Decree No. 395 / 2022 Coll.
Decree amending Decree No. 419 / 2001 Coll., on the submission of data for the preparation of a draft state closing account, as amended
Valid
Order
Effective from 01.01.2023
Text versions:
01.01.2023
14.12.2022
395
DECLARATION
of 29 November 2022
amending Decree No. 419 / 2001 Coll., on the submission of data for the preparation of a draft state closing account, as amended
The Ministry of Finance provides, pursuant to § 30 paragraphs 2 and 4 of Act No. 218 / 2000 Coll., on budgetary rules and on the amendment of certain related laws (budgetary rules), as amended by Act No. 320 / 2002 Coll., Act No. 482 / 2004 Coll., Act No. 26 / 2008 Coll., Act No. 484 / 2020 Coll. and Act No. 251 / 2021 Coll.:
Decree No. 419 / 2001 Coll., on the submission of data for the preparation of the draft State Accounts, as amended by Decree No. 581 / 2004 Coll., Decree No. 342 / 2009 Coll., Decree No. 24 / 2012 Coll., Decree No. 356 / 2015 Coll. and Decree No. 403 / 2021 Coll., is amended as follows:
1. In Article 1, the words "the scope, structure and dates of the data submitted 'are replaced by the words" the scope and structure of the data and the dates of their submission'; the words "the dates of the compilation 'are replaced by the words" the structure'; at the end of the text the words "and the dates of their submission to the administrator of the chapters' are added.
2. in Article 2 (1), the word "Chapter 1" is replaced by the word "Chapter."
footnote 1 is deleted.
3. In Paragraph 2 (4), the word "account 2) 'is replaced by" account'.
footnote 2 is deleted.
4. Annex 1 shall read as follows:
"Annex No 1 to Decree No 419 / 2001 Coll.
The scope and structure of the draft final accounts of the chapters of the state budget and the dates for their submission to the administrator of the chapters and the scope and structure of the data and the dates for their submission to the administrator of the chapters for drawing up the draft state closing account
The scope and structure of the draft final accounts of the chapters of the State Budget and the dates for their submission to the Chapter Administrator
The draft final accounts of the chapters of the state budget shall be based on the entry data in the budgetary system, the financial statements laid down by the decree governing the submission of data for the evaluation of the implementation of the state budget and, if necessary, data from other registers. The draft final accounts of the chapters of the state budget shall contain the accompanying report and the table part.
Movement message
The accompanying report shall include a substantive comment on the activities of the Chapter Administrator and the evaluation of its financial management during the year of evaluation.
The accompanying report shall include all relevant elements characterising the creation, operation and use of funds in the year of assessment. The report shall support the results of the annual budget management of chapters and the results of the management of organisations under their responsibility.
The results of the budget management shall be evaluated by the Chapter administrator compared to the results for the year preceding and, where appropriate, for the purpose of deepening the reporting capacity for more than one previous year. The actual implementation of the State budget shall be evaluated in relation to the budget after the amendments on 31 December of the year under assessment, with the justification for the deviations of the actual implementation from the budget. The comment is also aimed at quantifying the impact and assessing the effectiveness of legislative and other significant changes to the revenue and expenditure of the chapter.
The content and scope of the accompanying report shall correspond to the specific conditions of each chapter. In addition to the points set out below, the Chapter administrator shall evaluate all other relevant factors affecting revenue generation and expenditure implementation in the year in question. The evaluation shall focus in particular on:
1. the implementation by the Government of the State Budget priorities for the year under evaluation;
2. a brief comment on the basic parameters of the approved budget of the chapter and the most important budgetary measures implemented during the year, their quantification and the reasons for amending the budget,
3. Chapter revenue. The comment is focused on
3.1. implementation of binding budget indicators of the chapter to at least the extent of the breakdown of binding indicators laid down by the Act on the State Budget of the Czech Republic for the evaluation year. In addition to the normal assessment, a more detailed analysis of the following indicators is provided.
(a) Revenue from the budget of the European Union and from the financial mechanisms shall be assessed broken down by instrument and multiannual financial framework. The status and progress of the refund of funds by instrument / programme is commented.
