Ordinance forms the outline of the financial statements of housing companies JAbschlWUV Ausfertigung date: 22.09.1970 full quotation: "Ordinance forms the outline of the financial statements of housing companies from 22 September 1970 (BGBl. I S. 1334), most recently by article 8 paragraph 12 of the Act of July 17, 2015 (BGBl. I S. 1245) is changed" stand: last amended by article 8 paragraph 12 G v. 17.7.2015 I 1245 for more information on the stand number you see in the menu see remarks footnote (+++ text detection from) : 26.9.1970 +++) (+++ to the application see section 3 +++) prescribed input formula on the basis of §§ 161 and 278 par. 3 of the stock corporation act as well as the § 33 para 1 of the Basic Law g of the Act concerning the employment and economic cooperatives in conjunction with article 129 is in agreement with the Federal Minister of Economics and the Federal Minister for urban development and housing: § 1 (1) housing companies, joint-stock companies, limited partnerships on shares, limited liability companies or registered cooperatives are , the balance sheet have by way of derogation from section 336 paragraph 2 sentence 1 of the commercial code, § 266, para. 2, 3 the adjacent form (pattern) setting up. You have by way of derogation from article 275 par. 2 according to the total cost method or the cost-of-sales method as follows to break down 3 of the commercial code in determining the profit and loss account the item 1: 1 net sales a) from the House management b) from sale of land c) care ability d) from other goods and services;
also they have in determining the profit and loss account according to the nature of expense method to replace the items 2 and 5 by items 2 and 5, as follows: 2. increase or decrease of the stock to sell certain real estate with finished or unfinished buildings and unfinished Services 5. expenses for related supplies and services a) expenses for house management b) expenses for sale land c) expenses for other supplies and services.
(2) on small housing associations (section 267 para 1 of the commercial code) is to apply section 266 (1) sentence 3 of the commercial code according to.
(3) an is Aktiengesellschaft, Kommanditgesellschaft auf Aktien, limited liability company, or registered co-operative society a housing company in the meaning of these regulations, or homes, small settlements and condos within the meaning of the first part of the apartment ownership Act where in the Federal Law Gazette Part III deals with the construction of housing in its own name for the objects of the company as set out in their articles of Association (Statute), supervised apartment buildings , Outline number 403-1, adjusted version built and sold.
Section 2 (1) section 265 paragraph 7 No. 1 of the commercial code may be applied.
(2) construction services on foreign lands are in the balance sheet on the assets side under the heading "B.I.. 5." unfinished services"to expel. Under this item also not invoiced cost of ownership shall be disclosed; the amount of these costs is separately or to specify in the annex, if they have a non-negligible extent. Housing associations are small capital companies within the meaning of article 267 paragraph 1 of the commercial code, have to expel these costs separately in the balance sheet if they make no use of the option pursuant to article 1, paragraph 2. Finished construction work on foreign land claims are in the balance sheet on the assets side under the heading "B.II. 4." Receivables from other goods and services"to expel.
(3) housing companies with savings facilities have on the balance sheet on the liabilities side under "C. liabilities" after posting 3 the post "4. savings deposits" and "5. Payables safes" separately. The following items 4 through 9 are disclosed revenue combined items 6 to 11 (4) in the profit and loss account can in the number 1; in this case the sub-item number must be separately as far as not § 276 of the commercial code is applied, 1(a) to (d) in the annex. 1 second half of sentence need housing companies, which are small capital companies within the meaning of article 267 paragraph 1 of the commercial code, set does not apply.
