Decree No. 250 / 2015 Coll.
Decree amending Decree No. 500 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are entities accounting in the system of double accounting, as amended
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01.01.2016
02.10.2015
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250
DECLARATION
of 16 September 2015
amending Decree No. 500 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are entities accounting in the double accounting system, as amended
According to § 37b (1) of Act No. 563 / 1991 Coll., on Accounting, as amended by Act No. 437 / 2003 Coll. and Act No. 304 / 2008 Coll.:
Decree No. 500 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are entities accounting in the double accounting system, as amended by Decree No. 472 / 2003 Coll., Decree No. 397 / 2005 Coll., Decree No. 349 / 2007 Coll., Decree No. 469 / 2008 Coll., Decree No. 419 / 2010 Coll., Decree No. 413 / 2011 Coll., Decree No. 467 / 2013 Coll. and Decree No. 293 / 2014 Coll., is amended as follows:
1. In Section 1 of the Introductory Part, the words "the relevant provisions of the European Union1a) 'are replaced by the words" the relevant Regulation of the European Union21), and the provisions of the directly applicable European Union22)'.
footnotes 21 and 22 read:
"(21) Directive 2013 / 34 / EU of the European Parliament and of the Council of 26 June 2013 on the annual accounts, consolidated accounts and related reports of certain types of undertakings, amending Directive 2006 / 43 / EC of the European Parliament and of the Council and repealing Council Directives 78 / 660 / EEC and 83 / 349 / EEC.
22) 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. ';
footnote 1a is deleted.
2. In Article 1 (f), the words "or parts thereof, in particular organisational components or branches' are replaced by" branches or other parts of a business establishment '.
3. In Article 2 (2), the words "and 23a 'shall be inserted after the words" Article 19a' and the last sentence shall be deleted.
4. In Paragraph 2 (3), "26 'is replaced by" 27', the words "except for the conversion of housing cooperatives' are deleted, the words" Paragraph 14 'are replaced by "§ 14a' and the word" simplified 'is replaced by "shortened'.
5. In Article 3 (1), the words "the entities referred to in Article 2 shall include balance sheet (balance sheet), profit and loss account, an annex and may include an overview of cash flows and an overview of changes in equity 'shall be replaced by the words" Paragraph 18 of the Law is laid down'.
6. In Article 3 (2) and (3), the words "and marked 'are inserted after the words" arranged' and the last sentence is deleted.
7. In Article 3, at the end of the text of paragraph 4, the words "the information shall be given in the same order as the items in the balance sheet and the profit and loss account 'are added.
8. In Article 3 (7), the words "the accounts referred to in Article 18 (3) of the Law 'are replaced by the words" the balance sheet and profit and loss account (§ 3a) and the notes in the accounts (§ 39 to 39c)', the words "or to a simplified extent 'are replaced by the words" or, to an abridged extent' and the last sentence is deleted.
9. The following Section 3a is inserted after Section 3:
(1) The full balance sheet covers all items in Annex 1 to this Regulation and is compiled by an entity that is:
(a) a large entity;
(b) a medium entity;
(c) a small entity which is required to have its accounts audited by the auditor; or
(d) a micro entity that is required to have financial statements certified by the auditor.
(2) The balance sheet covers to an abridged extent:
(a) the items listed in Annex 1 to this Order, only those items marked with letters and Roman numerals, with the exception of items "C.II.1. Long-term receivables" and "C.II.2. Short-term receivables" and may be compiled by a small entity that is not required to have financial statements certified by an auditor; or
(b) the items listed in Annex 1 to this decree, only those identified by letters, and may be drawn up by a micro entity that is not required to have financial statements certified by an auditor.
(3) The full profit and loss account covers all the items listed in Annex 2 or Annex 3 to this Decree and consists of:
(a) an entity that is a trading company; and
(b) of the other entities
1. a large entity;
2. a medium entity,
3. a small entity that is required to have its accounts audited by the auditor; or
4. a micro entity that is required to have financial statements audited by the auditor.
(4) The profit and loss account to the abridged extent includes the items listed in Annex 2 or Annex 3 to this Regulation, only items marked with Roman numerals, letters and calculation items, and may be compiled by a small entity or micro entity that:
(a) is not a trading company; and
(b) it is not required to have the accounts audited by the auditor.
