Order of the Government of the Czechoslovak Socialist Republic No. 100 / 1985 Coll.
Decree of the Government of the Czechoslovak Socialist Republic amending and supplementing the Government of the Czechoslovak Socialist Republic No 161 / 1980 Coll., on the Financial Management of Production Units and Enterprises
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Effective from 01.01.1986
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100
GOVERNMENT REGULATION
Czechoslovak Socialist Republic
of 24 October 1985
amending and supplementing the Decree of the Government of the Czechoslovak Socialist Republic No 161 / 1980 Coll., on the Financial Management of Production Units and Enterprises
The Government of the Czechoslovak Socialist Republic mandates for the implementation of the Economic Code No. 109 / 1964 Coll., as amended (full version No. 45 / 1983 Coll.), Act No. 53 / 1966 Coll., on the Protection of the Agricultural Soil Fund, as amended (complete version No. 124 / 1976 Coll.), Act No. 134 / 1970 Coll., on the State Budget Rules of the Czechoslovak Federation and on the Principles for the Management of Budgetary Funds of the State Budget of the Federation and Republics (Budget Rules), and Act No. 161 / 1982 Coll.
Decree of the Government of the Czechoslovak Socialist Republic No 161 / 1980 Coll., on the financial management of production units and enterprises, is amended as follows:
Article 5 (1) reads as follows:
"(1) Production unit uses profit in the following order:
(a) the contributions and payments of taxes by the production unit to the State budget, the national committee budget and the State funds;
(b) allocations to the turnover fund;
(c) allocations to the IF;
(d) allocations to the technical development fund;
(e) allocations to the reserve fund;
(f) allocations to the cultural and social needs fund and to the remuneration fund;
(g) for other purposes laid down by specific provisions;
(h) to the additional levy to the central authority. ';
2. Article 8 (1) reads as follows:
"(1) The production unit establishes:
(a) the investment fund;
(b) a technical development fund, save as otherwise provided in the Specific Regulation (1);
(c) the remuneration fund;
(d) a fund of cultural and social needs;
(e) the reserve fund;
(f) the fund of material export stimulation. ';
3. in Paragraph 8 (4), the words "points 1 and 3 and (b) (1) to (3) 'are replaced by the words" to (d)';
4. Article 8 (5) reads as follows:
"(5) The scope of the creation and use of the funds referred to in paragraph 1 (a) to (c) and, where appropriate, in paragraph 2, shall be governed by the status of the production economic unit. (2) '.
5. Article 9 (1) reads as follows:
"(1) The reserve fund of the production unit shall consist of:
(a) an allocation of profits from the production unit;
(b) transfer of undistributed profits pursuant to § 5 and 10;
(c) the allocation from the export material stimulus fund;
(d) by transfer from other sources provided for in specific provisions. "
6. In Paragraph 9 (2), the following sentence is added at the end: "The retained earnings of the undertakings incorporated into the production unit transferred to the following year shall be included in the set limit of the Fund's maximum balance (Section 10 (3))."
7. Article 9 (3) reads as follows:
"(3) The reserve fund of the production unit shall be used:
(a) to meet the needs referred to in Articles 5 (1) and 10 (1) and for the purposes laid down in the special regulation;
(b) to cover losses or, where appropriate, higher costs or lower revenues incurred by undertakings under the decisions of the production unit;
(c) to cover losses and risks arising from export, unless another special-purpose fund is designated to cover them;
(d) to cover expenditure in socialist competition under a special rule, 4)
(e) to cover losses on the physical disposal of unused stocks and on the sale of unused stocks, unless another special-purpose fund is designated to cover them;
(f) to cover costs exceeding the planned costs of preparing and verifying new products and technologies;
(g) to cover the risks arising from the research and development activities of the research and development base organisations incorporated into the production unit;
(h) to take over the bank loan guarantee;
(i) for other purposes determined on a proposal from the central authority supervisor to the competent Ministry of Finance; The Ministry of Finance of the Czech Socialist Republic and the Ministry of Finance of the Slovak Socialist Republic proceed in agreement with the Federal Ministry of Finance. "
8.
(1) The company uses profit in the following order:
(a) the contributions and payments by the undertaking to the State budget, the national committee budget and the State funds;
(b) to the production unit;
(c) allocations to the turnover fund;
(d) allocations to the IF;
(e) allocations to the technical development fund;
(f) the allocation to the fund of remuneration on the basis of the approval of the superior central authority (§ 23) and the allocation to the fund of cultural and social needs;
(g) for other purposes laid down by specific provisions, with the agreement of the production unit.
(2) If the profit is not sufficient to meet the needs referred to in points (b) to (g) of paragraph 1, the firm will cover those needs to the extent authorised by the production unit.
(3) A profit not distributed in accordance with paragraph 1, plus, where appropriate, additional resources to be distributed, shall be transferred by the undertaking to the following year or to the reserve fund of the production unit at the amount fixed in advance by the production unit. "
9.