Footnote (+++ § 2: on the application see section 3 +++) § 2a by way of derogation from § 327, no. 1 of the commercial code § 1 of the commercial code on medium-sized apartment companies with the proviso to be applied to 325 ABS is that the legal representative must submit the balance sheet only where for small housing associations under § 1 para 2 prescribed form electronically to the operators of the Federal Gazette. But in addition separately specify the following items of the form are in the balance sheet or in the notes: on the assets side A. II. 1. land and land rights with residential buildings A. II. 2. land and land rights with business and other buildings A. II. 3. land and land rights without buildings A. II. 4. plots with leases third A. II. 5. buildings on leased land A. II. 6 technical installations and machinery A. II. 7 other plants , Operating and business equipment A. II. 8 assets under construction A. II. 9 paid construction preparation costs A. II. 10 deposits A. III. 1 shares to affiliates A. III. 2. loans to affiliated companies A. III. 3. investments A. III. 4. loans to companies which B. II. 5. receivables from related parties B. II. 6 claims against companies with which a participation ratio is B. III. shares in associated companies liabilities C. 1 bonds of convertible C. 2. amounts owed to credit institutions C. 7 liabilities to affiliated companies C. 8 liabilities towards companies with which there is a participation relationship.
§ 2 b rude in the sense of article 334, paragraph 1 No. 6 of the commercial code is who as a member of the authorized organ or of the Supervisory Board of an apartment company, which is joint-stock company, partnership limited by shares or limited liability company, the provisions of § 1 para 1 or section 2 paragraph 2, 3 or 4, each in conjunction with the adjacent form, outline, form, or content of the financial statements or in the annex to information contravenes.
§ 3 § 2 in the version of the accounts directive implementation Act of July 17, 2015 (Federal Law Gazette I p. 1245) is to apply for the first time to annual accounts for a fiscal year that begins after December 31, 2015. § 2 in the version applicable up to the 22 July 2015 remains applicable on financial statements for fiscal years beginning before January 1, 2016.
section 4 - section 5 (dropped out) § 6 this regulation into force on the day following its promulgation.
Concluding formula of the Federal Minister of justice system form (pattern) (site: BGBl. I, 1987, 772; regarding the details of the changes see footnote) balance sheet asset side A. assets I. intangible assets 1.
Self-created industrial property rights and similar rights and values 2. purchased concessions, industrial property rights and similar rights and values, and paid licenses for such rights and values 3. goodwill 4. payments on account II. tangible fixed assets 1 land and land rights with residential buildings 2. land and land rights with business and other buildings 3. land and rights similar to land without buildings 4. plots with leases third 5 buildings on leased land 6 technical equipment and machines 7 other systems operating and 8 fixtures construction in progress 9 paid construction preparation costs 10 prepayments III financial investments 1. shares in affiliated undertakings 2. loans to affiliated companies 3. participating interests 4. loans to companies, which participating consists 5. Securities assets 6 other loans B. recirculating assets I.
For sale certain plots of land and other resources 1 land and land rights without buildings 2. building preparation costs 3. land and land rights with unfinished buildings 4 plots of land and land rights with deposits paid finished buildings 5 services 6 7 other supplies II. receivables and other assets 1 receivable rental 2. receivables from property sales 3. care activity 4 accounts receivable receivable other deliveries and services 5. receivables from associated companies 6 receivables from companies , with which there is a participation ratio 7 other assets III. marketable securities 1. shares in affiliated undertakings 2. own shares 3. other securities IV. cash and cash equivalents and construction savings 1. cheques, cash, Federal Bank and postal giro balances, credit balances 2. building savings C. accrued expenses D. deferred tax E. active difference of assets offsetting liabilities A. equity I. subscribed capital II. capital reserve III. retained earnings 1. legal reserve 2. reserve for shares on a prevailing or majority businesses involved 3. statutory reserve 4 construction renovation reserve 5 other Winning ruecklagen IV. retained earnings/loss carried forward V. profit / net loss B. provisions 1.
Provisions for pensions and similar obligations 2. tax provisions 3. provision for building maintenance 4. other provisions C. liabilities 1 bonds of convertible 2 liabilities to credit institutions 3. Payables to other lenders 4. received payments 5. liabilities from deliveries and services 6 liabilities from the assumption of by applying change and the exhibition its own currency 7 liabilities to affiliated undertakings 8 liabilities to companies which 9 other liabilities thereof from taxes thereof, in the framework of social security D. accrued expenses E.
Deferred tax liabilities pattern 1 & 2-