Decree No 396 / 2017 Coll.
Decree amending Decree No. 312 / 2014 Coll., on the conditions for drawing up accounts for the Czech Republic (consolidation decree of the state), as amended
Valid
Effective from 01.01.2018
Text versions:
01.01.2018
29.11.2017
396
DECLARATION
of 20 November 2017
amending Decree No. 312 / 2014 Coll., on the conditions for drawing up the accounts for the Czech Republic (consolidation decree of the State), as amended
The Ministry of Finance provides pursuant to § 37b (1) of Act No. 563 / 1991 Coll., on Accounting, as amended by Act No. 437 / 2003 Coll., Act No. 304 / 2008 Coll., Act No. 221 / 2015 Coll. and Act No. 462 / 2016 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), as amended by Decree No. 373 / 2015 Coll., is amended as follows:
1. In Article 6, at the end of paragraph 3, the dot is replaced by a comma and the following points (c) and (d) are added:
"(c) commercial corporations in which the managing unit of the State's part-consolidation unit of the State's county and the managing units of the State's part-consolidation unit have more than 50% of the voting rights in the territory of the county or of the city of the capital of Prague, excluding the managing unit referred to in § 5 (7); or
(d) the commercial corporations in which the managing unit of the part-consolidation unit of the State county and the managing units of the part-consolidation unit of the State the municipality in the territory of the region or the municipality of the capital of Prague, excluding the managing unit in accordance with § 5 (7), have 20 to 50% of the voting rights. "
2. In Article 6, at the end of paragraph 4, the dot is replaced by a comma and the following points (c) and (d) are added:
"(c) a commercial corporation in which the managing units of a part-consolidation unit of the State region, managing units of a part-consolidation unit of the State municipality, managing units of a part-consolidation unit of the State, have a voluntary association of municipalities and the municipality of Prague, excluding the managing units referred to in Article 5 (7), with a total of more than 50% of the voting rights; or
(d) a commercial corporation in which the managing units of a part-consolidation unit of a State region, managing units of a part-consolidation unit of a State municipality, managing units of a part-consolidation unit of the State, have a voluntary association of municipalities or a municipal part of the capital of Prague, excluding the managing units referred to in § 5 (7), with a total of 20 to 50% of the voting rights. "
3. In Article 7, at the end of point (e), the dot is replaced by a comma and the following points (f) and (g) are added:
"(f) the commercial corporations in which the managing units and the municipal parts of the capital of Prague, excluding the managing units referred to in § 5 (7), have more than 50% of the voting rights,
(g) commercial corporations in which the managing units and the municipal parts of the capital of Prague, excluding the managing units referred to in § 5 (7), have 20 to 50% of the voting rights. "
4. In Article 9 (7), the words "for which the accounts for the Czech Republic are drawn up 'shall be inserted after the words" the accounting year' and the number "3 'shall be replaced by" 2'.
5. In Article 10 (3), the words "for which the accounts for the Czech Republic are drawn up 'shall be inserted after the words" the accounting year' and the number "3 'shall be replaced by" 2'.
6. In Article 15 (3), "September 'is replaced by" November'.
7. In Paragraph 17 (2), the words "controlled person (2) 'are replaced by the words" person referred to in § 6 (3) (a), (c), (6) (4) (a), (c) or 7 (c), (f)'.
8. In Article 18 (1), the words "material influence or" shall be deleted and the words "or, for the inclusion of persons under Article 6 (3) (b), (d), (6) (4) (b), (d) or (7) (d), (g)," shall be inserted after the words "joint influence."
9. In Paragraph 22 (1), the words "below the amount 'are replaced by the words" below the amount', and at the end of the text of the paragraph the words "or the value of which does not exceed the amount of the valuation determined by the consolidated unit of the State or by the municipal part of the capital of Prague to which the claim or liability is shown and published by the Ministry in the listing referred to in § 11 (2) '.
10. in Article 38 (1) (a), the words "after customers" shall be deleted and the words "between customers and suppliers" shall be added at the end of the text of the letter.
11. in Article 40 (3) (e), the words "for which an amount corresponding to their nominal value has been paid at the time of purchase and" deleted and the word "fine" shall be replaced by "command."
12.
Consolidated result of the current accounting year
Item "C.III.A. The consolidated profit or loss of the current financial year" shall include the results of the current financial year of the consolidated units of the State consolidated by the full consolidation method, the simplified full consolidation method and the equity consolidation method. "
13. in Article 44 (2), "C.III.C." is replaced by "C.III.B."
14. Paragraph 45, including the title, reads:
Consolidating reserve
Item "C.III.C. The consolidation reserve" contains accumulated shares of changes in the aggregate amount of other equity, excluding the result of the management. '
15. in Paragraph 50 (a), the words "and loans" shall be inserted after the word "loans."
16. in Article 51 (2) (a), the words "short-term situation and movements" shall be replaced by the words "amounts," the words "towards suppliers," shall be deleted and the words "between customers and suppliers" shall be added at the end of the text of the letter.
17. in Paragraph 61 (a), the words "TOTAL REVENUE" are replaced by the words "Revenue."
18. in Paragraph 61 (b), "Total revenue" is replaced by "Revenue" and "Total costs" is replaced by "Costs."
19. in Paragraph 61 (d), "Result" is replaced by "Consolidated result."
20. in Article 65 (7), "2019" is replaced by "2022."
21. in Annex 2, entry "C.III. The consolidated financial result 'is replaced by" C.III.2., C.III.A. to C.III.D.' in the columns "Current financial year 'and" Past financial year'.
22. in Annex 2, entry "C.III.A. The profit or loss of the current accounting year without equivalence" shall be replaced by "Consolidated profit or loss of the current accounting year."
23. In Annex No 2, the entry "C.III.B. Share of profit or loss in equity 'is deleted.
The current entries C.III.C. and C.III.D. are renumbered as entries C.III.B. and C.III.C.
24. in Annex 3, "C.I.B. Result of the current accounting year without equivalence" the word "Result" is replaced by "Consolidated result."
Transitional provision
For the accounting period beginning before 1 January 2018, Decree No. 312 / 2014 Coll., as effective before the date of entry into force of the Decree, shall apply.
Efficacy
This Decision shall enter into force on 1 January 2018.
Minister:
Ing. Busy v. r.
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Regulation Information
| Citation | Decree No. 396 / 2017 Coll., amending Decree No. 312 / 2014 Coll., on the conditions for drawing up the accounts for the Czech Republic (consolidation decree of the state), as amended |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.11.2017 |
|---|---|
| Effective from | 01.01.2018 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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