Decree No. 402 / 2005 Coll.
Decree implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for the Land Fund of the Czech Republic
Valid
Order
Effective from 01.01.2006
Text versions:
01.01.2006
05.10.2005
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402
DECLARATION
of 22 September 2005
implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for the Land Fund of the Czech Republic
According to Section 37b of Act No. 563 / 1991 Coll., on Accounting, as amended, ("the Act '), the Ministry of Finance provides for the implementation of Sections 4 (8) and 28 (1):
SUBJECT MATTER OF ADJUSTMENT AND SCOPE
This decree provides:
(a) the extent and method of drawing up the accounts;
(b) the layout, labelling and content of the items of assets and other assets, liabilities and other liabilities in the accounts;
(c) the layout and content of the explanatory and supplementary information in the Annex in the financial statements;
(d) the indicative statement of account;
(e) accounting methods.
The decree covers the Land Fund of the Czech Republic1 (hereinafter referred to as the Fund).
FINANCIAL CONCLUSION
(K § 4 (8) of the Act)
Scope and method of drawing up the accounts
(1) The accounts of the Fund shall include a balance sheet (balance sheet) and an annex.
(2) Assets and other assets, liabilities and other liabilities are included in the balance sheet (balance sheet). The arrangement and labelling of balance sheet items (balance sheet) are set out in Annex 1 to this decree.
(3) The profit and loss account of the Fund is not drawn up.
(4) The Annex explains and complements the information contained in the balance sheet (balance sheet).
(1) In the balance sheet (balance sheet), the items listed in Annex 1 to this decree are shown separately and in the order laid down. Further detailed breakdowns of these items may be made provided that the specified arrangement is maintained.
(2) Balance sheet (balance sheet) items are identified by a combination of the large letters of the Latin alphabet, Roman numerals and Arab numerals and by the name of the entry; items can be broken down into subheadings.
(3) Each balance sheet item (balance sheet) also contains information on the amount of this item reported for the immediately preceding financial year (hereinafter referred to as the "previous financial year"). Where the information provided for the previous financial year and the current financial year is not comparable, the information for the previous financial year shall be adjusted in the light of the significance of Article 19 (6) of the Act and the Annex shall justify this adjustment.
(4) Balance sheet (balance sheet) items for which there are no figures for the current and previous financial years shall not be reported.
(5) The accounts are drawn up in units of Czech currency and individual items are recorded in thousands of CZK. The items "Total assets" and "Total liabilities" must be equal to.
Content definition of certain balance sheet items (balance sheet)
Long-term assets
(1) The heading "A. Long-term assets" includes the purchase price of intangible and tangible assets which serve the operational activities of the Fund.
(2) The item "A.I. Long-term intangible assets" contains in particular software, valuable rights and other long-term intangible assets, with a period of validity of more than one year and from the amount of the price determined by the entity, subject to compliance with the conditions laid down by law, in particular by respecting the principle of significance and faithful and fair display of the property.
(3) Long-term intangible property becomes acquired property placed in a state of eligible use, meaning the completion of the acquired property and the fulfilment of the specified functions and obligations laid down by the legislation governing its use.
(4) Item "A.I.4. Uncompleted long-term intangible assets" shall include purchased long-term intangible assets while they are being acquired until they are put into a state of eligible use.
(5) Item "A.I.5. The advances provided for long-term intangible assets" include short-term and long-term advances granted for the acquisition of long-term intangible assets.
(6) The heading "A.II.1. Land" includes land owned by the Fund, irrespective of their cost.
(7) The heading "A.II.2. Construction" contains, regardless of the valuation and usability of construction (2), including buildings, flats and non-residential premises defined as units under special legislation and other construction works under special legislation owned by the Fund.
(8) Item "A.II.3. Separate movable goods and sets of movable goods" contain separate movable goods and sets of movable goods with separate technical and economic determination with a period of validity of more than one year and from the amount of the valuation determined by the entity, subject to compliance with the obligations laid down by law, in particular by respecting the principle of significance and faithful and fair display of property.
