Decree of the Minister of Finance No 152 / 1960 Coll.
Decree on the financial resources of economic organisations managed by national committees 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
§ 29
§ 30
Hlava II
Díl 1
§ 31
Díl 2
§ 32
§ 33
Díl 3
§ 34
§ 35
§ 36
Díl 4
§ 37
Hlava III
Díl 1
§ 38
§ 39
§ 40
§ 41
§ 42
§ 43
§ 44
Díl 2
§ 45
§ 46
§ 47
§ 48
§ 49
Část třetí
§ 50
§ 51
§ 52
§ 53
§ 54
§ 55
§ 56
§ 57
Část čtvrtá
Hlava I
§ 58
§ 59
§ 60
Hlava II
§ 61
§ 62
§ 63
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152
DECLARATION
Minister for Finance
of 6 October 1960
on the financial resources of economic organisations managed by the national committees and the reimbursement of their losses
The Minister of Finance provides, pursuant to Section 11 of Act No. 83 / 1958 Coll., on the arrangements for financial planning and financial management of national enterprises and other economic organisations of the state socialist sector, after consulting central authorities, national committees and selected enterprises:
INTRODUCTORY 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 has increased the interest of national committees, businesses and all workers in good management and has contributed to the consolidation of the chozasčet.
The new methodology is closely linked to the development of production forces and production relations, the continuous increase in the power and responsibility of national committees 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, governed by 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 national committee;
(b) a leading undertaking with subordinated undertakings;
(c) associations with subordinate undertakings.
If this decree refers to the head of the undertaking, this means the head of the undertaking in its capacity as a supervisor and, unless expressly provided for otherwise, the association in its capacity.
GENERAL ADJUSTMENT OF FINANCIAL MANAGEMENT
Basic provisions
Financial resources of enterprises (profit, depreciation of basic funds, etc.)
(a) first, to the budget of the national committee managing the undertaking;
(b) use for the benefit of undertakings, either directly by undertakings or by their directly superior authorities.
In doing so, the company meets the needs as much as possible of its own financial resources.
UNDERTAKINGS
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 is determined by the authority directly to the company's superior (§ 31). 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 with the current 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 guaranteed by the share of the profit gain and the share of the depreciation, the institution may directly determine for it the share of the profit gain (Paragraph 31). The profit share shall also be determined for the newly set-up undertaking for the first year of its activity.
(2) Otherwise, Article 7 and 8 of the Law 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 directly superior to undertakings are obliged to take the necessary measures to ensure that undertakings do not make a profit in the wrong way, in particular by overcharging, missetting of prices, deterioration of quality, performance of only profitable products and services and by not fulfilling less profitable but by the population of the required goods and services, neglect of the care of workers and other misconduct. The profit achieved incorrectly must be deducted from the undertakings under the special rules.
(2) In individual undertakings in which undertakings are not provided with the assumption that the participation of undertakings through the share of the profit gain or profit participation will be used for the benefit of the national economy, or in which the share of the profit or profit gain would not be an appropriate means of improving the business activity, the national committee managing the undertaking will introduce a different form of material interest, such as the share of the reduction of its own costs against the previous year.
Share of depreciation
(1) The share of depreciation shall be determined by the authority directly to the undertaking by its superior (§ 31). 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 with the current change in the plan only if the tasks resulting from the five-year plan change 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 basic assets [Paragraph 4 (d)] is sales minus the costs of the sale or proceeds from the liquidation of basic assets, minus the costs of 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 to the budget of the national committee for each day of delay. The transfer of the result of the sale and disposal of the basic device and the sales of the animals of the basic herd to the investment account of the undertaking shall be deemed to have been carried out in good time if it has been carried out within 14 days of the end of the calendar month in which the sales (proceeds) were completed or the basic device has ended. Penalties shall not be paid if they are less than 50 CZK.
GROUNDS FOR ENTERPRISE
Deductions from undertakings subordinate to the management undertaking or association
(1) After approval of the county budget by the Government, the leading undertaking shall determine the amount of the annual profit contribution planned for the undertakings forming the economic unit, taking into account their proposals. This planned contribution must be in line with the task of paying the revenue set out in the budget and with the long-term shares.
(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) The undertaking shall pay to the management undertaking no later than the 12th and 25th days of each month after one sixth of the amount of the planned profit contribution for the relevant quarter (Paragraph 19 (4)). In justified cases, the head of the undertaking may, with the agreement of the national committee managing the undertaking, set different time limits for the undertaking to pay and provide that the payment is made at the rate corresponding to one half of the amount planned for the month in question. The amendment of the deadlines must be agreed with the relevant branch of the Czechoslovak State Bank ("the Bank ').
