Decree of the Ministry of Finance No. 235 / 1999 Coll.
Decree of the Ministry of Finance amending Decree No. 227 / 1998 of the Ministry of Finance Coll., which provides for a more detailed definition of the heading and amount of the income and expenditure of public health insurance funds of health insurance companies, the conditions for their creation, use, admissibility of mutual transfers of funds and their management, the limit of the cost of the activities of health insurance companies covered by the resources of the basic fund, including the procedure for calculating this limit
Valid
Order
Effective from 01.01.2000
Text versions:
01.01.2000
26.10.1999
235
DECLARATION
Ministry of Finance
of 15 October 1999
amending Decree No. 227 / 1998 of the Ministry of Finance Coll., which provides for a more detailed definition of the heading and amount of the income and expenditure of the public health insurance funds of health insurance companies, the conditions for their creation, use, admissibility of transfers of funds between them and their management, the limit of the cost of the activities of health insurance companies covered by the resources of the basic fund, including the procedure for calculating that limit
The Ministry of Finance, after consulting the Ministry of Health, provides for the Act No. 551 / 1991 Coll., on the General Health Insurance Company of the Czech Republic, as amended by Act No. 127 / 1998 Coll., and pursuant to Article 16 (4) of the Act No. 280 / 1992 Coll., on departmental, branch, corporate and other health insurance companies, as amended by Act No. 127 / 1998 Coll.:
Decree No 227 / 1998 Coll., which provides for a more detailed definition of the heading and amount of the income and expenditure of the public health insurance funds of health insurance companies, the conditions for their creation, use, admissibility of transfers of funds and their management, the limit on the cost of the activities of health insurance companies covered by the resources of the basic fund, including the calculation procedure, shall be amended as follows:
1. in Article 1 (1) (a), including footnotes 1) and 12):
"(a) the payment of insurance premiums for public health insurance (1) (hereinafter referred to as" insurance premiums "), including advances and their bill. Repayment of overpayments of insurance premiums (12) and reimbursement of incorrectly implemented insurance premiums is a reduction in the resources of the basic fund,
1) Act No. 592 / 1992 Coll., on Insurance for General Health Insurance, as amended by Act No. 10 / 1993 Coll., Act No. 15 / 1993 Coll., Act No. 161 / 1993 Coll., Act No. 324 / 1993 Coll., Act No. 42 / 1994 Coll., Act No. 241 / 1994 Coll., Act No. 59 / 1995 Coll., Act No. 149 / 1996 Coll., Act No. 48 / 1997 Coll. and Act No. 127 / 1998 Coll.
12) Article 14 of Act No. 592 / 1992 Coll., as amended by Act No. 161 / 1993 Coll., Act No. 324 / 1993 Coll. and Act No. 59 / 1995 Coll. '
2. in Paragraph 1 (1) (b), including footnote 2, the following shall be added:
"(b) monthly statement of the results of the redistribution of premiums, (2)
2) Article 21 (5) of Act No. 592 / 1992 Coll., as amended by Act No. 324 / 1993 Coll., Act No. 59 / 1995 Coll. and Act No. 149 / 1996 Coll. '
3. in Article 1 (1), points (d) and (j) are deleted;
Points (e) to (i) shall be renumbered (d) to (h).
4. in Paragraph 1 (2) (b), including footnote 9,
"(b) premiums and fines, 9)
9) Sections 44 and 45 of Act No. 48 / 1997 Coll. § 26 of Act No. 592 / 1992 Coll. '.
5. in Article 1 (4) (a), including footnote 11, the following shall be added:
"(a) reimbursement of health insurance obligations paid by public health insurers (11) to healthcare institutions, less claims arising from reviews of accounts carried out, from the application of regulatory mechanisms and illegally invoiced healthcare, less claims on other health insurance companies or other entities, under financial settlement contracts for healthcare payments;
11) § 17 of Act No. 48 / 1997 Coll., as amended by Act No. 2 / 1998 Coll. § 40 of Act No. 48 / 1997 Coll. '
6. in Article 1 (4), points (b), (c), (d) and (e) are deleted;
Points (f) to (k) shall be renumbered (b) to (g).
