Decree No. 435 / 2010 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
Valid
Order
Effective from 01.01.2011
Text versions:
01.01.2011
31.12.2010
435
DECLARATION
of 23 December 2010
amending Decree No. 410 / 2009 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for certain selected entities
According to Section 37b (1) of Act No. 563 / 1991 Coll., on Accounting, as amended by Act No. 304 / 2008 Coll., for implementation of 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, is amended as follows:
1. In Paragraph 3 (5), "in thousands of CZK 'is replaced by" in CZK, with an accuracy of two decimal places' and the second sentence, including footnote 9, is deleted.
2. In Paragraph 10, the dot is replaced by a comma at the end of paragraph 3 and the words "except for classified information which cannot be shown in the financial statements due to its content. In the case of classified information that cannot be shown in the financial statements due to its content, the entity does not provide explanatory and supplementary information in the Annex. ';
3. Paragraph 22 (4), including footnote 28, reads as follows:
"(4) Item
(a) "B.II.16. The central budget claims' include, in particular, claims on subsidies, grants, contributions, subsidies, benefits, non-refundable financial assistance, support or cash donations, for entities which are the organisational units of the State, the contribution organisations established by them and the State funds, including the Land Fund of the Czech Republic,
(b) "B.II.17. Receipts on territorial budgets' shall include, in particular, claims on subsidies, grants, contributions, subsidies, benefits, non-refundable financial assistance, support or donations, for accounting units which are counties, municipalities, voluntary communes, their established contribution organisations and regional councils of cohesion regions,
(c) "B.II.18. Claims on members of the association" shall include claims on participants of the association without legal personality (28).
28) § 829 et seq. of the Civil Code. '.
4. In Paragraph 23 (2), the word "subsidy 'is replaced by" transfers'.
5. In Paragraph 26 (1), the word "subsidies' is replaced by" transfers'.
6. in Article 26 (2) (a), the words "or the transferred long-term assets, gains or losses of donated fixed assets and gains or losses of circulation assets" shall be replaced by the words "free of charge or transferred long-term assets, with the exception of losses of long-term assets, and the increase or loss of long-term assets due to a change in ownership or by a transfer under other legislation, if they are not recognised as other own funds items and, in the case of the organisational components of the State, the subsidy received for the acquisition of fixed assets under other legislation."
7. In Article 26 (2) (c), the word "Subsidy 'is replaced by" Transfers' and the words "received 'are inserted after the word" contains'.
8. In Paragraph 26 (2), at the end of the text in point (c), the words "for certain selected entities except the organisational units of the State 'shall be added.
9. In Article 26 (2) (d), the words "for the organisational units of the State 'shall be inserted after the words" contains'.
10. In Section 32, the following paragraph 5 is added:
"(5) Item
(a) "D.IV.21 The central budget commitments' include, in particular, subsidies, grants, contributions, subsidies, benefits, non-refundable financial assistance, support or cash donations to the entities of the state, the bodies set up by them and the State funds, including the Land Fund of the Czech Republic,
(b) "D.IV.22. The commitments to the territorial budgets" shall include, in particular, commitments in the form of subsidies, grants, contributions, subsidies, benefits, non-refundable financial assistance, support or cash donations to entities that are regional, municipal, voluntary associations of municipalities and their established contribution organisations and regional councils of cohesion regions. ';
Paragraphs 5 to 8 shall be renumbered paragraphs 6 to 9.
11. in Article 33 (4) (c), the words "free of charge transfer of property" shall be replaced by the words "free transfer of property, except for funds."
12.
Transfer costs
Item
(a) "A.III.1. The cost of the central transfers budgets" includes, in particular, the costs of subsidies, contributions, subsidies, benefits, non-refundable financial assistance, support or cash donations for the organisational bodies of the State, the state-owned contribution organisations and state funds, including the Land Fund of the Czech Republic, regardless of their purpose,
(b) "A.III.2. The costs of the territorial budgets for transfers' shall include, in particular, the costs of subsidies, contributions, subsidies, subsidies, benefits, non-refundable financial assistance, aid or cash donations, whatever their purpose. '
13.
Income from transfers
Item
(a) "B.IV.1. The proceeds of the central transfer budgets' include, in particular, revenue from subsidies, contributions, subsidies, benefits, non-refundable financial assistance, support or cash donations, with the exception of taxes, fees and other similar benefits, in respect of the organisational units of the State, which are established by them, including the Land Fund of the Czech Republic, irrespective of the purpose of their granting,
(b) "B.IV.2. The revenue from the territorial budgets of transfers' shall include, in particular, revenue from subsidies, contributions, subsidies, subsidies, benefits, non-refundable financial assistance, aid or cash grants, with the exception of taxes, fees and other similar benefits, in respect of the regional councils of the regions of cohesion. '
