Decree of the Federal Ministry of Finance and Chairman of the Czechoslovak State Bank No 152 / 1975 Coll.
Decree of the Federal Ministry of Finance and President of the Czechoslovak State Bank on the financing of the reproduction of basic funds
Valid
Effective from 01.01.1976
Zobrazeno prvních 200 z celkem 272 ustanovení tohoto předpisu.
Zobrazit celý předpis →
Pro stažení celého znění použijte tlačítko Stáhnout výše.
152
DECLARATION
Federal Ministry of Finance and Chairman of the Czechoslovak State Bank
of 8 December 1975
on the financing of the reproduction of basic funds
The Federal Ministry of Finance, in agreement with the Ministry of Finance of the Czech Republic and the Ministry of Finance of the SSR pursuant to § 391 of the Economic Code No. 109 / 1964 Coll. as amended under No 37 / 1971 Coll. and the President of the Czechoslovak State Bank ("the Bank ') pursuant to § 7 (5) (d) of the Act No. 144 / 1970 Coll., on the State Bank of Czechoslovakia provides:
Subject matter and scope of the adjustment
(1) This decree provides for the financing of the reproduction of basic funds and other tangible assets by state organisations, foreign trade organisations, uniform agricultural cooperatives, joint agricultural holdings and melliorative cooperatives (hereinafter referred to as "organisations'), carried out in a supplier's way or under its own direction (or by its own use for single agricultural cooperatives).
(2) The financing of the reproduction of basic funds of other socialist organisations shall be governed by the principles of this Order, whereby the specific specificities of the financing of the reproduction of basic funds shall be regulated by the competent federal central authorities for organisations governed by them in agreement with the Federal Ministry of Finance and the Bank's headquarters and the competent central authorities of the Republics for organisations governed by them in agreement with the Ministry of Finance of the Republics and the main constitution of the Bank.
DEFINITION OF BASIC CONSIDERATIONS
Basic appropriations
(1) The basic means are separate articles or sets of articles, or combined technological and building units, which as a whole have a separate technical and economic purpose and which have an operational technical function of more than one year and whose cost is at least three thousand KKS. The basic means are land, buildings, buildings, buildings, unless they are real cultural monuments designated as other tangible assets.
(2) The basic means are also permanent crops (except forest) with a fertility period of more than three years if they form a complex which has at least one hundred trees or two hundred bushes. 1)
(3) Basic appropriations shall be divided into:
(a) the basic means used;
(b) basic funds in reserve;
(c) essential means of preservation.
(4) The basic funds in the reserve are:
(a) the essential resources which are intended to be exchanged for the basic resources excluded from use by the organisation as a result of damage or repair (operational reserve);
(b) basic funds excluded from use which have a permanent designation for the organisation (capacity and range reserve).
(5) The essential means of preservation shall be those which are not used by the organisation for reasons of State interest and have been put into preservation with the approval of the relevant Ministry of Finance, unless the conservation is regulated by specific regulations; (2) there is no need for such consent for basic funds intended for civil defence and defence purposes.
(6) The basic means are not:
(a) stocks,
(b) other tangible assets;
(c) investment.
Stocks
(1) Stocks 3) are, in particular, materials, items of gradual consumption in use, subcontracting, unfinished production and own-production semi-finished products, products, animals and goods.
(2) The items of gradual consumption in use (3) are in particular small and short-term articles in use, special tools and preparations in use, construction site equipment, materials in use, articles in hire shops, circulatory packaging in use, machines to be repaired in an exchange way and articles of precious metal.
(3) Small and short-term articles are items which are not used at the same time, and
(a) whose price is less than three thousand CZK per item without regard to their fitness (small items);
(b) whose fitness period is less than one year without regard to their price (short-term articles);
(c) which are used as working clothes, work footwear, protective articles and accessories and bedlinen without regard to their price and their fitness.
