Decree No. 301 / 2014 Coll.
Decree amending Decree No. 410 / 2009 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for certain selected entities, as amended, and amending Decree No. 473 / 2013 Coll., amending Decree No. 410 / 2009 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., as amended, for certain selected entities, as amended
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301
DECLARATION
of 11 December 2014
amending Decree No. 410 / 2009 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for certain selected entities, as amended, and amending Decree No. 473 / 2013 Coll., amending Decree No. 410 / 2009 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for certain selected entities, as amended
According to Section 37b (1) of Act No. 563 / 1991 Coll., on Accounting, as amended by Act No. 437 / 2003 Coll. and Act No. 304 / 2008 Coll., for implementation of Sections 4 (8) and 24 (5) of this Act:
Decree No. 410 / 2009 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for certain selected entities, as amended by Decree No. 435 / 2010 Coll., Decree No. 403 / 2011 Coll., Decree No. 436 / 2011 Coll., Decree No. 460 / 2012 Coll. and Decree No. 473 / 2013 Coll., is amended as follows:
1. In Paragraph 4 (8), "344 'is deleted.
2. In Paragraph 14 (3) (h), the words "the entity's intention to implement a construction which meets the right of construction and is therefore not recognised as part of the valuation of the construction referred to in (a) or as part of the valuation under" B.I. Stocks "are replaced by" goods. "
3. in Paragraph 14 (6) (a), "a" is replaced by a comma.
4. In Paragraph 14 (6), the dot is replaced by a comma at the end of point (b) and the following point (c) is added:
"(c) material burdens on land and construction, except for the right of use, unless they are recognised as part of the valuation of item" A.II.3. Construction "or as part of the valuation under item" B.I. Stocks, "where the valuation does not exceed CZK 40,000."
5. In Paragraph 14 (7), the words "not shown under item" A.II.6. shall be added at the end of the text in point (d). Small fixed assets "'.
6. in Paragraph 22 (3) (b):
"(b)" B.II.14. Other taxes, fees and other similar cash transactions' include, in particular, claims against the tax administrator for the refund of tax for the tax period, such as road tax, real estate tax and real estate acquisition tax; it also includes the amounts of income tax claims that are paid to the tax administrator by the entity as a tax payer from taxpayers or deducted taxpayers, such as employees, '.
7. in Article 22 (3) (d):
"(d)" B.II.16. Claims on persons outside the selected government 'shall include claims on persons who are not selected entities by way of subsidies, grants, contributions, subsidies, benefits, non-refundable financial assistance, support or cash donations.';
8. In Paragraph 23 (2), "Other direct taxes' is replaced by" Other taxes, fees and other similar cash transactions' and "Other taxes and charges' is replaced by" Claims on persons outside the selected government '.
9. In Article 26 (2) (d), the words "past periods' are replaced by the words" previous financial years' and the words "past accounting years' are replaced by the words" previous accounting years'.
10. In Paragraph 29 (4), the words "past expenditure 'are replaced by the words" previous accounting expenditure', the words "past management 'are replaced by the words" previous management' and the words "past budget 'are replaced by the words" previous accounting budget'.
11. in Article 31 (c), the words "Long-term guarantee debts" are replaced by the words "Long-term guarantee commitments";
12. in Article 32 (4) (b):
"(b)" D.III.16 Other taxes, fees and other similar cash transactions' include, in particular, amounts owed to the tax administrator on excise duties and other taxes such as road tax, real estate tax and real estate acquisition tax; it also includes the amounts of income tax paid to the tax administrator by the entity as a tax payer from taxpayers or deducted taxpayers, such as employees, '.
13. in Article 32 (5) (a), "D.III.19" is replaced by "D.III.18."
14. in Article 32 (5) (b), "D.III.20" is replaced by "D.III.19."
15. in Article 32 (5) (c), "D.III.21" is replaced by "D.III.20."
16. in Article 32 (6) (a), "D.III.22" is replaced by "D.III.21."