(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 (overpaid profit), it will increase the profit payments on a quarterly basis on the basis of the profit reported in the quarterly (annual) balance sheet in order to keep the amount retained by the company as planned from the beginning of the year, increased by a part of the preplanned profit corresponding to the fixed percentage of the profit gain (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 contributions to the national committee
(1) After approval by the Government of the county budget, the national committee shall determine to the national committee, taking into account their proposals, the amount of the annual planned contribution to the national committee:
(a) its budget;
(b) for centralised use.
These planned contributions must be in line with the task of making a profit set out in the budget and with long-term interests.
(2) Where an undertaking has a share of the increase in profits, the amount of its planned contribution to the current year's budget shall be adjusted according to the economic result approved in the final assessment of the results of its management for the preceding year. the planned contribution to the budget shall be adjusted by the difference between the actual and expected economic result of the previous year. This difference shall be reduced by the revenue-to-budget 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 company and the national committee 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 the profit-gain plan against the plan, it shall also increase the profit-loss plan in such a way that the company and the national committee participate in the planned profit-gain increase in the same proportion as they participated in the profit-gain increase in accordance with the plan on the basis of which the company's last profit contribution was established.
(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 national committee on the 14th and 28th days of each month after one sixth of the amount of the planned profit contribution for the relevant quarter. In justified cases, the national committee managing the undertaking may provide that the levy is to be applied at the rate corresponding to one half of the amount planned for the month in question and may set other time limits for the year in question. However, payments in December must be made within the time limits laid down in the first sentence. The modification of the deadlines must be agreed with the relevant branch of the bank.
(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 and the national committee participate in it in the same proportion as they participate in the profit gain (in profit) in accordance with the plan on the basis of which the company's last profit contribution was determined. The supplement shall be paid by the undertaking 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.
(1) The undertaking shall transfer to the budget of the national committee managing the undertaking the planned part of the depreciation of the basic appropriations by the 28th day of each month, at the rate of one third of the amount 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; from the contributions thus adjusted, the undertaking shall deduct the amounts already entered in the budget of the national committee 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 centralised sources.
From the planned reduction of own funds, the undertaking shall transfer the amounts set out in the financing plan to the budget of the national committee managed by the undertaking, where appropriate in centralised sources, no later than the 26th day of each month.
The contributions to the national committee budget shall be made by the undertaking to the relevant account of the budget revenue (in small municipalities for current account) of the national committee at the bank.
For centralised funds, the Bank shall set up special accounts for the National Committee.
(1) If the undertaking fails to make a contribution to the national committee's budget, or to the account of centralised funds (Sections 25 to 27) in due time and in full, it is obliged to pay to the national committee's budget and, where appropriate, to the relevant specific account of centralised funds for its costs for each day of delay of the penalty payment of 1 ° of the amount not paid in due time. Penalties shall not be paid if they are less than 50 CZK.
(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.
NATIONAL COMMITTEE, LEADER AND ASSOCIATION
Determination of shares from financial resources
(1) The National Committee, when drawing up the guidelines for drawing up the five-year plan, shall determine the percentage of profits and, where appropriate, the percentage of profits and the share of depreciation for each year for each five-year plan. In determining the shares, the national but only to the extent strictly necessary may be used 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
The financial resources of the national committee and the head of the undertaking for centralised use shall be made up of funds which shall be paid by the undertakings on profits and depreciation, the planned reduction of their own funds and the amounts drawn from them in accordance with the results of the overall analysis. The appropriations for centralised use shall be separate from the other resources of the national committee and the head of the undertaking.
(1) The National Committee and the Head of Enterprise use centralised funds for enterprises:
(a) to cover the costs of decentralised construction undertakings, the implementation of which has been imposed on them by the national committee or by the head of the undertaking (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 overpaid losses of undertakings and, as regards the leading undertakings, to cover the planned losses;
(f) to provide a contribution from an undertaking which has achieved a worse economic result than planned to pay the difference between its planned and actually achieved lower share of the profit gain (profit), if the cause of the worse economic result cannot be attributed to the company. This contribution shall be decided upon by the national committee or by the head of the undertaking after the end of the year in the final assessment of the results of the business;
(g) to provide the undertakings with adequate resources to supplement their own funds or to invest on the ground that their economic result has been adversely affected either by the intervention of the national committee or the head of the undertaking or by other external influences that could not be counted on; such funds shall be granted to undertakings as decided by the superior body;
(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 national committee may also use the superfluous centralised funds for which use will not be made in subordinate enterprises for budgetary organisations to develop paid services for the population.