(4) Specific instruments and preparations are articles used to produce one or more contracts, a series of a particular product type or in mass production without account being taken of their price and the time of their fitness.
Other tangible assets
(1) Other tangible assets are works of art and art, unless they are an integral part of built buildings, objects of museum and gallery value, or sets of such items in museums, galleries and monuments, permanent exhibition files and library collections of libraries of the single system or other collections.
(2) Other tangible assets are also movable and immovable cultural monuments and their collections, which cannot normally be valued under generally applicable legislation (e.g. price).
(3) Other tangible assets are also considered to be surface and groundwater water, mineral deposits, caves, geodetic network points, measuring equipment and signals at these points and map funds.
Reproduction of basic assets and other tangible assets
Obligations of organisations
(1) The organisations are required to ensure the reproduction of basic funds and other tangible assets in accordance with the national economic development plan and to make use of it in accordance with the relevant legislation and with the highest economy.
(2) Reproduction of basic funds and other tangible assets includes:
(a) construction preparation and security (Section 6);
(b) project documentation 4) and copyright, 5)
(c) investment (Section 7),
(d) maintenance and repair (Section 8).
Construction preparation and security
(1) Construction preparation and security shall include costs and, where appropriate, expenditure on:
(a) the organisational and preparatory work of the investor, i.e.:
- the development of investment projects,
- project tasks and studies of building sets,
- the activities of the Directorate of Building Enterprises and Plant,
- technical supervision of the investor,
- the surrender and acceptance of completed structures or their integrated parts,
- preparation and start of operations, including complex technological testing and testing,
- preparation of beakers for built-in enterprises,
- resettlement of residents,
- comprehensive processing of the documentation of the actual implementation of the construction,
- final technical-economic evaluation,
(b) the engineering and completion activities of the supplier;
(c) bearing geology, unless otherwise specified in specific regulations;
(d) equipment for operations and other built-up equipment;
(e) administrative and local charges (decision on the admissibility of the construction, permit for permanent use of the construction), periodic penalty payments, late payment, all interest (domestic and foreign), foreign exchange costs associated with the acquisition of foreign exchange at the Czechoslovak Commercial Bank, a.s., cash compensation for damage related to investment construction and other intangible costs and surcharges (delayed, remuneration for use etc.),
(f) development studies on sector and sector construction;
(g) territorial plans (including territorial technical documents and urban competitions),
(h) construction typing projects;
(i) projects for experimental verification under construction (experimental studies, projects and similar tasks);
(j) the production of technical economic indicators.
(2) Costs and, where appropriate, expenditure on the preparation and security of construction are also included:
(a) projects for the economic and technical adjustment of land;
(b) projects for exhibitions and fairs abroad,
(c) project competition and demand management;
(d) technical assistance provided by project organisations;
(e) export projects;
(f) licences for future production or operation;
(g) an archaeological survey where the investor contributes to the survey;
(h) other non-investment work.
Investments
(1) The investments are material and financial resources spent on the acquisition of new basic funds, on the reconstruction, modernisation, superstructure and extension of existing basic funds and, where appropriate, on other tangible assets.
(2) Investments are also material and financial resources spent on:
(a) purchase (transfer) of basic funds;
(b) the acquisition of basic funds for permanent use outside the territory of the CSSR;
(c) the acquisition of works of art and art in the price of at least three thousand KKS, other than works which form an integral part of the built-up buildings;
(d) the acquisition of museum items without account being taken of the price;
(e) objects of the nature of the basic means (prototypes, functional models) and temporary objects (semi-plants, verification operations, etc.), obtained after solving the tasks of the science and technology development plan, which will be included in the basic resources after verification of the results of the solution, 6)
(f) levies on the withdrawal of agricultural land from agricultural production for investment construction, 7)
(g) price increases on imports of machinery, equipment and investment units for investment construction, 8)
(h) models or prototypes of the nature of the basic means which the organisation has duly assumed in connection with the use of the invention, improvement design or industrial design)
("other investments').
