Notice On Operation And Disposal Of Friplejeboliger

Original Language Title: Bekendtgørelse om drift og afhændelse af friplejeboliger

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Overview (table of contents)



Chapter 1



The scope of the





Chapter 2



Operation of friplejeboliger





Chapter 3



Municipal Board's oversight of the operation





Chapter 4



Disposal for continued use as friplejeboliger





Chapter 5



Entry into service for purposes other than friplejeboliger





Chapter 6



State Administration





Chapter 7



Various provisions





Chapter 8



Date of entry into force of





Annex 1



Account plan for supported friplejeboliger





Annex 2



Fixed notes



The full text of the Executive order on the operation and disposal of friplejeboliger

Pursuant to § § 65, 88 and 92 of the law on the friplejeboliger of the basic regulation. lovbekendtgørelse nr. 1058 of 31. August 2015, fixed: Chapter 1 scope § 1. The notice applies to 1) operation of friplejeboliger 2) divestiture of friplejeboliger and service areas and 3) the putting into service of friplejeboliger and service areas for other purposes.

(2). Notice Chapter 2 and §§ 25 and 26 shall not apply to the part of the buildings that make up the service areas.

(3). Notice the sections 2 and 3, section 4, paragraph 2, 4. section, § § 8-23 and 25-26 section 27 (1) (8). 5 and 7, and paragraphs 2 and 3, §§ 28-32, § 35, article 36, paragraph 2, no. 5-8, and sections 39 and 40, as well as annexes 1 and 2 shall not apply to the friplejeboliger and service areas for which neither granted or have been granted public aid.

Chapter 2 operation of friplejeboliger Inmate deposits



§ 2. Inmate deposits shall be determined pursuant to the mutual use value.

(2). At the time of the first rental of friplejeboliger established in accordance with article 10, paragraph 1, of the basic regulation. lovbekendtgørelse nr. 897 of 17. August 2011, or with support under section 11 (a), the inmate shall be determined provisionally transfer. The final fixing of inmate transfer happens when construction company is completed. Any increases in residents ' deposit after 2. item must be done with 3 months ' notice.

Rent fixing and adjustment



§ 3. At the time of the first rental of friplejeboliger established in accordance with article 10, paragraph 1, of the basic regulation. lovbekendtgørelse nr. 897 of 17. August 2011, or with support under section 11 (a), can the rent be determined provisionally. The final fixing of the rent expense is calculated when construction is done, and the final financing is made. Any increases in the rent after 2. item must be done with 3 months ' notice.

§ 4. When friplejebolig the supplier has improved it hired, this can require the rent plus an amount corresponding to the increase in the value of the premises, unless the cost will be debited to the reserve account in accordance with § 12.

(2). Rent increase shall be determined on the basis of the expenditure reasonably incurred for the improvement, and that has increased the premises utility value. If in the context of improvement of the workers ' execution also performed maintenance work can cost not included in the basis for calculation of rent increase. If, as a result of improvement workers saved current or future maintenance, improvement cost is reduced by an amount corresponding to the capitalised value of these savings. Costs of maintenance work and deduction for saved current or future maintenance is charged on any of the accounts referred to in §§ 8-10 and § 12.

(3). Rent increase to the allowance shall be determined on a fixed-rate annuity with a term equal to life expectancy and forbedringens with an interest rate equal to the market rate for such loans at the time of completion of the workers.

(4). Rent increase shall lapse when the loan referred to in paragraph 3, is udamortiseret. For improvement works, which are funded in any way other than with such a loan, the increase in rent equivalent lapse after a number of years equal to the maturity of loans in accordance with paragraph 3.

§ 5. Move a tenant, before the property's commissioning to friplejeboliger have carried out improvements in the lease under section 62 (a) of the law on rent (Rent Act) or § 39 of the law on rent of public housing (General lejeloven), shall pay the remuneration that the supplier friplejebolig the tenant is entitled to in accordance with these provisions. Friplejebolig the supplier may set off in compensation for the tenant's obligations opposite friplejebolig supplier.

(2). In the write-down period for compensation can landlord by re-letting calculate a rent increase, calculated as payment on a fixed-rate annuity with a term equal to the remaining write-down period and with an interest rate equal to the market rate for such loans at the time of the payment of compensation to the supplier friplejebolig vacated tenant. Rent increase shall lapse by write-down period.

(3). By re-hired after expiry of the period of depreciation can friplejebolig the supplier does not require rent increase for the improvements.

Antenna contribution



§ 6. Friplejebolig the supplier, with the agreement of the lessee has established or improved property programme supply or supply with access to electronic communications services, the expenses reasonably incurred therefor, be recovered by the tenant. Tenant's contribution shall be set at the service on a fixed-rate annuity with a maturity of 10 years and with an interest rate equal to the market rate for such loans at the time of completion of the workers. When the loans referred to in 2. point, is udamortiseret, this part of the antenna lapses contributed to the future. For the deployment and enhancement costs that are funded in any way other than with such a loan, this part of the antenna lapses contributed similar after 10 years.

(2). The expenditure referred to in paragraph 1 may not be included in the rent, but to be charged as part of the antenna helped.

Operating plan



§ 7. For friplejeboliger, which has received pledges of performance support under section 10 of the lov om friplejeboliger, jf. lovbekendtgørelse nr. 897 of 17. August 2011, or under section 11 (a), paragraph 1, of the law on the friplejeboliger, friplejebolig the supplier to draw up a business plan and regularly revise this according to the rules laid down in the Ordinance on building operation. The same is true for construction, which is transformed into friplejeboliger according to article 11, paragraph 2, if the building was the subject of construction injury Fund at the time of conversion.

Statutory appropriation accounts



§ 8. Friplejebolig the supplier shall on a special appropriation account continuously drop appropriate means, see. § 11, for the renewal of the technical installations and the main refurbishment. Contingency reserve attributable to the account for months in advance.

(2). Amount before the property's conversion to friplejeboliger was tied up in Land owners ' investment fund according to the rules laid down in chapter X (A) in rent law, must be disclosed on the account in accordance with paragraph 1. A negative balance at the property's transformation into friplejeboliger can not be continued.

(3). When friplejebolig the supplier has incurred expenditure for the renewal of the technical installations and the main refurbishment, the cost will be debited to the reserve account in accordance with paragraph 1, unless the cost will be debited to the account in accordance with § 12.

§ 9. Friplejebolig the supplier shall on a special appropriation account continuously drop appropriate means, see. § 11, to other maintenance than those specified in §§ 8 and 10. Contingency reserve attributable to the account for months in advance.

