Decree No. 398 / 2017 Coll.
Decree amending Decree No. 383 / 2009 Coll., on accounting records in the technical form of selected entities and their transmission to the central system of state accounting information and on requirements for technical and mixed forms of accounting records (Technical Decree on accounting records), as amended
Valid
Effective from 01.01.2018
Text versions:
01.01.2018
29.11.2017
398
DECLARATION
of 20 November 2017
amending Decree No. 383 / 2009 Coll., on accounting records in the technical form of selected entities and their transmission to the central system of state accounting information and on requirements for technical and mixed forms of accounting records (Technical Decree on accounting records), as amended
The Ministry of Finance provides pursuant 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., Act No. 221 / 2015 Coll. and Act No. 462 / 2016 Coll., as amended by Act No. 482 / 2004 Coll., Act No. 26 / 2008 Coll. and Act No. 25 / 2015 Coll.:
Decree No. 383 / 2009 Coll., on accounting records in the technical form of selected entities and their transfer to the central system of accounting information of the State and on requirements for technical and mixed forms of accounting records (Technical Decree on accounting records), as amended by Decree No. 434 / 2010 Coll., Decree No. 437 / 2011 Coll., Decree No. 461 / 2012 Coll., Decree No. 472 / 2013 Coll., Decree No. 300 / 2014 Coll., Decree No. 370 / 2015 Coll., Decree No. 447 / 2016 Coll. and Decree No. 274 / 2017 Coll., are amended as follows:
1. In Article 26 (5), the word "recognised 'shall be inserted after the word" approved' and the word "recognised 'shall be inserted after the word" valid'.
2. In Annex No 3a, Part I, after the entry "B.III.10. The current account of the FKSP 'insert the entry" B.III.11 Basic current account of local authorities' units'.
3. In Annex No 3a, Part I, under the heading "B.III.11. The basic current account of the territorial units' in the column" Statement code ', the text "MZA' is inserted.
4. In Annex No 3a, Part I, after the entry "B.III.11. Basic current account of local authorities'" B.III.12. Current accounts of territorial units funds'.
5. In Annex No 3a, Part I, under the heading "B.III.12. The current accounts of the LAGs' funds' are inserted in the column" Statement code '.
6. In Annex No 3a, Part I, 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."
7. In Annex No 3a, Part I, the entry "C.III.B. Share of the equity result 'is deleted.
The current entries C.III.C. and C.III.D. are renumbered as entries C.III.B. and C.III.C.
8. In Annex No 3a, Part I, entry "C.I.1. The pre-tax result" in columns "Normal period" and "Past period" is added the text "V - (sum of N items A.I. to A.III) '.
9. In Annex No 3a, Part I, entry "C.I.2. The result of the current accounting year" in columns "Current period" and "Past period" shall be inserted as "V - N."
10. In Annex 3a, Part I, under the heading "C.I.B. Result of the current accounting year without equivalence '," Result' is replaced by "Consolidated result '.
11. in Annex No 3a, Part I, under the heading "C.I.B. Consolidated profit or loss of the current accounting year without equivalence", in the columns "Normal period" and "Past period", the text "HV item C.I.2. - HV item C.I.A." is added.
Transitional provision
For the accounting year beginning before 1 January 2018, Decree No. 383 / 2009 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. 398 / 2017 Coll., amending Decree No. 383 / 2009 Coll., on accounting records in the technical form of selected entities and their transfer to the central system of the state accounting information and on requirements for technical and mixed forms of accounting records (Technical Decree on accounting records), 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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