Decree No. 121 / 1985 Coll.
Decree of the Federal Ministry of Agriculture and Nutrition on the financing of non-investment expenditure for the development of science and technology in uniform agricultural cooperatives and joint farms
Valid
Effective from 01.01.1986
121
DECLARATION
Federal Ministry of Agriculture and Nutrition
of 4 December 1985
on the financing of non-investment expenditure on the development of science and technology in single agricultural cooperatives and joint farms
The Federal Ministry of Agriculture and Nutrition, in agreement with the Federal Ministry of Finance, the State Arbitration of the Czechoslovak Socialist Republic, the Ministry of Agriculture and Nutrition of the Czech Socialist Republic and the Ministry of Agriculture and Nutrition of the Slovak Socialist Republic pursuant to § 14 (4) and § 97 (1) (b) of Act No. 122 / 1975 Coll., on Agricultural Cooperative Society, after discussion with the State Commission for Scientific, Technical and Investment Development pursuant to § 53 (2) of Act No. 133 / 1970 Coll., on the jurisdiction of federal ministries, as amended by Act No. 115 / 1983 Coll., provides:
Subject matter and scope of the adjustment
This decree provides for the creation and use of resources to finance non-investment expenditure for the development of science and technology in single agricultural cooperatives and joint farms ("cooperative ').
Non-investment expenditure on the development of science and technology
(1) Non-investment expenditure on the development of science and technology is expenditure on:
(a) the solution of the tasks of the Scientific and Technical Development Plan or part thereof or of the preparation of the tasks of the Scientific and Technical Development Plan (hereinafter referred to as the "Science and Technology Development Plan");
(b) the acquisition of industrial rights and technical knowledge from abroad (1) for future production or operation;
(c) the acquisition of the intangible results of the solved tasks of the Science and Technology Development Plan from other socialist organisations2) (hereinafter referred to as "organisations");
(d) preparing the results of the tasks of the Scientific and Technical Development Plan, industrial rights and technical knowledge;
(e) other non-investment needs for the development of science and technology.
(2) Expenditure on the tasks of the Science and Technology Development Plan shall be expenditure on the work to be carried out by suppliers or on their own behalf, including expenditure on:
(a) the acquisition of equipment, machinery, equipment, or temporary building 3) to address one task of the science and technology development plan;
(b) the purchase of assembly components for the developed new production4) or equipment and for the modification of standard machines forming part of the developed product or equipment;
(c) products or works arising from the development or testing of a new product and equipment or from the verification of a new technology in the number and extent necessary for the testing.
(3) Works on the tasks of the science and technology development plan carried out in its own direction are those carried out by the realtor. 5) The work carried out in the management of the tasks of the state and of the ministerial plan for the development of science and technology shall be considered to be performed in a supplier's capacity.
(4) The fees paid for the acquisition of industrial rights and technical knowledge from abroad shall be one-off or part-time payments, as well as fees for technical assistance and staff training, provided that they are the subject of an agreed licence contract. 1) These expenses are not royalties paid in production or sales or paid in other forms.
(5) (6) The remuneration for the acquisition of these results from other organisations authorised to dispose of them.
(6) The costs associated with the verification of the new product or technology in the production, up to and including their planned level, are the costs of preparing the results of the tasks of the Scientific and Technical Development Plan, industrial rights and other technical knowledge. The planned amount of additional costs is the difference between the costs planned for production at the verification stage and those planned for normal production. the scope of these additional costs must be specified in the relevant scientific and technical development plan.
(7) Expenditure on other non-investment needs for the development of science and technology shall be expenditure on the preparation of the tasks of the scientific and technical development plan, the work carried out by the scientific, technical and economic information system, the work carried out by the heads of the scientific and technological development centres, the work related to scientific and technological cooperation with abroad, as well as expenditure relating to the production of professional films and the reimbursement of other non-investment costs, provided that the cooperative is required or authorised under specific regulations or measures issued on the basis of government resolutions.
