Decree No. 445 / 2009 Coll.
Decree amending Decree No. 503 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for health insurance companies, as amended
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Effective from 01.01.2010
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01.01.2010
17.12.2009
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445
DECLARATION
of 8 December 2009
amending Decree No. 503 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for health insurance companies, as amended
According to § 37b (1) of Act No. 563 / 1991 Coll., on Accounting, as amended, for the implementation of § 4 (8) of this Act:
Decree No. 503 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for health insurance companies, as amended, as amended by Decree No. 475 / 2003 Coll., Decree No. 547 / 2004 Coll. and Decree No. 352 / 2007 Coll., is amended as follows:
1. § 3, including footnote 2a, reads:
(1) The accounts of the entities referred to in Article 2 consist of parts
(a) balance sheet (balance sheet);
(b) profit and loss account;
(c) the Annex;
(d) an overview of the cash flows; and
(e) an overview of changes in equity.
(2) The balance sheet items, the profit and loss account, the cash flow overview and the statement of changes in equity are identified by a combination of large letters of the Latin alphabet, Roman numerals, Arab numerals and item names. The items of table items in the Annex in the financial statements shall be identified in accordance with Sections 12 and 12a.
(3) The items in the parts of the accounts referred to in paragraph 1 shall be shown separately and in the order laid down. A further more detailed breakdown of the items on the subheadings may be made provided that the specified arrangement is maintained. New items may be inserted if their content is not part of any other items required in the specified arrangement and the specified more detailed breakdown.
(4) The technical form of the parts of the accounts is laid down in the Technical Decree on accounting records (2a).
(5) The financial statements are drawn up in units of the Czech currency and recorded in thousands of CZK.
(2a) 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). ';
2.
(1) Assets and other assets, liabilities and other liabilities are included in the balance sheet. The layout and labelling of the balance sheet items are set out in Annex 1 to this Decree.
(2) The profit and loss account shall include items of cost, income and profit or loss for the tax activity. The layout and labelling of the items of the profit and loss account are set out in Annex 2 to this Decree.
(3) Each of the balance sheet items and the items in the profit and loss account also contain information on the amount of that item reported for the immediately preceding financial year (hereinafter referred to as "the previous financial year"). The information for the previous financial years shall be net. In the event that the information reported for the previous and current financial years is not materially comparable, the information for the previous financial years shall be adjusted in the light of the materiality under Article 19 (6) of the Act. Any adjustment of the information for the previous financial year or, where appropriate, the retention of non-comparable information shall be justified in the Annex. Balance sheet items at zero for past and current financial years shall be reported. The items of the profit and loss account at zero for the past and current financial years are reported if otherwise required.
(4) Entities that commence or enter into liquidation in the current accounting year and entities whose assets are declared bankrupt in the current accounting year shall report on the balance sheet, instead of information for the previous financial year, the opening balance sheet on the date of commencement or entry into liquidation or on the effective date of the bankruptcy declaration. In the profit and loss account, the information for the previous financial year shall not be provided. This process may also be used by entities that have been newly merged or merged.
(5) The items "Total assets" and "Total liabilities" on the balance sheet must be equal. The item "Result for the financial year" shown in the profit and loss account shall be equal to the item "Result for the current financial year" shown in the balance sheet.
(6) An overview of cash flows shall provide information on the gains and losses of funds for the financial year. The layout and labelling of the cash flow overview items and its binding template are set out in Annex 4 to this Decree.
(7) An overview of changes in equity is a breakdown of the item "A. Equity" of the balance sheet. It shall provide information on changes in equity and its individual components for the financial year. The organisation and labelling of the items of the inventory of changes in equity and its binding model are set out in Annex 5 to this Decree.
(8) The Annex to the accounts explains and complements the information contained in the other parts of the accounts. The layout and labelling of the items of the Annex in the financial statements and its binding model are set out in Annex 6 to this Order and in Sections 12 and 12a. '
3. Article 6 shall be deleted;
4. Article 7, including the title, reads:
Specific provisions for taxed activity
For the content of the items of the balance sheet and profit and loss account relating to the taxed activity, the entity shall apply the provisions of Decree No. 502 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, to entities that are insurance undertakings, as amended. '
5. Paragraph 8 (2) is deleted.
Paragraphs 3 to 11 shall be renumbered paragraphs 2 to 10.