(b) The administrator of the chapter of the Ministry of Labour and Social Affairs shall indicate and evaluate the income from social security premiums and the contribution to the State Employment Policy, broken down by collection of premiums, fines, fines and surcharges imposed on insurance under the relevant provisions of the Social Security Insurance Act and the contribution to the State Employment Policy. It shall also indicate the breakdown of income into income from pension insurance, sickness insurance and the contribution to national employment policy, including the breakdown of own insurance premiums and other components. At the same time, it will distribute premiums by group of payers, indicating the average monthly contributions per group of persons. Additional information necessary for the assessment of the selection of premiums (e.g. number of organisations from which premiums are collected, including number of employees) shall be provided. In addition to compulsory premiums, an overview of income from voluntary premiums is provided, broken down into sickness insurance from self-employed persons and pension insurance. The state, structure and development of arrears on premiums, periodic penalty payments and fines in total and in regional breakdown, the reasons for their change, the amount of write-offs on claims. The measures taken in the evaluation year to reduce the level of arrears shall be indicated and the contribution of these measures shall be assessed.
(c) The administrators of the chapters of the Ministry of Defence, the Ministry of Interior, the Ministry of Justice, the Ministry of Finance and the General Inspection of Security Councils comment on income from social security premiums and the contribution to the state employment policy to the extent of legal competence to manage their selection.
3.2. the evaluation of revenue by the headings of the type-classification of the budget composition, with an indication of their substance. For transfers from own funds, the substantive purpose of their involvement in and use of the revenue budget is indicated.
4. expenditure of the chapter. The comment is focused on
4.1. Implementation of binding budget indicators of the chapter to the minimum extent of the breakdown of binding indicators laid down by the Act on the State Budget of the Czech Republic for the evaluation year. In addition to the normal assessment, a more detailed analysis of the following indicators is provided.
(a) Employees' salaries and other payments for the work carried out - the comment is aimed at analysing the employment and use of wage resources in the budgetary sphere in the division into the state's organisational units and the contribution and similar organisations financed from the state budget and in which remuneration is governed by other legislation1).
An approved and adjusted binding volume of salary appropriations and other payments for the work carried out and the number of employees in connection with the approved budget and budget following changes (changes approved by the Ministry of Finance) shall be indicated as the organisational components of the State. For the contribution organisations, the "approved budget 'column shall contain the figures for the amount broken down by the Ministry of Finance under the approved budget schedule. The column" post-change budget' shall indicate the limit of wage costs, including adjustments approved by the Ministry of Finance, and other data (i.e. means of salaries, other personnel costs and staff numbers) after any changes made by the founder. The permitted excess may not be reported as a change in the binding volume or limit but shall be reported in the comments.
In the separate section of the accompanying report to the draft final account, a detailed analysis and evaluation of the implementation of the number of posts in connection with the actual number of employees, the drawing of salary appropriations and the other payments for the work carried out (in the case of contribution organisations for drawing other personnel costs) shall be carried out, including a justification for any overshooting of government-bound amounts of salary appropriations and other payments for the work carried out or the limits of labour costs and staff numbers. The evaluation shall be carried out on the basis of the types of organisational elements of the State, and on the basis of individual employee groups remunerated under different laws. In the analysis, even in the event of compliance with the mandatory amounts of salary and other payments for work or wage-related limits, the use of non-expenditure claims pursuant to Article 47 of the budget rules, as amended, aid for research, development and innovation pursuant to Article 10 of the Law on the promotion of research, experimental development and innovation, as amended, the use of the remuneration fund and other non-budgetary resources (for the State's organisational units pursuant to § 45 and for the contribution organisations under § 53, with the exception of other activities under Section 63 of the budget rules, as amended).
(b) Expenditure financed in whole or in part from the budget of the European Union - the comment shall contain detailed information on the use of the funds in the year under assessment by multiannual financial framework, programmes, instruments and sources of funding. The involvement of entitlements from unused expenditure or other extra-budgetary resources is evaluated. Expenditure on salaries and other payments for work carried out / other personnel costs financed or co-financed by the European Union budget shall be commented on. Similarly, the assessment of the use of funds under financial mechanisms shall be carried out.
(c) quantifying and commenting expenditure on support for research, development and innovation provided under the law governing support for research, experimental development and innovation. The amount of funds actually spent compared to the budget assumptions and the money spent in the previous year shall be reported.
