Decree Ministry of Finance No. 123 / 1960 Coll.
Decree on the financial resources of certain economic organisations of the State Socialist sector and on the reimbursement of their losses
Valid
Effective from 01.01.1961
Contents
Část první
§ 1
§ 2
Část druhá
§ 3
HLAVA I
Díl 1
§ 4
§ 5
§ 6
§ 7
§ 8
§ 9
§ 10
§ 11
§ 12
§ 13
§ 14
§ 15
§ 16
§ 17
§ 18
Díl 2
Oddíl 1
§ 19
§ 20
§ 21
§ 22
§ 23
Oddíl 2
§ 24
§ 25
§ 26
§ 27
§ 28
HLAVA II
Díl 1
§ 29
Díl 2
§ 30
§ 31
Díl 3
§ 32
§ 33
§ 34
§ 35
Díl 4
§ 36
HLAVA III
Díl 1
§ 37
§ 38
§ 39
§ 40
§ 41
§ 42
§ 43
Díl 2
§ 44
§ 45
Díl 3
§ 46
§ 47
Část třetí
§ 48
§ 49
§ 50
§ 51
§ 52
§ 53
§ 54
§ 55
Část čtvrtá
HLAVA I
§ 56
§ 57
§ 58
HLAVA II
§ 59
§ 60
§ 61
§ 62
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123
DECLARATION
Minister for Finance
of 21 July 1960
on the financial resources of certain economic organisations in the State Socialist sector and the reimbursement of their losses
The Minister of Finance provides, pursuant to Article 11 of Act No. 83 / 1958 Coll., on the adjustment of financial planning and financial management of national enterprises and other economic organisations of the state socialist sector, after consultation with central authorities and selected enterprises:
Preliminary provisions
The new Financial Management Methodology has become an important tool for increasing economic efficiency in management, creating the conditions for extending workers' participation in management and for maximising development and the use of their creative activities and initiatives. It increased the interest of workers and businesses in good management and contributed to the consolidation of the chozasčet.
The new methodology is closely linked to the development of production forces and production relations and the deepening of socialist democracy. It should therefore be further improved, improved and improved with the participation of all workers and the shortcomings identified.
(1) This decree applies to economic organisations of the state socialist sector, with the exception of economic organisations involved in the budgets of national committees (hereinafter referred to as "undertakings'). The company is also a leading company, but the association only creates financial resources for its economic activity.
(2) For the purposes of this decree, the following shall be regarded as a production unit or other similar unit (hereinafter referred to as "the economic unit '):
(a) an undertaking directly subordinate to the Ministry;
(b) a leading undertaking with subordinated undertakings;
(c) associations with subordinate undertakings.
(3) When speaking about the head of the undertaking in this decree, this means the head of the undertaking in its capacity as a supervisory body and, unless expressly provided for otherwise, the association in its capacity.
General adjustment of financial management
Basic provisions
The funds from the financial resources of enterprises (profit, depreciation from basic resources etc.) are paid to the State budget to meet the needs of the company and are used for the benefit of enterprises, either directly by undertakings or by their superior authorities. In doing so, the company meets the needs as much as possible of its own financial resources.
Enterprises
Own financial resources
The own financial resources of undertakings are:
(a) the share of the gain or gain;
(b) share of the depreciation of the basic funds;
(c) released by its own currency, provided that according to special regulations *) they are not the financial source of the superior body;
(d) results from the sale of surplus and unfit movable funds and the liquidation of any surplus and unfit basic funds;
(e) revenue from the hauling of animals of the basic herd,
(f) other financial resources as determined by the Minister for Finance.
(1) The company uses its own financial resources:
(a) to supplement their own funds;
(b) decentralised investment construction and overhaul, research and project work and other investments (hereinafter referred to as "decentralised construction");
(c) for other purposes, where appropriate, under this decree or under specific provisions.
(2) Own funds of undertakings are not forfeited at the end of the year.