(2). Amount before the property's conversion to friplejeboliger was tied up in Land owners ' investment fund in accordance with the rules laid down in chapter III of the law on the temporary adjustment of housing conditions, to be on the account in accordance with paragraph 1. A negative balance at the property's transformation into friplejeboliger can not be continued.

(3). When friplejebolig the supplier has incurred expenses for other maintenance of the property or the individual leases than those specified in §§ 8 and 10, can the cost will be debited to the reserve account in accordance with paragraph 1.

§ 10. Friplejebolig the supplier shall on a special appropriation account continuously drop appropriate means, see. § 11, for paints, whitening, wallpapering and floor care in homes. Contingency reserve attributable to the account for months in advance.

(2). If the property's transformation to friplejeboliger is positive balances on accounts for internal maintenance of the property pursuant to section 22 of the rent Act, these amounts are appropriated on the account in accordance with paragraph 1.

(3). When friplejebolig the supplier has incurred expenditure for paints, whitening, wallpapering and floor care in the homes, the cost will be debited to the reserve account in accordance with paragraph 1.

§ 11. The size of the reserves referred to in §§ 8-10, shall be determined on the basis of the business plan referred to in section 7. The amount is determined after an assessment of the building part and the installations ' expected acquisition price at the time of genanskaffelsen.

(2). As a result of specific conditions, exceptionally, not filed sufficiently on the accounts according to § § 8-10 and § 12 to cover the necessary maintenance expenses, these costs can be covered by loans. In this case, the part of the expenditure which is financed by loans, not debited in those accounts. Instead are charged the annuities.

(3). Instead of the separate accounts referred to in article 6. § § 8-10 may friplejebolig the supplier choose to place the creation of provisions on one or two accounts.

§ 12. The special reserve account referred to in section section 63 or 64 may be used for the following purposes:


1) responding to the extraordinary losses in the operation of friplejeboligerne, however, not losses on rental availability and companies moving away.

2) Straightening, repair, maintenance, improvement and conversion of the share of the property, which includes dwellings.

3) aggregation of houses and environmental improvement in the share of the property, which includes dwellings.

4) subsidy for reduction of rent, in exceptional cases, if the rent exceeds the usual rent for similar leases.

§ 13. Friplejebolig the supplier must continuously make appropriate provisions in a special reserve account to cover losses on rental availability and companies moving away. The annual reserve may not exceed 2% of the total operating costs for friplejeboligerne. Contingency reserve attributable to the account for months in advance.

(2). Losses from rental availabilities will be debited to the reserve account in accordance with paragraph 1 for months in advance. For rent a home during the month prior to the expiry of the month occupancy shall be credited with the amount of knowledge gained thereby. Losses at vacates is charged, as it can be measured.

(3). The balance of the reserve account in accordance with paragraph 1 shall at no time be negative. A deficit as a result of that provision may not cover actual losses, may not be included in the rent.

(4). As losses by both rent arrears and refurbishment that is considered abandonment requirements such as cost to the postponement by the renter or other prosecution of claims against this.

§ 14. Positive balances on the accounts referred to in §§ 8-10 and § § 12-13 must be stowed securely and thus, to the extent necessary and at any time on short notice can be made cash to use for their purposes. The cash situation shall be minimal.

(2). The funds referred to in paragraph 1 which are not situated in the cash situation, must be placed in assets denominated in Danish kroner: 1) in deposits at financial institutions, which has its registered office in a country within the European Union or in a country that has entered into an agreement with the Union in the financial field.

2) in mortgage bonds, covered bonds, covered bonds and other bonds, which provide an equivalent level of safety, since the securities must be issued in and admitted to trading on a regulated market in a country within the European Union or in a country which has entered into an agreement with the Union in the financial field.

3) in bonds or debt instruments issued or guaranteed by the State or regional or local authorities with tax udskrivningsret within the European Union or a country with which the Union has entered into an agreement on the financial area.

4) in departments in mutual funds or similar institutions, specialised associations, approved or registered professional associations, see fåmandsforeninger. Act on investment associations and special associations and other collective investment schemes, etc., however, it is a condition that the departments alone places the funds as specified in point 1. 1-3. If funds are placed in the branches of an association that is managed by an association-owned investment management company, can the Department's funds, however, to the extent necessary, be placed as shares in investment management company.

(3). Return of the funds to be credited to accounts after placed § § § § 8-10 and 12-13.

Accounts



§ 15. Friplejebolig given by the supplier for the homes each year draw up the annual accounts, which must give a true and fair view of the assets, liabilities, financial position and profit or loss in accordance with this Ordinance. The financial statements shall be drawn up in accordance with the chart of accounts and related notes contained in annexes 1 and 2.

§ 16. The rules of the Danish financial statements Act shall apply to the extent that the other does not follow the rules of friplejebolig law or this Ordinance.

§ 17. If an operating expense relates to both the accommodation and the service area must be provided in the financial statements of dwellings absorbed an amount equal to the proportionate share of the cost. If housing and service area is located in each condominium, happens the distribution after the property shone ratio, unless this leads to an obvious unfair distribution, to the detriment of the bearings. Is housing and service area, incidentally, located in each of its property shall be distributed on the basis of common expenditure area. Housing and service areas are located in the same property, common costs shall be allocated on the basis of the gross etagearealet of the basic regulation. Consolidated Act on calculation of the area of residential and commercial premises.

(2). The cost of administration of the houses can be included in the financial statements with the actual cost for this, if this is reasonable and fair. If the employees who are involved in the administration of the homes, also is involved in managing service areas or with other tasks, costs shall be allocated on the basis of objective and substantive criteria. Costs of external assistance, including to the lawyer and accountant, can be included in administration expense. However, this does not apply to costs for assistance in connection with the eviction of tenants and other prosecution of claims against vacated tenants.

(3). The provisions of paragraph 1 shall apply mutatis mutandis to the maintenance and enhancement costs relating to both the accommodation and service spaces, if expenditure is not on the second objective basis can be divided between residential and service area. The same applies to the costs of administration of building projects in connection with maintenance and improvement works.

§ 18. The dwellings shall be recorded in the accounts at acquisition cost plus possible index regulation of mortgage debt and with the addition of later improvements, renovations and improvements of the reimbursed individual leases.

§ 19. In addition to the accounts shall issue an annual report, which detailed the supplier friplejebolig accounted for the economic development of the fiscal year. Including accounted for any special economic problems, for the measures taken or planned for the solution of such problems, and for conditions such as statutory auditor might have raised.

§ 20. The accounts shall be submitted within 6 months after the end of the financial year shall be sent to the tenants. If selected inmate representation, sent company instead for this. At the same time sent financial statements attached to the annual report and transcript of the audit Protocol to the Municipal Board of Directors and supervisors for the national building Fund.