For special-purpose support, the evaluation shall focus on the results achieved by programme, large research infrastructure projects, shared activities, innovation system projects and grant project groups. Their interim results shall be evaluated throughout the implementation period, focusing on the final benefit and effectiveness in relation to their objectives.
For institutional support, the evaluation shall focus in particular on the research results achieved in the framework of expenditure on the development of research organisations and on outputs from other institutional support. It shall be assessed on an ongoing basis over a period focusing on the ultimate benefit and effectiveness in relation to the objectives set.
(d) Expenditure of the chapter in the budget composition programming (EDS, RIS ZED and SMVS modules). In the evaluation of expenditure carried out in the programming system of the Chapter Manager's programme financing system, the budget (approved budget, post-change budget and final budget) and the total money drawn, the budgeted and drawn funds held in each module, their breakdown into current and capital expenditure and domestic and foreign resources.
In assessing individual programmes, the administrator of the chapter shall proceed in accordance with points (da) to (de) of this paragraph. For programmes conducted in EDS / SMVS modules, it shall apply points (da) to (dc) and (de), and for the evaluation of the programme conducted in the RIS ZED module, it shall apply points (dd) and (de). In order to achieve the objectives of the programme referred to in points (db), only the results of the actions carried out with the final evaluation shall be assigned. The evaluation of the programme shall include:
(da) information on programme objectives corresponding to the approved programme documentation, the overall period of implementation of the programme and the amount of funds allocated to the implementation of the programme, broken down into national budget funds, of which European Union funds or financial mechanisms (including programme designation), and other resources allocated to the implementation of the programme in total;
(db) data on the overall implementation of the programme, the state of achievement of the objectives of the programme and information on the assumptions for its further implementation (e.g. extension of the objective, programme attenuation, early termination, etc.),
(dc) a comment on the volume of funds drawn in the year in question, including a comparison with the drawing of funds of the previous year;
(dd) the brief characteristics of the programme and, where provided for by legislation or by the administrator of the chapter: objective of the programme, overall duration of implementation of the programme, estimated total amount of European Union funds or financial mechanisms (including designation of the programme) and other resources intended to implement the programme;
de) evaluation of the use of funds from loans drawn by the Czech Republic.
(e) The administrator of the chapter of the Ministry of Labour and Social Affairs shall provide for specific indicators on social and employment expenditure, as well as an overview and comment on the use of benefits in the sectoral breakdown of the budget composition. A comment is made on the development of individual doses in a longer time series, the impact of legislative changes effective in the evaluation period, or other significant factors affecting the amount of money paid. For expenditure on employment policy, the average unemployment rate, the number of unemployed and the average amount of unemployment aid shall be indicated on 31 December of the year in question. A quantification of the expenses related to the collection of pension insurance premiums and the payment of pensions on 31 December of the year of evaluation and the amount of the advance payment to the Czech Post for pension payments at the beginning of the following year is provided. Transfers to social services and social prevention services to social service providers under the Social Services Act are broken down according to the legal form of the recipient. In addition, the administrators of the chapters of the Ministry of Labour and Social Affairs, the Ministry of Defence, the Ministry of Interior, the Ministry of Justice and the General Inspection of the Security Corps will focus on the total number of pensions paid on 31 December of the year of evaluation and on the number of pensions paid by type, i.e. pensions paid by age, disability, widower, widower and orphan. In addition, the number of newly granted pensions, including the newly granted early pensions, shall be reported. For the chapter of the Ministry of Labour and Social Affairs, the average amount of old-age pensions paid in December of the year of assessment shall be indicated, except for old-age pensions which are paid at a lower rate for co-operation with another pension under Section 59 of the Pension Insurance Act and old-age pensions under Section 29 (2) of the same Act, or old-age pensions under the rules applicable before 1 January 2010, granted for an insurance period of less than 25 years.
(f) The administrators of the chapters of the Ministry of Defence, the Ministry of Interior, the Ministry of Justice, the Ministry of Finance and the General Inspection of Security Councils shall indicate and comment on the expenditure on benefits broken down into individual benefits paid by law from the budgets of those chapters.
