Act No. 239 / 2012 Coll.
Act amending Act No. 563 / 1991 Coll., on Accounting, as amended, and other related laws
Valid
Law
Effective from 01.09.2012
Contents
ČÁST PRVNÍ
Čl. I
Čl. II
ČÁST DRUHÁ
Čl. III
Čl. IV
ČÁST TŘETÍ
Čl. V
Čl. VI
ČÁST ČTVRTÁ
Čl. VII
Čl. VIII
Čl. X
ČÁST ŠESTÁ
Čl. XI
Čl. XII
ČÁST SEDMÁ
Čl. XIII
Čl. XIV
ČÁST OSMÁ
Čl. XV
Čl. XVI
ČÁST DEVÁTÁ
Čl. XVII
Čl. XVIII
ČÁST DESÁTÁ
Čl. XIX
Čl. XX
ČÁST JEDENÁCTÁ
Čl. XXI
Čl. XXII
ČÁST DVANÁCTÁ
Čl. XXIII
㤠5a
㤠55a
Čl. XXIV
ČÁST TŘINÁCTÁ
Čl. XXV
Čl. XXVI
ČÁST ČTRNÁCTÁ
Čl. XXVII
Čl. XXVIII
ČÁST PATNÁCTÁ
Čl. XXIX
ČÁST ŠESTNÁCTÁ
Čl. XXX
ČÁST SEDMNÁCTÁ
Čl. XXXI
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239
THE LAW
of 14 June 2012
amending Act No. 563 / 1991 Coll., on Accounting, as amended, and other related laws
Parliament has decided on this law of the Czech Republic:
Amendment to the Accounting Act
Act No. 563 / 1991 Coll., on Accounting, as amended by Act No. 117 / 1994 Coll., Act No. 227 / 1997 Coll., Act No. 492 / 2000 Coll., Act No. 353 / 2001 Coll., Act No. 437 / 2003 Coll., Act No. 188 / 2004 Coll., Act No. 230 / 2006 Coll., Act No. 264 / 2006 Coll., Act No. 69 / 2007 Coll., Act No. 261 / 2007 Coll., Act No. 266 / 2007 Coll., Act No. 348 / 2007 Coll., Act No. 348 / 2007 Coll., Act No. 126 / 2008 Coll.
1. In Article 1 (1), the words "accounting and 'are replaced by the words" accounting, "and at the end of the text of the paragraph, the words" and the conditions for transmission of accounting records for the needs of the State' are added.
2. footnote 1 shall read:
"(1) Fourth Council Directive 78 / 660 / EEC of 25 July 1978, based on Article 54 (3) (g) of the Treaty, on the annual accounts of certain types of companies, as amended by Council Directives 83 / 349 / EEC, 84 / 569 / EEC, 89 / 666 / EEC, 90 / 604 / EEC, 90 / 605 / EEC, 94 / 8 / EC, 1999 / 60 / EC, 2003 / 38 / EC, Directives 2001 / 65 / EC, 2003 / 51 / EC, 2006 / 46 / EC and 2009 / 49 / EC. Seventh Council Directive 83 / 349 / EEC of 13 June 1983, based on Article 54 (3) (g) of the Treaty on consolidated accounts, as amended by Council Directives 89 / 666 / EEC, 90 / 604 / EEC, 90 / 605 / EEC, 2001 / 65 / EC, 2003 / 51 / EC, 2006 / 46 / EC and 2009 / 49 / EC. Regulation (EC) No 1606 / 2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards, as amended by Regulation (EC) No 297 / 2008 of the European Parliament and of the Council. ';
3. In Paragraph 1 (3), the words "and the accounting units on which this law or specific legislation so provides shall be inserted after the word" units. "
4. Paragraph 1 shall be supplemented by the following: "it shall ensure that it is used in the framework of the monitoring, detection and control activities of public authorities under the special legislature37 and shall provide methodological support to selected entities in the framework of the collection of accounting records for the needs of the State '.
footnote 37 is replaced by the following:
"37) For example, Act No. 320 / 2001 Coll., on Financial Control in Public Administration and on the Amendment of Certain Laws (Act on Financial Control), as amended, and Act No. 420 / 2004 Coll., on the Review of the Management of Territorial Self-Government Entities and Voluntary Communes, as amended. '
5. In Article 4 (8) of the Introductory Part of the provision, the words ", the conditions for transmission and taking over of accounting records' shall be inserted after the words" methods'.