(3) The company also uses its own financial resources to repay the loan granted by the bank to bridge the time gap between the creation of the source and the need to use it.
Share of profit gain (profit share)
The increase in profit for the whole year is the difference between the actual profit for the current year and the actual profit (loss) for the immediately preceding year. Actual profit (loss) means balance sheet profit (loss).
(1) The share of the increase in profits shall be determined by the institution directly to its supervisor (§ 29). The share shall be fixed for the five-year plan period at a percentage rate for each year of that period. The shares for each year of the five-year plan shall, as a general rule, be determined at descending rates.
(2) In order to determine the rate, the difficulty of increasing production (performance) and reducing own costs is decisive, as well as the need for own funds and the need for basic resources and their effectiveness.
(3) The rate may be amended at the same time as the change in the plan, only if the tasks resulting from the five-year plan change substantially. If there is a change in the organisation of the company, the authority directly changes its superior rate of share of the gain while changing the plan. The provisions of paragraph 2 shall also apply to the modification of the rate.
As a general rule, the company uses the share of the increase in profits mainly to supplement its own circulation and to finance decentralised construction. Using the share of the increase in profits to supplement its own circulation and to finance decentralised construction, the company may derogate from the amounts planned for these purposes in the annual business plan, provided that this does not result in an undesired slowdown in the rate of turnover of standard circulation against the plan.
(1) An undertaking whose planned development would not be fully secured by the share of the profit gain and the share of the write-off may be directly guaranteed by the institution by its supervisor (Paragraph 29) instead of the share of the profit gain. The profit share shall also be determined for the newly set-up undertaking for the first year of its activity.
(2) The provisions of § 7 and 8 apply mutatis mutandis to the share of profits.
The undertaking shall retain each month the profit actually realised (profit recognised in the balance sheet presented) minus the amounts which it is obliged to pay in accordance with the provisions of paragraphs 20 and 25.
(1) The authorities of the undertakings directly superior are obliged to take the necessary measures to ensure that the undertakings do not make an incorrect profit.
(2) In economic sectors as well as in individual enterprises where there is no presumption that the participation of undertakings through a share of the increase in profit or profit will be used for the benefit of the national economy, or where the share of the increase in profit or profit would not be an appropriate means of improving the business activity, the Ministry, with the approval of the Ministry of Finance, will introduce a different form of material interest, such as the share of the reduction in own costs against the previous year.
Share of depreciation
(1) The share of depreciation shall be determined by the institution directly to its supervisor (§ 29). The share shall be fixed for the five-year plan period at a percentage rate for each year of that period.
(2) In determining the interest rate on depreciation, account shall be taken of the declared degree of wear and tear of basic resources, the need for new basic resources and the planned development of production (output). As a general rule, the company's share of depreciation fixed for the period of the five-year plan must not be lower than the amount required to cover general corrections determined according to depreciation standards.
(3) The rate may be amended at the same time as the change in the plan only if the tasks resulting from the five-year plan have changed substantially. the provisions of paragraph 2 shall also apply to the modification of the rate.
(1) The undertaking shall retain each month a share of depreciation equivalent to the rate fixed. The basis for calculating the monthly share shall be the actual depreciation settled over the period from the beginning of the current year to the end of the month concerned. The undertaking shall deduct from the share thus calculated the amounts it has already retained in the current year as a share of depreciation.
(2) The amount of the annual share of depreciation shall be calculated by the undertaking in accordance with the principles of paragraph 1 on the basis of the actual depreciation accounts for the current year.
The share of depreciation is used by the company to finance decentralised construction.
Resources from reducing own funds
By means resulting from the reduction of own funds, the undertaking may, unless special provisions *) provide otherwise, apply to finance decentralised construction.
Results from the sale and liquidation of basic funds
(1) The result of the sale and liquidation of the basic funds (Section 4 (d)) is sales minus the costs of the sale or proceeds from the liquidation of the basic funds, minus the costs of the liquidation. This resource is used to finance decentralised construction.