(g) The administrator of the chapter of the Ministry of Industry and Trade shall evaluate the amount of social contributions to employees in connection with the restructuring of certain sectors under specific laws or regulations.
h) Chapter Managers of the Ministry of Labour and Social Affairs (in the framework of the evaluation of binding indicators), the Ministry of Defence, the Ministry of Interior and the Ministry of Justice (outside the scope of the evaluation of binding indicators) comment on expenditure related to the payment of compensation of persons and the payment of compensation according to the relevant laws or regulations of the Government;
4.2. Evaluation of expenditure by type-classification heading of the budget structure, with an indication of its material content. The Chapter Manager shall carry out an evaluation, broken down into current and capital expenditure, with information on the involvement of foreign sources of financing, entitlements from outstanding expenditure of previous years and other non-budgetary resources. In addition to the current assessment, a more detailed analysis of the following expenditure is provided.
(a) The comment on non-investment purchases is supplemented by an evaluation of the most important items affecting the development of the chapter's narrower current (operational) expenditure.
(b) The evaluation and development of transfers to the contribution organisations shall be accompanied by a comment on the results of the management of the contribution organisations, including a comparison with the previous year, indicating the causes of any loss and proposals for its removal. The Chapter Manager shall provide a table of the budget and the actual amount of the operating contribution by contribution organisation.
(c) The evaluation and development of transfers made to non-profit-making and similar persons shall be accompanied by a list of the most important beneficiaries, indicating the material intentions for which the funds have been provided. Similarly, transfers to entrepreneurs, territorial level budgets (with only projects) and central level (with only projects) and borrowed funds are carried out.
(d) Comments on transfers and contributions to international organisations and supranational bodies shall be accompanied by a list of beneficiaries indicating the funds provided.
5. to other specific circuits. Chapter Manager
(a) carry out an evaluation of the individual subsidy programmes administered by the chapter in the evaluation year. The comments evaluate the fulfilment of the principles of economy, efficiency and effectiveness under Section 2 of the Financial Control Act, including the fulfilment of the purpose of the subsidy programme, the achievement of defined objectives, binding outputs and benefits in measurable values. Furthermore, the method of monitoring the achievement of the defined objectives and the assessment of the effects of the aid granted is indicated. The comment also provides a justification for the need for the subsidy programme, a description of the specific issues addressed, including the wider contribution of the subsidy programme to society as a whole and the continuity of the subsidy programme to strategic documents. Specific conclusions and recommendations resulting from the evaluation of the subsidy programme for the year (e.g. redefinition of the beneficiaries' heading) are commented on,
(b) quantify the status of outstanding expenditure entitlements on 1 January of the year of assessment, the actual use of unused expenditure entitlements on 31 December of the year of evaluation and the status of outstanding expenditure entitlements on 1 January of the year following, in accordance with the decree governing the submission of data for the evaluation of the implementation of the State budget. The main reasons for the non-consumption of budgetary expenditure in the evaluation year and the main reasons for the non-recovery of outstanding expenditure from previous years in the structure of the statement of entitlements from unused expenditure,
(c) make a substantive comment on the most important revenue and expenditure of an exceptional, random or irregular nature that has been realised in the year under assessment (e.g. expenditure related to the event, the epidemic, the state of war, the frequency auction revenue, etc.). The commentary shall state the legislation which allowed the release of funds for that purpose, the volume of funds received or issued, the sources of funding and, where appropriate, the recipients of funds,
(d) process information on the total volume and treatment of the liquidation balances of public undertakings;
(e) quantify and evaluate the funds provided and received for foreign activities (e.g. professional assistance, participation in programmes of international institutions). It shall quantify the total expenditure on foreign business travel and shall assess their contribution to the activities of the Chapter,
f) evaluate expenditure resulting from public contracts with an estimated value of at least CZK 300 000 000, with a contractual performance exceeding one calendar year and comprising an evaluation year. It shall comment on any changes to the contracts concluded in previous years,
(g) the Ministry of Labour and Social Affairs assesses the money provided to contract commercial insurance companies for the payment of compensation for accidents at work and occupational disease;
h) The Ministry of Defence comments on the use of funds spent on the preparation and operation of Contents of the Army of the Czech Republic in foreign peace operations, rescue and humanitarian operations abroad, according to relevant government resolutions,
(i) The Ministry of Foreign Affairs shall evaluate the financing and management of representative offices in the year of evaluation;
