Decree No. 353 / 2007 Coll.
Ordinance amending Decree No. 505 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are local authorities, contributory organisations, state funds and organisational elements of the State, as amended
Valid
Order
Effective from 01.01.2008
Text versions:
01.01.2008
21.12.2007
353
DECLARATION
of 17 December 2007
amending Decree No 505 / 2002 Coll., implementing certain provisions of Act No 563 / 1991 Coll., on Accounting, as amended, for entities that are local authorities, contributory organisations, state funds and state organisational units, as amended
According to Section 37b of Act No. 563 / 1991 Coll., on Accounting, as amended by Act No. 437 / 2003 Coll., ("the Act '), the Ministry of Finance provides for the implementation of Sections 4 (8), 24 (4) and (5) and 28 (1) of this Act:
Decree No. 505 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities which are local authorities, contributory organisations, state funds and organisational components of the State, as amended by Decree No. 477 / 2003 Coll., Decree No. 549 / 2004 Coll., Decree No. 401 / 2005 Coll. is amended as follows:
1.
(1) The first column of assets and liabilities for each item of the balance sheet (balance sheet) provides information on its status on 1 January. The position at 1 January shall not be reported for asset items Nos 91, 92, 97 to 103, 110 to 118. The situation on 1 January shall not be reported for liability items Nos 142 to 149 and 152.
(2) The second column of assets and liabilities for each item of the balance sheet (balance sheet) contains information on its financial position at the time of drawing up the interim financial statements 5), 6) or on the balance sheet date. The liability item No 154 does not show the situation in this column.
(3) In the third column of assets and liabilities for each item of the balance sheet (balance sheet), the Ministry of Finance (hereinafter referred to as "the Ministry ') provides information on its status as at 1 January resulting from the jurisdiction of the management of assets related to the revenue and expenditure of the State budget as set out in Chapter 312 of the Ministry of Finance and the liabilities arising from the management of those assets.
(4) In the fourth column of assets and liabilities for each item of the balance sheet (balance sheet), the Ministry shall provide information on its status at the time of drawing up the interim financial statements (5), (6) or on the balance sheet date resulting from the jurisdiction of the management of the assets related to the revenue and expenditure of the State budget as set out in Chapter 312 of the Ministry of Finance and the liabilities arising from the management of the assets.
(5) In the fifth column of assets and liabilities for the individual items of the balance sheet (balance sheet), the Ministry provides information on its status on 1 January under Act No. 178 / 2005 Coll., on the abolition of the National Property Fund of the Czech Republic and on the jurisdiction of the Ministry of Finance in the privatisation of the assets of the Czech Republic (the "Act on the abolition of the Fund ').
(6) In the sixth column of assets and liabilities, for each item in the balance sheet (balance sheet), the Ministry provides information on its financial position at the time of drawing up the interim financial statements (5), (6) or on the balance sheet date under the instrument to abolish the Fund.
(7) In the seventh column of assets and liabilities, for each item in the balance sheet (balance sheet), the Ministry provides information on its status as at 1 January resulting from the jurisdiction of the management of the assets related to the revenue and expenditure of the State budget as set out in Chapter 396 of the State Debt and the liabilities arising from the management of that property.
(8) In the eighth column of assets and liabilities for each item in the balance sheet (balance sheet), the Ministry shall provide information on its status at the time of drawing up the interim financial statements (5), (6) or on the balance sheet date resulting from the jurisdiction of the management of the assets related to the revenue and expenditure of the State budget as set out in Chapter 396 of the State Debt and the liabilities arising from the management of that property.
(9) In the ninth column of assets and liabilities for each item of the balance sheet (balance sheet), the Ministry provides information on its status as at 1 January resulting from the jurisdiction of the management of assets related to the revenue and expenditure of the State budget as set out in Chapter 397 of the State Financial Assets Operation and the liabilities arising from the management of those assets.
(10) In the 10th column of assets and liabilities for each item of the balance sheet (balance sheet), the Ministry gives information on its status at the time of drawing up the interim financial statements (5), (6) or on the balance sheet date resulting from the jurisdiction of the management of assets related to the revenue and expenditure of the State budget as set out in Chapter 397 of the State Financial Assets Operation and the liabilities arising from the management of those assets.