17. in Paragraph 32 (6) (b), "D.III.23" is replaced by "D.III.22."
18. in Paragraph 32 (6) (c), "D.III.24." is replaced by "D.III.23."
19. in Article 32 (6) (d), "D.III.25" is replaced by "D.III.24."
20. in Article 32 (6) (e), "D.III.26" is replaced by "D.III.25."
21. in § 32 (7) (a), the words "D.III.28. Short-term liability debts' shall be replaced by" D.III.27. Short-term liability obligations'.
22. in Paragraph 32 (7) (b), "D.III.29" is replaced by "D.III.28."
23. in § 32 (7) (c), the words "D.III.30. Debt from outstanding financial operations' is replaced by" D.III.29 Liabilities from outstanding financial operations'.
24. in Paragraph 32 (7) (d), "D.III.32." is replaced by "D.III.31.";
25. in Article 32 (8) (a), "D.III.35." is replaced by "D.III.34."
26. in Paragraph 32 (8) (b), "D.III.36." is replaced by "D.III.35."
27. in Article 32 (8) (c), "D.III.37." is replaced by "D.III.36."; "D.III.19." is replaced by "D.III.18."; "D.III.20." is replaced by "D.III.19."; "D.III.21" is replaced by "D.III.20." is replaced by "D.III.38."
28. in Paragraph 33 (3) (a), "past" is replaced by "previous."
29. in Article 35 (c), the words "subsidies granted" are replaced by the words "subsidies, grants, contributions, subsidies, benefits, non-refundable financial assistance, aid or cash donations provided in particular."
30. in Paragraph 40 (c), the words "subsidies granted" are replaced by the words "grants, grants, contributions, subsidies, benefits, non-refundable financial assistance, aid or cash donations provided in particular."
31. in Paragraph 41 (e), the words "property taxes and property taxes, gifts and real estate transfers" are replaced by the words "property taxes and real estate taxes."
32. in Paragraph 43 (4) (a), the words "Cash flows from changes in current assets and short-term debts" are replaced by the words "Cash flows from changes in current assets and short-term liabilities";
33. in Article 44 (10) (g) and (h), the word 'past' is replaced by 'previous accounting officers';
34. in Article 46 (3) (c) and (f), the word 'past' shall be replaced by 'previous accounting officers' and the word 'past' shall be replaced by 'previous';
35. in Article 48 (4), "P.VII.1." is replaced by "P.VIII.5."
36. in Paragraph 48 (5):
"(5) Value of item" P.VIII.5. The off-balance-sheet account 'shall be determined as the sum of the items "P.I.1. Other small-scale intangible assets'," P.I.2. Other small-scale tangible assets, "" P.I.3. Outstanding claims, "" P.I.5. Other assets, "" P.II.1. Short-term contingent claims on pre-financing of transfers', "P.II.3. Short-term contingent claims on foreign transfers'," P.II.5. Other short-term contingent transfer claims', "P.III. Contingencies due to the use of assets by another person," "P.IV. Other contingent claims," "P.V.1. Long-term contingent claims on pre-financing of transfers," "P.V.3. Long-term contingent claims on foreign transfers," "P.V.5. Other long-term contingent transfer claims'," P.VIII.1. Other short-term contingent assets' and "P.VIII.2. Other long-term contingent assets" minus the sum of the items "P.I.4. Excluded liabilities," "P.II.2. Short-term contingent liabilities arising from pre-financing of transfers'," P.II.4. Short-term contingent liabilities from foreign transfers', "P.II.6. Other short-term contingent liabilities on transfers'," P.V.2. Long-term contingent liabilities on pre-financing of transfers', "P.V.4. Long-term contingent liabilities on foreign transfers'," P.V.6. Other long-term contingent liabilities related to transfers, "" P.V. Contemporary liabilities due to use of foreign property, "" P.VII. Other contingent liabilities, "" P.VIII.3. Other short-term contingent liabilities' and "P.VIII.4. Other long-term contingent liabilities" '.