(2). If the supervisor Municipal Council after the review of the financial statements requires changes in the company, you should friplejebolig the supplier no later than 6 weeks after receipt of the notice to make the required changes and send out corrected accounting for tenants or resident representation as well as for Municipal Council and the national building Fund.

(3). Accounts must be submitted to the country's building Fund in a computerised form in accordance with the guidelines laid down by the National Building Fund. The guidelines must be approved by Foreigners-, Integration-and the Ministry of housing.

(4). The EDPS Municipal Council can demand that the computer-based accounts in accordance with paragraph 3, at the same time be sent to the Municipal Council.

(5). The accounting information of the national building Fund can be disclosed to Foreigners-, Integration-and Ministry of housing for statistical purposes.

Revision



§ 21. The annual accounts must be audited by an approved auditor. The review must be carried out in accordance with good public audit practice, as that term is defined in section 3 of the law on the revision of the State's accounts, etc.

(2). The auditor must have access to inspect all accounting material and all holdings and are entitled to get all the information and assistance as is deemed necessary for the execution of the audit. Friplejebolig the supplier shall give the Auditor General access to carry out the examinations, as this finds necessary.

(3). Auditor shall immediately report to the local authority, if the auditor finds irregularities of major importance for the economic operation of the homes, or if the auditor becomes aware of offences or breaches of regulations of major importance. The auditor must also report to the Municipal Council, if there is uncertainty as to whether friplejebolig the supplier can meet its financial obligations.

(4). The auditor must conduct the audit Protocol. In audit Protocol introduced report on which the audit work performed, as well as all significant conditions which have given rise to comments, including circumstances where there is uncertainty as to whether friplejebolig the supplier has acted in accordance with the applicable rules.

§ 22. Auditor must declare with high degree of certainty that the loans obtained for construction or redevelopment, improvement and maintenance of the homes, fully used for these purposes. If a loan is used for maintenance, the auditor also declare that for the particular maintenance work only debited to this year's benefits on the property's appropriation accounts for maintenance.

(2). The auditor must ensure that incurred maintenance costs corresponding to the charges made on the appropriation accounts according to § § 8-10.

(3). The auditor must ensure that losses on rental availability and companies moving away is charged at the special reserve account in accordance with the rules laid down in section 13.

Pledge



§ 23. Mortgages of properties covered by the friplejebolig law for the notification for registration in the land register shall be accompanied by the following declaration: ' the notified mortgage made security for loans granted for the construction, alteration, improvement or maintenance of the property. '

Chapter 3 Municipal Board's oversight of the operation


§ 24. Municipal Board of Directors oversees the operation of friplejeboligerne and shall ensure that the operation is in accordance with the relevant provisions of the Act and with the regulations issued under this. The Municipal Council must also ensure that the Declaration required by section 65 (b), paragraph 1, are things like.

§ 25. The Municipal Council shall ensure that accounting materials are submitted in accordance with the rules laid down in article 20 and carry out a critical review of this.

(2). As part of the financial review process shall ensure that allocation of the municipal joint costs between residential and service areas shall be carried out in accordance with section 17. If a thing like ratio leads to an obvious unfair distribution, to the detriment of the tenants, the local authority may require that the distribution in place shall be made on the basis of gross etagearealer.

(3). The Municipal Council shall ensure that the size of the administrative cost of the accommodation does not exceed the actual costs incurred. If the administrative staff is also involved in the administration of service areas or other tasks, the Municipal Council shall ensure that the share of the cost imposed on the homes, are justified by objective and substantive criteria.

(4). The Municipal Council shall ensure that any operating deficit in housing rentals in the budget it is assumed to be applied over a maximum of 3 years. The Municipal Council shall ensure that any operating profit that is not needed to cover deficits from previous years or under-funding of improvements and maintenance work carried out after the establishment of friplejeboliger of the basic regulation. Article 91, paragraph 1, shall be included in the budget and it is assumed to be applied over a maximum of 3 years.

(5). The Municipal Council may for friplejebolig supplier Bill ask his accountant about a separate declaration on specified conditions, including whether the submitted material complies with the financial provisions in force.

section 26. If the submitted financial material gives cause for criticism, the Municipal Council may impose Municipal Council friplejebolig the supplier to carry out the measures, as deemed necessary, including to increase or decrease the rent. If deemed necessary, the Council call an auditor, who is appointed by the municipality, for the expense of the supplier shall examine the accounts and friplejebolig economy and delivers a report to the Municipal Council.

Chapter 4 Disposal for continued use as friplejeboliger § 27. The sale of friplejeboliger and service area to another friplejebolig supplier must be approved by foreigners-, integration-and boligministeren. It is the responsibility of the new friplejebolig supplier to ensure the commissioning of the Minister's approval. By request for approval must be accompanied by information about 1) assignor and assignee names and REGISTRATION numbers, 2) the property's address, the cadastral number, a possible BOSSID and registration number in the national building Fund, 3) number of friplejeboliger in the property, 4) evidence that the transferee is certified to provide at least the same benefits as the transferor. If the certification on the agreed takeover date is more than 5 years old, must also be sent with information about which friplejeboliger the transferee has operated within the last 5 years, 5) the terms of the handover, 6) takeover date and 7) documentation for the size of the amount to be adjusted in accordance with § 86.

(2). By divestments, in which the price is determined on the basis of deposits equity, must also be accompanied by proof of deposit borrowing, and to those loans fully used for the construction or redevelopment, improvement or maintenance of the property. The same is true for "skyggelån", see. section 4, paragraph 4, 2. paragraph, and article 6 (2), (3). PT.

(3). By divestments, in which the price is determined on the basis of the property value at the last assessment, must be accompanied by an indication of this.

(4). Aliens-, integration-and boligministeren may require additional information for use in the processing of the application for approval.

(5). Aliens-, integration-and boligministeren shall inform the municipality, the national building Fund, Construction injury Fund, the National Board of health, the State Administration and the mortgage companies who have mortgages on the property, while at the same time, that approval shall be sent to the new friplejebolig supplier. By approval of the sale of friplejeboliger, which is not granted or have been granted public aid, however, does not happen under the direction of the national building Fund, Building damage Fund and State Administration.

