Chapter 1. Introductory provisions
section 1 of this regulation provides in connection with 7
Cape. and Chapter 8. 3 and 8 – 12 § § the budget law (2011:203).
section 2 of the regulation, applies to administrations under the Government. For
business works, however, only chapter 2. paragraph 7 of the first paragraph, (5)
Cape. 1, 2 and 6 sections and Chapter 7. 2 §.
section 3 of the Ordinance shall apply subject to the
another regulation or of the Government's decision in a single
case.
Chapter 2. Financing of investments and lending
section 1 of the fixed assets used in a regulatory
activities will be financed with the loan limit at the national debt Office, if
subject to paragraphs 3 to 5.
The Government decides specifically where the maximum amount of a
Government loans.
section 2 of The Government accumulated loans according to § 1 shall not substantially
differ from the corresponding asset carrying values at 30
June and 31 december.
The Swedish national debt Office will determine the loan terms that are based on
Treasury's borrowing costs on the capital market.
paragraph 3 of the fixed assets used in a regulatory
activities may entirely or partially financed by contributions
received from non-governmental donors.
4 section a fixed asset may be financed with such
sales revenue referred to in Chapter 5. paragraph 2 of the first paragraph.
§ 5, a fixed asset may be acquired by a
Authority enters into a contract hire or hire purchase (leasing). A
such an agreement may be concluded only if the terms of
the whole economic life of the asset, leads to a lower
cost for the State than the acquisition through purchase.
A contract for the sale and lease-back or repurchase or
other similar contractual forms must only meet after a
especially the authority of the Government.
6 § infrastructure fixed asset to be financed
with the appropriation or with such sales revenue referred to in
Chapter 5. paragraph 2 of the first paragraph.
section 7 of The Authority shall not, without the Government's consent acquire
shares in a company, make capital contributions
or otherwise increase the State's voting or ownership interest in a
companies.
An action under the first paragraph shall be financed through appropriations.
section 8 an authority shall not, without the consent of the Government decide
If lending.
Lending according to the Regulation (2011:211) for lending and
guarantees shall be financed through a loan limit at the national debt Office. Other
lending will be financed with grants.
Chapter 3. Working capital and deposited funds
paragraph 1 of the working capital may be financed with credit on the account
or with any other credit limit at the national debt Office.
The Swedish national debt Office will determine the credit terms are based on
Treasury's borrowing costs on the capital market.
section 2 of the Government decides for each financial year if the maximum
the amount of government loans.
section 3, an authority that has been assigned an account in
The Swedish national debt Office will use this for the cash and cash equivalents
authority is disposes of its activities.
After a special decision by the Government, while another account in
The Swedish national debt Office can be used.
4 § funds deposited with an authority shall, unless
specific reasons speak against it, deposited on the Agency's
interest account at the national debt Office. Interest shall be credited
depositor.
Chapter 4. Grant funds and interest account
section 1 of the grant funds to be allocated to a Government account
a given month shall be deposited into the account the 25 of the
the month.
Transfers to or from a government interest account shall
enforced by the Swedish national debt Office.
section 2 Has an authority during the current budget year is assigned
additional funds on an appropriation that will be taken to the
the Agency's account, the Swedish national debt Office transfer
the amount evenly distributed on the payment dates that
remains during the financial year, unless the Government has decided
other things.
If the Government decided on a withdrawal of appropriations,
that has been brought to the Agency's account, the amount
remaining to transfer to the Authority's fixed-income account under
the financial year is reduced as specified in the first subparagraph.
If the suspension exceeds the transfers that remains under
financial year, the refund made under paragraph 3.
section 3, an authority that has been assigned the grant amount which may not
appropriated the following financial year shall, if the funds allocated to
the Agency's account, reverse the amount plus interest from
the end of the year to the date of repayment. The amount to be
over to the State's main account as soon as possible after the decision on the
the cancellation of the grant amount is registered in
the information system Hermes.
section 4 of an authority that receives income that it may not be
Dispose, shall transfer funds to the State's central account. If
revenue is on a smaller scale, the funds instead
credited to the Agency's account at the national debt Office for
no later than the close of the financial year shall be carried over to the State
Central account.
§ 5 an authority can dispose of amounts not to be transferred
to an account may take advantage of the State's central account
payments attributable to the facility.
Chapter 5. Appropriation of payments
paragraph 1, the Government has decided on the sale of property as a
Authority manages, it shall report the income to the
income title, unless the Government decided otherwise.
In 2-5 paragraphs set out how an authority is to receive income in the
cases it has decided on the sale.
section 2 If the property has been used in a business that the Government
has announced an investment plan for, the authority may
outlining the income to finance investments that are included
in the plan.
Provisions for disposition of the proceeds from the sale of
property not used for such activities as referred to in
the first paragraph is in 3-5 paragraphs.
§ 3 If the property has been financed with loans, debt
are regulated. A surplus may be disposed of by the authority of the
activities where the sold property is used.
If the sale relates to immovable property or shares, shall be a
any surplus income is recognised in the title.
section 4 If such property was financed with grants, the part of
income equal to the book value of the asset transferred
to the State's central account and recognized against income title. A
any surplus must be disposed of by the authority of the
activities where the sold property is used.
If the sale was effected by the invärderad property used in the
operations, the Agency may dispose of the whole income of the
activities where the sold property is used.
If the sale relates to immovable property or shares, shall be
income is recognised in the income title.
§ 5 If the property has been financed otherwise than by appropriations
or loans, the Agency may dispose of the income in the
activities where the sold property is used.
section 6 of the provisions of paragraphs 1 to 5 shall not apply to income from
sale of goods voluntarily requested State
provides as part of a fee-based business.
Rules on such income is available in the fees regulation
(1992:191).
Chapter 6. Disposition of other non-State resources
(1) an authority may receive and dispose of non-governmental
funds, if the income is of a temporary nature or less
scope and it doesn't discredit of authority
impartiality in its public authority or otherwise harm its
reputation.
An agency may not enter into agreements whereby the authority
receives the funds referred to in the first subparagraph, if the agreement
an increased need for funds from the State budget or to higher
fees must be charged in contributory activities.
The first and second subparagraphs shall not apply in cases where the law of a
authority to receive and dispose of non-government resources
be regulated in other ways.
Chapter 7. The yield required capital
(1) an authority which disposes a return required
capital, since the annual report was completed, paying
an amount equal to the State's required rate of return to the State
Central account and report the income amount against the title.
If the yield requirement cannot be met, the corresponding
amounts recognised in the balance sheet line authority. A
any accumulated amount should also be reported.
In the amounts referred to in the first and second subparagraphs shall bear interest
included, calculated in accordance with the State's yield rate, from
the new fiscal year start date until payment is made to the
the State's main account.
section 2 of the Government decides on the regulation of capital losses
may require a capital writedown of the yield requirement.
Such losses must be reported to the Government as soon as
as possible, but no later than 1 March of the year following the budget year
that write-down concerns.
Chapter 8. Enforcement regulations
section 1 of the national financial management authority shall communicate the provisions
necessary for enforcement of this regulation. Regulations
for the enforcement of Chapter 2. paragraphs 1 and 2, Chapter 3. 1, 3 and
4 sections and Chapter 4. may, however, be notified only after consultation with the
The Swedish national debt Office.