(9) The heading "A.II.4. Works of art and articles" includes works of art which are not part of the construction, movable cultural monuments (3), articles of cultural values4) and similar movable goods owned by the Fund, irrespective of the cost.
(10) Heading "A.II.5. Other fixed assets" contains fixed assets which, by their nature, are not included in previous items.
(11) Item "A.II.6. Uncompleted tangible fixed assets" shall include the acquired tangible assets during their acquisition until they are put into a state of use.
Property of the Fund taken over for privatisation
(1) The item "B.I. Property of the Fund" contains the balance of assets taken over by the Fund after withdrawal from the privatisation contract at the end of the balance sheet date.
(2) The item "B.II. Property of the Lease Fund" contains assets owned by the Fund, taken over after the withdrawal from the privatisation contract at the end of the balance sheet and leased on the basis of concluded lease contracts.
Financial assets
(1) Item "C.I.2. Bank accounts' shall include cash balances of funds intended solely for the payment of all costs associated with the operation of the Fund, including the social fund funds.
(2) Item "C.I.3. The bank accounts of the special funds' shall contain the cash balances resulting from each asset privatisation operation resulting from the Statute of the Fund, minus the transfer of funds to cover the costs associated with the operational activities of the Fund.
(3) The heading "C.I.7. Securities and deposits" includes equity contributions of the Fund in equity and limited liability companies.
Claims
(1) Item "C.II.1. Claims abroad" shall include claims on debtors who have their head office abroad when delivery is completed within the meaning of the relevant provisions of the commercial relations contract.
(2) Item "C.II.2. The domestic claims" shall include claims on debtors who have their head office in the country when supplies are completed within the meaning of the relevant provisions of the contract in the field of commercial obligations.
Equity
(1) The heading "A.I. Capital" contains the capital position of the Fund as allocated for its operational activities by the privatisation fund at the cost of fixed assets.
(2) The heading "A.II.1. privatization fund" includes the balance of the privatisation resources under the special legislation after deduction of the operating costs incurred and acquisition of fixed assets for the operation of the Fund.
(3) Item "A.II.2. Other funds' shall include the balance of other financial resources generated or managed by the Fund under specific rules. The Fund shall decide on a more detailed breakdown of this item under its responsibility.
Commitments
(1) Item "B.I.1. Suppliers" contain commitments arising from contracts concluded by the Fund with the acquirer of privatised assets in direct sale of assets or taken over with privatized assets (a. s. established by the National Property Fund of the Czech Republic) in order to eliminate environmental damage arising prior to privatisation under special legislation. This appropriation also includes commitments from the Fund towards suppliers in respect of the operational activities of the Fund.
(2) Item "B.I.2. The notes to be paid" contains the debt notes issued by the foreign and accepted foreign in their use to satisfy the obligations to the creditor.
(3) The item "B.I.10. Issued bonds" expresses the balance of the issued bonds at the level of the respective issue.
Arrangements and content of the explanatory and supplementary information in the notes in the financial statements
Arrangements of information in the notes in the financial statements
The Annex shall be drawn up in a descriptive manner or in the form of tables to ensure the clarity and clarity of the information submitted. Part of the Annex is an overview of the creation and use of the privatisation fund.
Content of the information in the notes in the financial statements
(1) In the Annex, the Fund shall provide the information referred to in Article 18 (2) of the Act, in particular a description of the organisational structure and changes to it during the previous financial year, the names and surnames of the members of the statutory and supervisory body at the balance sheet date, the average number of employees, of which managers, the personnel costs incurred per employee and of which managers, the remuneration of the statutory and supervisory body (aggregated data, not individual staff data).
(2) To the items of the claims shown in the balance sheet, the Fund will set out in an annex the fair value of those claims, which is supported by their actual creditworthiness on the basis of the entity's qualified estimate.