(6). Paragraphs 1 to 4 shall not apply to friplejeboliger, which operated in rented premises.

section 28. By regulating the amount after § 86 applied Statistics Denmark's total construction cost index for housing for 3. quarter in the year prior to the acquisition date. The adjustment is carried out on the basis of the index of 3. quarter of the previous year, has been granted authorisation to friplejeboligerne.

section 29. The transferee shall bear the costs for the registration of the title deed, as well as any other costs associated with the transfer of the property. However, costs to be borne by the transferor's own lawyer.

section 30. With acquisition date as the cut-off date shall be drawn up of reimbursement statement. In the reimbursement statement be included 1) ongoing operating expenses relating to both homes as service areas, 2) the value of any oil inventory, 3) balances of the appropriation accounts, 4) residents ' deposits and other receivables for current and former tenants, including the repayment requirements for usage-dependent payments, 5) receivables from the current tenants, including claims regarding consumer-dependent payments of arrears, 6) receivables from previous tenants, except for claims that before the sale can be decomposed as losses by companies moving away without prejudice to article. section 13, paragraph 2, 7) outstanding operating profit or operating deficits, there is included in, or has to be factored into the rental after the acquisition date, 8) compensation to the transferor in respect of improvements that have been funded in any way other than as referred to in section 4, paragraph 3 and paragraph 4, 1. section, and section 6 (1), (2). and (3). Item Amount is calculated for the remaining debt on acquisition date would have been on loan to finance the works, see. section 4, paragraph 3, and § 6 (1), (2). point, if such a loan were included and 9) non-written-down allowances under section 5.

section 31. The transferee pursue the property's appropriation accounts according to § § 8-10 and § § 12-13.

section 32. The transfer of a portion of the property, the price shall be fixed as a proportion of the price may be determined in accordance with article 71 of the basic regulation. §§ 68-70. The distribution is according to the gross floor area of the property.

Transfer to uses other than friplejeboliger



section 33. The sale of friplejeboliger for any other use must be approved by foreigners-, integration-and boligministeren. The rules set out in sections 27-32, article 36, paragraphs 2 to 4, as well as section 37 shall apply mutatis mutandis, subject is the responsibility of the transferor to obtain aliens-, integration-and the Housing Minister's approval.

(2). Paragraph 1 shall not apply to friplejeboliger, which operated in rented premises. It is the responsibility of the supplier to inform the Municipal Council friplejebolig and aliens-, integration-and boligministeren that no longer operated in the friplejeboliger property.

§ 34. Aliens-, integration-and boligministeren shall inform the municipality, the national building Fund, Construction injury Fund, the National Board of health, the State Administration and the mortgage companies who have mortgages on the property, while the property's owner shall be informed of the approval.

(2). By approval of the sale of friplejeboliger, which is not granted or have been granted public aid, however, does not happen under the direction of the national building Fund, Building damage Fund and State Administration.

(3). Any State guarantee lapse 8 weeks after notification of acceptance has come forward to mortgage institution, without prejudice. However, section 40 (4). The State guarantee lapses but no earlier than on the takeover date.

section 35. Amounts as a result of the sale shall be paid to the national building Fund in accordance with section 73, paragraph 4, under section 74, paragraph 3, and section 74, paragraph 6, of the basic regulation. section 73 (3), pursuant to section 76, paragraphs 4 and 8, pursuant to section 77, paragraph 2, and section 77, paragraph 5, of the basic regulation. section 76, paragraph 8, under section 78 (5), or under section 79, paragraph 2, and section 79, paragraph 5 of the basic regulation. 78, paragraph 5, shall be due and payable 4 weeks after the agreed takeover date.

(2). Amount according to the said provisions shall be paid by the National Building Fund, shall be paid no later than 8 weeks after the National Building Fund has received notification of the sale and whether the size of the amount to be paid. Payouts are made no sooner than on the agreed overtagelsesdag.

Chapter 5 putting into service for purposes other than friplejeboliger § 36. Friplejeboliger must not without foreigners-, integration-and the Housing Minister's approval is taken in use for other purposes.

(2). The application for approval in accordance with paragraph 1 shall contain information on 1) owner's name and REGISTRATION number, 2) the property's address, land registry number. a possible BOSSID and registration number in the national building Fund, 3) number of friplejeboliger in the property, 4) the future use, 5) latest property valuation, 6) documentation for deposit borrowing and to those loans fully used for the construction or redevelopment, improvement or maintenance of the property.

7) documentation for the remaining debt at "skyggelån", see. paragraph 4 (4) 2, paragraph, or section 6 (2), (3). point, and 8) documentation for the size of the amount to be adjusted in accordance with § 86.


(3). In the case of an application for the partial entry into service for other purposes must also inform the supplier friplejebolig number and address on the housing, to be put to use for other purposes.

(4). If the service areas also optionally partially taken in use for other purposes, the application must contain information on the nature and size of the areas to be taken in use for other purposes, and an explanation of how friplejebolig the supplier with the remaining service areas can meet its obligations to provide care and service across the street from the bearings.

(5). Paragraph 1 shall not apply to friplejeboliger, which operated in rented premises. It is the responsibility of the supplier to inform the Municipal Council friplejebolig and aliens-, integration-and boligministeren that no longer operated in the friplejeboliger property. The notification must be done within 8 weeks after the change of use.

section 37. Aliens-, integration-and boligministeren may require additional information for use in the processing of the application for approval.

section 38. Aliens-, integration-and boligministeren shall inform the municipality, the national building Fund, Construction injury Fund, the National Board of health, the State Administration and the mortgage companies who have mortgages on the property, while the property's owner shall be informed of the approval. For the approval of entry into service for the purpose of friplejeboliger, which is not granted or have been granted public aid, however, does not happen under the direction of the national building Fund, Building damage Fund and State Administration.

(2). Any State guarantee lapse 8 weeks after notification of acceptance has come forward to mortgage institution, without prejudice. However, section 40 (4).

§ 39. Amounts as a result of putting into service for other use shall be paid to the national building Fund in accordance with section 84, paragraph 2, of the basic regulation. section 74, paragraph 3, and section 74, paragraph 6, of the basic regulation. section 73, paragraph 4, under section 84, paragraph 4, of the basic regulation. section 77, paragraph 2, and section 77, paragraph 5, of the basic regulation. section 76, paragraph 8, under section 84, paragraph 5 of the basic regulation. section 79, paragraph 2, and section 79, paragraph 5 of the basic regulation. section 78 (5), pursuant to section 84, paragraph 6, of the basic regulation. section 81, paragraph 1, of the basic regulation. section 79, paragraph 2, or under section 84, paragraph 7, of the basic regulation. section 82, paragraph 1, of the basic regulation. section 79, paragraph 2, shall be due and payable no later than 4 weeks after the aliens-, integration-and boligministeren has approved putting into service for other purposes.

