Decree No. 403 / 2011 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, as amended by Decree No. 435 / 2010 Coll.
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403
DECLARATION
of 6 December 2011
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, as amended by Decree No. 435 / 2010 Coll.
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. and Act No. 304 / 2008 Coll., for implementation of § 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., is amended as follows:
1. In Section 4 (1) of the introductory part of the provision, the words "including the calculation of the sum items' are inserted after the words" balance sheet items'.
2. In Paragraph 4 (1), the words "Land Fund of the Czech Republic 'shall be added at the end of the text in point (d).
3. in Article 4 (1), point (e) shall be deleted;
4. In Article 4 (2), the words "current accounting year 'shall be inserted after the words" on the balance sheet date' and the word "Brutto 'shall be replaced by" hereinafter referred to as "Brutto'.
5. In Article 4 (3), the words "current accounting year 'shall be inserted after the words" on the balance sheet date', the words "Correction 'shall be replaced by the words" correction' and the words "always with a positive sign 'shall be added at the end of the text of paragraph 3.
6. In Article 4 (4), the words "current accounting year 'are inserted after the words" on the balance sheet date' and the words "Netto 'are replaced by the words" Netto'.
7. In Article 4 (5), the words "in the column Netto 'shall be inserted after the words" in the past', the words "accounting officer 'and the words" adjusted for the amount of the adjustments and adjustments relating to the item (Netto past period)' shall be deleted;
8. In Paragraph 4 (7), the word "accounting officer 'shall be inserted after the word" past'.
9. Paragraph 4 (8) reads as follows:
"(8) The value of the balance sheet items in all columns shall be reported either with a positive or a negative sign on the balances recorded on each synthetic account at the time of drawing up the interim accounts. The value of the balance sheet items in all columns shall be reported on the balance sheet date according to the balances recorded on each of the synthetic accounts by a positive-sign indicative account schedule, with the exception of the synthetic accounts 227, 345, 346, 347, 348, 349, 371, 372, 373, 374, 401, 405, 406, 407, 408, 458, 468, 471, 472 and synthetic accounts of group 43 and 49, which are recorded either with a positive or a negative sign. At the time of drawing up the interim accounts or on the balance sheet date, the synthetic accounts are 336, 341, 342, 343, 344 and 363 to compare the balances of MY DAYS and DAL parties, and the resulting difference shall be:
(a) to the assets positively if the balance of the synthetic account is on MY DATE;
(b) to the liabilities if the balance of the synthetic account is on the DAL side. ';
10. In Paragraph 4, the following paragraph 9 is inserted after paragraph 8:
"(9) The balance of the synthetic account 222 is reported with a negative sign under" C.IV.1. Receipt account of the state's organisational units. '.
Paragraph 9 shall become paragraph 10.
11. in Article 4 (10), the words "in the column Netto" shall be inserted after the words "TOTAL ASSETS";
12. in Article 5 (1) of the introductory part of the provision, the words "including the calculation of the sum and the difference items" shall be inserted after the words "items of the profit and loss account."
13. in Paragraph 5 (1), the words "Land Fund of the Czech Republic" shall be added at the end of the text (d).
14. in Article 5 (1), point (e) is deleted;
15. in Paragraph 5 (2) of the Introductory Part of the Provisions, the words "after tax on an entity" are replaced by the words "the result of the entity's current financial year."
16. in Article 5 (2) (b), the word "accounting" shall be inserted after the word "past."
17. In Article 5, the following paragraphs 5 to 7 are inserted after paragraph 4:
"(5) The value of the items of the profit and loss account shall be reported on the basis of the final balances recorded on individual synthetic accounts either with a positive or a negative sign.
(6) Value of item "C.1. The pre-tax result" is reported with a positive sign if the value of item "B. TOTAL revenue" is greater than the sum of items "A.I. Operating costs," "A.II. Financial costs," "A.II. Transfer costs" and "A.IV. Cost of shared taxes and charges." Item value "C.1. The pre-tax result" shall be reported with a negative sign if the value of item "B. TOTAL COST 'is less than the sum of items" A.I. Operating costs', "A.II. Financial costs'," A.II. Transfer costs' and "A.IV. Cost of shared taxes and charges'.
