Decree No. 373 / 2015 Coll.
Decree amending Decree No. 312 / 2014 Coll., on the conditions for drawing up the accounts for the Czech Republic (consolidation decree of the state)
Valid
Order
Effective from 01.01.2016
Text versions:
01.01.2016
28.12.2015
373
DECLARATION
of 16 December 2015
amending Decree No. 312 / 2014 Coll., on the conditions for drawing up the accounts for the Czech Republic (consolidation decree of the State)
According to § 37b (1) of Act No. 563 / 1991 Coll., on Accounting, as amended by Act No. 304 / 2008 Coll. and Act No. 221 / 2015 Coll., for 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), is amended as follows:
1. In the introductory sentence of the Decree, "410 / 2010 'is replaced by" 221 / 2015'.
2. in Article 3 (a), the comma after the word "municipality" shall be replaced by "a" and the words "and the managing unit of the higher consolidation unit of the State of government" shall be deleted;
3. In Article 3 (b), the words "or part of an entity of the Ministry of Finance (hereinafter referred to as" the Ministry "), consisting of a part of the accounting cases of an entity of the Ministry which manages the revenue and expenditure of the chapter of the State Budget 312 - Ministry of Finance and the special funds of the privatisation fund," are deleted.
4. In Paragraph 3 (f), the words "or part of the entity's accounting cases, the General Financial Directorate and the Directorate-General for Customs, which manages the revenue and expenditure of the chapter of the State Budget 312 - Ministry of Finance and 398 - General Treasury Administration," are deleted.
5. in Article 3, point (g) shall be deleted;
Points (h) to (j) shall be renumbered (g) to (i).
6. in Article 3, point (h) is deleted;
Point (i) shall be renumbered as point (h).
7. In Paragraph 5 (8), the word "Ministry 'is replaced by" Ministry of Finance ("Ministry') '.
8. In Paragraph 6 (2) of the Introductory Part of the provision, the words "managing the unit of the higher consolidation unit of the State," shall be deleted.
9. in Article 6 (2) (a), the words "together" and "managing units of the higher consolidation unit of the State" shall be deleted;
10. in Paragraph 6 (2) (b), the words "and the managing units of the higher consolidation unit of the State jointly exercise the government part" shall be replaced by the words "exercise."
11. in Article 9, the following paragraph 7 is added:
"(7) If an entity that is not selected by an entity meets the conditions of materiality for inclusion in a consolidation entity of the State under this Ordinance in the accounting year, it shall also be subject to those conditions for three consecutive financial years. ';
12. In Paragraph 10 (1), the words "a part-consolidation entity of a State pursuant to § 5 (2) to (6) is satisfied 'are replaced by the words" a consolidation entity of the Czech Republic meets an entity included under § 9, which is not a selected entity, and so on'.
13. In Article 10 (2), the words "the financial year for which he draws up the accounts' are replaced by the words" 2 consecutive financial years for which he draws up the accounts, preceding 1 financial year of the financial year for which the accounts for the Czech Republic and for the part-consolidation units of the State are drawn up ';
14. In Article 10, the following paragraph 3 is added:
"(3) Where the managing unit of a part-consolidation unit of the State of the voluntary association of municipalities in the accounting year fulfils the conditions of importance for the fulfilment of the additional obligations laid down under this Order, it shall also be subject to these conditions for three consecutive financial years. ';
15. in Article 11, paragraph 4 is deleted;
Paragraphs 5 to 7 shall be renumbered paragraphs 4 to 6.
16. Paragraph 11 (6) reads:
"(6) The list shall be drawn up to the extent laid down in the technical decree on accounting records."
17. in Article 12, paragraph 6 is deleted;
Paragraph 7 shall become paragraph 6.
18. in Article 13 (1), the words "and 7" shall be deleted;
19. In Article 13 (4), the words "and other accounting records necessary 'are replaced by the words" ancillary consolidation records necessary' and the words "i to 'are replaced by the words" na'.
20. in Article 13 (5) (a), the word "or" shall be deleted;
21. In Article 13, at the end of paragraph 5, the dot is replaced by "or 'and the following point (c) is added:
"(c) through the managing unit of the capital city of Prague in the case of consolidated units of the State which are part of the consolidation unit of the State, the city of the capital of Prague."
22. in Article 14 (2), the words "the scope of the reported facts in the Auxiliary consolidation summary" shall be inserted after the words "numerical and other adjustments."
