Decree No. 324 / 2015 Coll.
Decree amending Decree No. 504 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities for which the main activity is not business if they are accounting in the system of double accounting, as amended
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324
DECLARATION
of 25 November 2015
amending Decree No. 504 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities for which the principal object of the business is not business if they are accounting in the double accounting system, as amended
The Ministry of Finance provides pursuant 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., for the implementation of § 4 (8):
Decree No. 504 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities for which the main activity is not business if they are accounting in the double accounting system, as amended by Decree No. 476 / 2003 Coll., Decree No. 548 / 2004 Coll., Decree No. 400 / 2005 Coll., Decree No. 471 / 2008 Coll., Decree No. 471 / 2013 Coll. and Decree No. 294 / 2014 Coll., are amended as follows:
1. In Article 1 (d), the words "financial statements' are replaced by the words" financial statements'.
2. In Section 1, at the end of the text in point (g), the words "fully or in a simplified manner 'are added.
3. In the introductory part of Paragraph 2 (1), "and (b) 'is replaced by", (b), (i) and (l)';
4. in Article 2 (1) (a), the word 'movement, 1)' is replaced by 'movement under the law governing association in political parties and political movements';
footnote 1 is deleted, including the footnote references.
5. in Article 2 (1) (c), the word "society, 3)" shall be replaced by "society under the law governing freedom of religion and the status of churches and religious societies,"
footnote 3 is deleted, including the footnote references.
6. in Article 2 (1) (d), the word "society, 4)" shall be replaced by "society under the law governing the rights and obligations of public utility companies,"
footnote 4 is deleted, including the footnote references.
7. in Article 2 (1) (e), the word "persons, 5)" shall be replaced by the words "persons under the law governing interest associations of legal persons,"
footnote 5 is deleted, including the footnote references.
8. in § 2 (1) (h):
"(h) public higher education institutions under the law governing higher education institutions; and"
footnote 9 is deleted, including the footnote references.
9. in Article 2 (3) (b), the word "provision" shall be deleted, after the number "36," the word "36a," shall be inserted after the word "41," the words "and 42" and the words "42 and 43 of the law" shall be deleted;
10. in Article 2 (3) (c), the word "simplified" is replaced by "abbreviated."
11. In the headings of Sections 2, 3 and 4 and Sections 37, 40 and 42, the words "(K § 4 (8) of the Act) 'are deleted.
12. in Article 3 (1), the words "the entities referred to in Article 2 shall include a balance sheet (balance sheet), a profit and loss account and an annex" shall be replaced by the words "Paragraph 18 of the Act is laid down."
13. in Article 3 (2), the word "(balance)" shall be deleted; the words "and marked" shall be inserted after the word "organised" and the second sentence shall be deleted;
14. in Article 3 (3), the words "and marked" shall be inserted after the word "arranged" and the second sentence shall be deleted;
15. in Article 3 (4), the words "in the accounts," "in the balance sheet" shall be deleted and the words "at the end of the text of the paragraph" shall be added; the information shall be given in the same order as the items in the balance sheet and the profit and loss account are shown. "
16. In the first sentence of Paragraph 3 (5), the words "simplified 'are replaced by the words" shortened', the number "3 'is replaced by" 4' and the sentence of the second sentence is replaced by the words "Financial statements to the shortened extent are drawn up by the entities referred to in Section 3a. '.
17. The following Section 3a is inserted after Section 3:
(1) The short-term balance sheet, which covers only items marked in capital letters with Latin alphabet and Roman numerals as set out in Annex 1 to this Decree, may be compiled only by a micro entity and a small entity which is not required to have financial statements certified by the auditor.
(2) A profit and loss account of an abridged scale which includes only items marked in capital letters of the Latin alphabet and Roman numerals as set out in Annex 2 to this Decree may be compiled only by a micro entity and a small entity which is not required to have financial statements certified by an auditor.
