragraph 2. Compensation of the assets referred to in section 6 (1). 1, no. 5 shall be calculated on the basis of an average of the debit's outstanding debts by the end of each quarter, with half of the increase.

Paragraph 3. The Board of Health shall notify the Commission of 20 In December of the year the interest rate to be used for the calculation of the charges for the interest shall be carried out in accordance with paragraph 1. The interest rate shall be subject to the accounts of the assets referred to in Section 6 (1) and (2). 1, no. In the case of the average interest rate, 1, 2, 3, 3, 5, 6 and 7, with which the foreign capital of the apothecary shall be enclosed. The interest rate to be used for the assessment of the assets of the assets referred to in section 6 (2). 1, no. In the case of wholesale, the average interest rate of the apothecary shall be equivalent to the average amount of the apothecary.

§ 11. The after section 10 calculated deputation shall be shown on the profit and loss account after deduction of the interest rate of interest by interest-rate free vendor ' s credit. The amount of the amount to be deduct shall be calculated using the Board of Health at the rate of interest for the calculation of the assets of assets referred to in section 6 (2). 1, no. 4, cf. ~ 10 (1)) 3.

Depreciation

§ 12. In the profit and loss account, expenditure shall be entered in accordance with the rules laid down in paragraph 1. 2-5.

Paragraph 2. The accounting led-up for the beginning of the year shall be written by 10%. Inventions of inventory during the year shall be written by 25%. Inventions of inventory with a purchase price of 6,700 kr. (basic amount, 1987 level) or below may, however, be carried out over the operation of the scafused. The amount shall be adjusted in accordance with the amount referred to in Section 6 (1). 3, in the Act on Tax Depreciation. A pacing machine for dose dispensation must be discarved from and with the purchase wound by 20%. an annual basis of the purchase price.

Paragraph 3. Total recovery costs of up to $50,000. shall be written in the year in which expenditure has been incurred. Interstate charges for more than 50,000 kroner. shall be written off by 10 pct;, however, at least 50,000 kr. annually, until the balance of balance amounts to 50 000. or thereunder to be written in the following year. Has an apothecary who rents apothecary caveal with landlord entered into an agreement after Section 63 of the law of rentals shall be written by a 10% increase in the contract. annually of the original amount of expenditure. Depreciation of the establishment and operation of the power-dosicle function shall be written off by 10%. an annual basis for the recovery of the equipment.

Paragraph 4. Depreciation of vans in the field of goods vehicles shall be calculated in the age of purchase by 30%. the sum of the purchase of the purchase price. This year, 30% shall be written in the following year. annually of the value entered for the year at the beginning of the year, comparatively to parts of the year.

Paragraph 5. Depreciation of IT equipment (hard and software) must be depreciation from and with the purchase wound by 33 1/3%. an annual basis of the purchase price.

Disposition Key

§ 13. Where the balance sheet items and the assets and liabilities have been used for the accounting separation of the assets not covered by the apothecary, the allocation keys shall be attached to the allocation of assets and liabilities. the submitted accounts. The distribution keys shall be provided with a declaration by an approved auditor that the use of the distribution keys leads to a result that is in accordance with the facts.

Paragraph 2. Disposition keys for the distribution of pharmacists for the sale of medicinal products to production animals, cf. Section 1 (1). 3, in a declaration issued by an approved auditor, that the use of the distribution keys leads to a result that is in accordance with the facts.

Good Book of Accounting.

§ 14. The accounting records of the apothecary shall be organized and carried out in accordance with good accounting practice and in such a way as to ensure that the accounting material is not destroyed, disposed of, or distorted, cf. The accounting law.

Documentation of non-valued services

§ 15. The apothecary shall keep documentation of received sponsorships and representation, etc. that are not part of the accounting records of the apothecary accounts and are not of insignificant value, cf. Section 21 (1). 2, in the announcement of the advertising of medicinal products.

Leadership Declaration on Cost-founded Discounts on Pharmaceuticals-Medicinal Products and Marketing Operations

§ 16. The apothecary shall declare in the apothecary a statement that :

1) it stored documentation concerning cost-founded discounts on pharmacies reserved for medicinal products, in section 33 of the advertisement for medicinal products, etc. for medicinal products,

2) the records referred to in the accounts concerning cost-justified discounts on pharmacies reserved in apothecary medicinal products have been received in accordance with the prepared and published information on access to cost-founded discounts,

3) the cost-reasoned discounts on pharmacist-reserved medicinal products have, by the way, received in accordance with the rules in the notification of advertising, etc. for medicinal products, and

4) the records of the accounts relating to marketing activities and the received services as documented in section 15, in accordance with the rules in the publication of the advertisement, etc. for medicinal products.

Discounted work actions on cost-founded discounts

§ 17. The documentation concerning cost-reasoned discounts on pharmacist-reserved medicinal products to store in the pharmacies pursuant to section 33 of the advertisement, etc. for medicinal products, and the records referred to in the apothecary accounts shall be kept. Cost-founded discounts on pharmacist-reserved medicinal products shall be subject to the treatment of an approved auditor.

Paragraph 2. Processing of the auditor in accordance with paragraph 1. 1 shall include an examination of :

1) on the discounts received in accordance with the prepared and published information on access to cost-founded discounts, and published,

2) whether the discounts have been received in accordance with the rules in the publication of medicinal products for medicinal products.

