Bostadsrättsföreningars sparande för framtida underhållsåtgärder : Vem ska betala för underhållet?

Sammanfattning: Background: The housing associations' transition from progressive to linear depreciation (K2 and K3) has led to increased costs for depreciation, which has resulted in many housing cooperatives reporting large accounting deficits. These new regulations are not adapted for the housing associations, hence there is an ongoing discussion if a new regulatory framework that is adapted for tenant-owner associations is required or if the existing regulations that are in practise are to be regulated. Far, HSB, Bostadsrätterna, Sveriges Bostadsrätts Centrum and Riksbyggen investigate the consequences of a housing association reporting a deficit in the income statement and came to the conclusion that a tenant-owner association may go into deficit, as long as they have good liquidity and have savings to respond to future maintenance procedures. Purpose: Though great emphasis has been placed on tenant-owner associations requiring enough savings for future maintenance procedures, this study intends to investigate the housing cooperative's savings for future maintenance procedures. The study also aims to illustrate whether the selected factors of the study have a connection with housing cooperatives' savings. Method: In this study, a quantitative method has been applied and the sample size is 208 tenant-owner associations. Data has been collected in the form of published annual reports and with the support of key figures, the study has calculated relevant results. To answer the study's second research question, the relationship for the collected data has been analyzed with a correlation analysis and multiple regression analysis. The empirical result has thereafter been analyzed with accepted theories. Result: The study's results show that 50 percent of tenant-owner associations save over SEK 215 per square meter, 25 percent save between SEK 150 - 215 per square meter and that 25 percent save less than SEK 150 per square meter. This means associations that are around SEK 150 per square meter or lower need to review their savings and consider a possible increase in the annual fee. The multiple regression analysis demonstrated a statistical significance on the variables; annual fee and debt. However, the study could not find any significant correlation between the variables depreciation and the age with savings for future maintenance procedures.