Decree No. 369 / 2015 Coll.
Decree amending Decree No. 410 / 2009 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for certain selected entities, as amended
Valid
Order
Effective from 01.01.2016
Text versions:
01.01.2016
28.12.2015
369
DECLARATION
of 16 December 2015
amending Decree No. 410 / 2009 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for certain selected entities, as amended
According to Section 37b (1) of Act No. 563 / 1991 Coll., on Accounting, as amended by Act No. 437 / 2003 Coll., Act No. 304 / 2008 Coll. and Act No. 221 / 2015 Coll., for the implementation of Sections 4 (8) and 24 (5):
Decree No. 410 / 2009 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for certain selected entities, as amended, as amended by Decree No. 435 / 2010 Coll., Decree No. 403 / 2011 Coll., Decree No. 436 / 2011 Coll., Decree No. 460 / 2012 Coll., Decree No. 473 / 2013 Coll. and Decree No. 301 / 2014 Coll., are amended as follows:
1. In Paragraph 4 (8), "248 'is inserted after the words" for synthetic accounts'.
2. in Article 11 (3) (d), the words "individual reference quantities of milk 13)," shall be deleted;
3. Paragraph 11 (6) (d) is deleted.
Point (e) shall be renumbered as point (d).
4. In Article 11 (6) (d), "A.I.10 'is replaced by" A.I.9';
5. In Article 11 (7), the words "not later than the balance sheet date 'are deleted.
6. In Paragraph 14 (1), the word "goods' is replaced by" stocks'.
7. In Paragraph 14, the words "and B.I.10 shall be added at the end of the text of paragraph 2. Other stocks'.
8. In Paragraph 14 (3) (f), the words "property referred to 'are replaced by the words" buildings referred to'.
9. in Paragraph 14 (3) (h), the word 'goods' is replaced by 'stocks';
10. In Paragraph 14 (4), the word "material 'shall be inserted after the words" separate valuation'.
11. in Paragraph 14, paragraph 10 is deleted;
Paragraphs 11 to 13 shall be renumbered paragraphs 10 to 12.
12. in Paragraph 14 (10), "A.II.11." is replaced by "A.II.10."
13. in Paragraph 14 (11), "13" is replaced by "12," the words "no later than the balance sheet date" are deleted and the words "current accounting year" are deleted;
14. in Paragraph 20 (3), the words "shall be added at the end of the text in point (h); it shall also contain real and movable goods acquired for the purpose of a free transfer, with the exception of free transfer pursuant to Article 25 (6) of the Act."
15. In Paragraph 22, at the end of paragraph 5, the dot is replaced by a comma and the following point (c) is added:
"(c)" B.II.25. Receipts from outstanding financial operations "include claims from outstanding financial operations, in particular reverse repo transactions."
16. in Paragraph 22 (6) (a), "B.II.29" is replaced by "B.II.30."
17. in Paragraph 22 (6) (b), "B.II.30." is replaced by "B.II.31."
18. in Paragraph 22 (6) (c), the words "B.II.31." shall be replaced by the words "B.II.32." after the words "private relations on the basis of which claims arose but the actual level of performance is not known" and the words "B.II." 32. 'shall be replaced by' B.II.33. ';
19. Paragraph 23 (2) reads as follows:
"(2) Adjustments are not made to claims items" A.IV.3. Long-term advances granted ', "A.IV.6. Long-term advances on transfers'," A.IV.7. Long-term transfer arrangements', "B.II.3. Claims on outstanding securities'," B.II.4. Short-term advances', "B.II.8. Claims on redistributed taxes'," B.II.9. Claims on employees', "B.II.10. Social security '," B.II.11. Health insurance', "B.II.12. Pension savings'," B.II.13. Income tax ', "B.II.14. Other taxes, fees and other similar cash transactions'," B.II.15. Value added tax ', "B.II.16. Claims on persons outside selected government'," B.II.17. Claims on selected central government ', "B.II.18. Claims on selected local government'," B.II.20. Tax redistribution accounts', "B.II.2. Claims on execution and other treatment of foreign property '," B.II.22. Other claims on tax administration', "B.II.24. Fixed term operations and options," "B.II.25. Claims on outstanding financial operations," "B.II.26. Financial collateral claims," "B.II.27. Claims on bonds issued," "B.II.28. Short-term advance payments on transfers'," B.II.29. Short-term transfer mediation ', "B.II.30. Prepayments'," B.II.31. Revenue from subsequent periods' and "B.II.32. Damn accounts active.
20. in Article 25 (2) (b) and (c):
"(b)" B.III.6. State financial asset accounts "contain funds in the State financial asset accounts with the Ministry,
(c) "B.III.7. The liquidity management accounts of the Treasury and of the State Debt" contain funds in the liquidity management accounts of the Treasury and funds in the accounts of banks or savings and credit cooperatives managed in the context of the management of the government debt. Passive balance of the synthetic account 248 shall be reported under "D.III. 34. Liabilities arising from the management of the liquidity of the Treasury and the sovereign debt," '.
