Decree No. 397 / 2017 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 01.01.2018
Text versions:
01.01.2018
29.11.2017
397
DECLARATION
of 20 November 2017
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
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., to implement 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., Decree No. 301 / 2014 Coll., Decree No. 369 / 2015 Coll. and Decree No. 273 / 2017 Coll., are amended as follows:
1. In Article 4 (8), the text "319," is deleted.
2. in Article 22 (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.
3. in Article 25 (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."
4. In Article 31 (a), the words "and loans' shall be inserted after the words" loans'.
5. in Article 32 (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.
6. In Paragraph 45 (1), the comma at the end of point (j) is replaced by a dot and point (k) is deleted.
7. Paragraph 46 shall be deleted, including the title.
8. In Paragraph 71 (3), the words "known purchase price 'are replaced by the words" known valuation'.
9. In Paragraph 71 (4), the words "known valuation 'are replaced by the words" known purchase price'.
10. In Paragraph 71, the sentence "If this collection of a museum character is extended to a case known to have been evaluated, the valuation of that collection of a museum character shall not be changed by the valuation of that case and shall be declared under" A.II.2. Cultural objects. "'
11. in Paragraph 72 (2), the last sentence is deleted;
12. in Paragraph 72 (4), the last sentence is deleted;
13. Paragraph 72 (5) is deleted.
Paragraph 6 shall become paragraph 5.
14. In Annex No 1, in a mandatory template for the State's organisational components, the entry "C.II.3. The reserve fund shall be abolished from the improved economic result '.
15. In Annex 5, item "F. Additional information on the entity's funds', item" B.II.7. The revenue from the sale of the assets of the State with which the Ministry of Defence is responsible 'shall be abolished.
Item B.II.8. is renumbered as item B.II.7.
16. In Annex 5, entry "F. Additional information on the entity's funds' is replaced by" B.II. Creation of the fund 'in the column "CURRENT ACCOUNTING PERIOD' in the text" B.II.8 '.
17. In Annex No 5, entry "N. Additional information to the profit and loss account item" A.I.13. Salary expenses "'is deleted.
18. Annex No 6 is deleted.
Transitional provisions
1. For the accounting period beginning before 1 January 2018, Decree No 410 / 2009 Coll., as effective before the date of entry into force of the Order, shall apply, unless otherwise provided for in point 2.
2. Paragraphs 31 and 72 of Decree No. 410 / 2009 Coll., as effective from the date of entry into force of this Order, may be applied by entities already in the financial statements drawn up on 31 December 2017.
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. 397 / 2017 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 | 29.11.2017 |
|---|---|
| Effective from | 01.01.2018 |
| Effective until | - |
| Status | Valid |
Legal Areas:
Finance
Accounting
The regulation text is for informational purposes only.
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