6. In Article 4 (8), the words "including the requirements for their relevance, transmission and storage 'shall be added at the end of the text in point (n).
7. In Article 4, at the end of paragraph 8, the dot is replaced by a comma and the following point (w) is added:
"(w) the requirements for the organisation of the clearance of accounts of the selected entities and the way in which the persons involved in such approval are involved.";
8. In Article 6, the following paragraphs 5 and 6 are added:
"(5) Entities and other persons covered by this Act or other legislation shall be required to transmit the accounting records to the central system of the state's accounting information and to take accounting records from the central system of the state's accounting information, or to assume, where appropriate, the requirement to transmit the requested accounting records, in accordance with specific legislation governing the rules governing the format, structure, transmission and security of the accounting records in the technical form of the selected entities.
(6) In the event that, under a special law, the entity or another entity approves the financial statements of the selected entity, the selected entity shall provide synergies for the approval of its financial statements. ';
9. In Paragraph 9 (3) (c), the words "which are not a consolidated entity under this Act 'are inserted after the word" organisation'.
10. in Article 9 (5), "5" is replaced by "4."
11. In Paragraph 21, the words "the verification shall be carried out on the compliance of the annual report with the accounts' shall be added at the end of the text of paragraph 6.
12. In Paragraph 22, the words "the consolidated accounts shall be audited 'shall be added at the end of the text of paragraph 1.
13. in Paragraph 22b (2), at the end of the first sentence, the words "and ensure that it is verified by an auditor shall be added; the validation is subject to compliance of the consolidated annual report with the consolidated financial statements'.
14. In Article 25, paragraph 6 is added:
"(6) In the case of assets referred to in paragraph 1 (l), the replacement purchase price shall not apply in the event of a free change in the jurisdiction to manage the assets of the State or the conferral of the assets to the administration under the law governing the budgetary rules of the local authorities, the borrowing or the transfer or transfer of assets between the selected entities; In such cases, the entity shall follow the valuation in the accounts of the entity that last accounted for that property. ';
15. in Article 30, paragraphs 1 and 2 read:
"(1) Entities identify and record the actual stocks of assets and liabilities when they inventory. These states identify
(a) a physical inventory of assets for which its existence can be visually established; or
(b) a document inventory for liabilities and assets for which it cannot be visually established, including other assets, other liabilities and facts charged in the off-balance sheet book.
(2) When taking inventory, entities shall proceed by carrying out one or more inventories and verify that the actual situation established corresponds to that in accounting. ';
16. in Paragraph 30, the following paragraphs 3 to 7 are inserted after paragraph 2:
"(3) Entities may, in physical inventory, determine the actual state of property by counting, measuring, weighing and other similar methods, or use accounting records that demonstrate its existence.
(4) At the time of periodic inventory, when determining the actual situation, entities may determine the date on which the actual situation is ascertained and preceded by the balance sheet date (hereinafter referred to as "the applicable date ') and may complete the actual situation by accounting records showing gains and losses of assets and liabilities occurring between that date and the balance sheet date.
(5) For interim inventory, paragraph 4 shall apply mutatis mutandis.
(6) Entities in periodic inventory
(a) may start the inventory not earlier than four months before the balance sheet date;
(b) end the inventory no later than two months after the balance sheet date.
