Decree No. 312 / 2014 Coll.
Order on the conditions for drawing up the accounts for the Czech Republic (consolidation decree of the state)
Valid
Order
Effective from 01.01.2015
Contents
ČÁST PRVNÍ
§ 1
§ 2
§ 3
§ 4
ČÁST DRUHÁ
§ 5
§ 6
§ 7
§ 8
§ 9
§ 10
ČÁST TŘETÍ
HLAVA I
§ 11
§ 12
§ 13
§ 14
§ 15
HLAVA II
§ 16
§ 17
§ 18
HLAVA III
§ 20
§ 20a
§ 21
§ 22
§ 23
ČÁST ČTVRTÁ
HLAVA I
§ 24
HLAVA II
§ 25
§ 26
§ 27
§ 28
§ 29
§ 30
§ 31
§ 32
§ 33
§ 34
§ 35
§ 36
§ 37
§ 38
§ 39
§ 40
§ 41
§ 42
§ 43
§ 44
§ 45
§ 47
§ 48
§ 49
§ 50
§ 51
HLAVA III
Díl 1
§ 52
§ 53
§ 54
§ 55
Díl 2
§ 56
§ 57
§ 58
§ 59
§ 60
Díl 3
§ 61
HLAVA IV
§ 62
§ 64
ČÁST PÁTÁ
§ 65
ČÁST ŠESTÁ
§ 66
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312
DECLARATION
of 11 December 2014
on the conditions for drawing up the accounts for the Czech Republic (consolidation decree of the State)
According to § 37b (1) of Act No. 563 / 1991 Coll., on Accounting, as amended by Act No. 304 / 2008 Coll. and Act No. 221 / 2015 Coll., for implementation of § 4 (8) (k), (l), (p) to (t) and § 23b (5):
INTRODUCTORY PROVISIONS
Subject matter
This decree provides
(a) the scope and method of drawing up the accounts for the Czech Republic and for the consolidation units of the State;
(b) the procedure for the inclusion of entities in the consolidation unit of the Czech Republic, the higher partial consolidation units of the State and the partial consolidation units of the State (the "consolidation unit of the State"),
(c) the organisation, labelling and content of items of assets and other assets and liabilities and other liabilities in the accounts for the Czech Republic and for the sub-consolidation units of the State;
(d) the organisation, labelling and content of cost and revenue and cash flow items in the accounts for the Czech Republic and for the sub-consolidation units of the State;
(e) the organisation, labelling and content of the explanatory and supplementary information in the Annex under the Czech Republic and the sub-consolidation units of the State;
(f) methods of consolidation and their use in drawing up the accounts for the Czech Republic and for the part-consolidation units of the State;
(g) the method of drawing up the accounts for the Czech Republic and for the part-consolidation units of the State and laying down the consolidation rules;
(h) rules on the transmission of accounting records in technical form.
Scope
This decree applies to an entity that is part of a consolidation entity of the State.
Basic concepts
For the purposes of this decree:
(a) managing the unit managing the unit of the part-consolidation unit of the State government, managing the unit of the part-consolidation unit of the State county, managing the unit of the part-consolidation unit of the State municipality, and managing the unit of the part-consolidation unit of the State voluntary community,
(b) the managing unit of the State's sub-consolidation unit, the government part of the entity that is the administrator of the State budget chapter under the budgetary rules;
(c) the managing unit of the part-consolidation unit of the State region of an entity that is a region or the capital of Prague without the urban parts of the capital of Prague;
(d) the managing unit of the consolidation unit of the State, an entity which is a municipality,
(e) the managing unit of the State's sub-consolidation unit is a voluntary union of municipalities;
(f) a consolidated unit of a State by an entity if it is included in a consolidation unit of a State in the manner specified in this Decree and published in the list of consolidated units of the State in accordance with Paragraph 11 (2);
(g) the consolidation operation of each individual act necessary for the compilation of the accounts for the Czech Republic, for the higher part of the consolidation units of the State and for the part of the consolidation units of the State and for the compilation of the Auxiliary consolidation overview,
(h) by consolidating the compilation of the accounts for the consolidation unit of the State.
Procedure for consolidation
The consolidation shall be carried out gradually after the individual consolidation units of the State.
STATE CONSOLIDATORS
State sub-consolidation units
(1) State consolidation units means the State consolidation unit
(a) the government part;
(b) the region;
(c) the municipality,
(d) the urban part of the capital of Prague,
(e) voluntary association of municipalities.