37. in Article 50 (a), the words "short-term foreseeable claims on the European Union for pre-financing of subsidies granted from the budget of the European Union" are replaced by the words "short-term foreseeable claims on the European Union for pre-financing of subsidies, grants, contributions, subsidies, benefits, non-refundable financial assistance, support or donations granted, in particular from the budget of the European Union."
38. in Article 50 (b), the words "short-term envisaged commitments towards the European Union in order to pre-finance subsidies granted from the budget of the European Union" shall be replaced by "short-term envisaged commitments towards the European Union in particular in order to pre-finance subsidies, grants, contributions, subsidies, benefits, non-refundable financial assistance, support or donations granted, in particular from the budget of the European Union."
39. in Article 52a (a), the words "long-term foreseeable claims on the European Union for pre-financing of subsidies granted from the budget of the European Union" are replaced by the words "long-term foreseeable claims on the European Union for pre-financing of subsidies, grants, grants, contributions, subsidies, benefits, non-refundable financial assistance, aid or cash grants granted, in particular from the budget of the European Union."
40. in Article 52a (b), the words "long-term envisaged commitments towards the European Union in order to pre-finance subsidies granted by the budget of the European Union" shall be replaced by the words "long-term envisaged commitments towards the European Union in particular in order to pre-finance subsidies, grants, grants, subsidies, subsidies, benefits, non-refundable financial assistance, support or cash grants granted mainly from the budget of the European Union."
41. In Section 53, the word "debt 'is replaced by" liabilities'.
42.In Article 53 (a), (c), (e) and (g), the words "Short-term contingent debts" are replaced by "Short-term contingent liabilities."
43.In Article 53 (b), (d), (f) and (h), the words "Long-term contingent debts" are replaced by "Long-term contingent liabilities."
44. in Paragraph 55 (1), the comma at the end of point (j) is replaced by a dot and point (k) is deleted;
45. in Paragraph 55 (2), the dot is replaced by a comma at the end of point (j) and the following point (k) is added:
"(k) in the case of the right of construction, a building complying with the right of construction is not part of its valuation."
46. In Paragraph 55, paragraphs 9 to 12 are deleted.
47. Paragraph 66 (10) is deleted.
48. In Paragraph 67 (1), "contingent liabilities' is replaced by" contingent liabilities'.
49. in Article 69 (1) (b) and (c), the word 'past' shall be replaced by 'previous';
50.
"Annex No 1 to Decree No 410 / 2009 Coll.
"
51.
"Annex No. 3 to Decree No. 410 / 2009 Coll.
| Příloha č. 3 k vyhlášce č. 410/2009 Sb. | ||
|---|---|---|
| Přehled o peněžních tocích | ||
| ZÁKLADNÍ | ||
| Název, sídlo, právní forma a předmět činnosti účetní jednotky, IČ sestavený k .... (v Kč, s přesností na dvě desetinná místa) okamžik sestavení: | ||
| Číslo položky | Název položky | Běžné účetní období |
| P. | Stav peněžních prostředků k 1. lednu | |
| A. | Peněžní toky z provozní činnosti | součet Z. + A.I. + A.II. + A.III. + A.IV. |
| Z. | Výsledek hospodaření před zdaněním | |
| A.I. | Úpravy o nepeněžní operace (+ / -) | součet A.I.1. až A.I.6. |
| A.I.1. | Odpisy dlouhodobého majetku | |
| A.I.2. | Změna stavu opravných položek | |
| A.I.3. | Změna stavu rezerv | |
| A.I.4. | Zisk (ztráta) z prodeje dlouhodobého majetku | |
| A.I.5. | Výnosy z podílů na zisku | |
| A.I.6. | Ostatní úpravy o nepeněžní operace | |