6. In Paragraph 9, the following paragraph 2 is inserted after paragraph 1:
"(2) Heading" E.I.7. In the field of public health insurance, it contains claims on account of which claims have been incurred but the actual amount of performance at the time of the accounting case is not known and this cannot be accounted for in off-balance-sheet books. It shall also include claims on budgets where performance claims have arisen, but the actual amount of performance is not known, or the amount of performance is otherwise questionable, and such facts may not be accounted for in off-balance-sheet books. ';
Paragraphs 2 to 8 shall be renumbered paragraphs 3 to 9.
7. In the first sentence of Article 9 (3), the words "and public health insurance 'are replaced by the words", public health insurance and speculative items for the taxed activity'.
8. Paragraph 9 is deleted.
9. In Article 10 (1), the words "neither contractual health insurance 'are deleted.
10.Paragraph 10 (2) reads as follows:
"(2) The item" A.II. Valuation differences "includes valuation differences when applying fair value to assets for sale pursuant to Paragraph 18a. This item shall also be used where otherwise required. ';
11. in Article 10 (6), the words "and technical provisions under the Insurance Act" shall be deleted;
12. In Article 10, the following paragraph 8 is inserted after paragraph 7:
"(8) Item" C.I.6. Outstanding items passive 'contain in the field of public health insurance liabilities for which the actual amount of performance at the time of the accounting case is not known and cannot be accounted for in off-balance-sheet books. It shall also include commitments for budgets where performance claims have been incurred but the actual amount of performance is not known or the amount of performance is otherwise questionable and such facts may not be accounted for in off-balance-sheet books.';
Paragraphs 8 to 11 shall be renumbered paragraphs 9 to 12.
13. In Paragraph 10 (10), at the end of the first sentence, the words "and speculative items for the tax activity 'shall be added.
14. Paragraph 10 (12) is deleted.
15. The heading of Title III reads as follows: "DETERMINATION OF PROFIT AND LOSS ITEMS, DETERMINATION OF THE PAYMENT FLOWS AND DETERMINATION OF THE CHANGE OF OWN CAPITAL."
16. the following Sections 11a and 11b are inserted after Section 11:
An overview of the cash flows shows the entity's cash flow at the beginning of the financial year, income, expenditure, change in cash (income minus expenditure) and the balance of cash at the time of drawing up the interim financial statements or at the balance sheet date of the financial year, in total and broken down into total funds and funds for the tax activity. Items at zero shall be reported.
An overview of changes in equity shall provide information on changes in its individual components. It shall reflect the situation of the equity components at the balance sheet date of the last financial year, their increases and reductions during the financial year and the situation of the components at the time of drawing up the interim accounts or the balance sheet date of the financial year. Items at zero for the previous and current financial years shall be reported. ';
17. The heading of Title IV shall read as follows: "ARRANGEMENTS AND DETERMINATION OF EXPLANATORY AND ADDITIONAL INFORMATION IN THE ANNEX TO THE ACCOUNT CONCLUSION."
18.
(1) The Annex to the accounts is divided into items in the following order:
(a) items "A. under the statutory provisions"; the items contain information in accordance with the provisions of the Act, as set out in Annex 6 to this Decree,
(b) "E. Other additional information to other parts of the accounts."
(2) The information set out in the Annex to the financial statements is identified by the number of the item in the Annex to the financial statements, if it relates to the specific item in the part of the financial statements also to that item. For items for which there is no content, the figure 0 shall be completed.
(3) Unless otherwise specified, the entries in the financial statements for each item in the Annex shall be based on the names of the items listed in Annex 6 to this Order.
(4) For the disclosure of information on securities and derivatives in each item of the Annex in the financial statements, entities shall apply the provisions of Decree No. 501 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, to entities that are banks and other financial institutions, as amended.
(5) Heading "E.1. Additional information to balance sheet items' contains in particular additional and explanatory information to individual balance sheet items other than those mentioned in paragraph 1 (a), not reported under items E.3 and E.4, and other elements which provide additional information which is relevant under Section 19 (6) of the Act.
(6) Heading "E.2. Additional information to the items of the profit and loss account 'shall include in particular additional and explanatory information to the items of the profit and loss account not mentioned in paragraph 1 (a), not reported under items E.3 and E.4, and other facts which provide additional information which is relevant under Section 19 (6) of the Act.'