(3) The investment under its own control and, where appropriate, its own assistance is the material and financial resources spent on investment construction carried out and provided mainly by the investor's own staff.
(4) Reconstruction is an intervention into the design and technological part of the existing base vehicle, which usually results in a change of technical parameters or, where appropriate, a change in function and purpose of the base vehicle.
(5) Modernisation is an adjustment in which the elements of technical progress are mainly applied, usually replacing parts of the basic device with more modern ones in order to eliminate the effects of wear and tear caused by technical development, increase the equipment of the basic device, or extend its applicability.
(6) The extension is meant to extend the existing building object (base vehicle), which changes (increases) the original height of the building in part or in the whole floor plan area.
(7) The port means the extension of the existing building object (base device), which changes (increases) the ground plan area without changing the original height of the building in the case of an immediate technical, spatial and generally operational connection of the connected part.
Maintenance and repair of basic assets and other tangible assets
(1) Maintenance is the regular care of essential resources and, where appropriate, other tangible property which slows down the course of the physical wear process, is preceded by its consequences so as to ensure their operational condition and safe operation, or to eliminate minor defects.
(2) By repair, partial physical wear or damage shall be removed in order to put the basic device and, where appropriate, other tangible property into operational condition, its technical characteristics restored, functional, visual and safety deficiencies removed; their operational quality, performance and safety are restored for buildings and buildings. The last knowledge of science and technology, in particular the technology of their implementation, material selection and standardisation of components, shall be applied in repairs.
(3) Repair of machinery and equipment may also be carried out by exchange. 10)
FINANCING OF REPRODUCTION OF BASIC INSTRUMENTS AND OTHER COMPOUNDS
Financing of construction preparation and security costs
The costs of building preparation and security (Section 6) are financed from operating (non-investment) funds with a possible time resolution.
Financing of project documentation, copyright and investment
Project documentation, 11) Copyright 12) and investment (Section 7) finance:
(a) state economic organisations and foreign trade organisations, by their own resources, by means centralized with senior bodies, by State budget, 13) or by State funds, by the budgets of national committees, by contributions and shares from other organisations and by other means concentrated in the construction fund, possibly in the small business investment fund 14) and by investment loan;
(b) budgetary organisations by State budget (s), by national committee budget, by additional resources and by contributions and shares from other organisations;
(c) contribution organisations from their own resources, from contributions from the State Budget (State Funds), from the National Committee's budget, from contributions and shares from other organisations, or, where appropriate, from other funds concentrated in the Building Fund and from investment credit;
(d) single agricultural cooperatives, common agricultural holdings and mellioration cooperatives from their own resources, from State budget funds (state funds), from contributions and shares from other organisations, or from other funds concentrated in the construction fund and from investment credit.
Documentation for financing project documentation and investment
(1) Organisations with the exception provided for in paragraphs 2 and 3 are required to submit to the financing branch of the Bank:
(a) investment construction plan, 15)
(b) financing plan for investment construction, 16)
(c) the nominal list of buildings. 15)
(2) Budget and contribution organisations are required to submit to the financing branch of the Bank:
(a) an investment construction plan;
(b) notification of the limit of expenditure on financing for investment construction;
(c) the nominal list of buildings.
(3) For complex residential construction included in the plan of the national committees, the investment plan and the nominal list of buildings are replaced by the complex housing scheme. 17)
(4) The supporting documents submitted pursuant to paragraphs 1 and 2 must comply with the plan and its indicators 18) and with the results of the procedure for the inclusion of buildings in the draft implementation plan. 19) The supporting documents submitted by budgetary and contribution organisations, including changes, shall be certified directly by the superior or, where appropriate, by another authorised body.