| A.II. | Peněžní toky ze změny oběžných aktiv a krátkodobých závazků (+ / -) | součet A.II.1. až A.II.4. |
| A.II.1. | Změna stavu krátkodobých pohledávek | |
| A.II.2. | Změna stavu krátkodobých závazků | |
| A.II.3. | Změna stavu zásob | |
| A.II.4. | Změna stavu krátkodobého finančního majetku | |
| A.III. | Zaplacená daň z příjmů včetně doměrků (-) | |
| A.IV. | Přijaté podíly na zisku | |
| B. | Peněžní toky z dlouhodobých aktiv | součet B.I. + B.II. + B.III. |
| B.I. | Výdaje na pořízení dlouhodobých aktiv | |
| B.II. | Příjmy z prodeje dlouhodobých aktiv | součet B.II.1. až B.II.4. |
| B.II.1. | Příjmy z privatizace státního majetku | |
| B.II.2. | Příjmy z prodeje majetku Státního pozemkového úřadu | |
| B.II.3. | Příjmy z prodeje dlouhodobého majetku určeného k prodeji | |
| B.II.4. | Ostatní příjmy z prodeje dlouhodobých aktiv | |
| B.III. | Ostatní peněžní toky z dlouhodobých aktiv (+ / -) | |
| C. | Peněžní toky z vlastního kapitálu, dlouhodobých závazků a dlouhodobých pohledávek | součet C.I. + C.II. + C.III. |
| C.I. | Peněžní toky vyplývající ze změny vlastního kapitálu (+ / -) | |
| C.II. | Změna stavu dlouhodobých závazků (+ / -) | |
| C.III. | Změna stavu dlouhodobých pohledávek (+ / -) | |
| F. | Celková změna stavu peněžních prostředků | součet A. + B. + C. |
| H. | Příjmové a výdajové účty rozpočtového hospodaření (+ / -) | |
| R. | Stav peněžních prostředků k rozvahovému dni | součet P. + F. + H. |
52.
"Annex No. 4 to Decree No. 410 / 2009 Coll.
| Příloha č. 4 k vyhlášce č. 410/2009 Sb. | |||||
|---|---|---|---|---|---|
| Přehled o změnách vlastního kapitálu | |||||
| ZÁKLADNÍ | |||||
| Název, sídlo, právní forma a předmět činnosti účetní jednotky, IČ sestavený k .... (v Kč, s přesností na dvě desetinná místa) okamžik sestavení: | |||||
| 1 | 2 | 3 | 4 | ||
| Číslo položky | Název položky | Minulé účetní období | Zvýšení stavu | Snížení stavu | Běžné účetní období |
| VLASTNÍ KAPITÁL CELKEM | A. + B. + C. + D. | A. + B. + C. + D. | A. + B. + C. + D. | A. + B. + C. + D. | |
| A. | Jmění účetní jednotky a upravující položky | součet A.I. až A.VII. | součet A.I. až A.VII. | součet A.I. až A.VII. | součet A.I. až A.VII. |
| I. | Jmění účetní jednotky | součet A.I.1. až A.I.6. | součet A.I.1. až A.I.6. | ||
| 1. | Změna, vznik nebo zánik příslušnosti hospodařit s majetkem státu | - | - | ||
| 2. | Svěření majetku příspěvkové organizaci | - | - | ||
| 3. | Bezúplatné převody | - | - | ||
| 4. | Investiční transfery | - | - | ||
| 5. | Dary | - | - | ||
| 6. | Ostatní | - | - | ||
| II. | Fond privatizace | ||||
| III. | Transfery na pořízení dlouhodobého majetku | součet A.III.1. až A.III.6. | součet A.III.1. až A.III.6. | ||
| 1. | Svěření majetku příspěvkové organizaci | - | - | ||
| 2. | Bezúplatné převody | - | - | ||
| 3. | Investiční transfery | - | - | ||
| 4. | Dary | - | - | ||
| 5. | Snížení investičních transferů ve věcné a časové souvislosti | - | - | ||
| 6. | Ostatní | - | - | ||
| IV. | Kurzové rozdíly | ||||
| V. | Oceňovací rozdíly při prvotním použití metody | součet A.V.1. až A.V.3. | součet A.V.1. až A.V.3. | ||
| 1. | Opravné položky k pohledávkám | - | - | ||
| 2. | Odpisy | - | - | ||
| 3. | Ostatní | - | - | ||
| VI. | Jiné oceňovací rozdíly | součet A.VI.1. až A.VI.3. | součet A.VI.1. až A.VI.3. | ||
| 1. | Oceňovací rozdíly u cenných papírů a podílů | - | - | ||
| 2. | Oceňovací rozdíly u majetku určeného k prodeji | - | - | ||
| 3. | Ostatní | - | - | ||
| VII. | Opravy předcházejících účetních období | součet A.VII.1. až A.VII.2. | součet A.VII.1. až A.VII.2. | ||
| 1. | Opravy minulého účetního období | - | - | ||
| 2. | Opravy předchozích účetních období | - | - | ||
| B. | Fondy účetní jednotky | ||||
| C. | Výsledek hospodaření | ||||
| D. | Příjmový a výdajový účet rozpočtového hospodaření | ||||
53.