(3) The Fund will set out in the Annex the relevant information concerning claims and liabilities, in particular after maturity, and explain any significant event that occurred between the balance sheet date and the time when the accounts are drawn up in accordance with Article 19 (5) of the Act.
(4) In the Annex, the Fund shall comment on those items of the privatisation fund which have significantly affected its final balance during the previous financial year.
Overview of the creation and use of the privatisation fund
(1) The inventory of the creation and use of the privatisation fund is broken down into Sections A, B, C, D and contains data on revenue (revenue) and use (expenditure) of the means of privatising assets under the Fund's activities under specific rules and for the purpose of securing the Fund's own operational activities on the basis of an approved budget for the relevant financial year.
(2) Section A lists the initial status of the privatisation fund on the first day of the financial year and the individual items which, by virtue of legislation, increase the status of the privatisation fund.
(3) Section B lists items that reduce the amount of resources from the privatisation of assets. The operational costs of the Fund shall be reported separately.
(4) Section C lists the final balance of the privatisation fund at the balance sheet date. This item is equal in the balance sheet (balance sheet) to item "A.II.1. Privatization Fund '.
(5) Section D lists the costs incurred in the operation of the Fund, broken down by species, including expenditure on the acquisition of fixed assets.
DIRECTIONAL ACCOUNTING PERSONS AND ACCOUNTING METHODS
Indicative chart of account
(K § 4 (8) of the Act)
The accounting groups of the indicative chart are listed in Annex 3 to this decree.
(1) Within the accounting groups listed in Annex 3 to this Order, the Fund will apply synthetic accounts ending in numerical characters 0 to 9.
(2) The organisation and content of synthetic accounts within the accounting groups of the indicative chart shall be chosen by the Fund under its responsibility in the accounting schedule.
(3) Within the relevant synthetic accounts, the Fund shall treat the creation of analytical accounts taking into account the specific needs of ensuring clear and conclusive supporting documents for drawing up the accounts and other information on the activities and assets owned or managed by the Fund under specific regulations.
Accounting methods
(Articles 4 (8) and 28 (1) of the Act)
Basic method of accounting for the Fund
(1) The accounts of the Fund are organised in two separate headings. Under the first heading, the operating and acquisition costs of fixed assets related to the security of the entity's operational activities are accounted for within its scope by the legislation (1). The second heading includes accounting cases concerning the transfer of assets for privatisation and its privatisation under special rules. These two headings are linked to the internal clearing account and constitute, in aggregate, the accounts of the Fund as entities within the meaning of the law.
(2) The fund is an entity that does not recognise the result of the business. The costs (expenses) for the provision of operational activities are covered by the privatisation fund, the revenues (revenues) of the fund increase the privatisation fund.
(3) Material intended exclusively for the operational activities of the Fund shall be charged when it is acquired into consumption. This material shall be recorded in the lists of such assets and shall be subject to inventory during storage, in order to protect it.
(4) Small intangible assets and small tangible assets intended to secure the operational activities of the Fund with a period of validity of more than one year, in the valuation determined by the entity, up to the amount specified for the long-term intangible and tangible assets, shall be charged on acquisition for expenses. This property shall be recorded in off-balance-sheet accounts and shall be subject to inventory until its disposal.
(5) Account class 5 accounts - Costs shall be accounted for solely by the cost of securing the operation of the Fund. These costs shall be defined and limited in substance by the approved budget of the Fund.
(6) Expenditure on the acquisition of fixed assets for the operational activities of the Fund reduces the privatisation fund and increases the capital of the Fund.
(7) The purchase price of the long-term assets serving the operational activities of the Fund shall be settled at the disposal of the Fund by sale or liquidation on the basis of capital.
(8) For privatisation claims, the relevant account of a particular borrower may be charged as passive items
(a) advances received (guarantees) paid by the debtor in advance of the conclusion of the purchase contract for the purchase of the privatized assets;
(b) the amounts received for so-called developed projects where the buyer did not sign the transfer protocol and take over the privatized assets but paid for the assets.