23. in Article 17 (1) and (2), the word 'shall not' shall not 'be replaced by' shall not ';
24. In Article 17 (3), the words "and the City of the City of Prague" and the words "shall be inserted after the words" the consolidated units of the State, "the statement of assets and liabilities for the part-consolidation unit of the State, the statement of costs and revenues for the part-consolidation unit of the State and the Annex - the books of the off-balance-sheet accounts - of the State or the general statement of assets and liabilities of the State, the summary statement of costs and revenues of the State and the Annex - the book of the off-balance-sheet accounts' shall be deleted.
25. in Paragraph 18 (1), the words "or joint influence" shall be inserted after the words "substantial influence" and the words "not determined" shall be replaced by the words "not specified."
26. in Paragraph 18 (2), the words "managing units" shall be deleted;
Article 27 (19), including the title, shall be deleted.
28. After Paragraph 20, the following Section 20a is inserted:
Resorting applicable to health insurance
(1) For the purposes of drawing up the accounts for the Czech Republic and for the part-consolidation units of the State, the health insurance company shall, within the framework of the Auxiliary consolidation inventory, report a reduction or increase in the basic fund, reserve fund, operational fund, asset fund and prevention fund, consisting of other legislation (hereinafter referred to as the "Health Insurance Fund"), which is related to the current accounting year, as the relevant cost or yield. Allowances made between health insurance undertakings' funds shall not be regarded as a cost or return.
(2) The initial stocks of health insurance funds, after taking into account paragraph 1, shall be reported in the framework of the Auxiliary Consolidated Overview as a result of the previous financial years' management. '
29. in Article 21 (1) and (2), the words "which were consolidated units of the State" shall be replaced by "which was a consolidated unit of the State or a part of the capital of Prague."
30. Paragraph 21 (3) reads:
"(3) Significant identified interactions within the consolidated units of the State and the urban areas of the capital of Prague included in the consolidation unit of the State shall be excluded by the Ministry. '.
31. in Article 21 (4), the words "or, where appropriate, the city of the capital of Prague," shall be inserted after the words "the consolidated unit of the State," and the words "the proportional consolidation method" shall be deleted.
32. in § 22 (1) and (2), the words "and the capital of Prague" shall be inserted after the words "pursuant to § 9 and 10."
33. In Paragraph 24 (4), the words "crowns of the Czech Republic to two decimal places" are replaced by "millions of Czech crowns to one decimal place."
34. in Article 25 (3) (d), the words "individual reference quantities of milk 9)," shall be deleted;
35. in Article 25 (7), the words "not later than the balance sheet date" shall be deleted;
36. In Paragraph 29 (1), "goods' is replaced by" stocks'.
37. In Article 29, the words "and B.I.10. Other stocks' shall be added at the end of the text of paragraph 2.
38. in Paragraph 29 (3) (f), the words "the property referred to" are replaced by the words "the buildings referred to."
39. in Paragraph 29 (3) (h), the word 'goods' is replaced by 'stocks';
40. In Paragraph 29 (4), the word "material 'is inserted after the words" and the valuation separately'.
41. in Paragraph 29 (11), the words "not later than the balance sheet date" shall be deleted and the words "current accounting year" shall be deleted;
42. in Paragraph 35 (1), "A.I.8, A.II.9 and A.III.8" shall be replaced by "A.I.8, A.II.9 and A.III.8";
43.In Article 35 (2), the words "and A.IV.B. to A.IV.C. 'shall be deleted.
44. Paragraph 35 (3) and (4) are deleted.
45. in Article 36 (3), the words "shall be added at the end of the text of point (h); it shall also contain immovable 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."
46. In Paragraph 38, 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."
47. in Paragraph 38 (6) (a), "B.II.29." is replaced by "B.II.30."
48. in Paragraph 38 (6) (b), "B.II.30." is replaced by "B.II.31."
49. in Paragraph 38 (6) (c), the words "B.II.31." shall be replaced by the words "B.II.32." after the words "private law relations on the basis of which claims arose but the actual amount of transactions are not known," the words "or is otherwise questionable" and the words "B.II. 32. 'shall be replaced by' B.II.33. ';
50. in Paragraph 38 (7), "B.II.32." is replaced by "B.II.33." and "B.II.31." is replaced by "B.II.32."
51. in Paragraph 38 (8), "B.II.32." is replaced by "B.II.33."