(2). Amount according to the said provisions shall be paid by the National Building Fund, shall be paid no later than 8 weeks after the National Building Fund has received notification of the entry into service for other use and about the size of the amount to be paid.

Chapter 6 State Administration section 40. State Administration can make statements about State guarantee for mortgage loans to finance properties, which has received pledges of State aid within the meaning of the law.

(2). State Administration may grant consent to the loan to finance the improvement and modification work gets security alongside or ahead of government bonds and Government-guaranteed loans.

(3). When properties, which warrants State loans or State-guaranteed loans or subsidised government performance or operating support, changed significantly, be the responsibility of the supplier to inform the State Administration friplejebolig before the change is carried out. State Administration shall determine whether the conditions for aid are changed, so that it must be canceled in whole or in part for the future.

(4). By the partial entry into service for other purposes with or without a prior sale determines State Administration, on the State guarantee and the ongoing support to be terminated in whole or in part. State Administration shall inform the mortgage Department of its decision. The time limit referred to in section 34, paragraph 3, and section 38, paragraph 2, shall be counted in this case from the time when the Administrative decision is arrived at the State mortgage institution.

(5). State Administration determines whether and to what extent awarded or agreed-upon expropriation compensation may be paid to the owner of a friplejebolig property or to be paid as exceptional installments on Government-guaranteed loans or the above loans.

(6). State Administration shall take the final administrative decision in accordance with this chapter.

Chapter 7 miscellaneous provisions § 41. Notwithstanding the provisions in house rules have persons with permanent physical or mental disability or blind and visually impaired persons who are dependent on a service animal, always right to keep such a.

(2). By service animals means leads and service dogs that are specially trained to carry out one or more useful tasks for the persons referred to in paragraph 1.

§ 42. Municipal Board's decisions after this Ordinance cannot be brought before another administrative authority.

Chapter 8 entry into force of section 43. The notice shall enter into force on the 15. September 2015.

(2). Executive Order No. 1244 of 15. December 2008 on the operation, supply and disposal of friplejeboliger, as amended, is repealed.

Aliens-, Integration-and Housing Ministry, the 31. August 2015 Inger Støjberg/Frank B.



Annex 1 Account plan for supported friplejeboliger

Suffered by the account numbers to be used for financial reporting to the country's building Fund.







 







Account





Nr.









Note









Specification









Report-ningskonto in LBF





 





Result-opg. inside-year Budget current year (1,000 DKK)









Budget years ahead (1,000 DKK)







 

 



Expenditure



 

 

 

 

 



 

 



Ordinary expenses



 

 

 

 

 



 

 





Capital expenditure





 

 

 

 

 



 

 

 

 

 

 

 

 





1





*





Net capital expenditure (resident fee), etableringslån





105.9



 

 

 

 



 

 

 

 

 

 

 

 



 

 





Public and other fixed expenses





 

 

 

 

 



 

 

 

 

 

 

 

 





2



 



Property taxes, etc.





106



 

 

 

 





3





*





Water tax





107



 

 

 

 





4



 



Sewer contribution, toll





108



 

 

 

 





5






*





Refuse collection





109



 

 

 

 



 

 

 

 

 

 

 

 





6



 



Insurance, etc.





110



 

 

 

 



 

 

 

 

 

 

 

 





7



 



Heating in common areas





111.1



 

 

 

 





8



 



Electricity for common areas





111.2



 

 

 

 





9



 



Meter care etc.





111.3



 

 

 

 



 

 

 

 

 

 

 

 





10





*





Administration





112.1



 

 

 

 



 

 

 

 

 

 

 

 





11



 



In all public and other fixed expenses





113.9



 

 

 

 



 

 

 

 

 

 

 

 



 

 





Variable expenses





 

 

 

 

 



 

 

 

 

 

 

 

 





12





*





Cleanliness





114



 

 

 

 



 

 

 

 

 

 

 

 





13





*





Maintenance





115



 

 

 

 





13.1





*





Renewal of the technical installations and the main restoration (section 8)



 

 

 

 

 





13.2



 



Realised expenditure





116.1



 

 

 

 





13.3



 



Thereof covered by the former provisions





116.2



 

 

 

 



 

 

 

 

 

 

 

 





14





*





Maintenance section 9



 

 

 

 

 





14.1



 



Realised expenditure





116.1



 

 

 

 





14.2



 



Thereof are covered by provisions





116.2



 

 

 

 



 

 

 

 

 

 

 

 





15



 



Restoration by vacates (However, not costs, which shall be the responsibility of the tenant vacated) (§ 10)



 

 

 

 

 





15.1



 



Realised expenditure





117.1



 

 

 

 





15.2



 



Thereof covered by the former provisions





117.2



 

 

 

 



 

 

 

 

 

 

 

 





16



 



Special activities



 

 

 

 

 





16.1





*





Operation of the communal laundry room





118.1



 

 

 

 





16.2





*






Share in the facilities operation





118.2



 

 

 

 





16.3





*





Operation of meeting and banquet facilities





118.3



 

 

 

 



 

 

 

 

 

 

 

 





17





*





Miscellaneous





119



 

 

 

 



 

 

 

 

 

 

 

 





18



 



Variable expenses in total.





119.9



 

 

 

 



 

 

 

 

 

 

 

 



 

 





Revaluation reserves





 

 

 

 

 



 

 

 

 

 

 

 

 





19





*





Renewal of the technical installations and the main restoration (section 8)





120



 

 

 

 



 

 

 

 

 

 

 

 





20





*





Provisions for maintenance section 9





120



 

 

 

 



 

 

 

 

 

 

 

 





21



 



Restoration by vacates (However, not costs, which shall be the responsibility of the tenant vacated) (§ 10)





122.2



 

 

 

 



 

 

 

 

 

 

 

 





22



 



Losses by companies moving away, etc. (uncovered refurbishment costs, necessary lawyer-and snooze costs rent arrears and rent default by uudlejede homes) (section 13)





123



 

 

 

 



 

 

 

 

 

 

 

 





23



 



Reserves total





124.8



 

 

 

 



 

 

 

 

 

 

 

 





24



 



Annual total expenditure





124.9



 

 

 

 



 

 

 

 

 

 

 

 



 

 



Extraordinary expenses



 

 

 

 

 



 

 

 

 

 

 

 

 





25



 



Services regarding. loans for improvement works, etc. (including "services" relating to alternatively financed improvements ("skyggelån"), section 4, paragraph 4, and article 6, paragraph 2)

Specification shall be attached to but could not be obtained.