(3) An annex to the financial statements to the abbreviated extent referred to in Paragraph 30 (7) may be drawn up only by a micro entity and a small entity that is not required to have financial statements verified by an auditor. '
18. in Paragraph 4 (1), the word "(balance)" shall be deleted;
19. in Article 4 (2) and (3), the word "(balance)" shall be deleted;
20. in Paragraph 4 (4), the first sentence is deleted;
21. In Section 5, the word "(balance) 'is deleted.
22. in Article 5 (1), the word "(balance)" and the words "it is in gross" shall be deleted.
23. in Article 5 (1), (2) and (3), the word "(balance)" shall be deleted;
24. in the fourth sentence of Article 5 (1), "6" is replaced by "7" and at the end of the text of the paragraph the words "in the accounts" are added.
25. In the first sentence of Article 5 (2), the words "either with a positive or a negative sign" shall be deleted.
26. in the second sentence of Article 5 (2), the words "in assets, with the exception of adjustments and adjustments," shall be replaced by the words "with a positive"; the words "if the account predominates by the status of the party's turnover," shall be deleted and the third sentence shall be deleted.
27. in Article 5 (3), the words "for the previous and current financial years" shall be deleted;
28. Paragraph 5 (4) is deleted.
29. The following Section 5a is inserted after Section 5:
Main activity and economic activity
(1) The principal activity for the purposes of this decree is any activity for which an entity has been established or has been established by a separate legal act, instrument of incorporation or other document.
(2) For the purposes of this Decree, economic activity shall mean economic activity provided for by a specific legislation or activities provided for in the instrument of incorporation, statute, charter or registered in the relevant register, in particular ancillary, ancillary, business or other activity. ';
30. Paragraph 6 (2) is deleted.
Paragraph 3 shall become paragraph 2.
31. In Title II of the title, the word "(BILANCE) 'is deleted.
32. in the third sentence of Article 7 (1), the words "under the law governing greenhouse gas emission allowance trading conditions" shall be inserted after the words "on emissions," the words "individual preferential quantities of milk" shall be deleted and the words "(hereinafter referred to as" preferential limits ") 11c) shall be inserted after the words" under specific legislation. "
(33) footnotes 11b and 11c are deleted, including the footnotes.
34. in Paragraph 7 (2) of the Introductory Part, the words "long-term intangible assets" and "fixed" are replaced by "designated by the entity."
35. in Article 7 (4), the words "under special legislation" shall be replaced by the words "under the laws governing the protection of industrial designs, the rights to the results of intellectual creative activities and similar rights."
36. in Paragraph 8 (1), "10" is replaced by "9."
37.Paragraph 8 (3) shall be deleted;
Paragraphs 4 to 13 shall become paragraphs 3 to 12.
38. in Article 8 (3) (f), the words "valued at cost of purchase or replacement" shall be deleted;
Paragraph 8 (4) reads as follows:
"(4) Item" A.II.4. The material movable goods and their files "contain:
(a) tangible movable goods and their sets of separate technical and economic determinations with a period of validity of more than one year and from the amount of the valuation determined by the entity, subject to compliance with the obligations laid down by law, in particular by respecting the principle of significance and faithful and fair display of property. Mattress goods and sets thereof with a separate technical and economic designation with a shelf life of more than one year not declared under "A.II.4. Substantial movable goods and their sets of goods" are considered to be small tangible assets for which an entity accounts as stocks,
(b) articles of precious metal, irrespective of the amount of the award, in so far as they are not objects of cultural value or cultural monuments. "
40. In Paragraph 8 (5), the words "Separate tangible movable goods and sets of tangible movable goods" shall be replaced by the words "Tangible movable goods and their sets" and the words "for the reporting of individual long-term tangible property under headings" A.II.3. Construction "and" A.II.4. respectively. Separate tangible movable goods and sets of tangible movable goods "and includes a technical evaluation 'are replaced by" in Paragraph 32 (5):'.