(1) Non-investment expenditure for the development of science and technology may also be charged to:
(a) instruments, machinery and equipment, including the necessary building adaptations, to address permanently the tasks of the science and technology development plan only for the cooperative setting up the technical development fund;
(b) instruments, machinery and equipment, including the necessary construction arrangements, for the implementation of the solved tasks of the scientific and technical development plan, industrial rights and technical knowledge from abroad for all cooperatives, but only with the agreement of the competent Ministry of Agriculture and Nutrition of the Republic, which may be entrusted by the State Economic Management Authority of Agriculture. 9)
(2) The subject matter of the basic funding7) acquired under the preceding paragraph and financed by the resources of the cooperative, which will use them, shall be transferred to the basic funds free of charge within the time limits and according to the valuation provided for by the special regulation. 8)
Resources to finance non-investment expenditure for the development of science and technology
(1) Non-investment expenditure on the development of science and technology
(a) a cooperative setting up a technical development fund from the resources of that fund;
(b) a cooperative which does not establish a technical development fund from non-investment costs with a possible time resolution. 8)
(2) The State Bank of Czechoslovakia may grant credit to the cooperative (10) to complement the sources of financing of non-investment expenditure for the development of science and technology.
(3) Expenditure on the tasks of the State Science and Technology Development Plan shall be financed in part or in full from the State budgets, and non-investment expenditure shall be financed from the State budget of the Federation to deal with the tasks of the State Technical Development Programmes.
(4) In order to finance non-investment expenditure for the development of science and technology, the cooperative may pool funds with other organisations under specific rules. 11)
Use of resources to finance non-investment expenditure for the development of science and technology
(1) The cooperative may use resources to finance non-investment expenditure for the development of science and technology, provided that they are subject to an approved science and technology development plan, and an economic commitment to ensure scientific and technological development has arisen for works carried out by suppliers, or a licensing contract has been concluded (1), and if the wholesale price limit of the future product or cost limit of the future technology has been approved to address the tasks of the science and technology development plan, in cases provided for by law.
(2) In the case of works carried out by suppliers, the 5) may develop a new product or equipment for which it is not bound only with the written consent of the authority or organisation from whose sources the tasks of the science and technology development plan are financed and the tasks assigned to the State Science and Technology Development Plan with the agreement of the coordinating central authority; (12) that central authority or organisation may cover expenditure on the product or equipment associated with the task of developing a science and technology plan in which the new product or equipment has been developed.
(3) The costs of solving the tasks of the Science and Technology Development Plan are:
(a) wholesale prices for works performed by suppliers;
(b) in-house prices for work carried out under its own direction.
Revenue from the management of the tasks of the Science and Technology Development Plan
(1) Revenue from the management of the tasks of the Science and Technology Development Plan
(a) revenue from the implementation of intangible results of the solved tasks of the science and technology development plan from organisations;
(b) revenue for the work carried out and performance of the verification of the new technology, provided that it has been financed in the context of the tasks of the Science and Technology Development Plan;
(c) revenue for usable articles which:
1. have been developed or developed in the development or individual testing of a new product and equipment or in the verification of new technology and have been financed in the context of the tasks of the Science and Technology Development Plan;
2. they are not necessary for the further process of addressing the tasks of the science and technology development plan or which remain after its completion.
(2) The intangible results of the solved tasks of the science and technology development plan shall be provided free of charge to the organisations involved in their financing; This also applies to the transmission of intangible results of the solved tasks of the Science and Technology Development Plan to all budgetary and contribution organisations, where such work has been included in the State Science and Technology Development Plan.
(3) The amount of income, first, shall be the payment of the intangible result of the solved task of the State Science and Technology Development Plan, unless the realtor has been involved in its financing, on the basis of the expenditure and benefits of the completed task. In other cases, the amount of income for the payment of the intangible outcome of the solved task of the science and technology development plan to organisations which did not participate in its financing shall be determined by the cooperative entitled to dispose of the result of the solution. 13)
(4) On the basis of the revenue referred to in paragraph 3, it shall be the responsibility of the cooperative authorised to dispose of the result of the solution, if it is the solver of the task of the scientific and technical development plan and has not been involved in the financing thereof, 10% of those revenues which are part of its sales.