7. In Article 1 (4), at the end of point (g), the dot is replaced by a comma and the following points (h) and (i) are added:
"(h) the reimbursement of verifiable costs associated with the sale of any property acquired by public health insurance until 31 December 1998, up to and including the amount of income from such sale constituting the source of the basic fund referred to in paragraph 1 (g);
(i) allocations from fines, periodic penalty payments and surpluses to the prevention fund. ';
8. In Article 2, the following paragraph 4 is inserted after paragraph 3:
"(4) Where the resources referred to in paragraph 1 (c), (d), (e) and (f) exceed the annual allocation and this allocation is not necessary, part of the funds by which the reserve fund is higher than its fixed minimum amount may be transferred to the basic fund may be transferred, with the approval of the Management Board. ';
Paragraphs 4 and 5 shall become paragraphs 5 and 6.
9. In Article 3 (1) (c), "transfer of funds' is replaced by" allocation ';
10. in Article 3 (2), point (c) is deleted;
Points (d) to (i) shall be renumbered (c) to (h).
11. in Article 3 (3), the words "short-term financial investment" are replaced by the words "to acquire short-term financial assets."
12. In Article 3, the following paragraph 4 is inserted after paragraph 3:
"(4) The funds shall be transferred from the operational fund's bank account to the reproductions fund's bank account at the amount of the amortised depreciation of all assets. ';
Paragraphs 4 and 5 shall become paragraphs 5 and 6.
13. at the end of the first sentence of Paragraph 3 (6), the words "and the proceeds of this activity" shall be added.
14. in Article 4 (2) (a), the word "maximum" shall be inserted after the word "amount."
15. in Article 4 (2) (b), the words "from profit or loss" shall be replaced by "from profit."
16. in Article 5 (2) (a):
"(a) an allocation to the capital reproductions fund equal to the residual price of the capital goods when they are excluded from use as a result of wear, loss, impairment or sale;"
17. in Article 5 (2) (d):
"(d) a reduction in the investment property fund of the allocation to the capital reproductions fund of the amount of the accounting depreciation."
18. in Article 6 (2) (a):
"(a) settlement of depreciation of all capital goods, including the residual price of the disposal assets, pursuant to Article 7 (3);"
19. in Article 6 (2) (e):
"(e) after the approval of the Board of Directors, the grant of profits after tax on a corporation tax activity intended to finance the capital goods of a health insurance undertaking which will also be used for the activities of a health insurance company subject to corporate tax, operated in accordance with the health insurance scheme. The amount of the subsidy shall be calculated in proportion to the estimated use of the purchase price of the capital asset in question, '.
20. in Paragraph 6 (2) (h), "special-purpose contribution" is replaced by "special-purpose subsidy."
21. in Article 6 (3) (c), the words "transfer of funds" shall be replaced by "allocation."
22. in Paragraph 7 (1):
"(1) The annual limit on the cost of the activities of a health insurance undertaking covered by the resources of the basic fund shall be determined by means of funds obtained from insurance premiums for public health insurance after the reallocation, from periodic penalty payments, fines, premiums and damages. The amount of the limit of funds constituting the sum of the allocations to the operational fund, the social fund and the capital reproductions fund shall be calculated according to the following formula:
L = (PC: 100) x koef.,
where:
L......... represents the cost limit for the activities of the health insurance company from public health insurance in CZK,
PC...... represents income in CZK per calendar year from public health insurance after redistribution, from penalty payments, fines, premiums and damages,
coef.... represents a coefficient in percent rounded to two decimal places calculated using the formula
coef. = -0,66 / 10 550 x p + 4 + 0,66 / 10 550 x 50,
where:
p........ represents one thousand of the average number of insured persons calculated from monthly distribution data over the period evaluated, rounded up to the integer. '
23. in Paragraph 7 (4), "paragraph 4" is replaced by "paragraph 5";
Efficacy
This decree shall take effect on 1 January 2000.
Minister:
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 235 / 1999 Coll., amending Decree of the Ministry of Finance No. 227 / 1998 Coll., laying down a more detailed definition of the heading and amount of the public health insurance funds of health insurance companies, the conditions for their creation, use, admissibility of transfers of funds and their management, the limit of the cost of the activities of health insurance companies covered by the resources of the basic fund, including the calculation of this limit |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 26.10.1999 |
|---|---|
| Effective from | 01.01.2000 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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