19. The following Section 12a is inserted after Section 12, including the title and footnotes 14a and 14b:
Content definition of off-balance sheet accounts information
(1) In the case of facts that are the subject of accounting, but not all the conditions for carrying out accounting records in the main book are met, an entity shall disclose those facts in off-balance-sheet accounts in accordance with the definition in paragraphs 3 to 5, while respecting the principle of materiality.
(2) When assessing the facts under Paragraph 25 (2) and (3) of the Act, an entity first assesses whether the conditions for accounting in the off-balance sheet book are met. If so, it shall account for the facts referred to in Article 25 (2) of the Act in the book of off-balance-sheet accounts until the conditions for accounting in the book of off-balance-sheet accounts are no longer fulfilled.
(3) Paragraph 49 to 54 of Decree No. 410 / 2009 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for certain selected entities, shall apply mutatis mutandis to the content of information on off-balance-sheet accounts, unless otherwise provided for in other legislation14a, and in paragraphs 4 and 5.
(4) The item "P.I. Property of an entity" includes:
(a) subheading "P.I.1. Small intangible assets' which contain information on small intangible assets that an entity has not shown in the balance sheet, while respecting the principle of materiality,
(b) subheading "P.I.2. Small tangible assets" that contain information about small tangible assets that an entity has not shown in the balance sheet, while respecting the principle of materiality.
(5) Heading "P.II.1. The written claims" shall include the rights to cash performance in the event that the entity's entitlement to recovery has already ceased, but there is a presumption that the debtor will fully or partly fulfil his obligation, or that it will be met by another person, and other written claims that the entity no longer reports on the balance sheet but that there is a need for monitoring from other legislation or the entity's needs. Those claims shall be monitored until their legal termination, broken down by information into insurance premiums due, public health insurance penalties (periodic penalty payments, fines and premiums) and other written claims. The rest of the claims written off are in particular damages and claims for medical devices 14b).
14a) For example, Act No. 551 / 1991 Coll., on the General Health Insurance Company of the Czech Republic, as amended, Act No. 280 / 1992 Coll., on departmental, branch, corporate and other health insurance companies, as amended, Act No. 48 / 1997 Coll., on Public Health Insurance and on the modification and addition of certain related laws, as amended, Act No. 592 / 1992 Coll., on the Insurance of General Health Insurance Funds of the Czech Republic, as amended, Decree No. 418 / 2003 Coll., establishing a more detailed definition of the heading and amount of the income and expenditure of public health insurance insurance funds, the conditions of their creation, use, the admissibility of mutual transfers of funds and management, the cost of health insurance companies covered by the basic fund, including the calculation procedure of this limit, as amended, and Decree No. 41 / 2000 Coll.
14b) For example, Sections 16a, 17 and 45a of Act No. 48 / 1997 Coll., on Public Health Insurance and on the amendment and addition of certain related laws, as amended. '
20. In the last sentence of Paragraph 18 (1), the words "claims on contractual health insurance and 'are deleted.
21. in the second sentence of Paragraph 18 (2), the words "contractual health insurance or others" shall be deleted;
22. The following Section 18a is inserted after Section 18, including the title:
Valuation differences when applying fair value to assets for sale
(1) With the exception of securities and derivatives, the change in fair value of assets purchased from public health insurance funds is to be accounted for through the relevant balance sheet account reported under item "A.II. Valuation differences" with a parallel entry in the relevant property analysis account.
(2) The moment when the accounting case referred to in paragraph 1 is carried out, to which fair value is measured, is immediately followed by a decision of the person or authority which decides on that fact under another law.
(3) The property referred to in paragraph 1 shall not be amortised and shall not be subject to adjustments. "
23. Paragraph 21 (1) reads:
"(1) The adjustments provided for in Section 26 (3) of the Act shall be accounted for by means of the relevant account of the adjustment items in the individual account groups of assets with a similar entry in the relevant account of the fund with which the recognised asset to which the adjustment item is created is related in substance. '
24. In Paragraph 21, the following paragraph 2 is inserted after paragraph 1:
"(2) In the case of claims, a correction of 5% shall be made for each completed 90 days after the maturity of the claim. An entity may determine an adjustment to a claim of more than 5%. The entity shall state the information on this fact and give due reasons in the notes in the financial statements. ';
Paragraph 2 shall become paragraph 3.
25. in the last sentence of Paragraph 22 (3), "profit or loss" is replaced by "profit or loss."
Article 26 (23) reads:
Procedure for the creation and use of reserves
(1) The provisions are intended to cover future commitments or expenses under Article 26 of the Act for which the purpose is known and for which it is likely to arise, but as a general rule there is no amount or date on which they arise, except for contingent liabilities and other contingent liabilities, unless otherwise provided for in other legislation14a.
