English Translation

18 15 Zu a) The costs for the shell NC 36 were not activated by mistake by the association, since an agreement could not be reached with the estate manager of the deceased builder Dusek with regard to the amount of the costs. According to the principles of proper accounting and accounting, on the one hand, the shell construction and on the other hand the obligation towards the builder must be shown with the values to be attached to them on the balance sheet date. The examiner has detailed the obligation against Dusek in the main report text No. 62 et seq., so that it can be referred to. The activated acquisition price for the building is calculated as follows: K Construction costs according to the account of the estate manager 924,700.80 Taxes and fees 6.614.85 Mortgage interest 160.094.40 Schuldschein and registration fees 53.440.- 1.144,850.05 B9ISEEGAe minus entrepreneur profit K 37.000.- and interest receivable by the association_139.439.43 176,439.43 968.410.62 16 To b) The value added tax of K 235,136.70 and the transfer fee of 11 191.761.90 in total K 426.898.60 paid by the association on the acquisition of the property Kamenicka Kostelni (NC 365 and NC 36) The amounts are to be recorded in the sub-account of land and land, as these are ancillary costs for the purchase of land. The clear separation between the land and ground costs and other construction costs is to be seen in the future.