(7) Value of item "C.2. The profit or loss of the current accounting year" shall be reported with a positive sign if the value of item "B. TOTAL COST 'is greater than that of item" A. TOTAL COSTS'. Item value "C.2. The result of the current accounting year" shall be reported with a negative sign if the value of item "B. TOTAL revenue" is less than the value of item "A. TOTAL COST." '
Paragraph 5 shall become paragraph 8.
18. in Paragraph 5 (8), the words "After tax result" shall be replaced by the words "C.2. The result of the current financial year 'and the words" Result of the current financial year' are replaced by "C.III.1. Result of the current accounting year '.
19. in Article 6 (1), the word "common" shall be inserted after the words "funds after";
20. In Article 6, the words "the current accounting year 'shall be added at the end of the text of paragraph 2.
21. in Article 7 (1), the word "normal" shall be inserted after the word "change after";
22. In Article 7, paragraphs 2 to 5 are deleted and the designation of paragraph 1 is deleted.
23. In Section 11 (2) of the introductory part of the provision, the words "within one accounting year 'are deleted and after the words" in paragraph 1' are inserted the words "for which the transferee of the right of use is entitled to a long-term intangible property which he does not charge as an asset or a technical evaluation of small fixed assets. ';
24. in Article 11 (2), points (a) and (b) are deleted;
25. In Article 11, the sentence "This provision shall not apply to small-scale intangible assets at the end of paragraph 5. 'is added.
26. in Article 11 (6), at the end of the text in point (b), the words "and a technical evaluation of the long-term intangible assets not declared under" A.I.1. shall be added; Intangible results of research and development "to" A.I.3. Valuable rights, ""
27. in Article 11 (6) (d):
"(d)" A.I.8. The organisation account for the technical evaluation of long-term intangible assets "shall include, during the current financial year, a valuation of transactions whose individual valuation is less than the amount laid down in paragraph 2 and which may meet the conditions for the technical evaluation of long-term intangible assets referred to in paragraph 2. If the conditions set out in paragraphs 2 and 5 are met, the entity shall state at the latest on the balance sheet date of the technical evaluation in the relevant asset item. If the conditions set out in paragraphs 2 and 5 are not met, the entity shall indicate the amount of such performance in the relevant cost item. If there is a presumption that the conditions in paragraphs 2 and 5 are met in subsequent financial years, the entity shall state at the latest at the balance sheet date of the technical statement under item" A.I.7. Uncompleted long-term intangible assets. '
28. In Paragraph 12 (1), the word "Items' is replaced by the words" Unless otherwise specified, items' and the words "which simultaneously enter the entity's costs by depreciation 'are deleted.
29. in Article 12 (3) (d), the word 'simplified' shall be inserted after the word 'contains' and the words' during its use 'shall be deleted;
30. In Paragraph 14 (2), the word "movable 'shall be inserted after the word" in particular'.
31. in Article 14 (3) (a), the words "legislation21)" are replaced by the words "legislation15";
(32) footnote 21 is deleted.
33.In Article 14 (3) (e), the words "valued at cost of purchase or replacement 'are deleted.
34. In Article 14 (7), the words ", for example, breeding animals of categories of bovine animals, horses, pigs, sheep, goats and geese, animals of the basic herd of other farmed holdings, such as muflons, taxes, deer and ostrich, and horses, donkeys, mules and mules," shall be deleted and the words "property valued under Section 25 (1) (k) of the Act, except for the technical evaluation referred to under" A.II.3. Construction "shall be deleted. It does not contain the assets listed under" B.I. Stocks "'shall be replaced by" long-term tangible property not declared under "A.II.2. Cultural objects" to "A.II.5. Permanent crops production units"'.
35. in Paragraph 14 (8), the word "in particular" shall be inserted after the word "contains."