41.Paragraph 8 (7) reads as follows:
"(7) Item" A.II.6. Adult animals and their groups "include adult animals and their groups, in particular herds, flocks with a shelf life of more than one year and from the amount of the valuation determined by the entity, while fulfilling the obligations laid down by law, in particular by respecting the principle of significance and fair and fair display of property. For adult animals and their groups with a shelf life of more than one year not reported under" A.II.6. Adult animals and their groups "shall be accounted for as stocks."
42. In Paragraph 8 (9) (c), the words "Separate tangible movable goods and sets of tangible movable goods" are replaced by the words "Fatty movable goods and their sets" and the words "Basic herd and towing animals" are replaced by the words "Adult animals and their groups."
43. In Paragraph 9 (2), the words "Shares in controlled and controlled persons" are replaced by the words "Shares - Controlled or Controlling Person," after the words "contains" the word "in particular" and the words "that is, shares under the Commercial Corporation Act" are replaced by "controlled persons under the Commercial Corporation Act."
44. in Paragraph 9 (3), the words "Shares in persons under substantial influence" are replaced by "Shares - material influence," after "contains" the word "in particular" and the words "shares of at least 20%, but with a lower participation than that specified in paragraph 2" are replaced by the words "controlled persons under the law governing a commercial corporation in which the entity exercises a significant influence," and such participation is not recognised under "A.III.1." Shares - controlled or controlling person "'.
45. in Paragraph 9 (7), the words "holdings not included in item" A.III.1. shall be inserted after the words "financial assets," Shares - controlled or controlling person 'and "A.III.2. Shares - material influence', '.
46. Paragraph 9 (8) is deleted.
47. in Article 11 (1) (f), the words "held as material" shall be replaced by the words "irrespective of the amount of the valuation."
48. In Article 11 (1), at the end of point (f), the dot is replaced by a comma and the following points (g) and (h) are added:
'(g) tangible movable goods and their sets with a shelf life of more than one year, not declared under "A.II.4. Substantial movable goods and sets of goods', considered to be small tangible property for which the entity accounts as stocks,
(h) experimental animals 35).
35) For example Act No. 246 / 1992 Coll., to protect animals against abuse, as amended. '
49. In Paragraph 11 (4), the words "that is semi-finished 'are deleted.
50. Paragraph 11 (6), including footnote 36, reads:
"(6) The entry" B.I.6. Young and other animals and their groups "includes animals and their groups, including animals for slaughter (36), not reported under" A.II.6. Adult animals and their groups', "B.I.1. Material in stock 'and" B.I.7. Goods in stock and stores. "
36) For example, Article 3 (1) (d) of Act No. 166 / 1999 Coll., on Veterinary Care and on the Amendment of Related Laws (Veterinary Act), as amended, § 2 (a) and (b) of Decree No. 375 / 2003 Coll., implementing certain provisions of Act No. 166 / 1999 Coll., on Veterinary Care and on the Amendment of Certain Related Laws (Veterinary Act), as amended, and on veterinary requirements for animal products, as amended. "
51. In the first sentence of Article 11 (7), the words "and animals' shall be inserted after the words" and animals' and the words "and animals' shall be inserted after the words" and animals'.
52. In Article 11 (7), at the end of the text of the second sentence, the words "and the animals of their own rearing which have matured have been activated and are intended to be sold except for slaughter animals (36) 'shall be added.
53. In Article 11 (8), the words "and animals' shall be inserted after the words" goods'.
54. In Section 12, the word "commitment 'is deleted.
55. in Article 12 (1), (4) and (5), the word "commitment" shall be deleted;
56. In Article 13 (2), the words "special legislation 'are replaced by the words" under the laws governing compulsory insurance'.
57. In Paragraph 14 (1), the words "in the case of taxpayers' shall be inserted after the word" contains'.
58. In Paragraph 14 (2), the words "and functional benefits' are deleted.
59. In the first sentence of Paragraph 14 (3), the words "when applying an excessive deduction to taxpayers of this tax 'are deleted and the second sentence is deleted.
footnote 18 is deleted, including the footnote references.
