Decree No. 340 / 2021 Coll.
Decree amending Decree No. 312 / 2014 Coll., on the conditions for drawing up accounts for the Czech Republic (consolidation decree of the state), as amended
Valid
Order
Effective from 01.01.2022
Text versions:
01.01.2022
21.09.2021
340
DECLARATION
of 13 September 2021
amending Decree No. 312 / 2014 Coll., on the conditions for drawing up the accounts for the Czech Republic (consolidation decree of the State), as amended
According to Section 37b (1) of Act No. 563 / 1991 Coll., on Accounting, as amended by Act No. 304 / 2008 Coll., Act No. 221 / 2015 Coll. and Act No. 462 / 2016 Coll., for the implementation of § 4 (8) (k), (l), (p) to (t) and § 23b (5):
Decree No. 312 / 2014 Coll., on the conditions for drawing up the accounts for the Czech Republic (consolidation decree of the State), as amended by Decree No. 373 / 2015 Coll. and Decree No. 396 / 2017 Coll., is amended as follows:
1. In Article 26, at the end of paragraph 2, the dot is replaced by a comma and the following point (f) is added:
"(f)" Consolidating Difference Rights "shall include the expression of a reflection of a write-off of the consolidation difference and shall be reported in the general statement of assets and liabilities of the State under the heading" A.I.A. Consolidation Difference "in the column" Correction. "';
2. In Paragraph 28 (1), the last sentence is deleted.
3. In Paragraph 28, the following paragraph 4 is added:
"(4) The consolidation difference calculated by the Ministry shall begin to be amortised over the financial year following the balance sheet date on which it was drawn up and shall be amortised for a period of 5 years in a uniform manner. ';
4. In Paragraph 52, at the end of paragraph 6, the dot is replaced by a comma and the following point (i) is added:
"(i)" A.I.C. The accounting for a positive consolidation difference "includes a write-off of a positive consolidation difference into costs."
5. In Article 56, at the end of paragraph 2, the dot is replaced by a comma and the following point (h) is added:
"(h)" B.I.B. Settlement of the negative consolidation difference "shall include a write-off of the negative consolidation difference into revenue.";
(6) Paragraph 63 shall be deleted, including the title.
7. In Paragraph 65 (7), "2022 'is replaced by" 2027'.
8. In Annex 3 - General statement of costs and revenues of the State, the entry "A.I.C. Settlement of a positive consolidation difference 'is added after A.I.B..
9. In Annex 3 - General statement of costs and revenues of the State, the entry "B.I.B. Settlement of the negative consolidation difference 'is added after the entry B.I.A..
10. In Annex 3 - The summary statement of costs and revenues of the State in the total line "A.I. Operating costs' in the columns" Current financial years' and "Past financial years' of the text and A.I.B. 'is replaced by" to A.I.C.'.
11. in Annex 3 - The summary statement of costs and revenues of the State shall be replaced by a comma in the total line "B.I. Proceeds from activity" in the columns "Current financial years" and "Last financial year" and "Last financial year" shall be replaced by a comma and the text "and B.I.B." shall be added at the end of the text. "
12. In Annex 5 - Off-balance-sheet accounts, the part of the Annex "Explanation of significant amounts' is deleted.
Transitional provisions
1. For the accounting year beginning before 1 January 2022, Decree No. 312 / 2014 Coll., as effective before the date of entry into force of the Decree, shall apply.
2. The consolidation difference calculated by the Ministry of Finance before the date of entry into force of this Decree shall be exceptionally written down in the accounting year 2022 to the profit or loss of the previous financial years.
Efficacy
This Decree shall take effect on 1 January 2022.
Minister of Finance:
JUDr. Schiller, Ph.D., v. r.
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Regulation Information
| Citation | Decree No. 340 / 2021 Coll., amending Decree No. 312 / 2014 Coll., on the conditions for drawing up the accounts for the Czech Republic (consolidation decree of the State), as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 21.09.2021 |
|---|---|
| Effective from | 01.01.2022 |
| Effective until | - |
| Status | Valid |
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