52. In Paragraph 38, paragraphs 9 and 10 are deleted.
53.In Paragraph 40 (2) (b):
"(b)" B.III.6. State financial asset accounts "contain funds in the accounts of state financial assets with the Ministry,"
54. in Paragraph 40 (2) (c):
"(c)" B.III.7. The liquidity management accounts of the Treasury and of the State Debt "shall include in the Ministry the funds in the liquidity management accounts of the Treasury and in the accounts of banks or savings and credit cooperatives managed in the context of the management of the State Debt; the passive balance of the synthetic account 248 is reported under" D.III. 34. Liabilities arising from the management of the liquidity of the Treasury and the sovereign debt, "'.
55. in Paragraph 42 (1), the words "investment fund" are replaced by the words "investment fund."
56. in Article 42 (2) (e), the words "investment fund" are replaced by the words "investment fund" and the words "investment fund" are replaced by the words "investment fund."
57. in Paragraph 42 (2), point (g) is deleted;
Point (h) shall be renumbered as point (g).
58. in Article 42 (2) (g), "C.II.B." is replaced by "C.II.A."
59. In Paragraph 43 (1), the comma after the words "consolidated full consolidation method 'is replaced by" a' and "and proportional consolidation method 'is deleted.
60. in Paragraph 44 (2), the words "and the value of the item" C.III.E. Differences from consolidation "in the previous period are deleted.
Article 61 (46), including the title, shall be deleted.
62. Paragraph 49 (2) reads as follows:
"(2) The entry" D.I.A. Provisions Other "includes provisions to cover future risks, including provisions made up of other legal provisions, for consolidated units of state not listed under D.I.1. '.
63. In Article 49, paragraphs 3 to 5 are deleted.
64. in Article 50 (f), the words "D.II.B. and D.II.C.," shall be deleted;
65.In Paragraph 50, points (g) and (h) are deleted.
66.In Paragraph 51 (7) (c), "repurchase transactions" is replaced by "repo transactions."
67.In Article 51 (8) (a), "D.III.34." is replaced by "D.III.35."
68. in Paragraph 51 (8) (b), "D.III.35." is replaced by "D.III.36."
69. in the first sentence of Paragraph 51 (8) (c), the words "D.III.36." shall be replaced by the words "D.III.37." after the words "relations with which the actual amount of the supply is not known" the words "or is otherwise questionable" and in the second sentence the words "D.III. 37." shall be replaced by "D.III.38."
770. in Article 51 (8) (d) and (e), the words "D.III.37." shall be replaced by the words "D.III.38."
71.In Paragraph 51 (8), points (f) and (g) are deleted.
72.Paragraph 52 (2) (b) shall be deleted;
Points (c) to (e) shall be renumbered (b) to (d).
73.In Paragraph 52 (2) (b), "A.I.15" is replaced by "A.I.14."
74.In Paragraph 52 (2) (c), "A.I.16." is replaced by "A.I.15."
75. in Paragraph 52 (2) (d), "A.I.17." is replaced by "A.I.16."
76. in Paragraph 52 (3) (a), "A.I.21" is replaced by "A.I.20."
77.In Paragraph 52 (3) (b), "A.I.22" is replaced by "A.I.21."
78.In Paragraph 52 (4) (a), "A.I.23" is replaced by "A.I.22."
79.In Article 52 (4) (b), "A.I.24." is replaced by "A.I.23." and "A.I.23." is replaced by "A.I.22."
80.In Paragraph 52 (4) (c), "A.I.25" is replaced by "A.I.24."
81. in Paragraph 52 (5), "A.I.27" is replaced by "A.I.26."
82. in Paragraph 52 (6) (a), "A.I.29" is replaced by "A.I.28."
83.In Paragraph 52 (6) (b), "A.I.30." is replaced by "A.I.29."
84. in Paragraph 52 (6) (c), "A.I.31." is replaced by "A.I.30."
85. in Paragraph 52 (6) (d), "A.I.35." is replaced by "A.I.34."
86. in Paragraph 52 (6) (e), "A.I.36." is replaced by "A.I.35."
87.In Paragraph 52 (6) (f), "A.I.37." is replaced by "A.I.36." and "A.I.36." is replaced by "A.I.35."
88. In § 52 (6) (g) and (h):
"(g)" A.I.A. Costs of health insurance companies "shall include, for health insurance undertakings, the amount of the costs related to health care covered by public health insurance premiums, including its accessories;
(h) "A.I.B. The remuneration to the members of the members of the bodies of the company, of the cooperative and of the other institutions" shall include, in particular, the remuneration to the members of the members of the bodies of the company, of the cooperative and of the other institutions, and their other income resulting from the dependent activity of the company, of the cooperative or of another institution. ';
89. Paragraph 53 (2) is deleted and paragraph 1 is deleted.
90.