60.Paragraph 14 (4) reads:
"(4) The heading" B.II.11. Other taxes and charges "includes, in particular, claims on taxes other than those referred to in paragraphs 1 to 3, fees and other similar cash transactions."
61. in Article 15 (5), the word "in particular" shall be inserted after the word "established."
62. In the first sentence of Paragraph 15 (6), the words "pursuant to special legislation 20) 'are replaced by the words" under the law governing the provision for the determination of the income tax base'.
footnote 20 is deleted, including the footnote references.
63. In Paragraph 15 (6), second sentence, the word "(balance) 'is deleted and the second sentence is deleted.
64. In Paragraph 16 (1), the word "Treasury 'is replaced by" Cash in the Treasury'.
65. In the first sentence of Article 16 (3), "Bank accounts' is replaced by" Cash in accounts' and "Bank 'is deleted.
66. Paragraph 16 (6) is deleted.
Paragraph 7 shall become paragraph 6.
67.In Article 16 (6), "8" is replaced by "7" and "balance sheet" is deleted.
68. Paragraph 17 (2) is deleted.
Paragraph 3 shall become paragraph 2.
69. In Paragraph 17 (2), the word "aggregate 'is inserted after the word" contains' and the word "gross' is deleted.
70. In the second sentence of Article 18 (1), the word "public 'shall be inserted after the word" competent'.
71. In the third sentence of Article 18 (1), the words "and special-purpose gifts' shall be inserted after the words" financing 'and the words "acquisition' shall be replaced by" financing '.
72. In the fourth sentence of Paragraph 18 (1), the words "if the acquired property is intended for the activity of the entity 'are replaced by the words" if the acquired property is used for the entity's main activity'.
73. In Paragraph 18 (4), the words "recognised at the balance sheet date for the entity as a current accounting entity 'are replaced by" current accounting officer' and the words "recognised at the balance sheet date 'are added at the end of the text of paragraph.
74. In Paragraph 18 (6), "past 'is replaced by" previous'.
75. in Article 19, the words "special legislation 22)" are replaced by the words "the law governing provisions for determining the income tax base."
footnote 22 is deleted, including the footnotes.
76. In Paragraph 20 (1), the words "in particular loans received and long-term loans" shall be deleted.
77.In Article 20 (2), the word "long-term" shall be deleted and the words "with a maturity of more than one year" shall be inserted after the word "bonds."
78. In Paragraph 20 (3), the words "it is the lessor," are deleted.
79. In Article 20 (4), the words "from customers in the course of trade 'are deleted.
80. In the first sentence of Article 20 (5), the words "liabilities to 'are replaced by the words" debts to'.
81. In Articles 20 (6) and 24 (9), the word "liabilities" shall be replaced by "debts in particular."
82. In Article 20 (7), the word "liabilities' is replaced by" debts' and the words "banks' are added at the end of the paragraph" or savings and credit cooperatives'.
83. In Section 21, the word "commitment 'is deleted.
84. in Article 21 (1), the words "in commercial obligations" shall be deleted;
85. in Article 21 (3), the word "undertaking" shall be deleted;
86. In Paragraph 21 (4), the word "liabilities' is replaced by" debts' and the word "obligations' is deleted.
87. in Article 23 (1), the words "in the case of taxpayers" shall be inserted after the words "contain."
88. In Article 23 (2), the words "and functional benefits' are deleted.
89.Paragraph 23 (4) reads:
"(4) The heading" B.III.11. Other taxes and charges "includes, in particular, debts in respect of unpaid taxes not referred to in paragraphs 1 to 3, fees and other similar cash transactions."
90. In Article 24 (5), the word "banking 'is deleted.
91. In the first sentence of Article 24 (10), "loans' is replaced by" loans' and "banks' is replaced by" credit institutions, in particular banks or savings and credit cooperatives'.
92. The heading of Section 25 reads: "Other liabilities, total liabilities."
93.In Paragraph 25 (1) and (2), the second sentence is deleted.