(2) The government's sub-consolidation unit consists of the management unit of the State's sub-consolidation unit of the government, and the entity that is
(a) set up or set up by the managing unit of the State's sub-consolidation unit of government, where appropriate, in respect of which it acts as a founder or founder under another legislature1);
(b) a controlled person (2) where the controlling person( 2) is a government part of the State through the management unit of the sub-consolidation unit;
(c) the person in which the State exercises joint influence through the management unit of the State's sub-consolidation unit, or
(d) the person in which the State exercises significant influence through the management unit of the State's sub-consolidation unit.
(3) The sub-consolidation unit of the State Region consists of the managing unit of the State's sub-consolidation unit of the State Region and the entity that is:
(a) set up or set up by the managing unit of the part-consolidation unit of the State of kra3;
(b) a controlled person2) where the controlling person2) the managing unit of the State's sub-consolidation unit is a county;
(c) the person in which the managing unit of the State's sub-consolidation unit exercises joint influence; or
(d) the person in which the managing unit of the State's sub-consolidation unit exercises a significant influence.
(4) The sub-consolidation unit of the State the municipality consists of the managing unit of the State's sub-consolidation unit and the entity that is
(a) set up or set up by the managing unit of the general government's sub-consolidation unit (4);
(b) a controlled person (2) where the controlling person (2) is a municipality,
(c) the person in which the managing unit of the consolidation unit of the State the municipality exercises joint influence; or
(d) the person in which the managing unit of the State's sub-consolidation unit exercises a significant influence.
(5) The city of the capital of Prague consists of the city of the capital of Prague and the entity that is
(a) established or established by the urban part of the capital of Prague;
(b) a controlled person2) where the controlling person2) is the urban part of the capital of Prague;
(c) the person in which the urban part of the capital of Prague exercises joint influence; or
(d) the person in which the city of the capital of Prague exercises significant influence.
(6) The sub-consolidation unit of the State of the voluntary communal union consists of the managing unit of the State's sub-consolidation unit of the voluntary communal union and the entity that is:
(a) set up by the managing unit of the State's sub-consolidation unit, a voluntary volume of citizens (5);
(b) a controlled person (2) where the controlling person (2) is the managing unit of the sub-consolidation unit of the State is a voluntary union of municipalities;
(c) the person in which the managing unit of the State's sub-consolidation unit has a voluntary association of municipalities exercising joint influence; or
(d) the person in which the managing unit of the State's sub-consolidation unit of the voluntary association of municipalities exercises a significant influence.
(7) If the managing unit of the part-consolidation unit of the State is a municipality whose population is published by the Czech Statistical Office at the beginning of the immediately preceding financial year is less than 10 000, or if the managing unit of the part-consolidation unit of the State is a voluntary association of municipalities such a voluntary association of municipalities, which does not transmit an Auxiliary consolidation summary under this decree, then the sub-consolidation unit of the State is that managing unit and the unit established by the contribution organisation.
(8) The accounts for the sub-consolidation unit of the State referred to in paragraphs 2 and 3 shall be drawn up by the Ministry of Finance ("the Ministry ').
Higher state consolidation units
(1) The higher part consolidation units of the State are the higher part consolidation units of the State
(a) the government part;
(b) the region;
(c) the municipal part.
(2) The higher part of the consolidation of the State of the government of the State of the government of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the Member State of the European Union of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the
(a) a controlled person2) where the controlling person2) is a government part of the State's management units of sub-consolidation units; or
(b) the person in which the State exercises a significant influence over the management units of the State's sub-consolidation units.
(3) The higher part consolidation unit of the state region is made up of a partial consolidation total of the state region, a part consolidation unit of the state municipality in the territory of the region, or a part consolidation unit of the state the city of the capital of Prague, and an entity that is
(a) a controlled person (2), where the controlling person (2) is jointly managing a unit of a part-consolidation unit of the State region and managing units of a part-consolidation unit of the State, a municipality in the territory of the district or the city of the capital of Prague; or
(b) the person in whom the managing unit of the State's part-consolidation unit of the State's county and the managing units of the State's part-consolidation units the municipality in the territory of the county or of the city of the capital of Prague jointly exercises a significant influence;
(c) commercial corporations in which the managing unit of the State's part-consolidation unit of the State's county and the managing units of the State's part-consolidation unit have more than 50% of the voting rights in the territory of the region or of the city of the capital of Prague, excluding the managing unit referred to in § 5 (7); or
(d) commercial corporations in which the managing unit of the part-consolidation unit of the State county and the managing units of the part-consolidation unit of the State the municipality in the territory of the county or the municipality of the capital of Prague, excluding the managing unit in accordance with § 5 (7), have 20 to 50% of the voting rights.