(7) Inventory inventories are conclusive accounting records which must include:
(a) the facts referred to in paragraph 1, in such a way that the assets and liabilities identified can also be clearly identified;
(b) the signature of the person responsible for establishing the facts referred to in (a) and the signature of the person responsible for carrying out the inventory;
(c) the method of establishing the actual stocks;
(d) the valuation of assets and liabilities at the periodic inventory at the balance sheet date or at the relevant date, if determined by the entity;
(e) the valuation of assets and liabilities at the interim inventory date or at the relevant date, where the entity has determined it;
(f) the time at which the accounts are drawn up,
(g) the relevant date, where the entity has determined it;
(h) the time of commencement and the time of completion of the inventory. ';
Paragraphs 3 to 8 shall be renumbered paragraphs 8 to 13.
17. in Paragraph 30 (8), "In the case of an interim inventory" is replaced by "In the case of an interim inventory" and "2" is replaced by "7."
18. Paragraph 30 (9) is deleted.
Paragraphs 10 to 13 shall become paragraphs 9 to 12.
19. in Paragraph 30 (9), "4" is replaced by "8."
20. in Paragraph 31 (2) (c), the words "paragraph 2" shall be deleted;
21. in Article 37a (1) (k), the words "not to transmit an accounting record" shall be replaced by the words "not to ensure the conditions for the transmission of accounting records" and, at the end of the text of the letter, the words "not to transmit an accounting record to the central system of the accounting information of the State, even though this obligation is laid down by law or other legislation."
22. in § 37a (2) (c), "§ 20 (1)" is replaced by "§ 22 (1)" and "§ 21 (6)" is replaced by "§ 22b (2)."
Transitional provisions
1. The provisions of Act No. 563 / 1991 Coll., as effective from the date of entry into force of this Act, shall apply for the first time in the accounting year beginning in 2012 or later, unless otherwise specified in points 2 and 3.
2. Under Section 30 of Act No. 563 / 1991 Coll., as effective from the date of entry into force of the Act, the entities may for the first time proceed with the periodic inventory carried out on or after 31 December 2011.
3. The selected entity may apply the method of valuation of assets pursuant to Paragraph 25 (6) of Act No. 563 / 1991 Coll., as effective from the date of the entry into force of this Act, to the acquisition of assets where the acts or facts directly leading to a free change of jurisdiction in the management of State property or the conferral of assets into administration under the law governing the budgetary rules of the local authorities, the borrowing or the free transfer or transfer of assets took place by the date of entry into force of this Act.
Amendment of the Act on the State Environmental Fund of the Czech Republic
In Article 1 of Act No. 388 / 1991 Coll., on the State Environmental Fund of the Czech Republic, after paragraph 9, the following paragraph 10 is inserted:
"(10) The Board of the Fund shall approve the accounts of the Fund drawn up at the balance sheet date."
Paragraph 10 shall become paragraph 11.
Transitional provision
The approval of the accounts pursuant to § 1 (10) of Act No. 388 / 1991 Coll., as effective from the date of entry into force of this Act, shall first be made for the financial year 2012.
Amendment of the Land Fund Act of the Czech Republic
In Article 9 (2) (b) of Act No. 569 / 1991 Coll., on the Land Fund of the Czech Republic, as amended by Act No. 299 / 2009 Coll., the words "annual accounts and annual reports before their submission to the Government, as well as on the draft Regulations of Organisation and Conditions of Employment 'are replaced by the words" as well as on the draft Regulations of Organisation and Conditions of Employment, and the accounts drawn up at the balance sheet date and the annual report before their submission to the Minister of Agriculture'.
Transitional provision
The approval of the accounts pursuant to § 9 (2) (b) of Act No. 569 / 1991 Coll., as effective from the date of entry into force of this Act, shall be carried out for the first time for the financial year 2012.
Amendment of the Act on the State Fund for Culture of the Czech Republic
Act No. 239 / 1992 Coll., on the State Fund for Culture of the Czech Republic, as amended by Act No. 482 / 2004 Coll., Act No. 342 / 2006 Coll., Act No. 424 / 2010 Coll. and Act No. 465 / 2011 Coll., is amended as follows:
1. In Article 5, the following paragraph 3 is added:
"(3) The Council approves the accounts of the Fund drawn up at the balance sheet date."
