Decree No. 371 / 2015 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 01.01.2016
Text versions:
01.01.2016
28.12.2015
371
DECLARATION
of 16 December 2015
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
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. 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., Decree No. 547 / 2004 Coll., Decree No. 352 / 2007 Coll., Decree No. 445 / 2009 Coll. and Decree No. 470 / 2013 Coll., is amended as follows:
1. In the title of Part Two, in the title of Part Three, in the title of Part Four, in Section 21 and Section 25, the words "(K § 4 (8) of the Act) 'are deleted.
2. in § 4 (3) and in § 12 (5) and (6), "6" is replaced by "7."
3. In Paragraph 5 (1), "Investment (investment) 'is replaced by" Investments'.
4. in Paragraph 8 (2) (d):
"(d) the right of construction, unless reported under" F.I. Stocks. "';
5. in Paragraph 8 (2), the dot is replaced by a comma at the end of point (d) and the following point (e) is inserted:
"(e) material burdens other than land and construction rights, unless they are recognised as part of a valuation under item" C.I.2. Construction "or as part of a valuation under item" F.I. Stocks. "'
6. In Article 10 (6), the words "on other risks and losses' are deleted.
7. In Section 17 and Section 19, the words "(K 4 (8) and Section 27 (6) of the Act) 'are deleted.
8. In Section 18, the words "(K § 4 (8) and Article 25 (4) of the Act) 'are deleted.
9. In Section 22, the words "(K § 4 (8) and § 28 (1) of the Act) 'are deleted.
10.Paragraph 23 (1) reads as follows:
"(1) Reserves are intended to cover commitments or costs under Paragraph 26 of the Act, with the exception of contingent liabilities and other contingent liabilities, unless otherwise provided for by other legislation14a."
11. In Section 24, the words "(K § 4 (8) and § 7 (6) of the Act) 'are deleted.
12. in Article 24 (3), the words "and commercial" shall be deleted;
13. In Article 24, the following paragraph 4 is added:
"(4) In the case of significant information, the entity shall disclose the amounts mutually cleared pursuant to paragraphs 1 and 2 and explain them individually in the notes in the financial statements. ';
14. in Paragraph 25a, paragraph 1 is deleted;
Paragraphs 2 to 7 shall be renumbered paragraphs 1 to 6.
15. In Annex 1, under asset item B., "Investment (investment) 'is replaced by" Investments'.
16. In Annex No 2, entry I.2, "Investment (investment) 'is replaced by" Investments'.
17. in Annex No 2, entry I.6., "premium" is replaced by "Bonuses."
18. In Annex No 2, entry "I.9. The change in the equalisation reserve (+ / -) 'is deleted.
19. in Annex No 2, entries II.2, II.2.c), II.2.d), II.3.a), II.3.b), II.3.c) and II.4. the words "investments" are replaced by the words "investments."
20. in Annex 2, entry II.2.b, "other investments" is replaced by "other investments."
21. in Annex 2, entry II.3, "investments" is replaced by "investments."
22. In Annex 3, "Investment 'is replaced by" Investments'.
23. In Annex 3, "Investment 'is replaced by" Investments'.
24. In Annex 3, "Other investments' is replaced by" Other investments'.
25. In Annex 3, the words "profit or loss' are replaced by the words" profit or loss'.
26. Annex 6 shall read as follows:
"Annex 6 to Decree No 503 / 2002 Coll.
"
Transitional provision
Decree No. 503 / 2002 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.
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. 371 / 2015 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 | 28.12.2015 |
|---|---|
| Effective from | 01.01.2016 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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