(5) The Annex to the financial statements fully includes information
(a) in accordance with paragraphs 39 and 39b and drawn up by an entity which is:
1. a large entity; that entity shall also disclose the additional information set out in Paragraph 39c; or
2. a medium entity,
(b) in accordance with paragraphs 39 and 39a, an entity which is:
1. a small entity that is required to have its accounts audited by the auditor; or
2. a micro entity that is required to have financial statements certified by the auditor.
(6) An annex to the financial statements shall include, in the abbreviated scope, the information referred to in paragraph 39 and may be compiled by a small entity and a micro entity that is not required to have financial statements verified by an auditor. ';
10. in Article 4 (2), the words "large letters of the Latin alphabet" shall be replaced by the words "letters" and the words "signs" + "and" shall be deleted;
(11) footnote 2 shall be deleted, including the footnotes.
12. in Article 4 (5), "6" is replaced by "7."
13. In Article 4, paragraphs 8 to 10 are deleted.
Paragraph 11 shall become paragraph 8.
14. in Paragraph 4 (8), the words "A.V.1. The result of the current financial year 'is replaced by" A.V. The result of the current financial year'.
15. in Article 6 (1), the words "establishment expenditure" shall be deleted;
16. in Article 6 (3), point (a) is deleted;
Points (b) to (f) shall be renumbered (a) to (e).
17. in Article 6 (3) (b), "(b)" is replaced by "(a)";
18. in the fourth sentence of Paragraph 6 (3) (c), the words "but not more than 120 months" shall be inserted after the words "months."
19. in Article 6 (3) (e), the words "individual reference quantities of milk 5b)" shall be deleted;
Footnote 5b:
"(5b) For example, Act No. 256 / 2000 Coll., on the State Agricultural Intervention Fund and amending certain other laws (Act on the State Agricultural Intervention Fund), as amended, and Decree No. 196 / 2005 Coll., on the establishment of certain conditions for the implementation of premium rights for suckler cows or for the breeding of ewes."
20. In Paragraph 6 (5), the words "B.I.6. Other fixed assets' are replaced by" B.I.4. Other fixed assets'.
21. In Paragraph 6 (6), the words "B.I.7. Uncompleted long-term intangible assets' shall be replaced by" B.I.5.2. Uncompleted long-term intangible assets'.
22. in Paragraph 6 (7), the words "B.I.8. Advances granted for long-term intangible assets' shall be replaced by" B.I.5.1. Advances granted for long-term intangible assets'.
23. Paragraph 7 (1) reads:
"(1) The heading" B.II.1.1. Land contains land irrespective of the amount of the valuation, if they are not goods (Section 9 (5)). This item does not contain parts of land which are amortised and are recorded as assets or parts thereof under the headings "B.II.1.2. Construction," "B.II.4.1. Cultivation units for permanent crops" and "B.II.4.3. Other fixed assets" referred to in paragraph 6 (a). "
24. in Article 7 (2), "B.II.2. Construction" is replaced by "B.II.1.2 Construction."
25. in Article 7 (2) (a), the words "Regulations, 7)" shall be replaced by the words "Regulations 5d);"
footnote 7 is deleted.
26. in § 7 (3), the words "B.II.3. Separate tangible movable goods and sets of tangible movable goods' are replaced by" B.II.2. Massive goods and their files. "
27. in Article 7 (3) (b), the words "separate tangible movable goods and sets of tangible movable goods" shall be replaced by the words "material movable goods and their sets," the words "individual tangible movable goods and sets of tangible movable goods" shall be replaced by the words "material movable goods and their sets" and the words "B.II.3. the words" material movable goods and their sets "shall be replaced by the words" material movable goods "; Separate tangible movable goods and sets of tangible movable goods' are replaced by" B.II.2. Massive goods and their files. "
28. in Paragraph 7 (4), the words "B.II.4. Crops' permanent crops' are replaced by" B.II.4.1. Crops' permanent crops'.
29. in § 7 (5), the words "B.II.5. Adult animals and their groups' are replaced by" B.II.4.2. Adult animals and their groups'.
30. in Paragraph 7 (6), the words "B.II.6. Other fixed assets' shall be replaced by" B.II.4.3. Other fixed assets', "paragraph 4 'is replaced by" paragraph 5' and "B.II.2. Construction 'is replaced by" B.II.1.2 Construction'.
31. in Article 7 (7), "B.II.2. Construction" is replaced by "B.II.1.2 Construction" and "B.II.3. Separate tangible movable goods and sets of tangible movable goods' are replaced by" B.II.2. Massive goods and their files. "
32. in Paragraph 7 (8), the words "B.II.7. Uncompleted tangible assets' shall be replaced by" B.II.5.2. Uncompleted tangible assets'.
