Decree No. 408 / 2012 Coll.
Decree amending Decree No. 501 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting as amended, for entities that are banks and other financial institutions, as amended
Valid
Effective from 01.01.2013
Text versions:
01.01.2013
30.11.2012
408
DECLARATION
of 19 November 2012
amending Decree No. 501 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are banks and other financial institutions, 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. and Act No. 304 / 2008 Coll., for the implementation of § 4 (8) of this Act:
Decree No. 501 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are banks and other financial institutions, as amended by Decree No. 473 / 2003 Coll., Decree No. 545 / 2004 Coll., Decree No. 398 / 2005 Coll., Decree No. 350 / 2007 Coll., Decree No. 470 / 2008 Coll. and Decree No. 420 / 2010 Coll., are amended as follows:
1. in Article 2 (1), the following point (k) is inserted after point (j), including footnote 23:
"(k) pension social23),
23) Act No. 426 / 2011 Coll., on Pension Savings, as amended. Act No. 427 / 2011 Coll., on Supplementary Pension Savings, as amended. '
Points (k) and (l) shall be renumbered as points (l) and (m).
2. In Article 2 (2), "(k) and (l) 'is replaced by" (l) and (m)';
3. In Article 2, the following paragraph 4 is inserted after paragraph 3:
"(4) This decree applies, with the exception of Part Five, to the pension fund, the participating fund and the transformed fund for which the pension company keeps separate accounts under the law governing pension savings and the law governing supplementary pension savings. '
Paragraphs 4 and 5 shall become paragraphs 5 and 6.
4. In Paragraph 20 (1), the words "contributions received by participants' shall be replaced by the words" commitments from 'and the words "supplementary insurance' shall be inserted after the words" pension insurance '.
5. In Paragraph 22 (2), the words "and the pension companies behind the funds they are managed 'shall be inserted after the words" Pension funds'.
6. In Paragraph 29 (2), the words "and pension funds' are replaced by the words", pension funds and pension companies behind their managed transformed funds'.
7. In Paragraph 47 (2), the words "and pension funds' are replaced by the words", pension funds and pension companies behind their managed transformed funds'.
8. In Section 64 of the Introductory Part of the provision, the words "and the pension companies' are inserted after the words" pension funds'.
9. In Section 64, the words "and pension savings or supplementary pension savings' shall be added at the end of the text in point (a).
10. in Article 64, the words "or pension, participating and transformed funds" shall be added at the end of the text of point (c);
11. in Paragraph 64 (d), the words "that is to say, an appreciation of the distribution of the profits of the pension fund," shall be deleted;
12. in Article 68a (1), the words "and pension funds" shall be replaced by the words "pension funds and pension companies for funds managed by them."
13. in Paragraph 76 (10), the words "and the pension companies behind them managed by the transformed funds" shall be inserted after the words "the pension fund"; and the words "or the pension company for the latter managed by the transformed fund" shall be inserted after the words "the pension fund";
14. In Annex 4, 37, in the account group, the word "contributions' is deleted and the words" pension savings or supplementary pension savings' are added at the end of the group text.
Efficacy
This Decree shall take effect on 1 January 2013.
Minister:
Ing. Kalousek v. r.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Decree No. 408 / 2012 Coll., amending Decree No. 501 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are banks and other financial institutions, as amended |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.11.2012 |
|---|---|
| Effective from | 01.01.2013 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0