Enterprise funds
(1) The company establishes:
(a) the turnoff fund, unless otherwise specified in the specific Regulation (5);
(b) the investment fund;
(c) a technical development fund, save as otherwise provided in the Specific Regulation (1);
(d) the remuneration fund;
(e) a fund of cultural and social needs.
(2) The arrangements for the establishment and use of the Funds referred to in paragraph 1 are laid down in specific provisions. 6)
(3) In determining the extent to which the funds referred to in points (a) to (d) of paragraph 1 are to be created and used at the level of the undertaking, the application of Article 8 (5) shall be treated mutatis mutandis.
(4) The company may, with the agreement of the central authority supervisor issued in agreement with the relevant Ministry of Finance, set up additional special-purpose funds (e.g. a risk fund). The arrangements for the creation and use of such funds shall be determined by the central supervisor in agreement with the relevant Ministry of Finance. ';
10. Article 17 (2) reads as follows:
"(2) A profit which has not been distributed by analogy in accordance with Article 5 (1), plus, where appropriate, additional resources to be distributed, shall be transferred by the firm at the end of the year at the rate fixed in advance by the superior central authority to its reserve fund (Article 19 (3)) or transferred to the sectoral reserve fund."
11.
(1) The company establishes:
(a) the turnoff fund, unless otherwise specified in the specific Regulation (5);
(b) the investment fund;
(c) a technical development fund, save as otherwise provided in the Specific Regulation (1);
(d) the remuneration fund;
(e) a fund of cultural and social needs.
(2) The arrangements for the establishment and use of the Funds referred to in paragraph 1 are laid down in specific provisions. 6)
(3) Research and development base organisations, professional enterprises without associated national enterprises, or special-purpose organisations, and enterprises setting up an export material stimulus fund, also establish a reserve fund; other undertakings, with the exception of foreign trade organisations, may set up a reserve fund as decided by the superior central authority.
(4) An undertaking (with the exception referred to in Paragraph 21) may establish a fund of material export stimulus. The methods of creating and applying this fund shall be laid down by the Federal Ministry of Finance.
(5) The undertaking may, with the agreement of the central authority supervisor, set up additional special-purpose funds in agreement with the relevant Ministry of Finance. The arrangements for the creation and use of such funds shall be determined by the central supervisor in agreement with the relevant Ministry of Finance. ';
12. The following Section 19a is inserted after Section 19:
Reserve fund of the enterprise
(1) The holding's reserve fund shall be composed of:
(a) a profit allocation, the maximum amount of which shall be determined by the superior central authority within the framework of its financial plan;
(b) transfer of undistributed profits pursuant to Article 17 (2);
(c) the allocation from the export material stimulus fund;
(d) transfer from other sources provided for in specific provisions.
(2) The reserve fund of an undertaking is used mutatis mutandis in accordance with Article 9 (3) (a), (c), (e), (f) and (i); However, it is not used for the purposes laid down in the separate regulation.3)
(3) The limit of the maximum balance of the company's reserve fund shall be determined by the central supervisor. The amount exceeding the limit shall be transferred to the sectoral reserve at the end of the year.
(4) The funds of the company's reserve fund are held in a current account with the Czechoslovak State Bank. '
13. Paragraph 20 (2) reads as follows:
"(2) The arrangements for the creation and use of the reserve fund shall be determined by the central supervisor, in agreement with the State Commission for Scientific, Technical and Investment Development and the Federal Ministry of Finance, and in agreement with the Czech Commission for Scientific, Technical and Investment Development and, where applicable, the Slovak Commission for Scientific, Technical and Investment Development and the Ministry of Finance of the Czech Socialist Republic and, where applicable, the Ministry of Finance of the Slovak Socialist Republic."
14.
The central authorities shall, as part of their management activity, redistribute resources and resources between the production units and directly managed enterprises, set up departmental special-purpose funds and approve the scope of the creation and use of funds at the level of the production units and undertakings incorporated therein, within the framework laid down by specific regulations, (7) according to the real conditions of centralisation of management functions. ';
15.
(1) The Central Authority shall establish:
(a) the departmental reserve;
(b) the technical development department fund;
(c) a sectoral investment fund to redistribute depreciation.
(2) The method of drawing up and using the Technical Development Department Fund is regulated by a separate Regulation (1).
(3) The central authority may, with the approval of the competent Ministry of Finance, set up additional special-purpose funds. The arrangements for the creation and use of such funds shall be determined by the central authority in agreement with the relevant Ministry of Finance. ';
16. Article 25 (1) reads as follows:
"(1) The department reserve shall be constituted:
(a) centralisation of excess balances of the reserves of production units and directly managed undertakings;
(b) the allocation of part of the profit centralised with the additional contributions of directly managed undertakings up to the amount specified in the financial plan of the central authority;
(c) transfer of undistributed profits by directly managed undertakings pursuant to Paragraph 17 (2);
(d) penalties paid under Paragraph 72 (2). "
17. Paragraph 25 (2) reads as follows:
"(2) The Ministry Reserve is used for production units and directly controlled undertakings mutatis mutandis in accordance with Section 9. '.