j) The Ministry of Finance, as the administrator of the Chapter of the Operation of State Financial Assets, shall quantify the initial and final stocks of the bank accounts of the State Financial Assets as part of the final account of this Chapter and shall comment on their changes (revenue, expenditure or financing) during the year,
(k) The Ministry of Finance, as the administrator of the Chapter, shall assess the state debt at the beginning and at the end of the financial year, broken down into internal and external sovereign debt and shall comment on changes in the state debt in the year in question and its final amount,
(l) processes a comment on the free transfer of immovable and fixed assets and financial assets, i.e. their acquisition and disposal. Only transfers representing the acquisition or disposal of the property of the chapter shall be reported. Mutual transfers between the State's organisational components under one chapter shall not be included. In the event of failure to make free transfers in the year of assessment, this fact shall be indicated by the administrator of the chapter,
(m) compile an overview of all the State's holdings (with which the competent Chapter Administrator operates) in legal persons, including those aimed at facilitating various forms of financial support. This is the actual equity participation based on holdings of shares or interim certificates. The administrator of the chapter shall inform the Ministry of Finance of changes in the property matters of the chapter that occur during the year. If the chapter does not have any assets, it shall state that fact,
(n) give a brief overview of the advance payments made by the Chapter Administrator and the State's managed organisational components for supplies and works of both investment and non-investment nature which have not been made in the year of assessment, including the justification for such payments;
(o) assess the situation of borrowed funds on 1 January of the year under assessment, the change in the situation of borrowed funds during the year under assessment, other factors affecting the amount of claims (e.g. change to transfer, waiving of recovery, bonification, etc.) and the final situation of borrowed funds on 31 December of the year under assessment. Compliance with payment discipline is commented, i.e. respect for the payment schedule, including the amount of late payments, deferral of payments and recovery of outstanding claims,
(p) indicate the results of internal and external controls carried out in the chapter in the evaluation year with a focus on the management of State budget funds, indicate the measures taken to remedy the deficiencies identified and evaluate their implementation. Attention is paid to the inspection findings of the Supreme Audit Office,
(q) draw up a separate annex to the draft final account containing an organisational chart of the chapter as at 31 December of the year of evaluation, expressing the competent arrangements between the administrator of the chapter and the state organisational components established by it and the contributory and similar organisations or other bodies.
1) Act No. 236 / 1995 Coll., on the salary and other formalities relating to the performance of the duties of representatives of the State Government and of certain state bodies and judges and Members of the European Parliament, as amended. Act No. 201 / 1997 Coll., on the salary and certain other formalities of prosecutors, as amended. Act No. 234 / 2014 Coll., on Civil Service, as amended. Act No. 361 / 2003 Coll., on the service relationship of members of the Security Corps, as amended. Act No. 262 / 2006 Coll., Labour Code, as amended. Act No. 221 / 1999 Coll., on professional soldiers, as amended.
Table Part
The table part of the draft final account of the chapter shall be prepared by the Chapter Manager to the extent specified in Title III of this Annex, following the financial statements for the year in thousands of CZK rounded to two decimal places, except for Tables 8 and 9, which he processes in CZK. Tables containing only zero values are not part of the chapter's final account proposal.
Tables
Table 1a Implementation of mandatory indicators
Table 1b Implementation of mandatory indicators over the past 5 years
Table 2a Revenue in the generic classification
Table 2b Income in generic sorting over the past 5 years
Table 3a Other expenditure
Table 3b Expenditure in generic classification over the past 5 years
Table 3c Sectoral breakdown expenditure
Table 3d Sector sorting expenditure over the past 5 years
Table 4 Expenditure on support for research, development and innovation
Table 5 Expenditure in the budget composition programming
Table 6 Revenue from programmes / projects co-financed by the European Union budget or financial mechanisms
Table 7 Expenditure on programmes / projects co-financed by the European Union budget or financial mechanisms
Table 8 Employment analysis and salary and other payments for work performed / other personnel costs
Table 9 Employment analysis and salary and other payments for work / other personnel costs involved in programmes / projects financed and co-financed by the European Union budget or financial mechanisms
Table 10 Closer current expenditure over the past 5 years
Table 11a Entitlements from unused expenditure
Table 11b Entitlements from unused expenditure over the past 5 years
Method and dates of submission of draft final accounts of the chapters of the State Budget
The administrator of the chapter, with the exception of the administrator of the chapter Security Information Service, shall submit the draft final account of the chapter of the state budget to the committee of the Chamber of Deputies of the Parliament of the Czech Republic, the Ministry of Finance, the Supreme Audit Office and the Czech Statistical Office, by 31 March of the year following the end of the evaluation year exclusively in electronic form.