(9) Passive items in the accounts of claims on specific debtors reduce the total amount of claims settled on the balance sheet of privatised entities in cases where the Fund has taken over the assets of privatised entities and has made sales under approved privatisation projects.
(10) The Fund shall charge real estate for agricultural or forestry production, which has gone into the management of the Fund from the Act (5), on the off-balance sheet. When searching for this property, the updated updated data from the cadastral offices on the ownership certificates shall be introduced into the Fund's accounts at least four times a year for land, buildings and buildings on an ongoing basis. Construction and land shall be separately accounted for in the analytical record.
Write-off of assets of the Fund
The fund doesn't write off the assets.
Accounting for the creation and use of the privatisation fund
(1) The Fund's accounting system is based on continuity in the balance sheets of the original State bodies. The assets of the privatised entities that are transferred to the Fund and increasing the privatisation fund must be evidenced by the accounts of the privatized entity drawn up in accordance with the accounting rules, inventories and inventories. An annex to the accounts shall include an overview of the rights of industrial or other intellectual property; the assets which are not kept in the accounts of the privatized entity on balance sheet accounts must be separately disclosed.
(2) The assets to be privatised, which are transferred to the Fund under the legislation, are the source of the privatisation fund.
(3) The Fund also accounts for the proceeds of the sale of the buildings and land under its management, which it accounts for on the off-balance sheet, in favour of the privatisation fund.
(4) The use of the Fund's assets under the legislation with the exception of renting it reduces the privatisation fund.
(5) When the assets of the Fund are leased to another entity, a reduction in the assets of the Fund and an increase in the assets of the Fund are recorded. At the date of termination of the contract for the lease of assets of the Fund to another entity, the Fund shall take over the balance sheet of the privatised assets after settlement of the result of the management at the end of the contract.
(6) In all other acts of privatisation (for example, when withdrawing from purchase contracts, renting out or entering into property), it is a mandatory basic control element of the entire inventory process of assets and liabilities.
Methods of valuation of the assets of the Fund
(1) Securities and shares in the assets of the Fund are valued at cost. The fair value of securities and receivables to be traded by law on the balance sheet date shall be expressed by the Fund in the notes in the financial statements.
(2) Privatised assets in the Fund Property Account shall be valued cumulatively at a cost equal to the difference between total assets and foreign sources of the privatized entity. The balance sheet (balance sheet) of the privatized entity is the basis for drawing up the accounting document and provides a clear overview of the valuation and structure of the assets of the privatized entity. The analytical records shall be kept separately by individual privatised entities.
(3) The fund's long-term assets are valued in the accounts according to the financial statements of the transferor or the fair value (6) if the remaining price of the transferred or newly found fixed assets is unknown. When determining the fair value of such assets, it is based on a qualified estimate determined by the entity.
(4) Land under the management of the Fund in the cadastral area with digitisation shall be valued according to the individual assigned soil environmental units, for land without digitisation the average price of land of the cadastral area.
(5) The assets of the Fund leased to another entity are valued according to the balance sheet of the privatized entity.
Accruals
(1) The Fund covers costs substantially in the period in which the costs were incurred. The Fund shall not charge any future expenditure, expenditure, revenue and revenue.
(2) For example, where it is not possible to determine the final amount of liabilities by the date of the closure of the books, the FUND shall only charge in the dubious accounts of active and passive funds in cases that cannot be accounted for as current claims (dubious accounts active).
TRANSITIONAL, REPEAL AND FINAL PROVISIONS
The financial statements for the financial years beginning before the date of application of this decree shall be drawn up in accordance with Decree No. 506 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities of the National Property Fund of the Czech Republic and the Land Fund of the Czech Republic, as amended by Decree No. 478 / 2003 Coll.
The following shall be deleted:
1. Decree No. 506 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities National Property Fund of the Czech Republic and Land Fund of the Czech Republic.