(2) Where the costs associated with the sale (liquidation) of the basic funds exceed the sales (proceeds), the difference from the funds of the company intended for investment is paid.
Sales of animals of the basic herd
The sales from the collection of animals of the basic herd shall be used by the undertaking to cover the costs of the formation of the basic herd.
Transfers of appropriations
(1) The amounts of the share of the profit gain (profit share) to finance decentralised construction and the funds resulting from the planned reduction of own funds, if the company is authorised to use these funds to finance decentralised construction, shall be transferred to its investment account no later than the first day after the deadline set by the Ministry of Finance for the submission of a quarterly balance sheet.
(2) The amounts of the depreciation interest shall be transferred by the firm to its investment account no later than the first day following the deadline set by the Ministry of Finance for submission of a monthly balance sheet.
(3) The result of the sale and disposal of the basic funds and the sales of the animals of the basic herd are normally transferred to the investment account of the undertaking.
(4) If the undertaking fails to make the transfer referred to in paragraphs 2 and 3 in due time and in full, it shall be obliged to pay a penalty payment of 1 ° of the amount not transferred in due time for each day of delay. The transfer of the result of the sale and liquidation of the basic device to the investment account of the firm shall be deemed to have been carried out in a timely manner if it has been carried out within 14 days of the end of the calendar month in which the sales (proceeds) have been completed or the basic device has ended.
Company contributions
Deductions from undertakings subordinate to the management undertaking or association
(1) After approval of the State budget by the Government, the leading undertaking shall determine the amount of the annual profit contribution to the undertakings forming the economic unit, taking into account their proposals. This planned contribution must be in line with the task of the government's profit contribution and long-term interests.
(2) Where an undertaking has a profit margin ratio, the amount of its planned profit contribution for the current year shall be adjusted according to the economic result approved in the final assessment of the results of its management for the previous year. the planned contribution shall be adjusted by the difference between the actual and expected economic result of the previous year. This difference shall be reduced by the profit contribution plan if the actual result is lower than expected and if the actual result is higher than expected. An undertaking which does not change or reduce the profit growth plan against the plan is only to make the adjustment provided for in the profit contribution. The company that increases the profit growth plan against the plan will increase the adjusted profit contribution in such a way that the planned amount of its share of the profit gain corresponds to the fixed percentage (§ 7). Adjustments shall be made within three days of the approval of the financial management results.
(3) If, in a case other than that referred to in paragraph 2, an undertaking increases the profit-gain plan against the plan, it shall also increase the profit-loss plan, in such a way that the planned amount of its profit-gain share corresponds to the fixed percentage rate (Section 7).
(4) In its business plan, the enterprise shall divide the profit contribution set out or adjusted in accordance with the preceding paragraphs for each quarter in the same proportion as the profit-making plan is allocated to each quarter in the business plan.
(1) On the 13th and 26th day of each month, the undertaking shall pay to the management undertaking, after one sixth of the amount of the planned profit contribution for the relevant quarter (Section 19 (4)).
(2) An undertaking which increases the profit plan according to the economic result of the previous year (Paragraph 19 (2)) will pay a supplement for the previous period of the current year resulting from the increase in the profit plan made within three days of the approval of the financial results.
(3) For undertakings which have not made a profit of the amount of the planned contribution, it will be used during the quarter for the planned contribution of the entire profit generated. At the end of each month, the firm shall determine, on the basis of the balance sheet drawn up, whether it has used the monthly (quarterly) balance sheet for the planned contributions of the total profit generated and, where applicable, shall pay the outstanding amount of the profit generated at the latest at the same time as the forecast profit immediately following the deadline set by the Ministry of Finance. The non-payment shall be made by the undertaking from the own financial resources referred to in Article 4, at the latest at the same time as the payment of the planned profit immediately following the deadline set by the Ministry of Finance for the submission of the quarterly (annual) balance sheet.