The draft final account of the state budget chapter shall be submitted by the administrator of the chapter in one editorial file of a text format and in one non-editable file bearing the electronic signature of the highest representative of the state budget chapter or his authorised representative. The electronic signature shall be based on a qualified certificate for electronic signature issued by a qualified trust service provider within the meaning of the Trust Services Act for electronic transactions.
The administrator of the chapter The Security Information Service submits the draft final account of the state budget chapter to the committee responsible of the Chamber of Deputies of the Parliament of the Czech Republic, the department responsible for the Ministry of Finance and the Supreme Audit Office in an agreed manner, taking into account the special nature of the Security Information Service activities.
If the last day of the above date is for Saturday, Sunday or holiday, the last day shall be the day preceding the working day before that date.
The scope and structure of the data and the dates of their submission to the administrator of the chapters for the preparation of the draft State Accounts
Scope and structure of the data submitted to the administrators of the chapters for drawing up the draft State Accounts
The Chapter Administrator, with the exception of the Security Information Service Chapter Administrator, shall submit to the Ministry of Finance the data necessary for the preparation of the draft State Accounts. The design of the final accounts of the chapters presented in the scope and structure listed in Part One of this Annex and any other information requested by the Ministry of Finance shall be the basis for its preparation. The administrator of the Chapter Security Information Service shall submit to the Ministry of Finance the data for drawing up a draft state closing account in the scope, structure and manner agreed with the Ministry of Finance.
The department of the Ministry of Finance shall carry out a check of the fulfilment of all the points of the draft final account concept of the chapter according to Part One of this Annex.
Methods and dates of submission of data to the administrator of chapters for drawing up a draft state closing account
The chapter administrator shall submit the draft final account of the chapter to the Ministry of Finance Department in substance by 5 March of the year following the end of the evaluation year in electronic form in one editable text format file. The Chapter Manager of the Security Information Service shall submit the draft final account of the chapter in a manner agreed with the Ministry of Finance. ';
5. In the title of Annex 3, the words "The scope, structure and dates of the data submitted 'are replaced by the words" The scope and structure of the data and the dates of their submission'.
6. In Part One of Annex 3, the words "loans granted 'are replaced by the words" State Fund of Loans'.
7. In Annex 3, Part One, the words "exclusively in electronic form 'shall be inserted after the words" Ministry of Finance'.
8. In Annex 3, Part 1, point (a), the word "grants' is replaced by" transfers'.
9. In Annex 3, Part 1 (d):
"(d) an overall assessment of the use of funds spent in the evaluation year on joint programmes or projects co-financed by the budget of the European Union and financial mechanisms. In this sense, they shall provide detailed information on the use of the funds, broken down into the national co-financing share (from the relevant State Fund or from other national sources) and the share of the budget of the European Union or the financial mechanism, hereinafter referred to as resources and instruments, '.
10. in Annex 3, Part One, point (e) shall be deleted;
Point (f) shall be renumbered as point (e).
11. in Annex 3, Part 1, point (e), the last sentence shall be deleted;
12. In Annex 3, Part Three, the words "Table 3 Expenditure incurred by the State Fund resulting from concession contracts other than those listed in Table 4 and" Table 4 The expenditure of the State Fund on concession contracts co-financed by the European Union 'shall be abolished.
13. In Annex 3, Part Three, Tables 3 and 4 are deleted.
14. In the title of Annex 4, the words "The scope, structure and dates of the data submitted 'are replaced by the words" The scope and structure of the data and the dates of their submission'.
15. In Annex 4, Part One, the words "Accounting 18) drawn up 'are replaced by the words" an account drawn up under the budgetary rules'.
footnote 18 is deleted.
Efficacy
This Decree shall take effect on 1 January 2023.
Minister of Finance:
Ing. Stanjura v. r.
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Regulation Information
| Citation | Decree No. 395 / 2022 Coll., amending Decree No. 419 / 2001 Coll., on the submission of data for the preparation of a draft state closing account, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 14.12.2022 |
|---|---|
| Effective from | 01.01.2023 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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