§ 18. In the light of its examination after Section 17, the approved auditor shall prepare a declaration. The declaration may be replaced by the instructions on the auditor ' s declarations to the apothecary accounts and so on shall be sent to the Board of Health, together with the apothecary accounts.

Marketing activities for marketing activities

§ 19. The records referred to in the apothecary accounts for marketing activities, as well as the documentation of non-transferable services, cf. Section 15 shall be subject to the treatment of an approved auditor.

Paragraph 2. The auditor's treatment under paragraph 1. 1 shall include an examination of the conformity of marketing activities in the advertising of medicinal products, in accordance with the rules laid down in the publication of medicinal products.

20. In the light of its treatment after Section 19, audit shall draw up a statement. The declaration may be replaced by the instructions on the auditor ' s declarations to the apothecary accounts, etc. The declaration shall be sent together with the pharmacist accounts to the Board of Health.

Chapter 2

Pharmacies of accounts of accounts

Pharmacies yearly accounting for cost substantiated discounts and marketing activities

§ 21. For each calendar year, the pharmacist chains shall draw up a financial statement containing information about the received and disclosed cost substantiated discounts on pharmacies reserved for medicinal products. In addition, the accounts must be reported about the achieved and continued services relating to marketing activities, including the control arrangements and apothecary agreements, have been concluded by the apothecary on behalf of the pharmacies. The ledger must be submitted to the Health Services before 1. April of the following calendar year.

§ 22. The apothecary chain shall keep documentation of received sponsorships and representation, etc., which are not part of the pharmacist chain of the apothecary, and which are not of insignificant value, cf. Section 21 (1). 2, in the announcement of the advertising of medicinal products.

Management Notice

-23. The management of the apothecary shall in the accounts, cf. § 21, declare that :

1) it retained the documentation concerning cost-founded discounts on pharmacy reserved to medicinal products in section 37 (4). 2, in the announcement of advertising, etc. for medicinal products,

2) the receipts and disclosed cost-justified discounts on pharmacies reserved in apothecary reserved for medicinal products have been received in accordance with the prepared and published information on the availability of cost-founded discounts ;

3) the cost-reasoned discounts on pharmacist-reserved medicinal products have, by the way, received in accordance with the rules in the notification of advertising, etc. for medicinal products,

4) the amounts received in respect of cost-justified discounts on pharmacies reserved on pharmacists are passed on in accordance with the rules laid down in the notification of advertising, etc. for medicinal products,

5) the records indicated in the accounts relating to marketing activities and received services as documented in section 22 are in accordance with the rules in the publication of the advertising, etc. for medicinal products, and

6) there is a correlation between the apothecary chain obtained and for the individual apothecary, on behalf of the pharmacies, on behalf of the pharmacist chain, on behalf of the pharmacies.

Discounted work actions on cost-founded discounts

§ 24. The documentation concerning cost-founded discounts on pharmacists reserved in pharmacies to store in accordance with section 37 (3) shall be retained. 2, in the announcement of advertising, etc. for medicinal products, and the records referred to in the accounts relating to cost-founded discounts on pharmacies reserved in pharmacists shall be subject to the treatment of an approved auditor.

Paragraph 2. Auditor processing, cf.. paragraph 1, shall include an examination of :

1) on the discounts, received in accordance with the prepared and published information on access to cost-founded discounts,

2) whether there is a correlation between the apothecary chain obtained and for the individual apothecary discounts, and of, and

3) whether the discounts have been received in accordance with the rules in the publication of medicinal products for medicinal products.

§ 25. The audit shall draw up a statement on the basis of its treatment after paragraph 24. The declaration may be replaced by the instructions on the auditor ' s declarations to the apothecary accounts, together with the pharmacist chain in accordance with the apothecary. Section 21, sent to Health Services.

Marketing activities for marketing activities

SECTION 26. They of the apothecary chain informed accounting items related to marketing activities, including advertising, and the documentation, cf. Section 22 shall be subject to the treatment of an approved auditor.

Paragraph 2. The auditor's treatment under paragraph 1. 1, shall include an examination of :

1) on the marketing activities which have been obtained, in accordance with the rules in the notification of advertising, etc. for medicinal products, and

2) whether there is a correlation between the apothecary chain obtained and the individual apothecary the sum of the contracts for marketing activities have been made by the apothecary chain on behalf of the pharmacists, which are members of the apothecary.

§ 27. In the light of its treatment after paragraph 26, audit shall draw up a statement. The declaration may be replaced by the instructions on the auditor ' s declarations to the apothecary accounts, together with the pharmacist chain in accordance with the apothecary. Section 21, sent to Health Services.

Chapter 3

Penalty and entry into force

§ 28. The penalty shall be penalised by the penalty which is in breach of section 1, section 2. One and two, section 3-5, section 6 (4). 1, sections 7 and 8, sections 10-12, section 13 (1). 1 and 2, or section 14-27.

§ 29. The announcement will enter into force on the 22nd. September 2015 and shall apply to accounts for the financial year 2015 and subsequent years.

Paragraph 2. Publication no. 266 of 21. March 2007, apothecary and apothecary chains shall be repealed.