Transfer costs
The item "A.III.A. Transfer costs' shall include, in particular, the costs of subsidies, contributions, subsidies, levies, non-refundable financial assistance, aid or cash donations, irrespective of the purpose of the grant; In addition, it shall include the costs of pre-financing subsidies, grants, contributions, subsidies, benefits, non-refundable financial assistance, aid or cash donations, in particular from the budget of the European Union, by those State bodies from the relevant chapter of the State budget. ';
91. in Article 56 (2), point (g) is deleted;
Point (h) shall be renumbered as point (g).
92.In Paragraph 56 (2) (g):
"(g)" B.I.A. Public health insurance income "shall include, for health insurance undertakings, the amount of income related to the accepted public health insurance premium, including all its accessories, and for health care establishments, the amount of income related to the accepted payment for the healthcare provided.";
93. Paragraph 57 (2) is deleted and paragraph 1 is deleted.
94. Paragraph 59, including the title, reads:
Income from transfers
The entry "B.IV.A. Transfer revenue 'shall include, in particular, revenue from subsidies, contributions, subsidies, levies, non-refundable financial assistance, aid or cash grants, with the exception of taxes, fees and other similar benefits; It shall also include, for the organisational units of the State, revenue from pre-financing of subsidies, grants, contributions, subsidies, benefits, non-refundable financial assistance, aid or cash grants granted, in particular from the budget of the European Union, by those State bodies from the relevant chapter of the State budget; in the case of a commercial corporation, a state firm, a national enterprise or a state organisation, it shall not include income from subsidies, contributions, subsidies, benefits, non-refundable financial assistance, aid or cash donations granted for the acquisition of property or payment of interest included in the valuation of assets.';
95.In Article 61 (d), the comma after the word "consolidated full consolidation method" is replaced by "a" and "and proportional consolidation method" is deleted.
96.In Article 61, at the end of the text in point (e), the comma is replaced by a dot and point (f) is deleted.
97.In Article 62 (8), 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 (m) shall be renumbered as points (g) to (o).
98.In Paragraph 62 (8) (g), "P.VII.5." is replaced by "P.VII.7." and "P.VII.11." is replaced by "P.VII.13."
99.In Paragraph 62 (8) (h), "P.VII.6." is replaced by "P.VII.8." and "P.VII.12." is replaced by "P.VII.14."
10. in Paragraph 62 (8) (i), "P.VII.7." is replaced by "P.VII.9."
101. In Paragraph 62 (8) (j), "P.VII.8 'is replaced by" P.VII.10';
102. In Paragraph 62 (8) (k), "P.VII.9." is replaced by "P.VII.11." and "P.VII.7." is replaced by "P.VII.9."
103. in Paragraph 62 (8) (l), the words "P.VII.10. 'are replaced by the words" P.VII.12.' and the words "P.VII.8. 'are replaced by the words" P.VII.10.';
104. In Article 62 (8) (m), "P.VII.11 'is replaced by" P.VII.13';
105. In Paragraph 62 (8) (n), "P.VII.12" is replaced by "P.VII.14."
106. Annex No 1 is deleted.
107.
"Annex No 2 to Decree No 312 / 2014 Coll.
Summary of State assets and liabilities
Summary of State assets and liabilities
"
108.
"Annex No 3 to Decree No 312 / 2014 Coll.
General statement of State costs and revenues
"
109.
"Annex No 5 to Decree No 312 / 2014 Coll.
Annex
BOOK OF BALANCE SHEET ACCOUNTS
Transitional provisions
1. Decree No. 312 / 2014 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 1 January 2016 and thereafter.
2. The Ministry of Finance shall not compile and transmit for the financial year 2015 a list for the management unit of the higher consolidation unit of the State government.
3. The Ministry of Finance, the Directorate-General for Finance and the Directorate-General for Customs shall not compile and transmit accounting records for the financial year 2015 in the range of balance sheet models, profit and loss accounts, annexes and the Auxiliary Analytical Overview provided for by the Order for certain selected entities and by the Technical Decree on Accounting Records, in particular for the part of the entity's accounting cases related to the management of revenue and expenditure of the State Budget Chapter 312 - Ministry of Finance and special resources of the privatisation fund and for the remainder of the entity's accounting cases.
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. 373 / 2015 Coll., amending Decree No. 312 / 2014 Coll., on the conditions for drawing up the accounts for the Czech Republic (consolidation decree of the state) |
|---|---|
| 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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