14. In Article 65 (3), the words "for small fixed assets and" shall be inserted after the words "do not create."
15. in Paragraph 65, the following paragraph 9 is added:
"(9) The first application of the method of making and applying the adjustment items, with the exception of the creation of adjustments for receivables, shall be made by the entities for the first time in the financial statements drawn up on 31 December 2011 by projecting in the accounts on 31 December 2011 the value of the adjustment items, except for the adjustments to claims, as the valuation difference in the change in the method. ';
16. In Paragraph 66, the following paragraph 9 is added:
"(9) The first application of the amortisation method shall be made by the entities for the first time in the financial statements drawn up on 31 December 2011. In this first application, the entity's amortisation method does not show the costs associated with the depreciation of such assets in the financial year 2011 and will reflect the value of the depreciation adjustments on the amortised fixed assets on 31 December 2011 as a valuation difference in the change of method. '
17. In the heading of Annexes Nos 1 to 6 to Decree No. 410 / 2009 Coll. the words "(in thousand CZK)" are replaced by "(in CZK, with precision to two decimal places)."
18. In Annex 1 - Balance sheet under heading B.II.16., the words "government budget 'are replaced by the words" central budgets'; in heading B.II.17., the words "local government budget 'are replaced by the words" national budget'; in heading "national budget 'are replaced by the words" central budgets'; in heading "local government budget 'is replaced by the words" administrative budget'; in heading "public budget 'is replaced by the words" national budget'; in heading "national budget 'is replaced by the words" funds';
19. In Annex 2 - Profit and loss account, in the title of item A.III., the words "irrevocable claims on state budget resources, budgets of local authorities and state funds' are replaced by the words" transfers'; in the title of item A.III.1., the words "claims on state budget resources' are replaced by" central budgets for transfers'; in the title of item A.III.2., the words "claims on regional government funds' are replaced by the words" territorial budgets for transfers'; and the words "A.III.3.. Costs for claims on State Funds' and" A.III.4. The cost of other entitlements' is deleted.
20. In Annex 2 - Profit and loss account, in the title of item B.IV., the words "irrefutable claims on the resources of the State budget, the budgets of the local authorities and the state funds' are replaced by the words" transfers'; in the title of item B.IV.1., the words "claims on the resources of the state budget 'are replaced by the words" central budgets of transfers'; in the title of item B.IV.2., the words "entitlements on the funds of the local authorities' are replaced by the words" territorial budgets for transfers'; and the words "B.IV.3.. Revenue from entitlements to state funds' and" B.IV.4. Income from other entitlements' is deleted.
21. In Annex 7, synthetic accounts "155 - Corrective items to small-scale intangible assets" and "166 - Corrective items to small-scale tangible assets" are deleted; in synthetic account 346, the words "government budget" are replaced by the words "central budget"; in synthetic account 347, the words "state budget" are replaced by "central budget"; in synthetic account 348, the words "government budget" are replaced by the words "state budget"; in synthetic account 349, the word "government budget" is replaced by the words "local government budget"; in synthetic account "transfer" is replaced by the words "government budget";
22. In Annex 7, in the name of the account group 57, the words "claims on government funds, budgets of local authorities and public funds' are replaced by the words" transfers'; in the name of the synthetic account 571, the words "claims on state funds' are replaced by the words" central budgets for transfers'; in the name of the synthetic account 572, the words "claims on the funds of local authorities' are replaced by the words" territorial budgets for transfers';
23. In Annex 7, in the name of the account group 67, the words "rights to the national budget, the budgets of the local authorities and the national funds' are replaced by the words" transfers'; in the name of the synthetic account 671, the words "rights to the state budget 'are replaced by the words" central funds from transfers'; in the name of the synthetic account 672, the words "rights to the local authorities' budgets' are replaced by the words" territorial budgets from transfers';
Transitional provisions
1. The provisions of this decree shall be applied by the entities for the first time in the accounting year beginning on or after 1 January 2011, unless otherwise specified in paragraphs 2 to 4.
2. Entities shall not apply the provisions of Paragraph 79 (2) of Decree No 410 / 2009 Coll.
3. A contribution organisation which already applies the method of depreciation of long-term assets at the time of application of this decree for some type of property, the provision of § 66 (9) of Decree No. 410 / 2009 Coll., as amended by this decree, does not apply to that kind of property; The accounting method for amortisation of fixed assets shall be amended in accordance with the relevant Czech Accounting Standard no later than the accounting year beginning on 1 January 2013.
4. Organizational items of the State when opening books on 1 January 2011 final balance of account 403 - Subsidy for acquisition of fixed assets recognised on 31 December 2010 under balance sheet item "C.I.3. Subsidies for the acquisition of fixed assets" open in an account 401 - The names of the entities reported under balance sheet item "C.I.1. The name of the entity '.
Efficacy
This Decree shall enter into force on 1 January 2011, with the exception of points 15 and 16, which shall take effect on the date of its publication.
Minister:
Ing. Kalousek v. r.
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Regulation Information
| Citation | Decree No. 435 / 2010 Coll., amending Decree No. 410 / 2009 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for certain selected entities |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.2010 |
|---|---|
| Effective from | 01.01.2011 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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