(5) The applicable articles referred to in paragraph 1 (c) (hereinafter referred to as "the applicable articles") are those which have the character of stocks or basic resources and are applicable to the further activities of the organisations involved in the management of the tasks of the scientific and technical development plan (solution, financing, etc.) or are applicable to the implementation.
(6) The applicable articles, with the exception of phasing-in items which are part of the tasks of the scientific and technical development plan and are not transferred to stocks and / or basic resources, shall, according to their nature, be transferred normally, on the date on which they are not required to continue to address the task of the science and technology development plan, no later than the end of the month following that date, and the items left after the completion of the solution and have the nature of the essential resources, no later than 12 months after the completion of those works.
(7) The eligible items of the nature of the basic funds shall be transferred to organisations involved in the financing of the tasks of the Science and Technology Development Plan free of charge; This also applies to their transfer to budgetary and contribution organisations where such work has been assigned to the tasks of the State Science and Technology Development Plan. When pooling funds, the organisation shall agree in a cooperation agreement, (11) which shall take over these items; the tasks of the State Science and Technology Development Plan require the approval of the coordinating central authority.
(8) The revenue for usable items transferred to other organisations or to the State budget shall reduce the costs incurred by the transferring cooperative in carrying out the transfer, unless they are already included in the cost of addressing the task of the science and technology development plan. This also applies to revenue for unused items remaining after the completion of the task of the Science and Technology Development Plan.
(1) Revenue from the management of the tasks of the Science and Technology Development Plan, after deduction of the amount referred to in Article 6 (4), shall be transferred to the sources from which the work was financed. where they have been financed from multiple sources, they shall be transferred in proportion to the proportion in which the sources of funding were involved, unless otherwise agreed by the organisation in the cooperation agreement. However, revenue shall be paid to the State budget at the rate of the actual share of the State budget in the financing of these works.
(2) A cooperative which has received revenue from the outcome of the task of the scientific and technical development plan and of the applicable articles and which is required to carry out the transfer of funds to other organisations or, where appropriate, the transfer of funds to the relevant state budget, shall be required to do so no later than 5 working days after the deadline for the submission of the accounts for the month in which the revenue was made. Where revenue for the work carried out and the performance of the verification of new technology [Paragraph 6 (1) (b)] or revenue for usable articles [Paragraph 6 (1) (c)] is repeated, the funds may be transferred on a quarterly basis.
(3) The revenue payments for the results of the management of the tasks of the State Science and Technology Development Plan shall be made to the relevant state budget and other coordination bodies. 12)
Creation of a technical development fund
(1) Technical Development Fund to finance the tasks of the Science and Technology Development Plan establishes a cooperative for which the innovation need is continuous and smooth, with the agreement of the competent authority of the State Economic Management of Agriculture, 9) which also sets the level of the standard.
(2) The technical development fund of the cooperative consists of:
(a) a contribution from the costs of its own economic activity of an amount set by the normative act of total performance;
(b) revenue from the outcome of the task of the science and technology development plan;
(c) contribution to pooling funds for the development of science and technology, 11)
(d) the contribution from the damage fund and the barriers to insurance authorities;
(e) the allocation of profits.
(3) The creation of a technical development fund by a contribution from the costs laid down by the standard is binding; shall be carried out on a quarterly basis according to the planned volume of the indicator established as the basis for the calculation of this standard formation and shall not be adjusted according to the actual performance of the indicator.
(4) In order to speed up the development of science and technology and to confuse the forms of scientific and technical progress, the cooperative may complement the technical development fund from the distribution of the profits actually generated by contributions made to the State budget, the budgets of the national committees and the national funds and the allocation to the Turnover Fund and the Investment Fund; However, it shall be supplemented if the resources generated are lower than their needs and a bank loan has not been granted to complement the missing resources.
(5
(6) The funds of the Cooperative Technical Development Fund are held in an overdraft (current) account with the Czechoslovak State Bank.
Use of the technical development fund
(1) The Cooperative Technical Development Fund is used
(a) to finance non-investment expenditure for the development of science and technology, including joint financing of the tasks of the State Science and Technology Development Plan;
(b) to provide contributions to pooling of resources for the development of science and technology. 11)
(2) The balances of the technical development fund at the end of the year shall be transferred in full to the following year.