(5) For all buildings over 2 million CZK of budgetary costs (Title II-VIII of the general budget of the construction), the organisations shall submit to the bank's branch, before the start of financing:
(a) registration sheet of the project task 20) (as a basis for financing the project work),
(b) the approved general budget of the construction, including the cost-recap to the general budget, 21)
(c) copies of the economic contracts for the supply of the construction part and the decisive supply of the technology for the entire duration of the construction;
(d) registration sheet of the construction. 22)
(6) In the case of construction over 2 million CZK of the budget costs carried out under the investor's own direction, the organisation is obliged to demonstrate to the financing branch of the bank that the construction is secured by labour, material or contracts with direct suppliers.
(7) In the case of buildings for which subsidies are granted from the State budget or, where applicable, State funds or credit, the organisations financing the branch of the Bank shall provide the supporting documents referred to in points (b) and (c) of paragraph 5, irrespective of the amount of the budget costs and the list of buildings subsidised by the State budget (state funds).
(8) In cases where a subsidy is granted from the state budget (state funds) or a loan for machinery not included in the budget of the buildings, the organisations financing the branch of the bank shall submit their list and proof of contractual collateral.
(9) In the case of housing houses (buildings) which are solved using new construction systems, the organisations financing the branch of the housing house passport bank shall submit. 23)
(10) When transferring objects and temporary objects into basic resources [Paragraph 7 (2) (e)], organisations financing the branch of the Bank shall submit a science and technology development plan or extract from that plan where the task was included at the time of the launch.
(11) For permanent crops (Section 2 (2)), the organisations financing the bank's branch shall submit a cost budget approved by the competent authority. 24)
(12) Organisations for completed construction over 2 million CZK of budget costs shall submit to the financing branch of the Bank:
(a) evidence of final technical and economic evaluation of the construction put into operation (use), 24)
(b) registration sheet of completed construction. 25)
(13) For completed constructions up to 2 million CZK of budgetary costs subsidised by the state budget (state funds) or, where applicable, loans, organisations financing the bank branch shall provide evidence of the final technical and economic evaluation of the construction put into service (use), unless the conditions under which the subsidies or the loan were granted are met.
(14) In the event of changes (addenda) of the submitted supporting documents for the financing of project documentation and investments, organisations are required to inform the financing branch of the bank in good time and to complete the submitted documents without delay (26).
(15) In addition to the supporting documents referred to in the previous paragraphs, the organisations financing the branch of the Bank shall, upon request, provide the additional supporting documents necessary to ensure financing and investment control. 27)
Conditions for financing project documentation and investment
(1) The Bank shall mobilise funds to finance project documentation and investment in accordance with the National Economy Development Plan and provided that the organisation has financial resources for the entire construction period and spends them with the highest economy.
(2) The financing is carried out by the financing branch of the bank in whose district the organisation is located.
(3) The financing branch of the Bank finances project documentation and investments up to the amount of the funds transferred to the investment accounts of organisations under the generally applicable legislation, 28) up to the amount of the authorised investment loan and, where appropriate, up to the amount of the notified limit on expenditure on financing investments and additional resources.
(4) The financing branch of the Bank releases funds to cover project documentation and investments upon submission of the supporting documents pursuant to § 11 (1) - (12):
(a) for buildings up to the general budget of the construction, 29)
(b) for project documentation up to the amount of Title I of the general budget of the construction or, where applicable, up to the amount of project work specified in the project task registration sheet. 30)
(5) The financing branch of the Bank finances complex housing by building or operating files.
(6) In agreement with the competent central authorities, the Bank may identify additional structures for which the financing branch will establish a more detailed financing method (e.g. by object and operating files).