125



 

 

 

 





25.1



 



Installments (account 303.1)





125.1



 

 

 

 





25.2



 



Interest rates





125.2



 

 

 

 



 

 

 

 

 

 

 

 





26



 



Råderets working tenants vacated reimbursed (account 53/303.3)





126.2



 

 

 

 



 

 

 

 

 

 

 

 





27



 



Services regarding. loans for building renovation, etc.





127



 

 

 

 





27.1



 



Installments





127.1



 

 

 

 





27.2



 



Interest, etc.





127.2




 

 

 

 





17.0



 



Excess payment to the Country resident building Fund





127.3



 

 

 

 





27.4



 



÷ Support from National Building Fund Performance





127.4



 

 

 

 



 

 

 

 

 

 

 

 





28



 



Services on loan from the national building Fund



 

 

 

 

 





28.1





*





Særstøttelån





132.4



 

 

 

 





28.2





*





Other driftsstøttelån





132.5



 

 

 

 



 

 

 

 

 

 

 

 





29



 



Loss of order. companies moving away and hire availability



 

 

 

 

 





29.1



 



Loss on rental availability, etc.





129.1



 

 

 

 





29.2



 



Thereof covered by the former provisions





129.2



 

 

 

 





29.3



 



Covered by the friplejebolig supplier





203.1



 

 

 

 





29.4



 



Losses by companies moving away





130.1



 

 

 

 





29.5



 



Thereof covered by the former provisions





130.2



 

 

 

 





18.4



 



Covered by the friplejebolig supplier





203.1



 

 

 

 



 

 

 

 

 

 

 

 





30



 



Settlement of losses from previous years (account 407)





133.1



 

 

 

 



 

 

 

 

 

 

 

 





31



 



Allowance for vacated tenants (råderets works)





135



 

 

 

 





19.3



 



Paid allowance





135.1



 

 

 

 





31.2



 



Thereof transferred to processing by rent increase (account 55/303.3)





135.2



 

 

 

 



 

 

 

 

 

 

 

 





32



 



Extraordinary expenses in total.





137



 

 

 

 



 

 

 

 

 

 

 

 





33



 



Total expenditure





139



 

 

 

 



 

 

 

 

 

 

 

 





34



 



This year's surplus (transferred to accumulated profit or settlement of under-funding of improvement and maintenance works)





140.1

140.2

407



 

 

 

 





35



 



Expenditure and where appropriate profits in total.





150



 

 

 

 



 

 

 

 

 

 

 

 



 

 



Revenue



 

 

 

 

 



 

 



Ordinary income



 

 


 

 

 



 

 

 

 

 

 

 

 





36



 



Rental of housing





201.3



 

 

 

 





37



 



Special increase in improved leasehold (former tenants ' råderets works)





201.8



 

 

 

 



 

 

 

 

 

 

 

 





38



 



Ordinary revenue in total



 

 

 

 

 



 

 

 

 

 

 

 

 





39





*





Interest income





202



 

 

 

 



 

 

 

 

 

 

 

 





40



 



Other ordinary income



 

 

 

 

 





40.1



 



Grants from the owner, including to rent default and loss on companies moving away





203.1



 

 

 

 





56.2



 



Operation of the communal laundry room





203.2



 

 

 

 





25.0



 



Share of common facility operation





203.3



 

 

 

 





40.4



 



Operation of meeting and banquet facilities





203.4



 

 

 

 





40.5



 



Transferred from accumulated result





203.6



 

 

 

 



 

 

 

 

 

 

 

 





41



 



Ordinary revenue in total



 

 

 

 

 



 

 

 

 

 

 

 

 



 

 



Extraordinary income



 

 

 

 

 



 

 

 

 

 

 

 

 





42





*





Grants from the national building Fund





204



 

 

 

 



 

 

 

 

 

 

 

 





43



 



Cash paid allowances by re-letting of improved leasehold (råderets works)





207



 

 

 

 



 

 

 

 

 

 

 

 





44



 



Extraordinary income total





208



 

 

 

 



 

 

 

 

 

 

 

 





45



 



Total revenue





209



 

 

 

 



 

 

 

 

 

 

 

 





46



 



This year's deficit (transferred to account 407)





210



 

 

 

 



 

 

 

 

 

 

 

 





47



 



Revenue and possibly. deficit in total.





220



 

 

 

 



 

 

 

 

 

 

 

 



 

 



Balance per.



 

 

 

 

 



 

 



Assets



 

 

 

 

 



 

 






Fixed assets





 

 

 

 

 



 

 

 

 

 

 

 

 





48





*





The property's acquisition





301



 

 

 

 





49



 



Index adjustment adj. mortgage debt





302



 

 

 

 





50



 



Acquisition cost incl. index adjustment





302.9



 

 

 

 



 

 

 

 

 

 

 

 





51





*





Improvement works, etc.





303.1



 

 

 

 



 

 

 

 

 

 

 

 





52





*





Building renovation, etc. § 12





303.2



 

 

 

 



 

 

 

 

 

 

 

 





53





*





Improvements of individual leases reimbursed (råderets works)





303.3



 

 

 

 



 

 

 

 

 

 

 

 





54



 



Other fixed assets





304



 

 

 

 





54.1





*





Særstøttelån





304.4



 

 

 

 





54.2





*





Other driftsstøttelån





304.5



 

 

 

 



 

 

 

 

 

 

 

 





55



 



Fixed assets total





304.9



 

 

 

 



 

 

 

 

 

 

 

 



 

 





Current assets





 

 

 

 

 



 

 

 

 

 

 

 

 



 

 





Receivables





 

 

 

 

 





56.1





*





Rent Inc. heat





305.1



 

 

 

 





56.2



 



Residents ' deposits





305.2



 

 

 

 





35.0





*





Unfinished spending accounts





305.3



 

 

 

 





35.0



 



Companies moving away, hence to debt collection





305.4



 

 

 

 





56.5





*





Completed consumer accounts





305.5



 

 

 

 





56.6



 



Other debtors





305.6



 

 

 

 





35.2



 



Prepaid expenses





305.7



 

 

 

 





56.8



 



Mortgage payments





305.8



 

 

 

 



 

 

 

 

 

 

 

 





57





*






Securities (tradable)





306



 

 

 

 



 

 

 

 

 

 

 

 



 

 





Inventory





 

 

 

 

 





36.1



 



Cash in hand





307.1



 

 

 

 





58.2



 



Bank inventory





307.2



 

 

 

 



 

 

 

 

 

 

 

 





59



 



Current assets total





309.9



 

 

 

 



 

 

 

 

 

 

 

 





60



 



Assets total





310



 

 

 

 



 

 

 

 

 

 

 

 



 

 



Liabilities



 

 

 

 

 



 

 

 

 

 

 

 

 



 

 





Revaluation reserves





 