(11) In the eleventh column of assets and liabilities for each item of the balance sheet (balance sheet), the Ministry and the entities shall, according to their jurisdiction, report on the management of the assets related to the revenue and expenditure of the state budget, as defined in Chapter 398 of the General Treasury, information on its status as at 1 January resulting from the management of that property and the liabilities arising from the management of that property.
(12) In the twelfth column of assets and liabilities for each item in the balance sheet (balance sheet), the Ministry and the entities shall, according to their jurisdiction, provide information on the state budget revenue and expenditure as defined in Chapter 398 of the General Treasury on its status at the time of drawing up the interim financial statements (5), (6) or on the balance sheet date resulting from the management of the assets and liabilities arising from the management of those assets. ';
2. The following Section 5a is inserted after Section 5:
(1) The balance sheet item values (balance sheet) are to be reported on the basis of the final balances recorded on the individual synthetic accounts using either a positive or a negative statement. The exceptions are the accounts No 336, 341, 342, 343, 345 and 373 which are shown in the balance sheet in assets and liabilities and the difference between the parties enters:
(a) to the assets positively if the status of the party's turnover outweighs the State of Dal's turnover;
(b) to the liabilities positively if the status of the Dal party's turnover exceeds that of the party's turnover.
(2) The balance sheet (balance sheet) for accounting in full and for accounting in a simplified manner contains the items in the layout and labelling referred to in Annex 1 to this Decree. '
3. in Article 7 (4) (c), the words "and emission reduction units and verified emission reductions from project activity (7a)" shall be inserted after the word "gas 7a";
Footnote 7a:
"(7a) Paragraph 2 (1) of Act No. 695 / 2004 Coll., on the terms and conditions of greenhouse gas emission allowance trading and amending certain laws, as amended by Act No. 212 / 2006 Coll. '.
4. In Article 7, the following paragraph 10 is added:
"(10) Long-term intangible assets are not, in particular, expert opinions, market surveys, development plans, promotions for promotional and advertising actions, certification of the system of quality7c) and software for technology management or for devices that cannot function without this software. In addition, an entity may decide that long-term intangible assets are not primarily technical audits7d) and energy audits7e), forest economic plans7f), guide7g) and flood plans7h).
7c) For example Act No. 22 / 1997 Coll., on Technical Requirements for Products and on the amendment and addition of certain laws, as amended.
7d) For example, Act No. 274 / 2001 Coll., on water and sewage for public use and on the amendment of certain laws (Water and Sewerage Act), as amended, and other related laws.
7e) For example Act No. 406 / 2000 Coll., on Energy Management, as amended.
7f) For example, Act No. 289 / 1995 Coll., on Forests and on the amendment and addition of certain laws (Forest Act).
7g) For example Act No. 254 / 2001 Coll., on Water and on the amendment of certain laws (Water Act), as amended.
7h) For example Decree of the Government No. 262 / 2007 Coll., on the announcement of a binding part of the Plan of the main catchment areas of the Czech Republic. "
5. In Paragraph 8 (7), "at cost 'is replaced by" at valuation'.
6. In the first sentence of Paragraph 8 (8), the words "at cost 'are replaced by the words" at valuation'.
7. footnote 8 reads as follows:
"8) Act No. 183 / 2006 Coll., on Territorial Planning and Construction Regulations (Construction Act), as amended by Act No. 68 / 2007 Coll. '.
8. footnote 11 reads as follows:
"11) Act No. 121 / 2000 Coll., on copyright law, on copyright law and on the amendment of certain laws (copyright law), as amended."
(9) footnote 12:
"12) Act No. 122 / 2000 Coll., on the protection of collections of museum character and on the amendment of certain other laws, as amended. Act No. 20 / 1987 Coll., on State Memorial Care, as amended. Act No. 257 / 2001 Coll., on Libraries and Conditions of Operation of Public Library and Information Services (Library Act), as amended. '
10. Footnote 13 reads:
"13) For example, Article 7 of Act No. 56 / 2001 Coll., on the conditions of the operation of vehicles on the road and on the amendment of Act No. 168 / 1999 Coll., on the insurance of liability for damage caused by the operation of a vehicle and on the amendment of certain related laws (Act on the insurance of liability from the operation of a vehicle), as amended, Section 16 of Act No. 76 / 2002 Coll., on integrated pollution prevention and on the integrated pollution register and on the amendment of certain laws (Act on Integrated Prevention), as amended, Sections 119 to 127 of Act No. 183 / 2006 Coll., on zoning and construction regulations (Construction Act), as amended."