(4) If the company achieves a higher profit than planned (overprofit), it will further increase the profit contributions on a quarterly basis on the basis of the profit shown in the quarterly (annual) balance sheet, so that the amount retained by the company as planned from the beginning of the year, increased by a proportion of the excess profit corresponding to the fixed percentage of the profit increase (profit share). The supplement shall be paid by the undertaking within three days of the deadline set for the submission of the quarterly (annual) balance sheet to the manager.
(1) The undertaking shall pay the management undertaking, by the 23rd day of each month, after one third of the amount of depreciation planned for the quarter concerned.
(2) The depreciation payments shall be adjusted retrospectively on a quarterly basis according to the actual depreciation accounts for the period from the beginning of the year to the end of the relevant quarter; the undertaking deducts from such depreciation the share of depreciation which it is entitled to retain and the amounts already recovered from depreciation during the current year. These adjustments shall be further specified by reference to actual depreciation accounts for the current year.
(3) Where adjustments and refinements result in overpayments or overpayments, they shall be settled at the next amortisation.
The amounts resulting from the planned reduction in own funds shall be paid by the undertaking to the manager in instalments after one third of the amount planned for the quarter concerned, not later than the 23rd of each month.
(1) If the undertaking fails to make a contribution in due time and in full pursuant to § § 19 to 22, the management undertaking may require the undertaking to pay a penalty of 1% of the amount not paid in due time for each day of delay.
(2) An undertaking which has used to make a profit payment made during the quarter within the period for the payment of the total profit generated is not obliged to pay a penalty on the amount of profit not paid in due time. This is the case mutatis mutandis if the company used all its own financial resources to cover the underpayment of the expected profit contribution within the period laid down in Paragraph 20 (3) in addition to the profit generated.
Subordinated direct contributions to the Ministry
(1) After approval of the State Budget by the Government, the Ministry shall determine the amount of the annual planned contribution to the State Budget and the Ministry directly to the subordinate undertaking, taking into account its proposal. These planned contributions must be in line with the government's mission to make a profit and long-term contribution.
(2) Where an undertaking has a share of the increase in profits, the amount of its planned contribution to the State budget for the current year shall be adjusted according to the economic result approved in the final assessment of the results of its management for the previous year. the planned contribution to the State budget shall be adjusted by the difference between the actual and expected economic result of the previous year. The difference shall be reduced by that difference, if the actual result is lower than expected, and if the actual result is higher than expected. An undertaking which does not change or reduce the profit growth plan against the plan is only to make the adjustment provided for in the profit contribution. The company which increases the profit growth plan against the plan will increase the adjusted profit contribution so that the company, the state budget and the Ministry will participate in the planned profit increase in the same proportion as they participated in the profit increase according to the plan on the basis of which the company's last profit contribution was determined. Adjustments shall be made within three days of the approval of the financial management results.
(3) If, in a case other than that referred to in paragraph 2, an undertaking increases its profit growth plan against the plan, it shall at the same time increase the profit contribution plan so that the company, the State Budget and the Ministry are involved in the planned profit increase in the same proportion as they were involved in the profit increase according to the plan on the basis of which the company's last profit contribution was determined.
(4) In its business plan, the enterprise shall divide the profit contribution set out or adjusted in accordance with the preceding paragraphs for each quarter in the same proportion as the profit-making plan is allocated to each quarter in the business plan.
(1) The planned profit is paid by the undertaking to the State budget and to the Ministry on the 13th and 26th days of each month after one sixth of the amount of the planned profit contribution for the relevant quarter.
(2) An undertaking which increases the profit plan according to the economic result of the previous year (Paragraph 24 (2)) will pay the supplement for the previous period of the current year resulting from the increase in the profit plan made no later than three days after the approval of the financial results.