(3) The negative balances of the cooperative technical development fund may arise at the end of the year up to a maximum of the amount of the bank loan granted and outstanding. The negative balances of this fund shall be liquidated by the gradual formation of resources in subsequent periods in the current repayment of the bank loan.
(4) Transfers from the technical development fund to other cooperative funds are not allowed.
Financing the tasks of the State Science and Technology Development Plan
(1) State budget resources intended for the joint or full financing of the tasks of the State Science and Technology Development Plan are provided by the coordinating central authority (12) in its budget.
(2) The amount of the appropriations to finance the tasks of the State Science and Technology Development Plan, as well as the conditions and duration for which the tasks of the State Science and Technology Development Plan are to be borne by the State Budget, shall be determined by the relevant Scientific, Technical and Investment Development Commission. 15)
(3) The tasks of the State Science and Technology Development Plan and part thereof fully financed by the State Budget shall be borne by the budget service account and the State tasks financed by the special current account; to this account, the percentages determined for this task as a whole shall be transferred from unit-holders and from the budget account at the same time.
(4) Where, by written agreement, the coordinating central authority entrusts a cooperative to the functions of the coordinating centre, the latter shall also be authorised to draw on the appropriations referred to in paragraph 3.
(5) The resources of the State budgets to finance the tasks of the State Science and Technology Development Plan may be drawn no later than 60 calendar days from the date of completion of the work, unless otherwise provided for in the Specific Regulations (16).
Non-investment expenditure on similar activities and their financing
(1) Non-investment expenditure on similar activities is expenditure on works performed by suppliers or under their own control
(a) the standardisation work which is subject to the standardisation plan, 12)
(b) works characterised by construction and works related to the development of experimental verification tasks in construction, if they are the subject of a non-investment project plan, 17)
(c) work in inventions and improvements according to special regulations, 18) in particular the development, testing and expansion of discoveries, inventions, improvements and designs.
(2) The non-investment expenditure on the work referred to in the preceding paragraph is financed by the cooperative from non-investment costs, unless such work is part of the tasks of the science and technology development plan. Paragraph 5 (3) shall apply mutatis mutandis.
Penalties
(1) For unimplemented or delayed transfers of funds to other organisations, payments of funds to other organisations, transfers of funds to the state budget or to the budget of the national committees related to the revenue realised for the tasks of the scientific and technical development plan, the cooperative in respect of which the revenue was generated and which was to be transferred shall be required to pay from amounts not transferred or paid to the state budget or to the budgets of the national committees at the rate of 0,1% for each day of delay.
(2) Under the specific rules, cases of miscreation and misapplication of the technical development fund are dealt with by the cooperative 19) and in cases of unauthorised use of budgetary appropriations. 20)
Derogations and derogations
(1) The Ministry of Agriculture and Nutrition of the Czech Socialist Republic or the Ministry of Agriculture and Nutrition of the Slovak Socialist Republic (hereinafter referred to as the "Ministry of Agriculture and Nutrition of the Republic") may, on a case-by-case basis, authorise exemptions from the provisions of Sections 3, 4, 6, 7, 8, 9, 11 and 12 and provide for derogations from those provisions in an agreement with the Federal Ministry of Agriculture and Nutrition, the Federal Ministry of Finance and after consultation with the State Commission for Scientific, Technical and Investment Development.
(2) Where there are exceptions to the provisions referred to in paragraph 1 relating to the tasks of the State Science and Technology Development Plan where there is a change in the use of funds or income contribution to the State Budget, the Ministry of Agriculture and Nutrition of the Republic may authorise such exemptions only in agreement with the competent Ministry of Finance and after consultation with the relevant Scientific, Technical and Investment Development Commission.
Transitional and final provisions
(1) The verification of new technologies in the management of scientific and technological development tasks launched by 31 December 1985 and included in the Single Plan for the Development of Science and Technology in the Agriculture and Nutrition Sector shall be completed in accordance with the rules in force at the time of initiation.