11. In Article 12, the sentences, including footnote 13a "Item" B.2, are added at the end of paragraph 1. The claims of the expired ČKA no. 214 "contain with the Ministry claims according to § 20 of the Act on the Czech Consolidation Agency, which do not contain previous items. Item" B.2. Tax and duty claims No 215 "shall contain claims arising from the administration of taxes and duties where those taxes and duties are definitively assessed under the special legislature13a).
13a) Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended. '
12. At the end of § 13, the sentence "Item" B.3 is added. The accounts of managed funds No 216 "contain, in particular, balances on bank accounts administered under the chapters referred to in § 5 (9) to (12) of the Decree with the Ministry. Item" B.3. Summary accounts No 217 "contains, in particular, the balances of bank accounts for the Ministry and entities under their jurisdiction in relation to the revenue and expenditure of the state budget of the chapters referred to in § 5 (7) and (12) of the Decree. Item" B.3. The accounts for the sharing of taxes, customs duties and divided administration No 218 "shall contain, in particular, bank account balances for the Ministry and entities under their jurisdiction in relation to the revenue and expenditure of the State budget of the chapter referred to in paragraphs 11 and 12 of the Decree. '
13. In Paragraph 14, the following paragraph 11 is added:
"(11) The heading" B.4. Interest No 219 "includes interest on loans, loans, fixed-term deposits. The entry" B.4. Penalties and charges No 220 'includes, in particular, periodic penalty payments on commercial obligations, late payments, administrative charges. The heading "B.4. Exchange losses No 221' contains exchange losses arising mainly from the valuation of the assets and liabilities referred to in § 4 (12) of the Act. Item" B.4. Financial costs No 222 "shall include in particular bank charges, the cost of the loss of securities on sale, the transfer of receivables, the costs of the administration, deposit and deposit of securities. '
14. In Paragraph 19b, at the end of paragraph 2, the words "Item 'D.3 are added. The liabilities of the deceased ČKA no. 223" contains with the Ministry commitments pursuant to Section 20 of the Act on Czech Consolidation Agency. Item "D.3. The tax advances received No 224' shall contain the tax advances received. Item" D.3. The tax and duty collection liabilities No 225 "contain the tax and customs management liabilities. Item" D.3. The tax-duty-sharing liabilities No 226 "shall contain, in the case of the Ministry and the entities of accounting for their jurisdiction, the assets related to the revenue and expenditure of the State budget of the chapter referred to in Section 5 (11) and (12) of the Order, the liabilities arising from the management of that property. '.
15. in Paragraph 19b (3), the second sentence is replaced by "Item" D.3. Liabilities arising from subscribed outstanding securities and shares No 173 "shall include short-term liabilities for shares taken over and not yet paid, certificates or deposits. '
16. in Article 24 (1), the last sentence is deleted;
17. In Paragraph 24, the sentence "Entities shall provide information on the status of an off-balance-sheet book item at the time of drawing up the interim financial statements 5), 6) or on the balance sheet date 'is added at the end of paragraph 4.
18. in Article 26 (1) (h) (3), the words "as well as the cost of paying the owner of the distribution plant for the transfer of the distribution plant," shall be deleted;
19. in Article 26 (1), the following point (i) is inserted after point (g):
"(i) reimbursement of the costs of translating14b), 14c) and 14d) to an entity having the right to property in question or managing the property of the State or the property of the local authorities;
14b) For example, Act No. 458 / 2000 Coll., on the Terms and Conditions of Business and on the Enforcement of Government Administration in the Energy Sector and on the Amendment of Certain Laws (Energy Act), as amended, and Act No. 274 / 2001 Coll., on Water and Sewerage for Public Use and on the Amendment of Certain Laws (Water and Sewerage Act), as amended.
14c) For example Act No. 127 / 2005 Coll., on Electronic Communications and on the amendment of certain related laws (Act on Electronic Communications), as amended.
14d) For example Act No. 13 / 1997 Coll., on Road, as amended. '
Points (i) and (j) shall be renumbered as points (j) and (k).
20. In Article 26 (2), at the end of point (d), the dot is replaced by a comma and the following points (e) to (i) are added:
"(e) the rent for the building plot on which construction is carried out (14e);
(f) costs of training staff;
(g) the cost of equipping purchased fixed assets with supplies;
(h) the cost of biological reclamation;
(i) costs associated with the preparation and security of fixed assets incurred after the acquisition of fixed assets.