(4) The higher part-consolidation unit of the State of the municipality consists of Regional Councils of the Cohesion Regions, the part-consolidation units of the State of the voluntary union of municipalities, the higher part-consolidation units of the State of the region and the entity that is
(a) a controlled person2) where the controlling person2) are jointly managing units of the State's sub-consolidation units the county, managing units of the State's sub-consolidation units the municipality, managing units of the State's sub-consolidation units the voluntary association of municipalities and the municipality of Prague; or
(b) the person in whom the managing units of the State's sub-consolidation units the county, the managing units of the State's sub-consolidation units the municipality, the managing units of the State's sub-consolidation units the voluntary association of municipalities and the city of the capital of Prague together exercise a significant influence;
(c) a commercial corporation in which the managing units of a part-consolidation unit of a State region, managing units of a part-consolidation unit of a State municipality, managing units of a part-consolidation unit of the State, have a voluntary association of municipalities and the municipality of the capital of Prague, excluding the managing units referred to in § 5 (7), with a total of more than 50% of the voting rights; or
(d) a commercial corporation in which the managing units of a part-consolidation unit of a State region, managing units of a part-consolidation unit of a State municipality, managing units of a part-consolidation unit of the State, have a voluntary association of municipalities or a municipal part of the capital of Prague, excluding the managing units referred to in § 5 (7), with a total of 20 to 50% of the voting rights.
(5) The accounts for the higher part-consolidation unit of the State shall be drawn up by the Ministry.
Consolidated Czech Republic
The Czech Republic is a consolidation unit
(a) the higher part-consolidation unit of the State government,
(b) the higher part-consolidation unit of the State of the municipality;
(c) controlled person2) where the controlling person2) are jointly managing units and urban parts of the capital of Prague;
(d) the person in whom the managing units and the urban parts of the capital of Prague jointly exercise a significant influence;
(e) a health insurance undertaking;
(f) commercial corporations in which the managing units and the municipal parts of the capital of Prague, excluding the management units referred to in Article 5 (7), have more than 50% of the voting rights in total;
(g) the commercial corporations in which the managing units and the municipal parts of the capital of Prague, excluding the management units referred to in § 5 (7), have 20 to 50% of the voting rights.
Significant influence and joint influence are assessed in accordance with the law.
Conditions of relevance for inclusion in the consolidation unit of the State
(1) An entity that is not selected by an entity unless it is required to draw up consolidated financial statements under the law or has failed to meet any of the following criteria for the financial year for which it draws up financial statements, does not meet the condition of materiality for inclusion in the State's sub-consolidation unit pursuant to Paragraph 5 (2).
(a) the amount of net assets declared in the financial statements of more than CZK 100 000 000;
(b) the amount of foreign resources declared in the accounts of more than CZK 100 000 000;
(c) the total cost, divided by the number of months started during which the financial year lasted and multiplied by 12, more than CZK 100 000 000,
(d) total revenue, divided by the number of months that began during which the financial year lasted and multiplied by 12, more than CZK 100 000 000.
(2) An entity that is not selected by an entity unless it is required to draw up consolidated financial statements under the law or has failed to meet any of the following criteria for the financial years for which it draws up financial statements shall not meet the condition of significance for inclusion in the State's sub-consolidation unit.
(a) the amount of net assets declared in the financial statements of more than CZK 100 000 000;
(b) the amount of foreign resources declared in the accounts of more than CZK 100 000 000;
(c) the total cost, divided by the number of months started during which the financial year lasted and multiplied by 12, more than CZK 100 000 000,
(d) total revenue, divided by the number of months that began during which the financial year lasted and multiplied by 12, more than CZK 100 000 000.
(3) An entity that is not selected by an entity unless it is required to draw up consolidated financial statements under the law or has failed to meet any of the following criteria for the financial years for which it draws up financial statements, does not meet the condition of materiality for inclusion in the sub-consolidation unit of the State.