(2) The guidelines of the Federal Ministry of Agriculture and Nutrition No FM 04 - 4 / 1984, the Ministry of Agriculture and Nutrition of the Czech Socialist Republic of 4 January 1984, No 45 / 1984 - 200 and the Ministry of Agriculture and Nutrition of the Slovak Socialist Republic No 56 / 1984, will expire to finance the verification operations of new technologies in the JZD in addressing the tasks of scientific and technological development.
This Decree shall take effect on 1 January 1986.
Minister:
Toman CSc. v. r.
1) § 1 of Decree No. 64 / 1980 Coll., on the Industrial Rights Management Procedure and Manufacturing Technical Knowledge in relation to Foreign Trade.
2) Articles 14 and 17 (2) of the Economic Code.
3) § 1 of Decree No. 85 / 1976 Coll. of the Federal Ministry of Technical and Investment Development, on a more detailed modification of the zoning and construction rules.
4) Section 6 of the Order of the Federal Price Office, the Czech Price Office and the Slovak Price Office No. 113 / 1985 Coll., on Prices.
5) § 4 of Decree No. 181 / 1982 Coll. of the Federal Ministry of Technical and Investment Development on the basic conditions of delivery to ensure scientific and technological development.
6) § 26 of Decree No. 181 / 1982 Coll.
7) Paragraph 2 of the FMZAV Decree and the Chairman of the SBČS No. 120 / 1985 Coll., on the financing of the reproduction of basic funds in uniform agricultural cooperatives and common agricultural holdings.
8) Directive on the accounting curriculum for economic organisations, as applicable to agricultural organisations, approved by the Federal Ministry of Finance under Articles VII / 1 - 14879 / 85.
9) Sections 1 and 8 of Act No. 37 / 1972 Coll., on Regional and Regional Agricultural Administrations.
10) Decree of the President of the State Bank of Czechoslovakia No. 103 / 1985 Coll., on the provision of loans and on interest rates.
11) Decree No. 159 / 1975 Coll., on cooperation in agriculture and its forms, as amended by Decree No. 100 / 1983 Coll.
12) Uniform methodological guidelines for 1986 and 1987-1990 issued by the State Planning Commission No 92 200 / 84, the Federal Ministry of Finance No II / 15 300 / 84 and the State Commission for Scientific, Technical and Investment Development No 10 800 / 41 / 84.
13) § 5 of Decree No. 181 / 1982 Coll.
14) Decree of the Federal Ministry of Agriculture and Nutrition No. 111 / 1976 Coll., on the reserve fund of the single agricultural cooperative.
15) Paragraph 52 (f) of Act No. 133 / 1970 Coll., on the jurisdiction of federal ministries, as amended by Act No. 115 / 1983 Coll.
16) For example the Federal Ministry of Finance Decree No 154 / 1975 Coll., on invoicing and payment of supplies of a non-investment nature.
17) Decree of the Federal Ministry of Technical and Investment Development No. 95 / 1977 Coll., on the typing under construction. Decree of the State Commission for Scientific, Technical and Investment Development No. 105 / 1985 Coll., on experimental verification under construction.
18) Decree No. 68 / 1974 of the Federal Ministry of Agriculture and Nutrition Coll., providing for derogations from the provisions of Act No. 84 / 1972 Coll., on discoveries, inventions, improvements and industrial designs.
19) Article 14 of the Decree of the Government of the Czech Republic No. 138 / 1975 Coll., implementing certain provisions of Act No. 122 / 1975 Coll., on Agricultural Cooperative.
20) Act No. 134 / 1970 Coll., on the rules of the state budget of the Czechoslovak Federation and on the principles of the management of budgetary resources of the state budgets of the Federation and of the Republics (budgetary rules).
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Regulation Information
| Citation | Decree No. 121 / 1985 of the Federal Ministry of Agriculture and Nutrition Coll., on the financing of non-investment expenditure for the development of science and technology in single agricultural cooperatives and joint agricultural holdings |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 11.12.1985 |
|---|---|
| Effective from | 01.01.1986 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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