(3) If the company achieves an excess profit, the company, the state budget and the Ministry are involved in the same proportion as they are involved in the profit gain (in profit) according to the plan on the basis of which the company's last profit contribution was established. The supplement to the State Budget and the supplement to the Ministry shall be paid by the company to the Ministry within three days of the deadline set by the Ministry of Finance for the submission of a quarterly (annual) balance sheet.
(4) Otherwise, the provisions of Paragraph 20 (3) apply mutatis mutandis to profits.
(5) The company transfers profits to the State Budget to the Ministry's bank account, which is the State Budget account.
(1) The contribution of the Ministry from depreciation is paid by the company to the Ministry monthly by the 23rd day of each month, at the rate of one third of the amount of depreciation planned to be paid to the Ministry for the relevant quarter.
(2) The shares of the Ministry shall be adjusted retrospectively on a quarterly basis according to the actual depreciation accounts for the period from the beginning of the year to the end of the relevant quarter; the company deducts from the shares thus adjusted the amounts already deducted from the depreciation by the Ministry for the current year. These adjustments shall be further specified by reference to actual depreciation accounts for the current year.
(3) Where adjustments and refinements result in overpayments or overpayments, they shall be settled at the next amortisation.
(4) The provisions of paragraphs 1 to 3 apply mutatis mutandis to depreciation contributions to the State budget.
From the planned reduction in own funds, the undertaking shall pay to the Ministry or, where applicable, to the State budget the amounts set out in the financing plan, not later than the 23rd of each month.
(1) If the undertaking fails to make a contribution to the State budget in due time and in full, it is obliged to pay a penalty of 1 ° of the amount not paid in due time for each day of delay.
(2) If the company fails to make a payment to the Ministry in due time and in full, the Ministry may order it to pay its costs for each day of delay of a penalty of 1 ° of the amount not paid in due time. The penalty paid to the Ministry shall constitute its centralised source.
(3) The undertaking which used the profit payment made during the quarter within the deadline for the payment of the full profit generated is not obliged to pay the penalty on the amount of profit not paid in due time. This is the case mutatis mutandis if the company used all its own financial resources to cover the underpayment of the expected profit contribution within the period laid down in Paragraph 20 (3) in addition to the profit generated.
Ministries and other bodies superior to enterprises
Determination of shares from financial resources
(1) In the guidelines for drawing up the five-year plan, the Government determines, for each ministry for the five-year plan period, the percentage of the total profit increase and, where appropriate, the aggregate profit share and the aggregate share of depreciation. The Ministry shall determine part of the total shares for the economic units; the necessary part shall be reserved for centralised use.
(2) The share of the profit gain (profit) and the share of the depreciation shall be determined for the five-year plan period at a percentage rate for each year of that period. In doing so, the shares in profit gains (profit gains) for each year of the five-year plan are generally set at decreasing rates. Paragraph 7, 9 and 12 shall apply mutatis mutandis.
(3) The head undertaking shall determine the shares of each undertaking (Sections 2 (1), 7, 9 and 12); a part shall be reserved, but only to the extent strictly necessary, for centralised use.
Use of centralised financial resources
(1) The financial resources of the head of the undertaking for centralised use shall be made up of funds which pay the undertakings from profits and depreciation, the planned reduction of their own funds and the amounts deducted from them according to the results of the overall analysis. The funds of the head of the undertaking for centralised use shall be separated from its other resources.
(2) The Ministry's financial resources for centralised use shall consist, on the one hand, of the means referred to in paragraph 1, of the first sentence, which shall be paid to it directly by the subordinate undertakings and, on the other hand, of the resources paid to it by other economic units from their centralised sources. The Ministry's resources for centralised use must be separated from its other resources.