(a) the amount of net assets declared in the financial statements of more than CZK 100 000 000;
(b) the amount of foreign resources declared in the accounts of more than CZK 100 000 000;
(c) the total cost, divided by the number of months started during which the financial year lasted and multiplied by 12, more than CZK 100 000 000,
(d) total revenue, divided by the number of months that began during which the financial year lasted and multiplied by 12, more than CZK 100 000 000.
(4) An entity that is not selected by an entity, unless it is required to draw up consolidated financial statements under the law or has failed to meet any of the following criteria for the financial year for which it draws up the financial statements, does not meet the condition of materiality for the inclusion in the State's sub-consolidation unit of the capital of Prague pursuant to Paragraph 5 (5):
(a) the amount of net assets declared in the financial statements of more than CZK 100 000 000;
(b) the amount of foreign resources declared in the accounts of more than CZK 100 000 000;
(c) the total cost, divided by the number of months started during which the financial year lasted and multiplied by 12, more than CZK 100 000 000,
(d) total revenue, divided by the number of months that began during which the financial year lasted and multiplied by 12, more than CZK 100 000 000.
(5) An entity that is not selected by an entity unless it is required to draw up consolidated financial statements under the law or has failed to meet any of the following criteria for the financial year for which it draws up financial statements shall not meet the condition of significance for the inclusion in the State's sub-consolidation unit of a voluntary communal union pursuant to Paragraph 5 (6):
(a) the amount of net assets declared in the financial statements of more than CZK 100 000 000;
(b) the amount of foreign resources declared in the accounts of more than CZK 100 000 000;
(c) the total cost, divided by the number of months started during which the financial year lasted and multiplied by 12, more than CZK 100 000 000,
(d) total revenue, divided by the number of months that began during which the financial year lasted and multiplied by 12, more than CZK 100 000 000.
(6) The terms of importance for inclusion in the consolidation sub-unit of the State shall apply mutatis mutandis to the inclusion of an entity that is not selected by the entity in the higher consolidation sub-unit of the State and to the consolidation unit of the Czech Republic.
(7) If an entity that is not selected by an entity, in the financial year for which the financial statements for the Czech Republic are drawn up, meets the conditions of significance for inclusion in the consolidation entity of the State under this decree, it shall also be subject to these conditions for two consecutive financial years.
Conditions of materiality for the fulfilment of further specified obligations
(1) The condition of materiality for the fulfilment of the other specified obligations of the entities constituting the consolidation entity of the Czech Republic shall be met by an entity included in accordance with Paragraph 9, which is not selected by the entity, and by the selected entity if it fulfils the conditions for the transmission of the Auxiliary Analytical Overview according to the Technical Decree on Accounting Records and, in the case of a municipality, if its population as published by the Czech Statistical Office is equal to or greater than 10 000 at the beginning of the immediately preceding financial year.
(2) The managing unit of the State's part-consolidation unit of the voluntary association of municipalities shall fulfil the condition of relevance for the fulfilment of further specified obligations if, for 2 consecutive financial years for which it draws up the financial statements, one preceding financial year for which the financial statements for the Czech Republic are drawn up and one or more of the following criteria for the sub-consolidation units of the State:
(a) the amount of net assets declared in the financial statements of more than CZK 100 000 000;
(b) the amount of foreign resources declared in the accounts of more than CZK 100 000 000;
(c) the total cost, divided by the number of months started during which the financial year lasted and multiplied by 12, more than CZK 100 000 000,
(d) total revenue, divided by the number of months that began during which the financial year lasted and multiplied by 12, more than CZK 100 000 000.
(3) If the managing unit of the part-consolidation unit of the State is a voluntary association of municipalities in the accounting year for which the financial statements for the Czech Republic are drawn up meets the conditions of importance for the fulfilment of the additional obligations laid down in this decree, it shall also be subject to these conditions for two consecutive financial years.
CONSOLIDATION RULES
CONSTRUCTION AND TRANSMISSION OF ACCOUNTS AND OTHER ACCOUNTS FOR CONSOLIDATION PURPOSES
Information obligation for managing units
(1) The management unit referred to in § 3 (b), (c), (d) and (e), irrespective of the materiality conditions laid down in § 9 and 10, shall transmit to the Ministry the list of entities belonging to the national consolidation unit (hereinafter referred to as "the list"), in the manner set out in § 12 as at 31 December of the previous year (hereinafter referred to as "the period") by 15 January of the current year at the latest, the list of entities belonging to the national consolidation unit (hereinafter referred to as "the list"), regardless of the provisions of § 5 (7) and the fact whether the person is controlled (2), the person in whom the joint influence is exercised. If the values of the data assessed under § 9 are not known by 15 January of the current year, the administering unit shall indicate the data values for the period preceding the period considered.