Method of financing project documentation, copyright and investment
(1) Investment funds (Section 10) are financed by:
(a) project documentation and copyright, 31)
(b) the investment referred to in Article 7 (1), i.e.:
1. supplies of construction works and construction works, including costs relating to the disposal of existing basic funds, if they are included in the general budget of the construction,
2. machinery and equipment, apparatus, means of transport and inventory, or, where appropriate, sets of such articles, if they correspond to the concept of basic means referred to in Section 2, the costs of their transport and installation,
3. the costs of the first planting of permanent crops, i.e. the costs of planting and subsequent cultivation incurred until the maturity of permanent crops, after deduction of any revenue (except for the costs of new planting for dead, unproduced plants, etc.),
4. works of art and art and museum articles, provided that they are an integral part of built-up buildings;
5. supplies of materials, products, semi-finished products, works, performance and expenses provided by the investor for foreign suppliers under contract with the foreign supplier. 32)
(2) Other investments are also financed from investment funds (Section 7 (2)) and contributions and shares to other investors.
Inclusion of investments in the purchase price of basic funds
(1) The purchase price of the principal shall include the value of the works and supplies referred to in Article 13 (1) and the renovation and modernisation financed under the provisions of Article 18 (2) (33).
(2) In addition, the purchase price of basic funds includes levies on the withdrawal of agricultural land for agricultural production for investment construction, price increases and reductions on imports of machinery, equipment and investment units for investment construction.
Method of financing investments carried out under its own direction
(1) Investments carried out under their own control (Section 7 (3)) are reimbursed by organisations from operating (non-investment) funds.
(2) The reimbursement of the costs reimbursed pursuant to paragraph 1 shall be made from investment funds on the basis of transfer forms and invoices. 34)
(3) Budget organisations shall budget and reimburse expenditure relating to the implementation of investments under their own control from the relevant non-investment items. When they are completed, the central planning budgetary organisation shall pay an amount corresponding to the budgetary costs of the investment service account in favour of its revenue budget account; the national committees and, where appropriate, the budgetary organisations managed by them, shall carry these amounts into the revenue of the national committee's budget.
Financing of discontinued investments and project documentation
(1) If the investment is temporarily or permanently discontinued, organisations shall pay out of investment funds:
(a) the budgeting work already carried out and necessary;
(b) the cost of the project documentation supplied, or any part of it developed (including unused project alternatives);
(c) security and preservation (maintenance and decontamination where appropriate) work under a specific budget;
(d) supplies of machinery and equipment carried out;
(e) machinery and equipment (single purpose and atypical) at a high degree of elaboration;
(f) other costs associated with permanently discontinued investments.
(2) Following a decision to stop investments permanently, the costs incurred shall be written off immediately to the Fund for basic funds and investments.
(3) In order to write off the costs of permanently discontinued investments (including unrealised project documentation) financed in whole or in part by State budget funds (state funds), which cannot be used economically, the approval of the relevant Ministry of Finance (government fund manager) is necessary.
(4) The competent Ministry of Finance (manager of the State Funds) may impose an obligation on the organisation to reimburse the funds provided from the State Budget (State Funds).
Benefits for investments financed by the State Budget (State Funds)
The amounts of credits for investments financed by the State budget (s) in the current year relating to deliveries made and paid by 31 December of the previous year shall be paid by the Bank, with the exception of the period until 15 January of the current year, to the relevant State budget (s); the contribution is made in proportion to the grant of the partial subsidy.
Financing of repairs and maintenance of basic funds and other tangible assets
(1) The costs associated with repairs (including project documentation) and the maintenance of basic funds and other tangible assets are financed from operational (non-investment) funds with time resolution.
(2) From operating (non-investment) funds, the following may also be financed:
(a) costs incurred for reconstruction and modernisation (including project documentation) of existing basic funds carried out in one place (usually building) and at a continuous time (uninterrupted), provided that their budget cost is less than 10% of the purchase price of the base vehicle; the cost of the budget may not exceed 5 million CZK;
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Decree of the Federal Ministry of Finance and Chairman of the Czechoslovak State Bank No 152 / 1975 Coll., on the financing of the reproduction of basic funds |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.12.1975 |
|---|---|
| Effective from | 01.01.1976 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0