33. in § 7 (9), the words "B.II.8. The advances granted on long-term tangible assets' shall be replaced by" B.II.5.1. The advances granted on long-term tangible assets'.
34. in § 7 (10), the words "B.II.9. The valuation difference in acquired assets' is replaced by" B.II.3. Valuation difference to acquired assets'.
35. in Paragraph 8 (1), the words "B.III.3. Other long-term securities and shares' are replaced by" B.III.5. Other long-term securities and shares', "do not represent a share in controlled entities or a share in entities under significant influence, 12b 'is replaced by" are not reported under "B.III.1. Shares - controlled or controlling person" and "B.III.3. Shares - material influence," "
footnote 12b is deleted, including the footnote references.
36. in Paragraph 8, paragraph 2 is deleted;
Paragraphs 3 and 4 shall become paragraphs 2 and 3.
37. in § 8 (2), the words "B.III.5. Other long-term financial assets' are replaced by" B.III.7.1. Other long-term financial assets' and the words "long-term loans and loans granted unless they are recognised under item" B.III.4. Loans and loans - controlled or controlling person, material influence 'and' are deleted.
38. in Paragraph 8 (3), the words "B.III.7. Advances granted for long-term financial assets' shall be replaced by" B.III.7.2. Advances granted for long-term financial assets'.
39. in Paragraph 9 (1) (g), the words "separate tangible movable goods and sets of tangible movable goods" shall be replaced by the words "material movable goods and their sets" and the words "B.II.3. Separate tangible movable goods and sets of tangible movable goods' are replaced by" B.II.2. Massive goods and their files. "
40. in Article 9 (3), "C.I.3. Products" is replaced by "C.I.3.1 Products";
41.In Paragraph 9 (4), the words "B.II.5. Adult animals and their groups' are replaced by" B.II.4.2. Adult animals and their groups "and the words" C.I.5. Goods' are replaced by "C.I.3.2. Goods'.
42.In Paragraph 9 (5), "C.I.5. Goods' is replaced by" C.I.3.2. Goods'.
43.In § 9 (6), the words "C.I.6. The advance on stocks provided 'is replaced by" C.I.5. The advance on stocks granted'.
44. in Article 10 (1), "C.II. Long-term receivables" is replaced by "C.II.1. Long-term receivables";
45. in § 10 (2), the words "C.II.1. Credits from commercial relations' shall be replaced by" C.II.1.1 Credits from commercial relations'.
46. in § 10 (3), the words "C.II.2. The claims controlled or controlled by the person" shall be replaced by "C.II.1.2. Claims controlled or controlled by the person."
47. in § 10 (4), the words "C.II.3. Claims - material influence 'are replaced by" C.II.1.3 Claims - material influence'.
48. in Paragraph 10 (5), the words "C.II.4. Credits for associates' are replaced by" C.II.1.5.1. Credits for associates'.
49.Paragraph 10 (6) reads:
"(6) Heading C.II.1.5.2. Long-term advances granted" includes long-term advances and debts, with the exception of advances and debts for long-term intangible assets, fixed-term tangible assets, long-term financial assets, stocks and advances reported under "C.II.2.4.4. Short-term advances granted." '
50. in Paragraph 10 (7), the words "C.II.6. Outstanding accounts shall be replaced by" C.II.1.5.3. Ghastly accounts active. "
51. in Paragraph 10 (8), "C.II.7. Other claims" is replaced by "C.II.1.5.4. Other claims."
52.In Article 11 (1), "C.III. Short-term receivables" is replaced by "C.II.2. Short-term receivables."
53. In Article 11 (2), the words "under" C.III.1. Claims on trade "to" C.III.4. Claims on Associates, "" C.III.7. Short-term advances granted "and" C.III.8. Outstanding accounts "is similar to the definition of long-term claims in item" C.II.1. Claims on trading relationships "to" C.II.4. Claims on partners', "C.II.5. Long-term advance payments' and" C.II.6. The operative accounts' are replaced by 'is similar to the definition of long-term claims in § 10' and the words', 4 and 5 'are replaced by' and 4 '.
54. Paragraph 11 (3) reads:
"(3) Items" C.II.2.2 Claims - controlled or controlling person "and" C.II.2.3. Claims - material influence "include loans and loans granted. '
55. Paragraph 11 (4) is deleted.
Paragraphs 5 and 7 shall be renumbered paragraphs 4 to 6.
