Decree of the Government of the Czech Republic No. 20 / 1992 Coll.
Ordinance of the Government of the Czech Republic laying down the method of calculating compensation for live and dead inventory and stocks
Valid
Effective from 16.01.1992
20
GOVERNMENT REGULATION
Czech Republic
of 4 December 1991
determining the method for calculating the amount of compensation for live and dead inventories and stocks
The Government of the Czech Republic orders pursuant to § 20 paragraph 5 of Act No. 229 / 1991 Coll., on the modification of property relations with land and other agricultural assets (hereinafter referred to as "the Act"):
Where it is not possible to demonstrate the withdrawal of a live and dead inventory as well as stocks, or their introduction into an agricultural cooperative during the period from 25 February 1948 to 1 January 1990, or to determine their present value, the compensation for such goods shall be fixed in accordance with the standards established per hectare of agricultural or forestry land.
For the purposes of this Regulation:
(a) by a normative measure per hectare of agricultural land, the quantity of live inventory expressed in livestock units, the quantity of feed stocks, bottlenecks, seeds, sows, lard and manure in the prices recorded in the accounts and the quantity of dead inventory in its residual prices;
(b) livestock unit unit determined for the conversion of individual livestock species into an aggregated basis;
(c) live and dead inventories of cattle, horses, pigs, sheep, poultry, fish and bees, machinery, tools, means of transport and equipment used in agricultural or forestry production;
(d) manure from livestock manure and compost,
(e) by fulfilling another type of compensation in services to ensure the operation of agricultural or forestry production, or by participating in the assets of the debtor, (3), or otherwise.
(1) The standard of living inventory per hectare of agricultural land corresponds to:
(a) one livestock unit: the conversion of individual species and categories of live inventory into livestock unit is set out in Annex 1, which is part of this Regulation;
(b) performance by another type of compensation: the compensation shall be determined in the livestock unit designated by the species of animals according to the structure of the herd of the person required and converted by the prices at the date of application of the law.
(2) The standard of the dead inventory per hectare of agricultural land is determined according to the formula. The formula and the procedure for calculating the formula are set out in Annex 2, which forms part of this Regulation.
(3) The standard of feed and straws per hectare of agricultural land is fixed at 8500 Kcs.
(4) The standard of seed, seed and lard per hectare of unsown or unplanted agricultural land is fixed at 1700 CZK.
(5) The standard manure per hectare of agricultural land is set at 10 tonnes.
(1) The standard of a live and dead inventory per hectare of forest land is set at 850 CZK. The value of the refund shall be calculated, save as otherwise provided for in this Regulation, in accordance with the formula set out in Annex 3 which forms part of this Regulation.
(2) The standard of seedlings and seeds of forest trees per hectare of forest land is fixed at 125 Kč.
(1) The standard of a live inventory per hectare of agricultural or forest land does not apply to compensation for towing animals and hives. Entitlement to such reimbursement shall be evidenced by the beneficiary by a written statement of at least two witnesses who are not close to them.4)
(2) The compensation for a towing horse is fixed at 40 000 Kns, 15 000 Kns, for a towing steer, including the Hive 1350 Kcs.
(3) Where the beneficiary claims the return of a fish pond, the compensation shall include a fish handle corresponding to the natural habitat and the quantity of fish planted by the mandatory person. The authorised person shall demonstrate in the manner referred to in paragraph 1 that the pond was fitted with fish at the time of withdrawal.
(1) From the replacement for the live inventory, the funnel animals retained by the authorised person shall be deducted at the time the live inventory is introduced into the agricultural cooperative. The deduction shall be carried out by the obliged person, using all the means by which the actual state of affairs can be established and which comply with the legislation.
(2) Compensation for live and dead inventories shall be deducted from compensation for these matters by another obliged person. If there are more than one person required to provide compensation for a dead inventory, the obligor who is not the user of the part of the agricultural land carried or withdrawn shall notify the obligor who is or has been the user of that land of the amount of the refund granted.
(3) The amount of CZK 8500 shall be deducted from the compensation provided for feed and litter per livestock unit of the fattening animals left in the possession of the authorised person at the time of the introduction of the live inventory into the agricultural cooperative.
(1) When the agreement is concluded (5) between an authorised and mandatory person on compensation in respect of services provided for live and dead inventory and stocks, the work and services to be performed by the obliged person in the management of real estate with the care of the proper economy cannot be counted.
(2) If no agreement is reached between the obliged and the authorised person on the performance according to the standard of the live inventory, the claim applied in livestock units shall be determined in proportion to 70% of livestock units and 30% of livestock units of other animals, of which
(a) in the case of bovine animals: dairy cows under the age of five, able to be pregnant or pregnant, weaned calf, young breeding heifers, fattening cattle,
(b) for pigs: the proportion of all categories of pigs kept by the mandatory person; when the sow is issued, the older third scrubbing shall not be carried out and shall be set aside;
(c) for poultry and sheep: they shall be counted into the livestock unit.
(3) If there is no agreement between the debtor and the authorised person on the performance according to the standard of the dead inventory or if there is more than one obliged person and there is no agreement between them on the share of the performance in the total entitlement of the person entitled, the following procedure shall be followed:
(a) where the original owner or person authorised to prove the removal of the tractor or tractor and the samovase, the proportion of the total entitlement calculated in accordance with the formula shall be 25%;
(b) where the original owner or person authorised to prove the removal of the smelt, the proportion of the total entitlement calculated in accordance with the formula of 10% shall be determined.
This Regulation shall enter into force on the day of its publication.
Pithart v. r.
Příloha č. 1
Annex No. 1 to the Decree of the Government of the Czech Republic No. 20 / 1992 Coll.