94. Paragraph 25 (3) is deleted.
Paragraph 4 shall become paragraph 3.
95. Paragraph 26, including the title, reads:
Costs
(1) Consumed purchases and purchased services include the following items:
(a) "A.I.1. Consumption of material, energy and other non-stored supplies" includes the cost of consumption of material, material losses to the standard of natural losses, energy consumption and consumption of other non-stored supplies, in particular the supply of water or compressed air for technical purposes;
(b) entry "A.I.2. The goods sold 'shall include the costs of the goods sold; in the heading, the losses of the goods are also entered in the natural removal standard;
(c) entry "A.I.3. Repair and maintenance" includes the cost of repair and maintenance of assets for which an entity has a right of ownership or other right to property and is required to charge it under Paragraph 28 of the Act,
(d) entry "A.I.4. Travel costs' includes travel costs under the Labour Code and related regulations,
(e) entry "A.I.5. The cost of representation 'shall include in particular the cost of entertainment, gifts and similar transactions,
(f) entry "A.I.6. Other services' include costs for other services purchased which are not included under profit and loss account item" A.I.3. Repair and maintenance ', "A.I.4. Travel costs' and" A.I.5. The cost of representation 'also includes the cost of the acquisition of small intangible assets in use.
(2) Changes in stocks of own business and the activation of material, goods, performance and long-term intangible and tangible assets include the following items:
(a) entry "A.II.7. The change in stocks of own activity" includes an increase or reduction in costs due to the increase or decrease in stocks of unfinished products, semi-finished products, products and animals generated by their own activity during the accounting year, or, where appropriate, the increase or decrease in stocks resulting from inventory as a difference between the stock level at the end and the beginning of the accounting year; This item may also be negative;
(b) entry "A.II.8. Activation of material, goods and inter-organisational services" includes a reduction in costs in value of the material produced and the goods and materials obtained by dismantling in the disposal of fixed or small fixed assets by its own activities, in valuation of its own costs of acquisition; In addition, it shall include in particular the value of its own transport and other performance performed for its own use by the entity in the valuation of its own acquisition costs; This item has a negative value,
(c) the item "A.II.9. Activation of fixed assets" includes a reduction in the cost of acquiring long-term intangible and tangible assets generated by the entity's own business in valuing its own costs; This item has a negative value.
(3) Personnel costs include the following items:
(a) entry "A.III.10 Labour costs' includes income from dependent activities, including in-kind income and income from functional benefits paid to members of their own statutory or supervisory bodies,
(b) entry "A.III.11 Legal social insurance 'includes the employer's costs of statutory social security and public health insurance,
(c) entry "A.III.12 Other social insurance" includes the cost of the provision of voluntary supplementary pension contracts and supplementary pension savings for employees and similar voluntary payments and benefits for employees,
(d) entry "A.III.13 Legal social costs" includes costs under the Income Tax Act relating to employees, if applicable to the entity concerned,
(e) entry "A.III.14 Other social costs" includes other social costs not listed under profit and loss account item "A.III.11. Legal social insurance," "A.III.12. Other social insurance 'and" A.III.13 Legal social costs', and other costs such as the volunteer service paid as compensation.
(4) The item "A.IV.15. Taxes and charges" includes in particular the cost of taxes, fees and other similar cash transactions where an entity is a taxpayer, except for the corporate income tax due for the relevant tax period, which is shown under profit and loss account item "A.VIII. 29. Income tax '; it also contains other taxes and charges and other similar cash transactions for past periods, including value added tax, for which the valuation of assets, stocks and receivables cannot be increased, and the excise duty amounts relating to the own consumption of selected products under the Excise Tax Act.