2. In Article 6 (4), the words "Specific Regulations (2) 'are replaced by the words" Accounting Act';
footnote 2 is deleted.
Transitional provision
The approval of the accounts pursuant to Article 5 (3) of Act No. 239 / 1992 Coll., as effective from the date of entry into force of this Act, shall be carried out for the first time for the financial year 2012.
Transitional provision
The approval of the accounts pursuant to § 5 (3) of Act No. 241 / 1992 Coll., as effective from the date of entry into force of this Act, shall be carried out for the first time for the financial year 2012.
Amendment to the Supreme Audit Office Act
Act No. 166 / 1993 Coll., on the Supreme Audit Office, as amended by Act No. 331 / 1993 Coll., Act No. 117 / 1994 Coll., Act No. 224 / 1994 Coll., Act No. 58 / 1995 Coll., Act No. 236 / 1995 Coll., Act No. 296 / 1995 Coll., Act No. 148 / 1998 Coll., Act No. 132 / 2000 Coll., Act No. 220 / 2000 Coll., Act No. 442 / 2000 Coll., Act No. 239 / 2001 Coll., Act No. 342 / 2006 Coll., Act No. 227 / 2009 Coll. and Act No. 465 / 2011 Coll., amended as follows:
1. In Article 13 (3) (b), the word "a 'is replaced by a comma and the words" and the accounts of the Office drawn up at the balance sheet date' are added at the end of the letter.
2. In Article 21, at the end of point (g), the dot is replaced by a comma and the following point (h) is added:
"(h) require accounting records from a audited selected entity or from another supervisory authority also through the central system of the state's accounting information, or require accounting records from the administrator of the central system of the state's accounting information under the conditions laid down by the Accounting Act."
Transitional provision
The approval of the accounts pursuant to § 13 (3) (b) of Act No. 166 / 1993 Coll., as effective from the date of entry into force of this Act, shall be first carried out for the financial year 2012.
Amendment of the Act on the State Fund for Transport Infrastructure
Act No. 104 / 2000 Coll., on the State Fund for Transport Infrastructure and amending Act No. 171 / 1991 Coll., on the Jurisdiction of the Bodies of the Czech Republic on Transfers of State Assets to Other Persons and on the National Property Fund of the Czech Republic, as amended by Act No. 482 / 2004 Coll., Act No. 179 / 2005 Coll., Act No. 80 / 2006 Coll., Act No. 347 / 2009 Coll. and Act No. 151 / 2011 Coll., is amended as follows:
1. In Paragraph 5b (1), the words "draft annual accounts and annual reports' are replaced by the words" annual accounts and annual reports'.
2. In Paragraph 5b (4), the words "Special Act 6) 'are replaced by the words" Accounting Act'.
footnote 6 is deleted.
3. In Paragraph 8 (2) (c), the word "proposal 'is deleted and the word" closing' is replaced by the word "closing '.
Transitional provision
The approval of the accounts pursuant to § 8 (2) (c) of Act No. 104 / 2000 Coll., as effective from the date of entry into force of this Act, shall be carried out for the first time for the financial year 2012.
Amendment of the municipal establishment
Act No. 128 / 2000 Coll., on Municipality (municipal establishment), as amended by Act No. 273 / 2001 Coll., Act No. 320 / 2001 Coll., Act No. 450 / 2001 Coll., Act No. 311 / 2002 Coll., Act No. 77 / 2002 Coll., Act No. 59 / 2003 Coll., Act No. 22 / 2004 Coll., Act No. 216 / 2004 Coll., Act No. 298 / 2008 Coll., Act No. 305 / 2008 Coll., Act No. 421 / 2004 Coll., Act No. 501 / 2004 Coll., Act No. 245 / 2006 Coll., Act No. 261 / 2007 Coll., Act No. 61 / 2006 Coll., Act No. 186 / 2006 Coll.
1. In Paragraph 38 (1), the last sentence is replaced by "The municipality shall keep accounts under the Accounting Act."
2. footnote 14 is deleted, including the footnote reference.