36. In Paragraph 14 (9), the words "within one accounting year 'are deleted.
37.Paragraph 14 (10) reads as follows:
"(10) Item" A.II.9. The organisation account shall include, during the current financial year, a valuation of transactions whose individual valuation is lower than the amount set out in paragraph 9 and which may meet the conditions for the technical assessment of fixed assets or small fixed assets referred to in paragraph 9. If the conditions set out in paragraphs 9 and 11 are met, the entity shall state at the latest at the balance sheet date of the technical statement in the relevant asset item. If the conditions set out in paragraphs 9 and 11 are not met, the entity shall state the amount of such performance in the relevant cost item. If there is a presumption that the conditions in paragraphs 9 and 11 are met in subsequent financial years, the entity shall, at the latest on the balance sheet date of the current financial year, provide a technical assessment under item "A.II.8. Unfinished fixed assets. '
38. In Paragraph 14 (11), the words "goods acquired which, before being acquired, have been put into a state of use and do not require assembly by the acquirer 'are replaced by the words" small fixed tangible assets'.
(39) In Paragraph 15 (1), the word "Items" is replaced by the words "Unless otherwise specified," and the words "which, at the same time, enters the entity's costs through depreciation," are deleted.
40. in Article 15 (3) (d), the word "simplified" shall be inserted after the word "contains" and the words "during its use" shall be deleted;
41. In Paragraph 17 (1) (a), the words "in persons with a decisive influence (24)) acquired for the purpose of holding and exercising property rights for more than one year" shall be replaced by "in persons with a decisive influence (24) that the entity has designated to hold and exercise property rights."
Footnote 24 reads:
"24) § 66a of Act No. 513 / 1991 Coll., Commercial Code, as amended."
42. In Paragraph 17 (1) (b), the words "held by an entity for more than one year" shall be replaced by the words "held by an entity for holding and exercising property rights";
footnote 25:
"25) Paragraph 22 (5) of Act No. 563 / 1991 Coll., on Accounting, as amended by Act No. 410 / 2010 Coll. '.
43. In Paragraph 17 (1) (c), the words "with a maturity of more than one year" are replaced by the words "for which an entity intends to hold them to maturity."
44. in Article 17 (1) (d):
"(d)" A.III.5. Fixed-term deposits' include in particular fixed-term deposits with banks with a maturity of more than one year, deposit certificates and deposit certificates, '.
45. in Article 17 (1), points (e) and (f) are deleted;
Point (g) shall be renumbered as point (e).
46. in Article 17 (1) (e), "7" is replaced by "6" and "6" is replaced by "5."
47. in Paragraph 17 (2), "8" is replaced by "7."
48. In Paragraph 18, the present text becomes paragraph 1 and the following paragraph 2 is added:
"(2) The adjustment item does not form part of item" A.III.5. Fixed-term deposits. "'
49. in Paragraph 20 (3) (a), the word "consumption" shall be replaced by "transfer to a warehouse."
50. in Article 20 (3) (c), the word "in particular" shall be inserted after the word "are no longer."
51. In Article 20 (3) (f):
"(f)" B.I.7. The acquisition of goods "shall include the amounts of the goods acquired until they are transferred to the warehouse, '.
2. in Article 20 (3), the following point (g) is inserted after point (f):
"(g)" B.I.8. Goods in stock "contain immovable and movable goods acquired for sale,"
Point (g) shall be renumbered as point (h).
53. In Article 20 (3) (h), the words "and in particular young breeding animals not covered by the entry, fattening animals and, for example, fur animals, fish, bees, poultry (flocks of hens, ducks, turkeys, guinea fowls, geese for fattening), dogs, service horses, all animals in zoos, irrespective of their cost," shall be replaced by the words "and animals not containing entry A.II.7."
54. In Paragraph 22 (1) (f), the words "local authorities, state funds and state organisational units" shall be deleted.
55. in Paragraph 22 (3) (c), the word "in particular" shall be inserted after the word "tax administrator."
56. in Article 22 (3) (d), the word "in particular" shall be inserted after the word "contains."
57. in Article 22 (4) (a), the words "central budgets" are replaced by the words "selected central government."