(5) Other costs include the following:
(a) the heading "A.V.16. Contract fines, interest on late payments, other fines and periodic penalty payments" shall include contractual fines and interest on late payments, with the exception of interest on late payments under the credit agreement, late payments under the Civil Code, periodic penalty payments and, where appropriate, other penalties for contractual relations, penalty payments and periodic penalty payments and transactions of a similar nature; it also contains other fines and periodic penalty payments which are not included in the first sentence,
(b) entry "A.V.17. The amortisation of an irrecoverable debt" includes the cost of write-off of claims under the Income Tax Act and the write-off of claims related to the activity of an entity subject to income tax, loss items for which the property of the debtors is not sufficient under the bankruptcy law and the methods of dealing with it, and the cost of transferred claims related to the activity of the entity subject to income tax,
(c) entry "A.V.18. Cost interest" includes interest on banks, savings and credit cooperatives or other creditors, including interest on late payments under the credit agreement, in the case of loans, financial operations, such as securities, and periodic penalty payments, penalty payments and similar transactions,
(d) the item "A.V.19. Exchange rate losses" includes exchange rate differences arising from foreign currency accounts;
(e) the item "A.V.20. Gifts" includes, in particular, the amortised cost of the amortised long-term intangible assets and of the long-term tangible assets owned by the entity in the event of a transfer free of charge on account of the donation to other persons, the purchase price of the donated stocks and the financial donations provided from the entity's own financial resources; This item does not include the purchase price of non-debited assets and free of charge transfers of assets to other persons in the context of the entity's main activity under the Statute, Statutes or other instruments of incorporation, where the property has been acquired from special-purpose financial resources,
(f) the item "A.V.21. Manka and damage" includes manka and property damage, except for deficit for cash and prizes, which are always a claim against the person responsible for the material, with the exception of the value of the missing securities, where these items need to be kept separately in the analytical accounts of the "Securities in amortisation" in the accounting groups 06 - Long-term financial assets and 25 - Short-term financial assets and start the amortisation procedure; the residual price of the discarded long-term intangible and tangible assets due to manka and damage shall also be indicated in the item; the damage for the purposes of this decree is physical impairment, that is to say, irremovable damage or destruction of material property, including stocks,
(g) entry "A.V.22 Other other costs" includes other costs not covered by other cost items, in particular costs relating to the operation of the entity, fees related to the management of accounts with banks or savings and credit cooperatives, the cost of contractual insurance of assets and persons, the cost of obtaining bank guarantees and similar remuneration related to the management of accounts with banks or savings and credit cooperatives, as well as deposit fees, except where such items become part of the cost of the property, and the cost of payment for the release of apartments; it shall also contain the consumption of preferential limits and the consumption of emission allowances; the consumption of preferential limits and emission allowances is reported regardless of their subsequent decommissioning under the law governing the terms of greenhouse gas emission allowance trading.
(6) Deductions, sold assets, the creation and use of reserves and adjustments include the following items:
(a) entry "A.VI.23 The depreciation of fixed assets" includes depreciation according to the depreciation plan determined by the entity, plus the amortised cost of long-term intangible and tangible assets on disposal due to wear,
(b) entry "A.V.24. The long-term assets sold" shall include costs equal to the residual price of the long-term intangible and tangible assets amortised on sale; the purchase price of the sold tangible fixed assets not written down at the time of its disposal shall also be indicated,
(c) entry "A.VI.25 The securities and shares sold 'contain the securities and shares sold,
(d) entry "A.VI.27 The creation and use of reserves and adjustments" includes the cost of creating and using provisions and adjustments according to the law governing the provision for determining the income tax base.
(7) Heading "A.VII.28 The contributions provided and the contributions settled between the organisational components' shall include contributions to legal persons resulting from the voluntary membership of the entity. It also includes financial contributions to the operation of its own organisational component, if it is an entity, within the main activity defined by the relevant instrument or other instrument of incorporation.
(8) Heading "A.VIII.29 Income tax 'contains corporate income tax due on the result of the financial year for which the financial statements are drawn up and includes additional income tax payments, in particular tax amounts for past periods, minus tax refunds for past tax periods.'
footnotes 23 to 27a are deleted, including the footnotes.