3. In Paragraph 49, the words "which keep accounts under the Accounting Act 'shall be added at the end of the text of paragraph 3.
4. In Paragraph 50 (2), the words "including the designation of at least a three-member body of the municipality, which approves the accounts of the municipality union drawn up on the balance sheet date under the Accounting Act 'shall be added at the end of the text of point (c).
5. In Article 84 (2) (b), the word "a 'is replaced by a comma and the words" and the accounts of the municipality drawn up on the balance sheet date' are added at the end of the text of point (b).
6. In Paragraph 102, at the end of paragraph 2, the dot is replaced by a comma and the following point (q) is added:
"(q) approve the accounts of the municipalities set up by the contribution organisation drawn up on the balance sheet date."
7. in Paragraph 102 (4), the words "and (l) 'are replaced by the words", (l) and (q)';
Transitional provision
The approval of the accounts pursuant to Sections 84 (2) (b) and 102 (2) (q) of Act No. 128 / 2000 Coll., as effective from the date of entry into force of this Act, shall be first carried out for the financial year 2012.
Change of regional establishment
Act No. 129 / 2000 Coll., on Counties (Regional Establishment), as amended by Act No. 273 / 2001 Coll., Act No. 320 / 2001 Coll., Act No. 450 / 2001 Coll., Act No. 231 / 2002 Coll., Act No. 404 / 2002 Coll., Act No. 347 / 2010 Coll., Act No. 229 / 2003 Coll., Act No. 216 / 2004 Coll., Act No. 257 / 2004 Coll., Act No. 421 / 2004 Coll., Act No. 261 / 2007 Coll., Act No. 298 / 2008 Coll., Act No. 305 / 2008 Coll., Act No. 413 / 2005 Coll., Act No. 477 / 2008 Coll., Act No. 281.
1. In Article 17 (1), the last sentence is replaced by "The Region shall keep accounts under the Accounting Act."
2. footnote 8 is deleted, including the footnote reference.
3. In Article 35 (2) (i), the words "and to approve the accounts of the county 'are replaced by the words", to approve the accounts of the county and to approve the accounts of the county drawn up at the balance sheet date'.
4. In Paragraph 59, the dot is replaced by a comma at the end of paragraph 1 and the following point (o) is added:
"(o) approve the accounts of a regional contribution organisation set up on the balance sheet date."
Transitional provision
The approval of the accounts pursuant to § 35 (2) (i) and § 59 (1) (o) of Act No. 129 / 2000 Coll., as effective from the date of entry into force of the Act, shall be first carried out for the financial year 2012.
Amendment to the Prague Capital Act
Act No. 131 / 2000 Coll., on the capital city of Prague, as amended by Act No. 145 / 2001 Coll., Act No. 273 / 2001 Coll., Act No. 320 / 2001 Coll., Act No. 450 / 2001 Coll., Act No. 311 / 2002 Coll., Act No. 312 / 2002 Coll., Act No. 320 / 2002 Coll., Act No. 22 / 2004 Coll., Act No. 66 / 2004 Coll., Act No. 169 / 2008 Coll., Act No. 298 / 2004 Coll., Act No. 387 / 2004 Coll., Act No. 421 / 2004 Coll., Act No. 234 / 2004 Coll., Act No. 501 / 2004 Coll., Act No. 626 / 2004 Coll., Act No. 109 / 2006 Coll., Act No. 186 / 2006 Coll.
1. In the second sentence of Paragraph 35 (1), the words "and to control the management of this property 'are replaced by the words", to control the management of that property and to keep accounts under the Accounting Act'.
2. In Paragraph 35 (1), the last sentence is deleted.
3. footnote 10 is deleted, including the footnote reference.
4. in Article 59 (2) (e), the words "and the closing account of the capital of Prague" shall be replaced by the words "the closing account of the capital of Prague and the accounts of the capital of Prague drawn up at the balance sheet date."
