Regulation on forms for the breakdown of the annual accounts of housing undertakings

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JAbschlWUV

Date of completion: 22.09.1970

Full quote:

" Regulation on forms for the breakdown of the annual accounts of housing companies of 22 September 1970 (BGBl. I p. 1334), most recently by Article 8 (12) of the Law of 17 July 2015 (BGBl. 1245).

Status:

Last amended by Art. 8 Abs. 12 G v. 17.7.2015 I 1245

For more details, please refer to the menu under Notes

Footnote

(+ + + Text evidence from: 26.9.1970 + + +) 
(+ + + For application cf.  § 3 + + +) 

  

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Input formula

Pursuant to Sections 161 and 278 (3) of the German Stock Corporation Act and Section 33g of the Law on the Acquisition and Economic Cooperatives in conjunction with Article 129 (1) of the Basic Law, the Federal Minister for Economic Affairs and the Federal Republic of Germany and the Federal Minister for Urban Development and Housing: Unofficial table of contents

§ 1

(1) Housing companies which are limited companies, limited liability companies, companies with limited liability or registered cooperatives, have the balance sheet deviating from section 266 (2), (3), section 336 (2) sentence 1 of the Trade Code shall be drawn up in accordance with the present form (pattern). By way of derogation from Article 275 (2), (3) of the Commercial Code, they shall, in the drawing up of the profit and loss account in accordance with the total cost procedure or the sales cost procedure, be broken down as follows:

1.

Sales revenue

a)

from home management

b)

from the sale of land

c)

of care capacity

d)

from other supplies and services;

In addition, in drawing up the profit and loss account in accordance with the overall cost procedure, they shall replace items 2 and 5 by the following items 2 and 5:

2.

Increase or decrease of the stock on land for sale with finished or unfinished buildings as well as unfinished services

5.

Expenses for related deliveries and services

a)

Expenditure on household management

b)

Expenses for sales plots

c)

Expenses for other deliveries and services.

(2) In the case of small housing companies (Section 267 (1) of the Commercial Code), Section 266 (1) sentence 3 of the Commercial Code is to be applied accordingly. (3) A limited liability company, limited liability company, or limited liability company, or A registered cooperative is a housing company within the meaning of these provisions if, in accordance with the subject matter of the company laid down in its Statute (Staff Regulations), it deals with the construction of housing in its own name, cares for housing or Own homes, small settlements and condominies in the sense of the first part of the Residential property law is established and sold in the revised version published in the Bundesgesetzblatt part III, outline number 403-1. Unofficial table of contents

§ 2

(1) § 265 (7) (1) of the Commercial Code may be applied. (2) Unfinished construction services on foreign land are to be shown in the balance sheet on the assets side under the item "B.I.5. unfinished services". This item shall also be subject to unequal operating costs; the amount of such costs shall be indicated separately or shall be indicated in the Annex if they have a not insignificant amount. Housing undertakings which are small capital companies within the meaning of Article 267 (1) of the Commercial Code shall bear these costs separately in the balance sheet if they do not make use of the right to vote in accordance with Article 1 (2). Claims made from finished construction services on foreign land are to be shown in the balance sheet on the assets side under item "B.II.4. Claims from other deliveries and services". (3) Housing companies with savings institutions have in the Balance sheet on the Passive side under " C. Liabilities "after item 3 the items" 4. Savings deposits "and" 5. Liabilities from savings letters " shall be rejected separately. The following items 4 to 9 shall be items 6 to 11. (4) In the profit and loss account, the sales revenue may be shown in the number 1; in this case, unless Article 276 of the Commercial Code is applied, the subheading No 1 (a) to (d) shall be shown separately in the Annex. Housing undertakings, which are small capital companies within the meaning of Article 267 (1) of the Commercial Code, do not need to apply the second sentence of the second sentence.

Footnote

(+ + + § 2: For application, see § 3 + + +) Unofficial table of contents

§ 2a

By way of derogation from Section 327 (1) of the Commercial Code, Section 325 (1) of the Commercial Code shall apply to medium-sized housing companies with the proviso that the legal representatives only take stock of the balance sheet in the case of small housing companies according to § 1 (2) Must be submitted electronically to the operator of the Federal Gazette. However, in the balance sheet or in the Annex, the following items of the form shall also be specified separately:

On the active page

A. II.

Land and real estate rights with residential buildings

A. II. 2.

Land and real estate rights with business and other buildings

A. II. 3.

Land and the same rights without buildings

A. II. 4.

Land with inheritance rights of third parties

A. II. 5.

Buildings on foreign land

A. II. 6.

technical equipment and machinery

A. II. 7.

Other equipment, operating and business equipment

A. II. 8.

Facilities under construction

A. II. 9.

Construction Preparation Costs

A. II. 10.

Payments made

A. III. 1.

Shares in affiliated companies

A. III. 2.

Lending to affiliated companies

A. III. 3.

Participations

A. III. 4.

Loans to companies with which there is an equity relationship

B. II. 5.

Claims against affiliated companies

B. II. 6.

Claims against companies with which an equity ratio exists

B. III.

Shares in affiliated companies

On the Passive side

C. 1.

Attached Convertible

C. 2.

Liabilities to credit institutions

C. 7.

Liabilities to affiliated companies

C. 8.

Liabilities to companies with which an equity ratio exists.