Article 96 (27), including the title:
Proceeds
(1) Item "B.I.1. The operating subsidy" contains subsidies if they are intended for the operation of the entity; the grant shall be deemed to be free of charge, directly or indirectly, granted from the State budget, the State financial assets, the National Fund, the State Funds, the budgets of the local authorities for a specified purpose, the grant shall also be deemed to be free of charge provided to the entities for a specified purpose from abroad by the European Community or from the public budgets of foreign States, and the funds and grants granted under a specific law. The subsidy shall also mean the remission of part of the fees and other similar cash transactions, where the legislation allows, and the competent authority has provided for the remission of part of the fees and other similar cash transactions for the subsidy. The amount of the debt which has also been extinguished in the amount of the fee and other similar cash transactions, or part thereof, shall be considered as a subsidy where the obligation to pay that fee and other similar cash transactions or part thereof has ceased to exist by a decision of the competent authority; the item is reduced by any debt to the grant provider due to its underutilisation, misuse or repayment. The free acquisition of preferential limits and emission allowances by the first holder or by the operator shall be accounted for and reported as a grant equal to the value of the replacement cost; for the consumption, sale or other loss of such assets, the corresponding amount recognised in favour of the relevant account account of the group 34 shall be entered in the relevant income accounts in the material and temporal context of the cost.
(2) The contributions received shall include the following items:
(a) entry "B.II.2. The contributions received settled between the organisational components' shall include contributions to the operation of the entity in the main activity defined by the relevant instrument of incorporation or foundation from its own organisational units, if they are entities;
(b) entry "B.II.3. The contributions (gifts) received" include the contributions to the entity's operating activities, the value of the long-term intangible and tangible assets acquired free of charge if the acquired assets are not intended to perform the entity's principal business,
(c) entry "B.II.4. The members' contributions received 'shall contain the members' contributions in accordance with the Statute, Statutes or other instruments of incorporation; the contributions of members of registered churches and religious societies are also entered under the heading; The proceeds from church collections held in the ceremonies of the relevant registered church and religious society are not listed here.
(3) Other income includes the following items:
(a) entry "B.IV.5. Contractual fines, interest on late payments, other fines and periodic penalty payments' shall include contractual fines and interest on late payments in accordance with the provisions of the special legislation, with the exception of interest on late payments under the credit agreement, late payments in accordance with the relevant provisions of the Civil Code, periodic penalty payments and, where applicable, other penalties for contractual relations, penalty payments and periodic penalty payments and transactions of a similar nature under the special legislation; it also contains other fines and periodic penalty payments in accordance with specific legislation not contained in the first sentence,
(b) under "B.IV.6. Payments for receivables written off" includes payments on claims that have been written off in the past on account of costs and have since been recorded in the accounts only in off-balance-sheet accounts; This item includes payments for the transfer of claims related to the entity's activities,
(c) "B.IV.7. Income interest" includes interest received from banks, savings and credit cooperatives and other debtors and similar transactions; in the case of interest which is taxed at a special rate and withholding tax may be counted against the total tax liability, the pre-tax interest shall be entered; in other cases, interest shall be expressed at the rate after tax;
(d) "B.IV.8. Exchange rate gains" includes exchange rate differences arising from foreign currency accounts;
(e) entry "B.IV.9. The accounting of the Funds' includes revenue up to the cost of using the funds of the special-purpose funds shown under liability item" A.I.2. Funds',
(f) under "B.IV.10. Other other income" includes in particular compensation for mangoes and damages from natural and legal persons, surplus assets, excluding surpluses of fixed-term intangible and tangible assets and other income not included in other income items; In addition, the proceeds of legally incurred debts, except for compliance, netting, replacement agreement, new, merged or settlement obligations.
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Regulation Information
| Citation | Decree No. 324 / 2015 Coll., amending Decree No. 504 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities for which the principal activity is not business if they are accounting in the dual accounting system, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 07.12.2015 |
|---|---|
| Effective from | 01.01.2016 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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