"Annex No. 5 to Decree No. 410 / 2009 Coll.
54.
"Annex No 6 to Decree No 410 / 2009 Coll.
| Příloha č. 6 k vyhlášce č. 410/2009 Sb. | ||
|---|---|---|
| Přehled tvorby a použití fondu privatizace | ||
| ZÁKLADNÍ | ||
| Název, sídlo, právní forma a předmět činnosti účetní jednotky, IČ sestavený k... (v Kč, s přesností na dvě desetinná místa) okamžik sestavení: | ||
| Číslo položky | Název položky | BĚŽNÉ ÚČETNÍ OBDOBÍ |
| H.I. | Počáteční zůstatek | |
| H.II. | Tvorba | součet H.II.1. až H.II.6. |
| 1. | Výsledek hospodaření (zisk) běžného účetního období | |
| 2. | Výsledek hospodaření (zisk) předcházejících účetních období | |
| 3. | Bezúplatné převody dlouhodobého majetku od vybraných účetních jednotek | |
| 4. | Dary | |
| 5. | Oceňovací rozdíly | |
| 6. | Ostatní | |
| H.III. | Použití | součet H.III.1. až H.III.5. |
| 1. | Výsledek hospodaření (ztráta) běžného účetního období | |
| 2. | Výsledek hospodaření (ztráta) předcházejících účetních období | |
| 3. | Bezúplatné převody dlouhodobého majetku vybraným účetním jednotkám | |
| 4. | Oceňovací rozdíly | |
| 5. | Ostatní | |
| H.IV. | Konečný zůstatek | H.I. + H.II.- H.III. |
| H.V. | Další informace z výsledku hospodaření běžného účetního období | - |
| 1. | Převody do státního rozpočtu | |
| 2. | Bezúplatné převody dlouhodobého majetku | |
55.
"Annex No 7 to Decree No. 410 / 2009 Coll.