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§ 2b

Contrary to the provisions of Section 334 (1) No. 6 of the Commercial Code, who acts as a member of the representative body or the supervisory board of a housing company, the public limited company, limited partnership on shares, or A company with limited liability is to comply with the provisions of § 1 (1) or § 2 (2), (3) or (4), in conjunction with the attached form, on the structure, form or content of the annual financial statements or in the notes to be provided in the notes. shall be contrary. Unofficial table of contents

§ 3

§ 2 in the version of the Accounting Directive Implementation Act of 17 July 2015 (BGBl. I p. 1245) shall be applied for the first time on annual accounts for a financial year beginning after 31 December 2015. On annual financial statements for financial years beginning before 1 January 2016, § 2 shall continue to apply in the version valid until 22 July 2015. Unofficial table of contents

§ 4

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§ 5

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§ 6

This Regulation shall enter into force on the day following that of its announcement. Unofficial table of contents

Final formula

The Federal Minister for Justice Unofficial table of contents

Annex Form
(pattern)

(Fundstelle: BGBl. I 1987, 772;
as regards the individual amendments, see Footnote)

Balance sheet
Active page
A.	Fixed assets
	I.	Intangible assets
		1.	Self-created industrial property rights and similar rights and values
		2.	Licences, industrial property rights and similar rights and values, as well as licenses on such rights and values
		3.	Goodwill or goodwill
		4.	Payments made
	II.	Tangible assets
		1.	Land and real estate rights with residential buildings
		2.	Land and real estate rights with business and other buildings
		3.	Land and the same rights without buildings
		4.	Land with inheritance rights of third parties
		5.	Buildings on foreign land
		6.	technical equipment and machinery
		7.	other facilities Operating and business equipment
		8.	Facilities under construction
		9.	Construction Preparation Costs
		10.	Payments made
	III.	Financial Assets
		1.	Shares in affiliated companies
		2.	Lending to affiliated companies
		3.	Participations
		4.	Loans to companies with which there is an equity relationship
		5.	Assets of fixed assets
		6.	other lending
B.	Circulatory assets
	I.	For sale certain land and other supplies
		1.	Land and the same rights without buildings
		2.	Construction Preparation Costs
		3.	Land and real estate rights with unfinished buildings
		4.	Land and real estate rights with finished buildings
		5.	unfinished services
		6.	other stocks
		7.	Payments made
	II.	Receivables and other assets
		1.	Requests from renting
		2.	Claims from land sales
		3.	Requirements arising from care
		4.	Claims arising from other deliveries and services
		5.	Claims against affiliated companies
		6.	Claims against companies with which an equity ratio exists
		7.	other assets
	III.	Securities
		1.	Shares in affiliated companies
		2.	Own shares
		3.	other securities
	IV.	Liquid funds and building savings
		1.	Cheques, cash balances, Bundesbank and post-giro balances, credit for credit institutions
		2.	Building savings
C.	Clearance of accounts
D.	Active deferred taxes
E.	Active goodwill amount from the balance sheet
Passive page
A.	Equity
	I.	Subscribed capital
	II.	Capital reserves
	III.	Profit reserves
		1.	legal reserve
		2.	Reserve for shares in a dominant or majority-owned company
		3.	Statutory reserve
		4.	Rebuilding reserve
		5.	other profit reserves
	IV.	Profit proposal/loss contribution
	V.	Annual surplus/annual loss
B.	Provisions
		1.	Provisions for pensions and similar obligations
		2.	Tax provisions
		3.	Return for construction maintenance
		4.	other provisions
C.	Liabilities
		1.	Bonds of this convertible
		2.	Liabilities to credit institutions
		3.	Liabilities to other lenders
		4.	received payments
		5.	Liabilities from deliveries and services
		6.	Liabilities arising from the assumption of a drawn change and the issuing of own bills of exchange
		7.	Liabilities to affiliated companies
		8.	Liabilities to companies with which an equity ratio exists
		9.	other liabilities of which taxes are payable under social security
D.	Clearance of accounts
E.	Passive deferred taxes

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