21. in Paragraph 27 (1), the words "investment fund" shall be replaced by the words "investment fund";
22. in Paragraph 27 (2) (e), "investment fund" is replaced by "investment fund" and "investment fund" is replaced by "investment fund."
23. in Paragraph 32 (7) (c), the words "repurchase transactions" are replaced by the words "repurchase transactions."
24. in § 32 (8) (a), "D.III.34." is replaced by "D.III.35."
25. in Paragraph 32 (8) (b), "D.III.35." is replaced by "D.III.36."
26. in Paragraph 32 (8) (c), the words "D.III.36." shall be replaced by the words "D.III.37." after the words "relationships where the actual amount of the supply is not known," the words "or is otherwise questionable" and the words "D.III. 37. 'shall be replaced by' D.III.38. ';
27. in Article 45 (1) (a) (5) and (6):
"5." A.5. The information referred to in Paragraph 18 (3) (b) of the Act "shall contain information on the registration of a public register,
6. "A.6. Information pursuant to § 19 (6) of the Act," '
28. in Article 45 (1) (a), points 7 to 9 are deleted;
29. in Paragraph 45 (1) (b):
"(b) breakdown according to the provisions of this Order, namely:
1. "B.1. Information pursuant to Paragraph 66 (6),"
2. "B.2. Information pursuant to Paragraph 66 (8),"
3. "B.3. Information pursuant to § 68 (3)," ';
30. in Paragraph 45 (1) (e) (1) and (2), "6" is replaced by "7."
31. in Article 45 (1) (e) (3) and (4), "(a) and (b)" shall be replaced by "(a)";
32. in Article 45 (1) (k), the words "P.VII.7." shall be replaced by "P.VII.9.," the words "P.VII.8." shall be replaced by "P.VII.10.," the words "P.VII.9." and the words "P.VII.10." shall be replaced by "P.VII.12."
33. in Paragraph 48 (1), "6" is replaced by "7."
34. in Article 54 (1), the following points (e) and (f) are inserted after point (d):
"(e)" P.VII.5. Short-term contingent liabilities arising from collateral received "includes short-term future debts arising from collateral received,
(f) "P.VII.6. Long-term contingent liabilities arising from collateral received" includes long-term future debts arising from collateral received, "
Points (e) to (l) shall be renumbered as points (g) to (n).
35. in Paragraph 54 (1) (g), "P.VII.5." is replaced by "P.VII.7." and "P.VII.11." is replaced by "P.VII.13."
36. in Article 54 (1) (h), "P.VII.6." is replaced by "P.VII.8" and "P.VII.12." is replaced by "P.VII.14."
37. in Paragraph 54 (1) (i), "P.VII.7." is replaced by "P.VII.9."
38. in Paragraph 54 (1) (j), "P.VII.8." is replaced by "P.VII.10."
39. in Paragraph 54 (1) (k), "P.VII.9." is replaced by "P.VII.11." and "P.VII.7." is replaced by "P.VII.9."
40. in Paragraph 54 (1) (l), "P.VII.10." is replaced by "P.VII.12." and "P.VII.8." is replaced by "P.VII.10."
41. in Paragraph 54 (1) (m), "P.VII.11" is replaced by "P.VII.13."
42.In Paragraph 54 (1) (n), "P.VII.12." is replaced by "P.VII.14."
43.In Paragraph 55 (1), "13" is replaced by "12."
44. In Paragraph 55, at the end of paragraph 4, the sentence "Costs incurred for technical evaluation shall mean the sum of the costs of final intervention in individual fixed assets."
45. In Paragraph 66, the sentence "In the event of a change in the jurisdiction of a State which is subject to registration in the register of immovable property and is incorporated into the register of immovable property is added at the end of paragraph 6, depreciation shall begin on the first day of the month following the month in which the change in the jurisdiction of the State's immovable property has changed. ';
46. In Paragraph 66 (8), the words "investment fund 'are replaced by the words" investment fund' and the words "investment fund 'are replaced by the words" investment fund'.
47. in Paragraph 67, paragraph 1 is deleted;
Paragraphs 2 to 4 shall be renumbered paragraphs 1 to 3.
48. In Paragraph 67 (1), the words "pursuant to Article 26 of the Law 'shall be inserted after the words" increasing the reserve'.
49. In Paragraph 67, the following paragraph 2 is inserted after paragraph 1:
"(2) For reserves under other legislation35), the provisions of these Regulations shall be followed."
Paragraphs 2 and 3 shall become paragraphs 3 and 4.
50. Paragraph 67 (4) is deleted.
51. In Article 68, the following paragraph 3 is added:
"(3) In the case of significant information, the entity shall disclose the mutually cleared amounts referred to in paragraph 1 and explain them separately in the notes in the financial statements. ';
52.
Repo transactions
(1) Repos are repos or reverse repos.
(2) Repo means, for the purposes of this decree, the provision of financial assets, other than cash, for cash with a current obligation to accept such financial assets at a specified time for an amount corresponding to the original cash and interest.