58. in Paragraph 22 (4) (b), the words "territorial budgets" are replaced by the words "selected local government."
(59) In Article 22 (5) (a), the words "for the organisational units of the State and the local authorities" shall be deleted.
60. in Paragraph 22 (6) (a), the words "refer to the costs in the next" shall be replaced by the words "shall be the costs in the following accounting officers."
(61) In Paragraph 22 (6) (c), the words "In addition, it contains claims for budgets and other relations if" are replaced by the words "It also contains other claims on the basis of which," the words "the amount of performance" shall be deleted and the word "cannot" shall be inserted after the word "the facts."
62. In Article 23 (1), the word "long-term 'is deleted; the word" long-term' is deleted; and the words "except for" A.IV.1. Long-term "A.IV.3. Long-term advance payments', provided for repayable financial assistance, in which no adjustments are made 'shall be deleted.
63. In Article 23 (2), the words "short-term receivables' are entered in the balance sheet in the column" Correction 'for the relevant item of short-term receivables, with the exception of "B.II.2. Receipt notes'," are not made up of debt items "A.IV.3. Long-term advances'," A.IV.5. Long-term claims on instruments co-financed from abroad ', "A.IV.7. Long-term advances on transfers'," B.II.5. Other claims on main activity ', "B.II.6. The available short-term financial assistance,"' shall be deleted, the words "government budget 'shall be replaced by the words" selected central government', the words "local authorities' budget 'shall be replaced by the words" selected local government' and the word "provided 'shall be replaced by the words" Short term provided'.
Article 64 (24) shall be deleted, including the title.
65. Paragraph 25, including the title, reads:
Short-term financial assets
(1) Item
(a) "B.III.1. Property securities for trading" includes securities and equity shares that an entity has designated for trading, in particular investment company shares and units,
(b) "B.III.2. Debt securities to trading" includes debt securities that an entity has designated to trading.
(2) Item
(a) "B.III.5. Other current accounts" include foreign funds for the organisational units of the State and of the local authorities, funds for wages transferred at the end of the financial year, contributions organisations, state funds and the Land Fund of the Czech Republic, and in particular European Union and National Fund funds for the Ministry of Finance ("the Ministry '),
(b) "B.III.6. The accounts of the assets managed" contain funds in the accounts of the Treasury of the State Financial Assets and the liquidity management account of the Treasury of the Ministry,
(c) "B.III.7. General accounts" shall include, in particular, funds in bank accounts managed under sovereign debt with the Ministry;
(d) "B.III.8. The tax-sharing and split-management accounts" contain funds in bank accounts used in the context of the budgetary allocation of taxes, including funds in bank accounts, of the State and of the Land Fund of the Czech Republic, which manage those funds and fulfil obligations to the State budget under another legislation,
(e) "B.III.9. Current account" contains funds from contributory organisations for both main and economic activity, for territorial units and organisational units of the State, funds under other legislation and for economic activity, and funds from the Land Fund of the Czech Republic, with the exception of funds contained under item "B.III.8. Tax-sharing and divided management accounts';
(f) "B.III.10. The current account of the FKSP 'shall contain, for the organisational units of the State, the contribution organisations and the State funds under another legislation, the resources of the Fund for Cultural and Social Needs.
(3) Item
(a) "B.III.11 The basic current account of the territorial units" contains the funds in the basic current account of the territorial units,
(b) "B.III.12 The current accounts of the LAGs' funds" include funds from LAGs' funds and funds from LAGs,
(c) "B.III.13. The current accounts of the State Funds" shall include funds in the bank account for the State Funds, with the exception of those included under "B.III.5. Other current accounts' and" B.III.10. Current account of the FKSP ',
(d) "B.III.14 Current accounts of State Organisational Funds' contains funds of State Organisational Funds,
(e) "B.III.16. Money on the road" contains funds transferred between bank accounts or between bank account and treasury. "
66. Paragraph 26 (1) is deleted.
Paragraphs 2 and 3 shall be renumbered paragraphs 1 and 2.