2. Decree No. 478 / 2003 Coll., amending Decree No. 506 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities of the National Property Fund of the Czech Republic and the Land Fund of the Czech Republic.
Efficacy
This Decree shall take effect on 1 January 2006.
Minister:
Sobotka v. r.
Příloha č. 1
Annex No 1 to Decree No 402 / 2005 Coll.
Balance sheet item arrangement (balance sheet)
TOTAL ASSETS
| A. | Dlouhodobý majetek | |
| AI. | Dlouhodobý nehmotný majetek | |
| A.I.1. | Software | |
| 2. | Ocenitelná práva | |
| 3. | Ostatní dlouhodobý nehmotný majetek | |
| 4. | Nedokončený dlouhodobý nehmotný majetek | |
| 5. | Poskytnuté zálohy na dlouhodobý nehmotný majetek | |
| A.II. | Dlouhodobý hmotný majetek | |
| A.II.1. | Pozemky | |
| 2. | Stavby | |
| 3. | Samostatné movité věci a soubory movitých věcí | |
| 4. | Umělecká díla a předměty | |
| 5. | Jiný dlouhodobý hmotný majetek | |
| 6. | Nedokončený dlouhodobý hmotný majetek | |
| 7. | Poskytnuté zálohy na dlouhodobý hmotný majetek | |
| B. | Majetek převzatý k privatizaci celkem | |
| B.I. | Majetek Fondu | |
| B.II. | Majetek Fondu v pronájmu | |
| C. | Oběžná aktiva | |
| C.I. | Finanční majetek celkem | |
| C.I.1. | Peníze | |
| 2. | Bankovní účty | |
| 3. | Bankovní účty zvláštních peněžních prostředků | |
| 4. | Vklady v zahraniční měně v tuzemských | |
| 5. | Peníze na cestě | |
| 6. | Peněžní prostředky v zahraniční měně na cestě | |
| 7. | ||
| 8. | Ceniny | |
| C.II. | Pohledávky celkem | |
| C.II.1. | Pohledávky v zahraničí | |
| 2. | Pohledávky tuzemské | |
| 3. | Poskytnuté provozní zálohy | |
| 4. | Sociální zabezpečení a zdravotní pojištění | |
| 5. | Daň z příjmů | |
| 6. | Ostatní přímé daně | |
| 7. | Ostatní daně a poplatky | |
| 8. | Jiné pohledávky | |
| D. | Přechodné účty aktivní | |
| D.I. | Dohadné účty aktivní |
TOTAL Liabilities
| A. | Vlastní kapitál | |
| AI. | Základní kapitál | |
| A.II. | Finanční a zvláštní fondy | |
| A.II.1. | Fond privatizace | |
| 2. | Ostatní fondy | |
| B. | Cizí zdroje | |
| B.I. | Závazky celkem | |
| B.I.1. | Dodavatelé | |
| 2. | Směnky k úhradě | |
| 3. | Zaměstnanci | |
| 4. | Ostatní závazky k zaměstnancům | |
| 5. | Závazky ze sociálního a zdravotního pojištění | |
| 6. | Daň z příjmů | |
| 7. | Ostatní přímé daně | |
| 8. | Ostatní daně a poplatky | |
| 9. | Ostatní závazky | |
| 10. | Emitované dluhopisy | |
| 11. | Bankovní úvěry | |
| C. | Přechodné účty pasivní | |
| C.I. | Dohadné účty pasivní |
Příloha č. 2
Annex No 2 to Decree No 402 / 2005 Coll.
