Decree No. 352 / 2007 Coll.
Decree amending Decree No. 503 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for health insurance companies, as amended
Valid
Order
Effective from 01.01.2008
Text versions:
01.01.2008
21.12.2007
352
DECLARATION
of 17 December 2007
amending Decree No. 503 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for health insurance companies, as amended
The Ministry of Finance provides pursuant to § 37b of Act No. 563 / 1991 Coll., on Accounting, as amended by Act No. 437 / 2003 Coll., for implementation of § 4 (8), § 24 (4) and (5) and § 28 (1):
Decree No. 503 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for health insurance companies, as amended, as amended by Decree No. 475 / 2003 Coll. and Decree No. 547 / 2004 Coll., is amended as follows:
1. In Paragraph 4 (1), the words "and labelling 'are deleted.
2. In Paragraph 4, the sentence "New items may be added at the end of paragraph 1 if their content is not part of any other items required in the specified arrangement and the said more detailed breakdown. '
3. In Paragraph 4, the sentence "The calculation items shall be marked with" + "and" -. "
4. The second sentence of Paragraph 4 (3) reads: "The information for the previous financial year shall be net. '.
5. in Article 5 (3), the sentence "Movement of assets under these items shall be inserted after point (c) in the valuation in which they were entered in the balance sheet (balance sheet) at the beginning of the financial year."
6. In Article 5, the following paragraph 4 is added:
"(4) Where a particular asset or liability refers to more than one item of the arrangement and breakdown, their relations with other items shall be shown in the notes in the financial statements if such information is necessary for the preparation of clear and clear financial statements. ';
7. footnote 18 reads as follows:
"18) Decree No. 418 / 2003 Coll., establishing a more detailed definition of the heading and amount of the public health insurance funds of health insurance companies, the conditions for their creation, use, admissibility of transfers of funds and their management, the limit of the cost of the activities of health insurance companies covered by the resources of the basic fund, including the procedure for calculating that limit, as amended. Decree No. 41 / 2000 Coll., laying down detailed conditions for the creation and use of funds of the Military Health Insurance Agency of the Czech Republic to cover health care paid in excess of the public health insurance from the State Budget of the Ministry of Defence."
8. In Article 9, the following paragraph 8 is added:
"(8) Under the heading" G.I.a) Argumentative items active "the health insurance companies in the field of public health insurance indicate the equivocal items which are the source of the basic fund or fund, the prevention provided for in Decree No. 418 / 2003 Coll., as amended)."
9. In Article 10, the following paragraph 11 is added:
"(11) Under the heading" E.II.a) Argumentative items are passive "the health insurance companies in the field of public health insurance include conjecture items which are the reduction of the basic fund or, where appropriate, of the prevention fund pursuant to Decree No. 418 / 2003 Coll., as amended)."
10.Paragraph 23 (1) reads as follows:
"(1) Health insurance companies in the field of public health insurance constitute a reserve for final legal disputes, which is a reduction of the basic fund pursuant to Decree No. 418 / 2003 Coll., as amended). '
11. In Annex No 1, under asset item F. II, the entry "10th reserve for final litigation 'is added at the end.
12. In Annex No 1, the designation of the liability item "B.1. Provisions for other risks and losses' is replaced by" B.1. Other provisions'.
13. In Annex 3, the name of the account group "Provisions for other risks and losses' is replaced by" Provisions'.
Transitional provisions
1. The provisions of this decree shall be applied by the entities for the first time in accounting periods beginning on or after 1 January 2008, unless otherwise specified in point 2.
2. Even points 8 to 11 shall be used by the entities when drawing up the financial statements for the financial year beginning on or after 1 January 2007.
Efficacy
This Decree shall take effect on 1 January 2008.
Minister:
Ing. Kalousek v. r.
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Regulation Information
| Citation | Decree No 352 / 2007 Coll., amending Decree No 503 / 2002 Coll., implementing certain provisions of Act No 563 / 1991 Coll., on Accounting, as amended, for health insurance companies, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 21.12.2007 |
|---|---|
| Effective from | 01.01.2008 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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