56. in Article 11 (4), the words "C.III.4. Credits for members" are replaced by the words "C.II.2.4.1. Credits for partners."
57. in Article 11 (5), "C.III.6. State - tax claims" is replaced by "C.II.2.4.3. State - tax claims";
58. in Paragraph 11 (6):
"(6) The heading" C.II.2.4.6. Other claims "includes, in addition to the headings under" C.II.1.5.4. Other claims "in particular claims by the depositor on deposit until the time of entry in the Commercial Register and loans granted, with the exception of loans and loans recognised under" C.II.2.2. Claims - Controlled or Controlling Person, "" C.II.2.3. Claims - material influence "and" C.II.2.4.1. Claims on partners. "'
59. Paragraph 12 (1) and (2) are deleted and paragraph 3 is deleted.
60. in § 12, the words "C.IV.3 Short-term securities and shares' are replaced by" C.III. Short-term financial assets'.
61. The following Section 12a is inserted after Section 12, including the title:
Cash
(1) Item "C.IV.1. The cash in the cash register" contains the cash in the cash register and the price, or the money on the way related to this item.
(2) Item "C.IV.2. Financial assets in accounts" contains balances of funds in accounts in particular in banks or savings and credit cooperatives, or on a journey related to this item. The passive balance for the cash account at the end of the balance sheet date is the content of short-term liabilities under item "C.II.2. Liabilities to credit institutions". "
62. In Article 13 (1), "D.I. Accruals" is replaced by "D. Accruals of assets."
63.In Paragraph 13 (2), the words "D.I.1. Next-term costs' are replaced by" D.1. Next-term costs'.
64. In Paragraph 13 (3), the words "D.I.2. Comprehensive costs of future periods' are replaced by" D.2. Complex costs of future periods'.
65.In Paragraph 13 (4), the words "D.I.3. The revenue of future periods' shall be replaced by" D.3. Revenue from future periods'.
66.In § 14a (1), the words "A.II.4. Valuation differences in revaluation adjustments to commercial corporations' are replaced by" A.II.2.3. Valuation differences in revaluation in the transformation of commercial corporations'.
67.In § 14a (2), the words "A.II.5. Differences in the transformation of commercial corporations' are replaced by" A.II.2.4. Differences in the transformation of commercial corporations'.
68. in § 14a (3), the words "A.II.6. Valuation differences in the transformation of commercial corporations' are replaced by" A.II.2.5 Valuation differences in the transformation of commercial corporations'.
69. in Article 16 (1), "B.I. Provisions" is replaced by "B. Provisions";
70. in Article 16 (2), "B.I.2. Pension provision and similar liabilities" is replaced by "B.1. Pension provision and similar liabilities."
71. in Paragraph 16 (3), "B.I.3. Income Tax Reserve" is replaced by "B.2. Income Tax Reserve";
72.In Article 16 (4), "B.I.4. Other reserves" is replaced by "B.4. Other reserves."
73.In Article 17 (1), "B.II. Long-term debts" is replaced by "C.I. Long-term liabilities."
74. In Article 17, the following paragraphs 2 and 3 are inserted after paragraph 1:
"(2) Item" C.I.1. The bonds issued "contains in particular the debt of the issuer under issued bonds after deduction of own bonds.
(3) Item "C.I.2. Liabilities to credit institutions" shall include debts to banks or savings and credit cooperatives. ';
Paragraphs 2 to 8 shall be renumbered paragraphs 4 to 10.
75. in Paragraph 17 (4), the words "B.II.1. Business-related liabilities" are replaced by the words "C.I.4. Business-related liabilities."
76. Paragraph 17 (5) and (6) are deleted.
Paragraphs 7 to 10 shall be renumbered paragraphs 5 to 8.
77.In Paragraph 17 (5), the words "B.II.4. Liabilities to members' shall be replaced by" C.I.9.1. Liabilities to members'.
78. Paragraph 17 (6) is deleted.
Paragraphs 7 and 8 shall be renumbered paragraphs 6 and 7.
79.In Paragraph 17 (6), the words "B.II.8. Outstanding passive accounts' are replaced by" C.I.9.2. Outstanding accounts passive. "
80. Paragraph 17 (7) reads as follows:
"(7) Item" C.I.9.3. Other liabilities "contain, for all entities, other long-term debts, such as debts from the ownership of a business establishment, debts from the purchase of a business establishment and the option sold. In addition, it shall include debts arising from loans received, with the exception of those recognised under" C.I.6. Liabilities - Controlled or Controlling Person, "" C.1.7. Commitments - Significant influence "and" C.I.9.1. Liabilities to Associates. "'.