Arrangements of items for the overview of the creation and use of the privatisation fund
| A. | TVORBA FONDU | |
| AI. | Počáteční stav fondu privatizace | |
| A.I.1. | Nabytí majetku privatizovaných subjektů | |
| 2. | Podíl na zisku akciových a jiných obchodních společností | |
| 3. | Ziskové rozdíly z prodeje | |
| 4. | Podíl na likvidačním zůstatku společností (přebytek) | |
| 5. | Přijaté nájemné z pronájmu majetku Fondu | |
| 6. | Přijaté bankovní úroky z vkladových účtů | |
| 7. | Přijaté tržby z prodeje a likvidace majetku v provozní činnosti Fondu | |
| 8. | Podíl z prodeje a transformace majetku Fondu | |
| 9. | Ostatní | |
| A.II. | Tvorba fondu celkem (pol. A.I.l. až A.I.9.) | |
| B. | POUŽITÍ FONDU | |
| B.I.1. | Provozní a investiční náklady na činnost Fondu (pol. D) | |
| 2. | Převod majetku na | |
| 3. | Převod majetku pro účely zdravotního a sociálního pojištění | |
| 4. | Podíl na ztrátě obchodních společností | |
| 5. | Ztrátové rozdíly z prodeje | |
| 6. | Podíl na likvidačním zůstatku společností | |
| 7. | Plnění závazků podniků určených k privatizaci | |
| 8. | Vyrovnání nároků oprávněných osob podle právních předpisů | |
| 9. | Podíl z prodeje a transformace majetku Fondu | |
| 10. | Ostatní | |
| B.II. | Použití fondu celkem (pol. B.I.1. až B.I.10.) | |
| C. | Zůstatek fondu privatizace (pol. A.I.+ A.II.- B.II.) | |
| D. | Náklady na zabezpečení provozní činnosti Fondu | |
| D.I. | Spotřeba materiálu a služeb | |
| D.I.1. | Spotřeba materiálu | |
| 2. | Spotřeba energie | |
| 3. | Opravy a udržování | |
| 4. | Cestovné | |
| 5. | Náklady na reprezentaci | |
| 6. | Ostatní služby | |
| 7. | Náklady na realizaci privatizačních projektů | |
| D.II. | Osobní a sociální náklady | |
| D.II.1. | Mzdové náklady | |
| 2. | Zdravotní a sociální pojištění | |
| 3. | Tvorba sociálního fondu | |
| 4. | Ostatní sociální náklady | |
| D.III. | Finanční náklady | |
| D.III.1. | Daně a poplatky | |
| 2. | Pokuty a penále | |
| 3. | Manka a škody | |
| 4. | Ostatní finanční náklady | |
| DIV. | Pořízení dlouhodobého majetku |
Příloha č. 3
Annex No 3 to Decree No 402 / 2005 Coll.
Indicative chart of account
Accounting class 0 - Long-term assets for the operational activities of the Fund and assets taken over by the Fund for privatisation
Accounting group
01 - Long-term intangible assets
02 - Long-term tangible assets other than land, works of art and objects of cultural value
03 - Land, works of art and objects of cultural value
This is the total amount of subordinated mutual member accounts that meet the criteria for Tier 1.
05 - Advances on long-term assets granted
06 - Property taken over by the Fund for privatisation
Accounting Class 2 - Financial accounts and settlement relationships for the privatisation circuit
Accounting group
20 - Securities and shares in s. r. o.
The amount to be reported in column 060 of this row:
22 - Bank accounts in foreign currency
This is the total amount of subordinated mutual member accounts that meet the criteria for Tier 2.
This is the amount of subordinated mutual member accounts that meet the criteria for Tier 1.
25 - Commitments
26 - Exchange liabilities
28 - Exchange claims
29 - Internal settlement
Accounting class 3 - Accounting relationships, money, prices and bank accounts for operating activities
Accounting group
31 - Claims
32 - Commitments
33 - Settlement relations with staff and institutions
34 - Tax accounting
35 - Bank accounts
36 - Money and money on the way
38 - Transitional accounts of assets and liabilities
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Regulation Information
| Citation | Decree No. 402 / 2005 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for the Land Fund of the Czech Republic |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 05.10.2005 |
|---|---|
| Effective from | 01.01.2006 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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