67. In Article 26 (1) (a), the words "except for the losses of donated fixed assets," shall be deleted and the words "for the purpose of conferral" shall be inserted after the words "property in the administration or free of charge of the transferee."
68. in Article 26 (1) (b), the words "sources of privatisation under the law" shall be replaced by the words "source of cover under the law" and the words "as amended," shall be deleted;
69. in Paragraph 26 (1), the comma shall be replaced by a dot at the end of point (c) and point (d) shall be deleted;
70. In Article 26 (2) (a), the number "5" is replaced by "4" and the word "unrealised" is replaced by "under Article 70 (3) in the case of securities or shares not measured at fair value or equivalent."
71. in Article 26 (2) (b) and (c):
"(b)" C.I.5. Valuation differences at initial application of the method "contains valuation differences from initial use and changes in the accounting method as a result of changes in legislation,
(c) "C.I.6. Other valuation differences' include valuation differences, in particular from the revaluation of assets pursuant to Sections 59 and 64, '.
72. In Article 26, the following point (d) is added at the end of paragraph 2:
"(d)" C.I.7. Corrections to past periods' shall include corrections to past financial years which are significant and would affect the amount of profit or loss in previous financial years; each individual correction of at least 0,3% of the net asset value for the previous financial year or the amount of CZK 260 000 shall be considered significant. "
Article 73 (28) and (29), including the headings, read:
Result
(1) entry "C.III.1. Result of the current accounting year" contains the sum of the results of the main and economic activities reported under "C.2. Result of the current accounting year" in profit and loss account.
(2) Item "C.III.2. The result of the approval procedure 'shall contain the result of the last accounting year until the decision of the competent authority.
(3) The heading "C.III.3. Undistributed profit, unpaid loss of past years" includes undistributed gains and unpaid losses of past financial years.
Revenue and expenditure account for the budgetary management
(1) Item "C.IV.1. The income account of the state's organisational units" contains the state's income status.
(2) Item "C.IV.2. The special expenditure account" shall include, for the organisational units of the State, the expenditure incurred.
(3) Heading "C.IV.3 The State Budget Management Account" contains the final balance of the account showing the deficit or surplus of the State Budget with the Ministry.
(4) Item "C.IV.4 Aggressive revenue and expenditure of past periods" includes, for the organisational units of the State, accumulated revenue and expenditure of the budget management of past financial years and, for the Ministry, also the final balance of the account showing the deficit or surplus of the state budget of past periods. "
74. In Paragraph 30, "II 'is replaced by" I';
75. in Article 31 (a), the number "III" is replaced by "II" and the words "at the Ministry and local authorities" are deleted;
76. In Paragraph 31 (b), "III" is replaced by "II," the words "bonds issued" are replaced by the words "Long-term liabilities on bonds issued," the words "Ministry and local authorities" are deleted and the word "(values)" is deleted.
77.In Article 31 (c), "III" is replaced by "II," "6" is replaced by "5," and the words "for the Ministry, local authorities and organisational units of the State" are deleted.
78.In Article 31 (d), "III" is replaced by "II," "7" is replaced by "6" and "for the organisational units of the State and of the local authorities" is deleted.
79.In Article 32 (1) (a) and (b), "IV" is replaced by "III."
80. In Paragraph 32 (1) (c), "IV" is replaced by "III," the words "Short-term bonds issued" are replaced by the words "Short-term bond liabilities issued" and the words "Ministry and local authorities" are deleted.
81. In Articles 32 (2) (a), 32 (6), 32 (7) (c) and (d) and 32 (8), "IV" is replaced by "III."
82. in Paragraph 32 (2) (b), "IV" is replaced by "III" and the words "at the Ministry and local authorities" shall be deleted;
83.In Paragraph 32 (2) (c), "IV" is replaced by "III" and "8" is replaced by "7."
84.In Paragraph 32 (2) (d), "IV" is replaced by "III" and "12" is replaced by "11."
85. in Paragraph 32 (2) (e), "IV" is replaced by "III" and "13" is replaced by "12."