14e) Article 6 of Act No. 338 / 1992 Coll., on Real Estate Tax, as amended. '
21. Paragraph 33 (5), including footnote 16a, is deleted.
22. The following Section 38a is inserted after Section 38:
Valuation methods for the transfer of rights and obligations of ČKA to the Ministry
(1) In the balance sheet of the Ministry as at 1 January 2008, the property to which the Ministry is competent under the Act of § 20 of the Act on the Czech Consolidated Agency shall be valued according to the accounts of the Czech Consolidation Agency drawn up on 31 December 2007 (hereinafter the "ČKA accounts"):
(a) claims equal to their nominal value or purchase price as specified in ČKA's financial statements, less the adjustments generated in ČKA's financial statements;
(b) long-term assets at cost included in ČKA's financial statements, less the rights of long-term assets included in ČKA's financial statements;
(c) securities to trading and securities realised equal to their fair value as specified in ČKA's financial statements;
(d) securities and shares having a decisive and substantial influence on their cost, as shown in ČKA's financial statements, less the adjustments set out in ČKA's financial statements.
(2) The Ministry will provide information on the nominal values and rights of the assets referred to in paragraph 1 in ČKA's financial statements.
(3) Accessories to claims recorded in the account 317 - Claims incurred by the deceased CZK shall be charged in off-balance-sheet accounts. '
23. in Annex 1, after entry "B.2.: Other claims (316) No 57 ', the following entries are inserted:
| „Pohledávky zaniklé ČKA | (317) | 214 |
| Pohledávky z výběru daní a cel | (318) | 215“. |
24. in Annex 1, item name No 58 reads:
"the sum of items 52 to 57, 214 and 215 '.
25. in Annex 1, after the entry "B.3. Deposits in foreign currency in domestic banks (246) No 210 ', the following entries are inserted:
| „Účty spravovaných prostředků | (247) | 216 |
| Souhrnné účty | (248) | 217 |
| Účty pro sdílení daní, cel a dělené správy | (249) | 218“. |
26. in Annex 1, entry number 83 reads:
"the sum of headings 80 to 82, 210, 216, 217 and 218 ';
27. in Annex 1, the following is inserted after the entry "B.4. Manka and Damage (460) No 117":
| „Úroky | (471) | 219 |
| Penále a poplatky | (472) | 220 |
| Kursové ztráty | (473) | 221 |
| Finanční náklady | (474) | 222“. |
28. in Annex 1, the title of item No 118 reads:
"the sum of items 112 to 117 and 219 to 222 ';
29. In Annex 1, after entry "D.3. Other commitments (325) No 170 'is added as follows:
| „Závazky zaniklé ČKA | (326) | 223 |
| Přijaté zálohy daní | (327) | 224 |
| Závazky z výběru daní a cel | (328) | 225 |
| Závazky ze sdílených daní a cel | (329) | 226“. |
30. In Annex 1, item No 172 reads:
"the sum of headings 167 to 171 and 223 to 226 ';
31. in Annex 4, in account group 06, the words "Total assets taken over for privatisation" are deleted.
32. new synthetic accounts are added at the end of account group 24 in Annex 4
"247 - Accounts of funds managed
248 - Summary accounts
249 - Tax, customs and divided management accounts'.
33. In Annex 4, in account group 31, the new synthetic accounts are added for the synthetic account 316 - Other claims
"317 - Claims on defaulted ČKA
318 - Claims on taxes and duties'.
34. new synthetic accounts are added at the end of account group 32 in Annex 4
"326 - Obligations of deceased ČKA
327 - Tax advances received
328 - Tax and duty collection liabilities
329 - Liabilities arising from shared taxes and duties'.
35. in Annex 4, a new account group, including new synthetic accounts, is added at the end of account class 4
"Accounting group 47 - Other costs
471 - Interest
472 - Penalties and fees
473 - Exchange rate losses
474 - Financial costs'.
Efficacy
This Decree shall take effect on 1 January 2008.
Minister:
Ing. Kalousek v. r.
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Regulation Information
| Citation | Decree No. 353 / 2007 Coll., amending Decree No. 505 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are territorial entities, contributory organisations, state funds and organisational components of the State, 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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