(2) On the basis of the lists transmitted pursuant to paragraph 1, the Ministry shall establish and publish a list of the consolidated units of the State which are included in the consolidation units of the State, the urban parts of the capital of Prague and other accounting units and foreign legal entities which are part of the consolidation unit under the law where the consolidated unit of the State draws up consolidated financial statements under the law (hereinafter referred to as the "list") by 10 February of the current year in a manner enabling remote access.
(3) The City of Prague transfers the list separately for the individual urban parts of the capital of Prague and for the capital of Prague without the urban parts of the capital of Prague according to paragraph 1.
(4) The management unit shall inform the consolidated unit of the State of its inclusion in the consolidation unit of the State no later than 5 working days after the date of publication of the list by the Ministry referred to in paragraph 2.
(5) The list is compiled in the money units of the Czech currency and recorded in Czech crowns to two decimal places.
(6) The list is drawn up to the extent laid down in the technical decree on accounting records.
Form, manner, scope and dates of compilation and transmission of certain consolidation accounting records and other accounting records for consolidation purposes
(1) An entity that transmits an Auxiliary Analytical Overview to the Central System of Accounting Information of the State according to the Technical Decree on Accounting Records does not transfer an Auxiliary Consolidated Overview to the Central System of Accounting Information of the State unless otherwise specified.
(2) For the purposes of drawing up accounting statements for the Czech Republic, for higher consolidation units of the State and for the consolidation units of the State
(a) the consolidated unit of the State selected by the entity shall compile and transmit to the central system of the State's accounting information an Auxiliary consolidation summary, without prejudice to paragraph 1;
(b) a consolidated unit of a State that is not selected by an entity shall compile and transmit to the central system of the State's accounting information an Auxiliary consolidation summary based on financial statements or consolidated financial statements, if the consolidated unit of the State has an obligation to compile consolidated financial statements under the law;
(c) the administering unit pursuant to Article 3 (b), (c), (d) and (e) shall draw up and transmit a list to the central system of state accounting information.
(3) The accounts for the part-consolidation of the State are:
(a) a statement of the assets and liabilities of the State's sub-consolidation unit;
(b) a statement of the costs and revenues of the State's sub-consolidation unit;
(c) a statement of cash flows for the part-consolidation unit of the State;
(d) the Annex for the part-consolidation of the State.
(4) The auxiliary consolidation overview is compiled in the money units of the Czech currency and recorded in Czech crowns to two decimal places.
(5) The auxiliary consolidation summary shall be drawn up to the extent set out in the technical statement on accounting records.
(6) The City of Prague shall compile and transmit to the central system of state accounting information accounting records in the range of balance sheet models, profit and loss accounts, annexes and the Auxiliary Analytical Overview provided for by the implementing decree for certain selected entities and by the technical decree on accounting records, separately for the accounting cases of individual parts of the capital of Prague and for the remaining accounting cases of the entity.
(1) The management unit and the consolidated unit of the State which transmit the accounting records referred to in Article 12 shall transmit those accounting records to the central accounting information system of the State at the dates set by the technical regulation on accounting records, the accounting records referred to in Article 12 (6) shall be transmitted annually in the state as at 31 December, until 25 February of the following year.
(2) A consolidated unit of a State which draws up financial statements at a time other than the last day of the calendar year shall submit an Auxiliary consolidation summary to the extent of the interim financial statements at the last day of the calendar year with adjustments such as to show all facts over the period of that calendar year.
(3) For a consolidated unit of a State that is not selected by an entity, in the case of rules on the format, structure, transmission and security of accounting records in technical form, necessary for the compilation of accounting statements for the Czech Republic, for higher sub-consolidation units of the State and for the sub-consolidation units of the State, and in the case of the scope, manner and dates of transmission of such accounting records, the provisions of the Technical Decree on accounting records shall apply mutatis mutandis.
(4) The consolidated unit of the State transfers to the central system of accounting information the auxiliary consolidation record necessary for the compilation of the accounts for the Czech Republic, for the higher partial consolidation units of the State and for the partial consolidation units of the State upon request by the Ministry.