Conversion of livestock species and categories into livestock unit
| Druh a kategorie | Velká dobytčí jednotka |
|---|---|
| Kráva | 1,00 |
| Plemenný býk | 1,00 |
| Tele | 0,22 |
| Skot chovný do 1 roku | 0,47 |
| Skot 1 až 2 roky | 0,70 |
| Skot nad 2 roky | 1,00 |
| Jalovice vysokobřezí | 1,00 |
| Skot ve výkrmu | 0,65 |
| Prasnice, kanec | 0,30 |
| Sele | 0,02 |
| Mladé chovné prase, prase na výkrm | 0,12 |
| Drůbež celkem | 0,025 |
| Ovce celkem | 0,10 |
| Kůň do 3 let | 0,75 |
Formula for calculation:
Cn = Mo · AO · ha + Al · ha2
In the formula:
Cn = total entitlement to compensation for dead inventory, calculated with precision to the whole Kčs without rounding
Mo = property of the organization in a dead inventory, calculated at 1 ha for thousands of Kds without rounding
AO, Al = coefficients - see table
ha = number of hectares of applicant
TABLE:
| Počet hektarů | koeficienty | ||
|---|---|---|---|
| nad | do | AO | Al |
| 2 | 0 | 0 | |
| 2 | 5 | -466,66 | 233,33 |
| 5 | 35 | 316,66 | 76,66 |
| 35 | 60 | 3420 | -12 |
| 60 | 80 | 3900 | -20 |
| 80 | 120 | 3100 | -10 |
| 120 | 1900 | 0 | |
Příloha č. 2
Annex No. 2 to the Decree of the Government of the Czech Republic No. 20 / 1992 Coll.
Procedure for calculating and explaining terms:
(1) The total claim for compensation for the dead inventory (Cn) refers to the total area of land that the original owner has managed on the date of withdrawal or introduction into the agricultural cooperative. The total claim established in accordance with the formula shall be used for the performance of the claim by the debtor in cases. In the case of another type of performance, the total entitlement in Kčs shall be converted by a factor of 1,7.
2. The property of the organization in the dead inventory in thousands of Kčs per 1 ha (Mo) shall be determined from the accounting data at 31.12.1989, from the balance of the primary funds account (account 010) reduced by:
(a) basic funds (account 030);
(b) the residual price of buildings, buildings, permanent crops;
(c) the residual price of the dead inventory used for other (non-agricultural) economic activities, provided that, according to the state of 31 December 1989, the gross production of another (non-agricultural) economic activity exceeds 20% of the gross agricultural production of the organisation.
The rules on the uniform classification of basic appropriations shall be applicable to the definition of those groups of basic appropriations.
3. If the value is Mo determined in accordance with point 2 above 12,000.
4. other (non-agricultural) economic activity means:
(a) in the case of agricultural cooperatives, the processing of agricultural and forestry raw materials and the production of food products thereof, the pursuit of activities and the production of products serving the needs of agricultural and food production, the provision of works and services for citizens, the sale of own manufactured goods and other activities, provided that they are not carried out at the expense of the rational use of the soil fund and their own agricultural production;
(b) in the case of State goods, non-agricultural activities listed in the instruments of incorporation of State goods within the scope of their activity or, where appropriate, non-agricultural activities carried out outside the defined scope of their activity.
5. The state of gross agricultural production as at 31 December 1989 shall be found in the accounts of the organisation from the turnover of the synthetic accounts 500, 510, 539, 550, 560 and 561, respectively, and from their analytical records, in the simplified accounting method of the analytical records of the account 795. Gross agricultural production for 1989 is recorded in the accounting statement Eč 4A- 02, rows 81 and 82.
6. The state of gross production of another (non-agricultural) activity as at 31 December 1989 shall be found in the accounts of the organisation from the turnover of the synthetic accounts 521 to 529, 530 to 539, 543 to 545, 550 to 559, respectively, or from their analytical records, in the simplified accounting method from the analytical records to the account 795. The state of gross production of another (non-agricultural) activity for 1989 is shown in the accounting statement Eč 4A- 02, row 83.
7. The remaining price of the dead inventory used for other (non-agricultural) activities shall be determined from the internal stock records for accounts 010 and 030, breakdown by internal units - centres or types of activities - performance.
8. An organisation that has undergone organisational changes after 1 January 1990 shall examine the assets of the organisation in a dead inventory in thousands of Kčs per 1 ha (Mo) from the organisation's opening balance sheet.
Příloha č. 3
Annex No. 3 to the Decree of the Government of the Czech Republic No. 20 / 1992 Coll.
Formula for calculation:
Cn = 850 × ha × k
In the formula:
Cn = total claim of the applicant in Kčs
ha = applicant's number of hectares of forest land
k = coefficient - see table
| počet hektarů | ||
|---|---|---|
| od | do | k |
| 5,00 | 1,00 | |
| 5,01 | 25,00 | 0,85 |
| 25,01 | 50,00 | 0,50 |
| 50,01 | 250,00 | 0,40 |
| 250,01 | 0,30 | |
1) Paragraph 3 (1) (a) of Decree No. 23 / 1964 Coll., implementing Act No. 22 / 1964 Coll., on the registration of real estate.
2) Article 20 of Act No. 229 / 1991 Coll., on the modification of property relations with land and other agricultural assets.
3) Article 5 (1) of Act No. 229 / 1991 Coll.
4) Section 116 of the Civil Code.
5) Paragraph 20 (3) of Act No. 229 / 1991 Coll.
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Regulation Information
| Citation | Decree of the Government of the Czech Republic No 20 / 1992 Coll., laying down the method of calculating compensation for live and dead inventory and stocks |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 16.01.1992 |
|---|---|
| Effective from | 16.01.1992 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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