18. § 26 is released.
19. In the first sentence of Section 27, the words "and the technical development fund 'are deleted and at the end of Section 27, the following sentence is added:" The balance of the reserves of directly managed enterprises (Section 19a) and the profit balance centralised in the branch profit-sharing account transferred to the following year (Section 29 (3)) shall be included in the fixed limit of the Fund's maximum balance.'
20. Article 29 (3) and (4) are added as follows:
"(3) If, at the end of the year, there is a difference between the actual and planned creation and use of resources in the departmental profit allocation account, the surplus of resources shall be used as a source in the financial plan of the following year for the purposes set out in this Regulation.
(4) The funds of the profit redistribution account are held in a separate account with the Czechoslovak State Bank. '
21.
Redistribution of depreciation at the level of the central authority
(1) The reallocation of depreciation at the level of the central authority shall be carried out between directly managed undertakings and production units. Deficits are centralised in a departmental investment fund.
(2) The financial resources centralised in the departmental investment fund are used
(a) contributions to the State budget (§ 69, 70);
(b) the allocation to investment funds of directly managed undertakings and production units up to a maximum set by the financial plan.
(3) The balance of the departmental investment fund shall be transferred at the end of the year to the following year.
(4) The funds of the departmental investment fund are held in a separate account with the Czechoslovak State Bank. '
22. Paragraph 31 is deleted.
23. In Paragraph 33 (1), at the end of the second sentence, the words "leave them with the resources of profit generated by them to meet the planned needs."
Article 24 (34) (2) reads as follows:
"(2) Centralised depreciation is applied
(a) the levy imposed by the central authority of the superior,
(b) the allocation to the investment fund of the production unit. ';
25. Paragraph 37 is deleted.
26.
Use of the company's profits
(1) An undertaking managed by an agricultural administration or a central authority shall use the profit in the order established by analogy in accordance with Article 5 (1), an undertaking incorporated in the production unit in the order established by analogy in accordance with Article 10 (1).
(2) If profit is not sufficient to meet the needs referred to in Articles 5 (1) (b) to (h) or 10 (1) (b) to (g), the firm shall cover those needs to the extent authorised by the superior authority.
(3) The company shall use the profits for other purposes laid down in specific regulations with the agreement of the superior body. ';
27. Paragraph 42, including the title, reads:
Enterprise funds
Paragraph 19 applies mutatis mutandis to the company's funds, with the fund setting up an undertaking under the special arrangements of the supervisory authorities. 8). "
28. In Paragraph 43 (1), the words "with the exception of the production unit of technical services, it does not establish a development fund 'are deleted.
29. in Article 43 (2), the words "and 25" shall be inserted after the words "§ 24" and at the end of the sentence "32 and § 37" shall be replaced by "30 and § 32."
30.
The provisions of this Part shall apply:
(a) to enterprises
1. controlled by the Federal Ministry of Transport,
2. managed by the Federal Ministry of Communications,
3. state forests,
4. water management (river basin undertakings, investment water management organisations and water repairers),
5th State Film,
6. geodesy and cartography,
7. money and insurance,
8. Intergeo,
(b) computer centres, if they are state economic organisations;
(c) the production organisation of the Federal Ministry of Defence, excluding military forests and goods. ';
31. In Paragraph 46, the second sentence is deleted.
32. in Paragraph 48, paragraph 2 is deleted.
Paragraph 3 shall become paragraph 2 and read:
"(2) In settlement of the payment of the free balance of profit at the end of the year, the contribution generated by all the business of the company shall be made, as determined in the accounts which have not been allocated to the funds of the enterprise under the Specific Rules (6) or to other special-purpose funds set up by analogy in accordance with Paragraph 19 (5) or used for other purposes laid down by the Specific Regulations (9). ';
33. Paragraph 50, including the title, reads:
Social security contribution
(1) The rate of the social security contribution for undertakings managed by the Federal Ministry of Transport and the Federal Ministry of Communications, geodesy and cartography, computer centres, u o. p. p. Military construction, military spa and recreational facilities, with the exception of research and development base organisations, is 10% of the base.
(2) Money and insurance undertakings do not pay social security contributions. "
34. Paragraph 51 (1) of the provision marked with (a) shall be deleted and the provision marked with (b), (c), (d) shall be marked with (a), (b), (c).
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Regulation Information
| Citation | Government of the Czechoslovak Socialist Republic Decree No. 100 / 1985 Coll., amending and supplementing the Government of the Czechoslovak Socialist Republic Decree No. 161 / 1980 Coll., on the financial management of production units and enterprises |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 06.12.1985 |
|---|---|
| Effective from | 01.01.1986 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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