(5) The consolidated unit of the State transfers the accounting records referred to in Article 12 to the central system of the State's accounting information
(a) in accordance with Section 4 of the Technical Order on accounting records,
(b) by means of a management unit whose sub-consolidation unit of the State is part of the consolidated unit of the State, where the management unit so provides; or
(c) through the managing unit of the capital of Prague in the case of consolidated units of the State which are part of the consolidation unit of the State, the city of the capital of Prague.
(1) The Ministry will publish the Consolidated Manual in a way that allows remote access.
(2) The consolidation manual regulates in particular the numerical and other adjustments, the extent of the reported facts in the Auxiliary Consolidated Overview and the recommended procedure for completing the Auxiliary Consolidated Overview and List.
(3) The Ministry shall draw up a report on the implementation of the consolidation, indicating all consolidation operations carried out in order to meet the conditions of the accounting records.
(4) For the purposes of drawing up the accounts for the Czech Republic pursuant to § 23b of the Act, financial institutions which are part of the consolidation unit of the State and which manage the funds of the consolidated units of the State shall transmit the accounts according to § 12. These financial institutions shall adjust the stocks of the Auxiliary Consolidated Overview items on the amount of assets and liabilities and the costs and revenues relating to the administered funds of the consolidated State.
Methods and dates of compilation of accounting statements for the Czech Republic
(1) The accounts for the Czech Republic are drawn up by the Ministry on the basis of the accounts for the part-consolidation units of the State and the accounting records transmitted to the central system of the state's accounting information by the consolidated units of the State.
(2) The models of the annual accounts for the Czech Republic drawn up on the last day of the calendar year are set out in Annexes No 2 to 5 to this Order.
(3) The Ministry shall draw up the accounts for the Czech Republic as at 31 December of the current year until 30 November of the following year.
CONSOLIDATION METHODS
For the purposes of drawing up the accounts for the Czech Republic, for higher part-consolidation units of the State and for the part-consolidation units of the State, the consolidation methods set out in Sections 17 to 19 shall apply.
Simplified full consolidation method and full consolidation method
(1) The simplified method of full consolidation shall be used for the inclusion of a consolidated unit of a State which is established or established under another legislation, and for the inclusion of a local self-government unit and the urban part of the capital of Prague, unless otherwise provided by the Ministry pursuant to Paragraph 11 (2). The simplified full consolidation method shall not apply to the inclusion of a consolidated unit of the State which is a commercial corporation.
(2) The full consolidation method is used for the inclusion of a consolidated unit of a State which is a person under § 6 (3) (a), (c), § 6 (4) (a), (c) or § 7 (c), (f), unless otherwise provided by the Ministry under § 11 (2).
(3) The simplified full consolidation method and the full consolidation method incorporate the items of the balance sheet, profit and loss account and the books of the off-balance-sheet accounts of the consolidated unit of the state and the city of the capital of Prague in full, after their reclassification, adjustments and exclusions.
Contents
ČÁST PRVNÍ
§ 1
§ 2
§ 3
§ 4
ČÁST DRUHÁ
§ 5
§ 6
§ 7
§ 8
§ 9
§ 10
ČÁST TŘETÍ
HLAVA I
§ 11
§ 12
§ 13
§ 14
§ 15
HLAVA II
§ 16
§ 17
§ 18
HLAVA III
§ 20
§ 20a
§ 21
§ 22
§ 23
ČÁST ČTVRTÁ
HLAVA I
§ 24
HLAVA II
§ 25
§ 26
§ 27
§ 28
§ 29
§ 30
§ 31
§ 32
§ 33
§ 34
§ 35
§ 36
§ 37
§ 38
§ 39
§ 40
§ 41
§ 42
§ 43
§ 44
§ 45
§ 47
§ 48
§ 49
§ 50
§ 51
HLAVA III
Díl 1
§ 52
§ 53
§ 54
§ 55
Díl 2
§ 56
§ 57
§ 58
§ 59
§ 60
Díl 3
§ 61
HLAVA IV
§ 62
§ 64
ČÁST PÁTÁ
§ 65
ČÁST ŠESTÁ
§ 66
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Regulation Information
| Citation | Decree No. 312 / 2014 Coll., on the conditions for drawing up accounting statements for the Czech Republic (consolidation decree of the state) |
|---|---|
| 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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