 

 

 

 



 

 

 

 

 

 

 

 





61





*





Renewal of the technical installations and the main restoration (section 8)





401



 

 

 

 



 

 

 

 

 

 

 

 





62





*





Provisions for maintenance section 9





401



 

 

 

 



 

 

 

 

 

 

 

 





63





*





Restoration by companies moving away (though not expenditure, which shall be the responsibility of the tenant vacated)





402



 

 

 

 



 

 

 

 

 

 

 

 





64





*





Losses by companies moving away, etc. (uncovered refurbishment costs, necessary lawyer-and snooze costs rent arrears and rent default by uudlejede homes) (section 13)





405



 

 

 

 



 

 

 

 

 

 

 

 





65





*





Other reserves





406



 

 

 

 





40.5





*





Provisions relating to udamortiserede priorities





406



 

 

 

 





65.2





*





Provisions relating to ' skyggelån '





406



 

 

 

 



 

 

 

 

 

 

 

 





66



 



Reserves total





406.9



 

 

 

 



 

 

 

 

 

 

 

 





67





*





Accumulated result





407



 

 

 

 



 

 

 

 

 

 

 

 





68



 



Revaluation reserves +/-accumulated result





407.9



 

 

 

 



 

 

 

 

 

 

 

 



 

 





Long-term liabilities





 


 

 

 

 





69



 



Financing of acquisition Originally mortgages





408



 

 

 

 



 

 

 

 

 

 

 

 





70



 



Owners of capital (capital)





408.5



 

 

 

 



 

 

 

 

 

 

 

 





71



 



Residents ' deposits





409



 

 

 

 



 

 

 

 

 

 

 

 





72



 



The property's depreciation account

(outstanding priorities)





411



 

 

 

 



 

 

 

 

 

 

 

 





73



 



Financing of the acquisition of all





412.9



 

 

 

 



 

 

 

 

 

 

 

 





74



 



Other loans:



 

 

 

 

 



 

 

 

 

 

 

 

 





74.1



 



Loans for improvements

Specification shall be attached to but could not be obtained.





413.1



 

 

 

 





74.2



 



Loans for building refurbishment (maintenance)





413.2



 

 

 

 



 

 

 

 

 

 

 

 





75



 



Særstøttelån (LBF)





415.4



 

 

 

 





76



 



Other driftsstøttelån





415.5



 

 

 

 



 

 

 

 

 

 

 

 





77





*





Other long-term liabilities





416



 

 

 

 



 

 

 

 

 

 

 

 





78



 



Long-term liabilities, total





417



 

 

 

 



 

 

 

 

 

 

 

 



 

 





Short-term debt





 

 

 

 

 



 

 

 

 

 

 

 

 





79





*





Unfinished spending accounts





419



 

 

 

 



 

 

 

 

 

 

 

 





80





*





Accrued expenses





421



 

 

 

 





81





*





Deposits and prepaid rent (residents ' deposits, which are not covered by the original funding)





423



 

 

 

 





82



 



Bank loans





424



 

 

 

 



 

 

 

 

 

 

 

 





83



 



Other short-term liabilities



 

 

 

 

 





83.1



 



Revaluation account





425.2



 

 

 

 






83.2



 



Completed consumer accounts





425.3



 

 

 

 





51.8



 



Exchange adjustment





425.4



 

 

 

 



 

 

 

 

 

 

 

 





84



 



Contingent liabilities and the value of the property by the continued use of friplejeboliger

Original acquisition cost

Index adjustment adj. mortgage debt

Owner's capital

Regulation of owner's capital contributions, see. § 86

Loans for maintenance

Loans for improvements

Write-down of equity settled





440



 

 

 

 















Annex 2 Fixed notes

The notes, which, according to the Ordinance on operation and disposal of friplejeboliger associated with the account schedule should be included in the financial statements, must, as a minimum, contain the following information and specifications: item No.









Specification









Reporting account in LBF





 

 





1







Priority with nominallån:





 

 

 



 



Reserves equivalent to mortgage repayments





101.1



 

 



 



Priority interest and reservefonds contributions





101.2



 

 



 



Excess inmate payments





101,3



 

 



 



-Interest insurance





102.1



 

 



 



Performance assurance





102.2



 

 



 



Performance support





102.3



 

 



 

 

 

 

 



 





Services relating to outstanding priorities:





 

 

 



 



Share to friplejebolig supplier





105.1



 

 



 



Proportion to the country's building Fund





105.2



 

 



 

 

 

 

 



 



Net Capital Expenditure (Resident Fee)





105.9



 

 



 

 

 

 

 



 





Priority with inflation-indexed loans:





 

 

 



 



Reserves equivalent to mortgage repayments





101.1



 

 



 



Priority interest and reservefonds contributions





101.2



 

 



 



-Interest-only contribution





104.1



 

 



 



-Interest contributions





104.2



 

 



 



Performance support





104.3



 

 



 

 

 

 

 



 





Services relating to outstanding priorities:





 

 

 



 



Share to friplejebolig supplier





105.1



 

 



 



Proportion to the country's building Fund





105.2



 

 



 

 

 

 

 



 



Net Capital Expenditure (Resident Fee)





105.9



 

 



 

 

 

 

 





10







Administrative contribution:







112.1



 

 



 



Contribution per unit of total leasing



 

 

 



 



Management contribution in all

Specification shall be attached to but could not be obtained (staff costs, etc.)



 

 

 



 

 

 

 

 





13.1







Renewal of the technical installations and the main restoration (section 8)





 

 

 




 



Terrain





116.1



 

 



 



Building envelope





116.2



 

 



 



Building, housing-/erhvervsenhed





116.3



 

 



 



Building, common Interior





116.4



 

 



 



Building, technical installations





116.5



 

 



 



Stock





116.6



 

 



 



a total of 116



 

 

 



 

 

 

 

 





14







Maintenance section 9





 

 

 



 



Terrain





116.1



 

 



 



Building envelope





116.2



 

 



 



Building, housing-/erhvervsenhed





116.3



 

 



 



Building, common Interior





116.4



 

 



 



Building, technical installations





116.5



 

 



 



Stock





116.6



 

 



 



a total of 116



 

 

 



 

 

 

 

 





16







Special activities





 

 

 



 



Operation of the communal laundry room





118.1



 

 



 



Share in the facilities operation





118.2



 

 



 



Operation of meeting and banquet facilities





118.3



 

 



 

 

 

 

 





17







Miscellaneous







119



 

 



 



The entry must be specified with the type and size of the individual expense category



 

 

 



 

 

 

 

 





28.1







Særstøttelån-services for







132.4



 