Indicative chart of account
Accounting class 0 - Long-term assets
Accounting group 01 - Long-term intangible assets
012 - Intangible research and development results
013 - Software
014 - Valuable rights
015 - Emissions allowances and preferential limits
018 - Small fixed assets
019 - Other fixed assets
Accounting group 02 - Long-term tangible assets amortised
021 - Construction
022 - Separate tangible movable goods and sets of tangible movable goods
025 - Cultivation units of permanent crops
028 - Small fixed assets
029 - Other fixed assets
Accounting group 03 - Long-term intangible and tangible assets not written down
031 - Land
032 - Cultural objects
035 - Long-term intangible assets for sale
036 - Long-term tangible assets for sale
Accounting group 04 - Uncompleted and purchased fixed assets
041 - Uncompleted long-term intangible assets
042 - Unfinished tangible assets
043 - Credited long-term financial assets
044 - Technical evaluation of long-term intangible assets
045 - Arrangement account of technical evaluation of long-term tangible assets
Accounting Group 05 - Advances granted on long-term intangible and tangible assets
051 - Advances granted on long-term intangible assets
052 - Advances granted on fixed assets
053 - Advances granted on long-term financial assets
Accounting Group 06 - Long-term financial assets
061 - Participating interests in persons with decisive influence
062 - Participating interests in persons having significant influence
063 - Debt securities held-to-maturity
067 - Long-term loans
068 - Fixed-term deposits
069 - Other long-term financial assets
Accounting Group 07 - Long-term intangible property rights
072 - Certificates for intangible research and development results
073 - Software licences
074 - Valuable rights certificates
078 - Small-scale intangible assets
079 - Entitlements on other fixed intangible assets
Accounting Group 08 - Long-term tangible property rights
081 - Construction licences
082 - Receipts to individual material movable items and sets of material movable items
085 - Production plant certificates for permanent crops
088 - Small-scale tangible assets
089 - Entitlements on other tangible fixed assets
Accounting Class 1 - Stocks and adjustments
Account group 11 - Material
111 - Acquisition of material
112 - Material in stock
119 - Material on the way
Accounting Group 12 - Stocks of own production
121 - Unfinished production
122 - Self-produced semi-finished products
123 - Products
Accounting Group 13 - Goods and other stocks
131 - Purchase of goods
132 - Goods in stock
138 - Goods on the way
139 - Other stocks
Accounting Group 14 - Long-term claims adjustments
142 - Corrective appropriations to be provided by repayable financial assistance to the long-term
This is the total amount of subordinated mutual member accounts that meet the criteria for Tier 1.
146 - Fixed items for long-term liability claims
149 - Corrections to other long-term claims
Accounting Group 15 - Adjustments to fixed assets
151 - Adjustments to intangible research and development results
152 - Software repair items
153 - Corrective items to valuable rights
This is the total amount of subordinated mutual member accounts that meet the criteria for Tier 1.
156 - Adjustments to other fixed assets
Other non-life insurance and proportional reinsurance - Net (of reinsurance / SPV) best estimate and TP calculated as a whole - life activities
Accounting Group 16 - Adjustments to fixed assets
This is the total amount of subordinated mutual member accounts that meet the criteria for Tier 1.
This is the total amount of subordinated mutual member accounts that meet the criteria for Tier 1.
163 - Adjustments to construction
164 - Corrections to separate tangible movable items and sets of tangible movable items
165 - Correction appropriations for permanent crops
167 - Adjustments to other tangible fixed assets
168 - Fixed fixed assets
Accounting group 17 - Fixed-term financial assets
171 - Corrective items for participating interests in persons having decisive influence
172 - Adjustments to equity interests in persons with significant influence
This is the total amount of subordinated mutual member accounts that meet the criteria for Tier 1.
175 - Fixed items for long-term loans
This is the total amount of subordinated mutual member accounts that meet the criteria for Tier 1.
This is the total amount of subordinated mutual member accounts that meet the criteria for Tier 1.
Accounting group 18 - Adjustments to stocks
181 - Repair items for material
182 - Fixed items for unfinished production
183 - Adjustments to own production semi-finished products
184 - Adjustments to products
185 - Corrections to goods
186 - Corrections to other stocks
Accounting group 19 - Short-term claims adjustments
191 - Corrective items for exchange for collection
192 - Adjustments to other claims from the main activity
This is the total amount of subordinated liabilities that meet the criteria for Tier 1.
This is the total amount of subordinated mutual member accounts that meet the criteria for Tier 1.
195 - Adjustments to short-term claims on transferred loans
196 - Corrections to tax claims
198 - Corrections to short-term liability claims
199 - Corrections to other short-term claims
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Regulation Information
| Citation | Decree No. 301 / 2014 Coll., amending Decree No. 410 / 2009 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for certain selected entities, as amended, and amending Decree No. 473 / 2013 Coll., amending Decree No. 410 / 2009 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., as amended, for certain selected entities, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 18.12.2014 |
|---|---|
| Effective from | 01.01.2015 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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