(1) The Head of Enterprise uses centralised funds for the benefit of enterprises
(a) to cover the costs of decentralised construction undertakings, the implementation of which has been imposed on them by the superior authority (e.g. construction, reconstruction, modernisation or renewal of machinery);
(b) to supplement the own funds of undertakings for decentralised construction;
(c) to cover its obligations under the operating and investment loan guarantees granted by the bank to undertakings;
(d) to supplement the own funds of the undertakings, if their share of the increase in profits is not sufficient, the share of the profit or share of the savings achieved by reducing the loss against the previous year;
(e) to cover the planned and excessive losses of undertakings;
(f) to provide a contribution from an undertaking which has achieved a worse economic result than planned to pay for the difference between its planned and actually achieved lower share of the profit gain (profit gain) if the cause of the worse economic result cannot be attributed to the undertaking. This contribution shall be decided upon by the manager after the end of the year in the final assessment of the results of the business;
(g) to provide funds to undertakings at an appropriate level to supplement their own funds or to investments on the grounds that their economic result was adversely affected either by the intervention of a superior authority or by other external influences that could not be foreseen; This appropriation is intended to cover the following expenditure:
(h) for other purposes specified by or with the approval of the Ministry of Finance.
(2) Centralised funds must not be used during the year to cover up the consequences of bad business management. These funds may exceptionally be used to deal with the consequences of poor management, but only after an annual comprehensive analysis of the business's activities and the approval of corrective actions and annual accounting statements.
(3) The Ministry uses its centralised resources for the benefit of subordinate economic units. Otherwise, the provisions of paragraphs 1 and 2 shall apply mutatis mutandis.
Submission of management companies and associations as superior bodies
(1) The funds which undertakings pay to the management undertaking by way of profit, depreciation and reduction of their own funds shall be paid by the management undertaking as an economic unit in accordance with other provisions to the state budget and the Ministry for Centralised Use, with the exception of those which the management undertaking is entitled to retain for centralised use.
(2) In the State Budget, the Head of the Enterprise transfers funds to the Ministry's bank account, which is the State Budget account.
(1) Paragraph 24 (1) to (3) applies mutatis mutandis to the determination and adjustment of the amounts of profit contributions to the State budget and to the Ministry.
(2) The head of the holding shall divide in the business unit plan set out or adjusted profit-making contributions per quarter, in the same proportion as in the business unit plan, the profit-making plan for each quarter.
(3) The planned profit is to be paid to the State Budget and the Ministry on the 16th and the penultimate day of each month, after one sixth of the amount of the planned contribution for the relevant quarter.
(4) If an economic unit increases the profit plan according to the economic result of the previous year (§ 24 (2)), the management undertaking shall pay a supplement for the previous period of the current year resulting from the increase in the profit plan made within three days after the approval of the financial management results.
(5) If an economic entity achieves an excess profit, the economic unit, the state budget and the Ministry are involved in the same proportion as they are involved in the profit gain (in profit) according to the plan on the basis of which the economic unit's last profit contribution was determined. The supplement to the State Budget and the supplement to the Ministry shall be paid to the management within three days of the deadline set by the Ministry of Finance for the submission of the quarterly (annual) balance sheet of the economic unit.
Paragraph 26 applies mutatis mutandis to the contributions of the management undertaking and to its contributions to the amounts of the planned reduction of its own resources, paragraph 27 applies mutatis mutandis, with the exception that the management undertaking always makes contributions on the 28th day of each month.
Paragraph 28 (1) and (2) shall apply mutatis mutandis to the obligation of the head of the undertaking to pay periodic penalty payments for late contributions to the State budget or to the Ministry.
Reimbursement of operating expenses of the association
Undertakings are obliged to make contributions to the association to cover the planned costs of its activities, provided that such costs are not covered by other sources. The amount of the contribution and the method of its contribution shall be determined by the individual undertakings of the association after consultation with the undertakings. These contributions include enterprises in their costs. For interest associations, the amount of the contribution and the method of its contribution shall be determined by the Ministry.
Reimbursement of losses
Reimbursement of planned losses
(1) The planned losses of undertakings are mainly due to the profits of other undertakings of the same economic unit.