81. In Paragraph 18 (1), "B.III. Short-term liabilities" is replaced by "C.II. Short-term liabilities."
82. In Paragraph 18 (2), the words "B.III.1. Liabilities from commercial relations" to "B.III.3. Liabilities - material influence," "B.III.9. Bonds issued" and "B.III.10. Outstanding passive accounts" is similar to the definition of long-term liabilities "B.II.1. Trade-related liabilities" to "B.II.3. Liabilities - material influence '," B.II.6. Issued bonds' and "B.II.8. It shall be replaced by" similar to the definition of long-term liabilities in Article 17 with the derogation referred to in paragraph 3 '.
83.In Paragraph 18 (3), the words "B.III.4. Commitments to members' shall be replaced by" C.II.8.1. Commitments to members'.
84. in Paragraph 18 (4), "B.III.5. Staff commitments" is replaced by "C.II.8.3. Staff commitments";
85. in Paragraph 18 (5), the words "B.III.6. Social and health insurance liabilities' are replaced by" C.II.8.4. Social and health insurance liabilities'.
86. in Article 19 (1), "C.I. Accruals" is replaced by "D. Accruals of liabilities";
87.In § 19 (2), the words "C.I.1. Other expenditure Next-term expenditure '.
88. In § 19 (3), the words "C.I.2. The proceeds of future periods' shall be replaced by" D.2. The proceeds of future periods'.
Article 89 (20) to (23), including the headings, read:
Costs incurred on goods sold
Item "A.1. Costs incurred in respect of goods sold" shall include costs related to the acquisition of goods sold following the valuation of the loss of goods sold.
Services
The heading "A.3. Services' includes costs related to services supplied, such as repair and maintenance costs, travel, representation costs, rent and acquisition costs of small intangible assets.
Change in stocks of own business
The item "B. Change in stocks of own business" includes costs or reductions in costs due to the increase or decrease in stocks of own business during the current accounting year. The change in the production, semi-finished products, products and young and other animals and their groups shall be accounted for through the relevant account account group 58 - Change in stocks of own business and activation. This item may also be negative.
Activation
The item "C. Activation" includes a reduction in operating costs due to the creation of stocks or long-term intangible and tangible assets of its own activities; the cost related to the creation of these assets is accounted for as a cost reduction in favour of the relevant account account group 58 - Change in stocks of own business and activation. This item has a negative value. '
90. In Section 24, "C. Personal costs' is replaced by" D. Personal costs';
91. the following Section 24a is inserted after Section 24, including the title:
Value adjustments in the operational area
The item "E. Value adjustments in the operational area" includes adjustments taking into account changes in the valuation of long-term intangible and tangible assets, stocks and receivables, whether this change is permanent (depreciation) or temporary (adjustments). "
Article 25 to 27, including the headings, read:
Other operating income
Item "III.3. Other operating income" includes, in particular, received operating donations, contractual fines and interest on late payments, proceeds from transferred receivables and income from written-off receivables, inventory differences, subsidies to cover costs or other economic harm 13a), claims and extraordinary operating income.
Taxes and charges
The item "F.3. Taxes and charges" includes all taxes, fees and other similar cash transactions that have been accounted for by the entity as expenses except income tax.
Provisions in the operational area and complex costs of future periods
Item "F.4. The operating provisions and the complex costs of future periods' include the costs related to the creation of reserves and complex costs of future periods that are charged to the relevant account account of the group 55 - Departures, reserves, complex costs of future periods and operational adjustments; it also includes a reduction in such costs related to the reduction or cancellation of reserves and complex costs charged to that account. This item may also be negative. ';
93. The heading of Section 28 reads: "Other operating costs."
94. In Paragraph 28, the words "H. Other operating costs' are replaced by the words" F.5. Other operating costs' and the words "and their numerical indication in the register of trading13c) 'are deleted.
95. At the end of the text of § 28, the words "and their code names in the permit register 13c) 'are added.
96. In Section 28, the sentence "It also contains exceptional operating costs' is added.
97. After Paragraph 28, the following Section 28a is inserted:
Income from long-term financial assets - Shares
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Regulation Information
| Citation | Decree No. 250 / 2015 Coll., amending Decree No. 500 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are entities accounting in the dual accounting system, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 02.10.2015 |
|---|---|
| Effective from | 01.01.2016 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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