 



 



The national building Fund



 

 

 



 



The municipality



 

 

 



 



Mortgage Department



 

 

 



 



State



 

 

 



 



Særstøttelån in total



 

 

 



 

 

 

 

 





28.2







Other driftsstøttelån services to







132.5



 

 



 



The national building Fund



 

 

 



 



The municipality



 

 

 



 



Mortgage Department



 

 

 



 



Other driftsstøttelån total



 

 

 



 

 

 

 

 





39







Interest income





 

 

 



 



The appropriation account under section 8





202



 

 



 



The appropriation account under section 9





202



 

 



 



The appropriation account under section 10





202



 

 



 



The appropriation account under section 12 (sections 63 and 64 of the Act)





202



 

 



 

 

 

 

 





48







The property's acquisition








301



 

 



 



Acquisition primo



 

 

 



 



+ approach in year



 

 

 



 



-departure of the year



 

 

 



 



The property's acquisition at the end of



 

 

 



 

 

 

 

 





51







Improvement works, etc.







303.1



 

 



 



Primo balance



 

 

 



 



+ the improvement works of the year



 

 

 



 



financial aid for the year



 

 

 



 



Total acquisition at the end of



 

 

 



 



Index adjustment primo



 

 

 



 



+ index adjustment during the year



 

 

 



 



Total index adjustment at the end of



 

 

 



 



Amortization and depreciation primo



 

 

 



 



Installments



 

 

 



 



Depreciation



 

 

 



 



Amortization and depreciation at the end of



 

 

 



 



Book value at the end of



 

 

 



 

 

 

 

 





52







Building renovation, etc. (section 12)







303.2



 

 



 



Primo balance



 

 

 



 



+ renovation work in the year



 

 

 



 



financial aid for the year



 

 

 



 



Total acquisition at the end of



 

 

 



 



Index adjustment primo



 

 

 



 



+ index adjustment during the year



 

 

 



 



Total index adjustment at the end of



 

 

 



 



Amortization and depreciation primo



 

 

 



 



Installments



 

 

 



 



Depreciation



 

 

 



 



Amortization and depreciation at the end of



 

 

 



 



Book value at the end of



 

 

 



 

 

 

 

 





53







Improvements of individual leases reimbursed (råderets works)







303.3



 

 



 



Primo balance



 

 

 



 



+ allowances in the year



 

 

 



 



-depreciation



 

 

 



 



Balance end of year



 

 

 



 

 

 

 

 





54.1







Særstøttelån







304.4



 

 



 



For each loan is specified:



 

 

 



 



Lender



 

 

 



 



Balance



 

 

 



 

 

 

 

 



 



In addition, specify the balance in everything on this account



 

 

 



 

 

 

 

 





54.2







Other driftsstøttelån







304.5



 

 



 



For each loan is specified:



 

 

 



 



Lender



 

 

 




 



Balance



 

 

 



 

 

 

 

 



 



In addition, specify the balance in everything on this account



 

 

 



 

 

 

 

 





35.0







Unfinished spending accounts







305.3



 

 



 



Heat



 

 

 



 



El



 

 

 



 



Water



 

 

 



 



Antenna



 

 

 



 



Second



 

 

 



 



Account 35.0/305.3 total



 

 

 



 

 

 

 

 





56.5







Completed consumer accounts







305.5



 

 



 



Heat



 

 

 



 



El



 

 

 



 



Water



 

 

 



 



Antenna



 

 

 



 



Second



 

 

 



 



Account 56.5/305.5 in everything



 

 

 



 

 

 

 

 





57







Securities (tradable)







306



 

 



 



Which securities



 

 

 



 



Acquisition primo



 

 

 



 



+ approach in year



 

 

 



 



-departure of the year



 

 

 



 



Total acquisition at the end of



 

 

 



 



Total positive adjustments primo



 

 

 



 



-write-ups on divested assets



 

 

 



 



+ positive adjustments in the year



 

 

 



 



Total positive adjustments at the end of



 

 

 



 



Total write-downs primo



 

 

 



 



-write-downs on divested assets



 

 

 



 



+ write-downs during the year



 

 

 



 



Total impairment losses at the end of



 

 

 



 



Book value at the end of



 

 

 



 

 

 

 

 





61







Provisions for main restoration & technical renewal (section 8)





 

 

 



 



Opening balance



 

 

 



 



Consumed in the year





a total of 116



 

 



 



This year's reserves





120



 

 



 



Closing balance





401



 

 



 

 

 

 

 





62







Provision for maintenance section 9





 

 

 



 



Opening balance



 

 

 



 



Consumed in the year





a total of 116



 

 



 



This year's reserves





120



 

 



 



Closing balance





401



 

 



 

 

 

 

 





63







Provisions for restoration by vacates (However, not costs, which shall be the responsibility of the tenant vacated))






402



 

 



 



Opening balance



 

 

 



 



Consumed in the year



 

 

 



 



This year's reserves



 

 

 



 



Closing balance



 

 

 



 

 

 

 

 





64







Provisions for losses on rental availability and companies moving away (uncovered refurbishment costs, necessary lawyer-and snooze costs rent arrears and rent default by uudlejede homes)





405



 

 



 



Opening balance



 

 

 



 



Consumed in the year



 

 

 



 



This year's reserves



 

 

 



 



Grants from the owner



 

 

 



 



Closing balance



 

 

 



 

 

 

 

 





65







Other reserves







406



 

 





40.5





Provisions relating to udamortiserede priorities





406



 

 



 



Opening balance



 

 

 



 



Consumed in the year



 

 

 



 



This year's reserves



 

 

 



 



Closing balance



 

 

 



 

 

 

 

 





65.2





Provisions relating to ' skyggelån '





406



 

 



 



Opening balance



 

 

 



 



Consumed in the year



 

 

 



 



This year's reserves



 

 

 



 



Closing balance



 

 

 



 

 

 

 

 





67







Accumulated result







407



 

 



 



Opening balance



 

 

 



 



This year's deficit





210



 

 



 



This year's surplus





140



 

 



 



Budgetary settlement of losses





133.1



 

 



 



Budgetary execution of profits





203.1



 

 



 



Closing balance



 

 

 



 

 

 

 

 





79







Unfinished spending accounts







419



 

 



 



Heat



 

 

 



 



El



 

 

 



 



Water



 

 

 



 



Antenna



 

 

 



 



Second



 

 

 



 



Account 79/419 total



 

 

 



 

 

 

 

 





80







Accrued expenses







421



 

 



 



The entry must be specified with an indication of the nature and amount of the costs related to each kind of costs



 

 

 



 

 

 

 

 

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