(2) If the economic unit is planned to be loss-making, the loss of enterprises shall be paid either from the relevant centralised resources of the Ministry (§ 31 (3)) or from the State budget; on which of these two sources will be used, the Ministry will agree with the Ministry of Finance.
(1) Under its budget, the Ministry shall set expenditure limits for allocations from the State budget to cover planned losses. The management undertaking shall determine the expenditure limit within the limits allocated to the undertakings.
(2) The specific directives of the Ministry of Finance will provide for details.
For the undertaking to which the planned loss of profits is to be paid, the superior authority shall directly open a separate account with the branch of the bank which is lending the company and shall indicate monthly allocations to that account.
(1) The planned loss is paid to the undertaking according to the standard of remuneration (hereinafter referred to as the standard), unless otherwise specified.
(2) The standard expresses the amount of remuneration for each individual product of the same type or product group, which is planned to be invoiced in the current year or, where applicable, for each crown of implementation of all products or their specific group planned for the year in question. The authority from which the loss is paid shall decide which method of calculation of the standard according to the first sentence. According to the decision of the authority of the directly superior undertaking, the standard may be set for each quarter. This provision shall apply mutatis mutandis to performance.
(3) In calculating the standard, the company is based on its total loss resulting from the difference between the total own costs of the production (performance costs, circulation, etc.) planned for the year (quarter) and the planned implementation at wholesale prices (excluding turnover tax) and, where applicable, the company's sales prices (excluding turnover tax).
(4) An undertaking shall also include in the basis for the calculation of the standard the loss (profit) on the planned other implementation and on the planned non-implementation gains and losses and on the housing economy, if the authority directly decides by the superior undertaking. Otherwise, losses from other activities shall be paid as planned.
(1) The Ministry may decide, in order to increase interest in the good management of undertakings with a planned loss, to retain a long-term fixed share of the savings achieved by reducing the loss per product or per crown of implementation against the immediately preceding year. In this case, the standard shall be established in such a way as not only to ensure the payment of the planned loss but to be higher by or part of the savings achieved by the undertaking by reducing the loss per product or per crown of implementation against the immediately preceding year. Where savings show effects resulting from changes in the organisation of an enterprise, the loss for the previous year shall be adjusted as well as the savings so as to avoid such effects.
(2) The use of funds resulting from the difference between the standard laid down in accordance with paragraph 1 and the actual loss shall apply mutatis mutandis to the provision on the use of a share of the profit gain of profitable undertakings.
Contents
Část první
§ 1
§ 2
Část druhá
§ 3
HLAVA I
Díl 1
§ 4
§ 5
§ 6
§ 7
§ 8
§ 9
§ 10
§ 11
§ 12
§ 13
§ 14
§ 15
§ 16
§ 17
§ 18
Díl 2
Oddíl 1
§ 19
§ 20
§ 21
§ 22
§ 23
Oddíl 2
§ 24
§ 25
§ 26
§ 27
§ 28
HLAVA II
Díl 1
§ 29
Díl 2
§ 30
§ 31
Díl 3
§ 32
§ 33
§ 34
§ 35
Díl 4
§ 36
HLAVA III
Díl 1
§ 37
§ 38
§ 39
§ 40
§ 41
§ 42
§ 43
Díl 2
§ 44
§ 45
Díl 3
§ 46
§ 47
Část třetí
§ 48
§ 49
§ 50
§ 51
§ 52
§ 53
§ 54
§ 55
Část čtvrtá
HLAVA I
§ 56
§ 57
§ 58
HLAVA II
§ 59
§ 60
§ 61
§ 62
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Regulation Information
| Citation | Decree of the Minister of Finance No. 123 / 1960 Coll., on the financial resources of certain economic organisations of the state socialist sector and on the reimbursement of their losses |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 19.08.1960 |
|---|---|
| Effective from | 01.01.1961 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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