Submission of management companies and associations as superior bodies
The funds which undertakings pay to the management undertaking from profit, depreciation and reduction of own funds shall be paid by the management undertaking as an economic unit in accordance with other provisions to the budget of the national committee or, where appropriate, to resources centralised with the national committee, with the exception of those which the management undertaking is entitled to retain for centralised use.
(1) The planned profit shall be paid twice a month by the head of the national committee on the 14th and 28th day of each month at the latest after one sixth of the amount of the planned contribution for the relevant quarter. In justified cases, the national committee may set different time limits for contributions during the year; This provision does not apply to contributions in December. The modification of the deadlines must be agreed with the relevant branch of the bank.
(2) Otherwise, the provisions of Sections 24 and 25 apply mutatis mutandis to the national committee's budget and to the centralised application.
Paragraphs 26, 27, 28 and 30 (1) shall apply to the contributions of depreciation, to the budget of the national committee and to centralised sources and to the payment of periodic penalty payments.
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. In the case of interest associations, the amount of the contribution and the manner in which it is paid shall be determined by the national committee managing it.
REIMBURSEMENT
Reimbursement of planned losses
The planned losses of undertakings directly subordinate to the national committee shall be reimbursed by allocation from the national committee's budget.
For the home administration, which plans to pay depreciation to the national committee's budget, the allocation to cover the planned loss shall be compensated for the planned depreciation. If the actual depreciation according to quarterly accounting statements is higher than the depreciation planned, the home administration of the higher depreciation shall apply in particular to advance the higher (unplanned) losses thus incurred; the outstanding balance shall be entered in the budget of the national committee. If the actual depreciation is lower, the difference shall in particular be reduced by the amount to be used by the home administration to offset the allocation for the planned loss.
(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 single product of the same type or product group, which is planned to be invoiced in the current year or 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 full own costs of production (performance costs, circulation, etc.) planned for the year (quarter) and the planned implementation at planned implementation prices (excluding turnover tax or performance).
(4) An undertaking shall also include, in the basis for the calculation of the standard, the loss (profit) on the planned other realisation and on the planned non-realisation gains and losses, if the authority so determines directly to the superior undertaking. Otherwise, these losses from other activities shall be paid as planned.
(1) In order to increase the interest in the good management of undertakings with planned losses, the National Committee may decide 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 reimbursement of the planned loss but to increase the savings or part thereof, which the undertaking will achieve by reducing the loss per product or crown of implementation against the immediately preceding year. Where savings result from changes in the organisation of an undertaking, the loss for the previous year shall be adjusted as well as the savings so that they do not materialise.
(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.
(1) The calculation of the standard shall be submitted by the undertaking to the institution directly to the supervisor no later than the 20th day before the beginning of the year (quarter), on a three-way form as determined by the Ministry of Finance. The calculation shall comply with the business plan. If this plan is not approved, the undertaking shall calculate the standard according to the supporting documents available to it; after approval of the plan, the firm shall specify the standard.
(2) The authority of the supervisor directly to the undertaking shall examine the standard and, failing that, approve the standard. The approval shall be indicated on the document by which the undertaking communicated the calculation of the standard to the superior authority and shall send one copy of the document to the branch of the bank.
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
§ 29
§ 30
Hlava II
Díl 1
§ 31
Díl 2
§ 32
§ 33
Díl 3
§ 34
§ 35
§ 36
Díl 4
§ 37
Hlava III
Díl 1
§ 38
§ 39
§ 40
§ 41
§ 42
§ 43
§ 44
Díl 2
§ 45
§ 46
§ 47
§ 48
§ 49
Část třetí
§ 50
§ 51
§ 52
§ 53
§ 54
§ 55
§ 56
§ 57
Část čtvrtá
Hlava I
§ 58
§ 59
§ 60
Hlava II
§ 61
§ 62
§ 63
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Regulation Information
| Citation | Decree of the Minister of Finance No 152 / 1960 Coll., on the financial resources of economic organisations managed by national committees and on the reimbursement of their losses |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 27.10.1960 |
|---|---|
| Effective from | 01.01.1961 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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