(3) As a repo,
(a) a classic repo which means the receipt of cash with a hedge transfer of a financial asset;
(b) the provision of securities by borrowing secured by the receipt of cash; and
(c) the sale of securities with a simultaneous buy-back agreement.
(4) For the purposes of this decree, reverse repo means the acceptance of financial assets other than cash for cash with a current obligation to provide such financial assets at a specified time for the amount corresponding to the transferred cash and interest.
(5) As reverse repo
(a) classic reverse repo transactions, which means the provision of cash with a hedge transfer of a financial asset;
(b) the receipt of securities by a loan secured by the provision of cash; and
(c) the purchase of securities at the same time as they are sold back.
(6) For the purposes of this Order, a financial asset provided or received as collateral in the cases referred to in paragraphs 2 and 4 shall be taken as collateral.
(7) A financial asset provided as collateral in a repo shall be reported under the same asset item or under the same item of the off-balance sheet book where that financial asset was reported before being provided in a repo using the present valuation method. At the same time, in the case of repo transactions, an entity shall recognise a debt as an outstanding financial transaction under item "D.III.29. Liabilities arising from outstanding financial operations'.
(8) The financial asset received as collateral in a reverse repo is reported under the relevant item of the off-balance sheet book. The financial asset received as collateral subject to short sale shall be reported under the relevant liability item. At the same time, in the case of reverse repo transactions, an entity shall recognise a claim under the heading "B.II.25. Claims arising from outstanding financial transactions." '
53. In Section 74, the word "financial 'is deleted.
54. In Paragraph 74, the word "financial 'is deleted.
55.
"Annex No 1 to Decree No 410 / 2009 Coll.
BASIC Balance Sheet
Balance sheet of the ORGANISATION LIST OF STATE
BALANCE SHEET OF THE TERRITORIAL AUTONOMOUS, CIRCUMSTANCES, REGIONAL COUNCIL OF COHESION REGIONS
Balance sheet CONTRIBUTION ORGANISATION
Balance sheet of the State FUND
"
56.
"Annex No. 5 to Decree No. 410 / 2009 Coll.
"
57.
"Annex No 7 to Decree No. 410 / 2009 Coll.
"
Transitional provisions
1. Decree No. 410 / 2009 Coll., as effective from the date of entry into force of this Order, shall apply for the first time in the accounting year beginning on or after 1 January 2016, unless otherwise specified.
2. Balance sheet item status "B.III.6. The accounts of the assets managed" reported on 31 December 2015 by the Ministry shall be reported under balance sheet item "B.III.6. as from 1 January 2016. State financial assets accounts' or" B.III.7. Liquidity management accounts for the Treasury and the government debt '.
3. Balance sheet item status "A.IV.7. Long-term transfers" reported on 31 December 2015 shows the territorial unit, the municipal union, the Regional Council of the Cohesion Regions and the State Fund under the budget rules from 1 January 2016 under the balance sheet item "B.II.29 Short-term transfer mediation '.
4. Balance sheet item status "D.II.9. The long-term transfer arrangements" reported on 31 December 2015 show the territorial unit, the municipality, the Regional Council of the Cohesion Regions and the State Fund under the budgetary rules as from 1 January 2016 under the balance sheet item "D.III.33. Short-term transfer mediation '.
5. Balance sheet item status "B.II.24. Fixed-term operations and options" reported on 31 December 2015 shall be reported under balance sheet items "B.II.24. Fixed fixed-term operations and options" or "B.II.25. Claims on outstanding financial operations'.
6. Balance sheet item status "D.III.28 The fixed-term operations and options" reported on 31 December 2015 show the territorial unit, the municipal union and the Regional Council of the Cohesion Regions as from 1 January 2016 under the balance sheet items "D.III. 28. Fixed term operations and options" or "D.III.29 Liabilities arising from outstanding financial operations'.
7. In the case of non-payment of assets other than funds in the form of property compensation under the Act on Property Compensation with Churches and Religious Companies, which by virtue of the Act on Budgetary Rules, pursuant to Article 55 (5) of the Act on Budgetary Rules, the contributory organisation of which is the organizer of the State, shall proceed to draw up the accounts at 31 December 2015 in the case of free of charge in respect of assets other than funds in the form of property compensation under the Act on Property Compensation with Churches and Religious Companies, which by virtue of the effective date of entry into force of this Order, but shall not apply, in accordance with the provisions of Section 26 (1) of Decree No 410 / 2009 Coll., as from the date of entry into effect of that decree. An entity shall disclose in its financial statements, in item E.1 of the Annex, aggregate information on the valuation of the assets it has carried out, including information on the amount of the adjustments to that property at the time of its disposal.
Efficacy
This Decision shall enter into force on 1 January 2016.
Minister:
Ing. Babiš v. r.
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Regulation Information
| Citation | Decree No. 369 / 2015 Coll., amending Decree No. 410 / 2009 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for certain selected entities, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.12.2015 |
|---|---|
| Effective from | 01.01.2016 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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