86. in Article 32 (3) (a), "IV" is replaced by "III" and "14" is replaced by "13."
87.In Paragraph 32 (3) (b), "IV" is replaced by "III" and "15" is replaced by "14."
88.In Paragraph 32 (4) (a), "IV" is replaced by "III" and "17" is replaced by "16."
89.In Paragraph 32 (4) (b), "IV" is replaced by "III" and "18" is replaced by "17."
90. in Paragraph 32 (4) (c), "IV" is replaced by "III" and "19" is replaced by "18."
91. in Article 32 (5), the following point (a) is inserted:
"(a)" D.III.20 Liabilities to persons outside the selected government "shall include liabilities to persons who are not selected entities by way of subsidies, grants, contributions, subsidies, benefits, non-refundable financial assistance, support or cash donations, '.
Points (a) and (b) shall be renumbered points (b) and (c).
92.In Paragraph 32 (5) (b), "IV" is replaced by "III" and "central budgets" is replaced by "selected central government."
93.In Article 32 (5) (c), "IV" is replaced by "III" and "Territorial budgets" are replaced by "selected local government institutions."
94.In Article 32 (7) (a), the number "IV" is replaced by "III" and the words "for the organisational units of the State and of the territorial authorities" are deleted.
95.In Article 32 (7) (b), "IV" is replaced by "III" and "Ministry and local authorities" is deleted.
96.In Article 32 (9) (a), "IV" is replaced by "III" and the word "accounting officer" is inserted after the word "common."
97. In Paragraph 32 (9) (b), "IV" is replaced by "III" and "in the next" is replaced by "in the following accounting officer."
99. in Paragraph 32 (9) (c), 'IV' is replaced by 'III', 'Other' is inserted after 'It contains', 'Budget and other relations' is deleted and 'III' is replaced by 'II';
99. In Paragraph 33 (1) (a), the comma shall be replaced by "a" and "and the purchase price of small fixed assets purchased or created by their own activities" shall be deleted.
100. In Paragraph 33 (1) (b), the words "when sold in its own stores' are inserted after the words" goods sold '.
101. In Paragraph 33 (1), the following points (c) to (e) are inserted after point (b):
"(c)" A.I.5. Activation of fixed assets "includes a reduction in the entity's cost of producing or acquiring fixed assets under the entity's own control;
(d) "A.I.6. Activation of circulation assets" includes a reduction in the cost of the entity in respect of the production or acquisition of circulation assets under the entity's own control;
(e) "A.I.7. The change in stocks of own production" shall include costs or reductions in costs due to the increase or decrease in stocks of own production during the current accounting year, '.
Point (c) shall be renumbered as point (f).
102. In Paragraph 33 (1) (f), "7 'is replaced by" 10'.
103. In Article 33, at the end of paragraph 1, the dot is replaced by a comma and the following points (g) and (h) are added:
"(g)" A.I.11. The activation of internal organisational services "includes a reduction in the entity's costs, in particular, in intra-organisational transport and other performance performed for its own use,
(h) "A.I.12. Other services' include in particular the costs of bank charges and other services which do not have the character of financial costs, not covered by" A.I.8. Repair and maintenance 'to "A.I.11. Activation of internal organisational services'. '
104. In Paragraph 33 (2) (a), "9" is replaced by "13" and the words "and compensation for temporary incapacity for work" are added at the end of the text.
105. In Paragraph 33 (2) (b), "11 'is replaced by" 14'.
106. In Article 33 (2), the following point (c) is inserted after point (b), including footnote 36:
"(c)" A.I.15 Other social insurance 'includes, in particular, the costs of compulsory accident insurance for workers under another legislature36) and the costs of voluntary social insurance,
36) Act No. 266 / 2006 Coll., on staff accident insurance, as amended. '
Points (c) and (d) shall be renumbered points (d) and (e).
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Regulation Information
| Citation | Decree No. 403 / 2011 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, as amended by Decree No. 435 / 2010 Coll. |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 19.12.2011 |
|---|---|
| Effective from | 01.01.2012 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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