5. In Paragraph 68 (2), at the end of point (g), the words "and to approve the accounts of the contribution organisation set up by the City of Prague, drawn up at the balance sheet date, 'shall be added;
Transitional provision
The approval of the accounts pursuant to § 59 (2) (e) and § 68 (2) (g) of Act No. 131 / 2000 Coll., as effective from the date of entry into force of this Act, shall be first carried out for the financial year 2012.
Amendment to the Act on State Housing Development
Act No. 211 / 2000 Coll., on the State Housing Development Fund and amending Act No. 171 / 1991 Coll., on the Jurisdiction of the Bodies of the Czech Republic on Transfers of State Property to Other Persons and on the National Property Fund of the Czech Republic, as amended by Act No. 391 / 2002 Coll., Act No. 482 / 2004 Coll., Act No. 61 / 2005 Coll., Act No. 179 / 2005 Coll. and Act No. 71 / 2010 Coll., is amended as follows:
1. In the first sentence of Article 5 (3), "annual 'is replaced by" on the balance sheet date'.
2. In the second sentence of Article 5 (3), the words "The annual accounts of the Fund 'are replaced by the words" The accounts of the Fund drawn up at the balance sheet date'.
3. In Article 5 (4), the words "Special Act 3) 'are replaced by the words" Accounting Act';
footnote 3 is deleted.
4. In Article 6 (4) (b), the words "annual 'are deleted and the words" drawn up at the balance sheet date' are inserted after the words "final statement of the Fund '.
5. In Article 6 (6) of the Introductory Part of the Provisions, the words "and the accounts of the Fund 'shall be added at the end of the second sentence.
Transitional provision
The approval of the accounts pursuant to Article 6 (6) of Act No. 211 / 2000 Coll., as effective from the date of entry into force of this Act, shall be carried out for the first time for the financial year 2012.
Amendment of the Act on the assets of the Czech Republic and its presentation in legal relations
Act No. 219 / 2000 Coll., on the property of the Czech Republic and its acts in legal relations, as amended by Act No. 492 / 2000 Coll., Act No. 229 / 2001 Coll., Act No. 320 / 2001 Coll., Act No. 501 / 2001 Coll., Act No. 202 / 2002 Coll., Act No. 280 / 2002 Coll., Act No. 476 / 2002 Coll., Act No. 88 / 2003 Coll., Act No. 274 / 2008 Coll., Act No. 354 / 2003 Coll., Act No. 480 / 2003 Coll., Act No. 140 / 2006 Coll., Act No. 342 / 2006 Coll., Act No. 217, Act No. 217 / 2005 Coll.
1. The following Section 5a is inserted after Section 5:
Contents
ČÁST PRVNÍ
Čl. I
Čl. II
ČÁST DRUHÁ
Čl. III
Čl. IV
ČÁST TŘETÍ
Čl. V
Čl. VI
ČÁST ČTVRTÁ
Čl. VII
Čl. VIII
Čl. X
ČÁST ŠESTÁ
Čl. XI
Čl. XII
ČÁST SEDMÁ
Čl. XIII
Čl. XIV
ČÁST OSMÁ
Čl. XV
Čl. XVI
ČÁST DEVÁTÁ
Čl. XVII
Čl. XVIII
ČÁST DESÁTÁ
Čl. XIX
Čl. XX
ČÁST JEDENÁCTÁ
Čl. XXI
Čl. XXII
ČÁST DVANÁCTÁ
Čl. XXIII
㤠5a
㤠55a
Čl. XXIV
ČÁST TŘINÁCTÁ
Čl. XXV
Čl. XXVI
ČÁST ČTRNÁCTÁ
Čl. XXVII
Čl. XXVIII
ČÁST PATNÁCTÁ
Čl. XXIX
ČÁST ŠESTNÁCTÁ
Čl. XXX
ČÁST SEDMNÁCTÁ
Čl. XXXI
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Regulation Information
| Citation | Act No. 239 / 2012 Coll., amending Act No. 563 / 1991 Coll., on Accounting, as amended, and other related laws |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 04.07.2012 |
|---|---|
| Effective from | 01.09.2012 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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