(2) In the area of public health insurance, provision is made for final legal disputes. Other reserves are also created when provided for in public health insurance legislation 14a).
(3) The provisions of Decree No. 502 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are insurance undertakings, as amended, shall apply mutatis mutandis to the creation and use of provisions for taxed activities. '
27. in Paragraph 25 (3):
"(3) In the case of a foreign currency for which the foreign exchange market rate is not declared daily, the entity shall use the exchange rate of the interbank market for the US dollar or EUR and the foreign exchange market rate declared by the Czech National Bank for the US dollar or EUR on the same date, or the entity may use the last known rate declared or published by the Czech National Bank."
28. After Paragraph 25, the following Section 25a is inserted:
Some specifications for the valuation of contingent assets and contingent liabilities
(1) The provisions of Sections 51 to 54 of Decree No. 410 / 2009 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for certain selected entities, shall apply to the content definition of contingent assets and liabilities, unless otherwise specified by other legislation.
(2) Short-term contingent claims and other short-term contingent assets are valued at the expected amount of claims and assets that may arise under the specified conditions until the end of the accounting year.
(3) Long-term contingent claims and other long-term contingent assets are valued at the estimated amount of claims and assets that may arise under specified conditions after the end of the accounting year. The amount of the valuation shall be determined in aggregate over the following three financial years.
(4) Short-term contingent liabilities and other short-term contingent liabilities are valued at the expected amount of liabilities and liabilities that may arise under the specified conditions by the end of the accounting year.
(5) Long-term contingent liabilities and other long-term contingent liabilities are valued at the expected amount of liabilities and liabilities that may arise under specified conditions after the end of the accounting year. The amount of the valuation shall be determined in aggregate over the following three financial years.
(6) Where a specific amount of contingent assets or contingent liabilities is determined, for example on the basis of an insurance contract, the amount of the valuation under this contract shall be determined.
(7) Long-term contingent claims, other long-term contingent assets, long-term contingent liabilities and other long-term contingent liabilities are valued at the end of the balance sheet. '
29.
"Annex No 1 to Decree No 503 / 2002 Coll.
Arrangement and labelling of balance sheet items
ASSETS
A. Long-term intangible assets
I. Long-term intangible assets
II. Uncompleted long-term intangible assets
III. Advances granted for the acquisition of intangible property
B. Investment (investment)
C. Long-term tangible assets
I. Land and buildings
1. Land
2. Construction
II. Moved property
1. Moved property - written off
2. Moved property - unwritten
III. Uncompleted fixed assets
IV. Advances granted for the acquisition of tangible property
D. Long-term financial assets
I. Shares in business groupings
1. Shares in controlled persons
2. Bonds issued and loans to controlled persons
3. Significant shares
4. Bonds issued by and loans to persons in which an entity has significant influence
II. Other long-term financial assets
1. Shares and other variable-yield securities, other shares
2. Debt securities
3. Deposits with financial institutions
4. Other long-term financial assets
E. Debtors
I. Public health insurance claims
1. Claims on premiums payers
2. Claims on health care providers
3. Claims arising from the reallocation of premiums
4. Claims on compensation for damage to public health insurance
5. Claims on overpayments to the hedge fund
6. Claims arising from the execution of international healthcare agreements
7. Outstanding items active
8. Other claims
II. Other claims
1. Short Term
2. Long-term
F. Other assets
I. Stocks
II. Cash on accounts with financial institutions and cash in cash
1. Special bank accounts
1.1. Basic Fund
1.2. Reserve Fund
1.3. Operational Fund
1.4. Social Fund
1.5. Property Reproduction Fund
1.6. Prevention Fund
1.7. Preventive care fund
1.8. Fund for Health Care Payment
1.9. Fund for the payment of farm preventive care by employer
1.10. Other bank accounts
2. Cashier and other cash values
III. Other assets
G. Accruals
I. Prepayments
II. Revenue from future periods
TOTAL ASSETS
LIABILITY
A. Equity
I. Capital
II. Valuation differences
III. Other equity
1. Operational Fund
2. Social Fund
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Regulation Information
| Citation | Decree No. 445 / 2009 Coll., amending Decree No. 503 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for health insurance companies, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 17.12.2009 |
|---|---|
| Effective from | 01.01.2010 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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