Decree No. 452 / 2011 Coll.
Decree amending Decree No. 323 / 2002 Coll., on budgetary composition, as amended
Valid
Order
Effective from 01.01.2012
Text versions:
01.01.2012
29.12.2011
452
DECLARATION
of 21 December 2011
amending Decree No 323 / 2002 Coll., on budgetary composition, as amended
The Ministry of Finance sets out pursuant to Section 2 (4) of Act No. 218 / 2000 Coll., on budgetary rules and on the amendment of certain related laws (budgetary rules), and pursuant to Section 12 (1) of Act No. 250 / 2000 Coll., on the budgetary rules of territorial budgets, as amended by Act No. 477 / 2008 Coll.:
Decree No. 323 / 2002 Coll., on the budget composition, as amended by Decree No. 568 / 2002 Coll., Decree No. 484 / 2003 Coll., Decree No. 440 / 2006 Coll., Decree No. 233 / 2007 Coll., Decree No. 306 / 2007 Coll., Decree No. 175 / 2009 Coll., Decree No. 357 / 2009 Coll. and Decree No. 51 / 2011 Coll., is amended as follows:
1. In Article 1 (1), the words "in the cash operations related to the management of the State budget and in the planned and actual budgetary operations' are replaced by the words" in the movements in the government debt management accounts and in the planned and actual movements in the budget accounts'.
2. In addition, in the Annex to Part A, the provisions of Chapter 396 are added to the following: "This chapter covers only revenue and expenditure in respect of the debt relief and servicing of the public debt [Section 10 (4) of Act No. 218 / 2000 Coll., on the budgetary rules and on the amendment of certain related laws (budgetary rules on the issuance of government bonds), as amended by Act No. 257 / 2004 Coll., for the Agency, for the credit card, which are directly related to the income from the funds lent by the Ministry of Finance, and the income from the income from the government debt management, and in particular the interest on the funds which the Ministry of Finance borrowed, the proceeds paid to the holders of government bonds, interest and other expenditure generated by the Treasury, and after which they have been transferred to the government budget. In particular, expenditure in the chapter does not include State debt, even if it serves exclusively for the service of state debt, acquisition, technical evaluation, maintenance or repair of fixed assets (computers and related facilities, computer programs, data sets), expenditure under employment contracts, expenditure under licence contracts, expenditure on services of a productive nature and other expenditure not directly linked to the amortisation and servicing of public debt. This expenditure belongs to Chapter 312. '.
3. In Part B of the Annex, the title of heading 1337 is amended to read "Community waste charge 'and its content is replaced by the first sentence of subheading 1339, except for" for example'.
4. In the Annex to Part B, in the entry for 1339, the first sentence is deleted.
5. In Part B of the Annex, the second sentence is deleted in the subheading heading 134.
6. In Part B of the Annex, a new entry 1340 is inserted after the sub-group of heading 134, the name of which shall be the same as the previous heading of heading 1337, and its content shall be replaced by the current entry of the same item, except for the words "(local charges otherwise fall under sub-group 134) 'and the words" to heading 1339', which shall be replaced by the words "to heading 1337 '.
7. In Part B of the Annex, the following subgrouping of items 137 is inserted after entry 1361:
"137. Fees for administrative services
1371 Energy Regulatory Authority activity fee
Fee pursuant to Article 17d of Act No. 458 / 2000 Coll., on the Terms and Conditions of Business and on the Enforcement of State Administration in the Energy Sector and on the Amendment of Certain Laws (Energy Act), as amended by Act No. 211 / 2011 Coll.
1372 Fee to the Office of State for Nuclear Safety for the Application for Authorisation
Fee pursuant to § 3a (a) of Act No. 18 / 1997 Coll., on the Peaceful Use of Nuclear Energy and Ionizing Radiation (Atomic Act) and amending and supplementing certain laws, as amended by Act No. 249 / 2011 Coll.
1373 Maintenance fee to the State Office for Nuclear Safety
Fee pursuant to § 3a (b) of Act No. 18 / 1997 Coll., on the Peaceful Use of Nuclear Energy and Ionising Radiation (Atomic Act) and amending and supplementing certain laws, as amended by Act No. 249 / 2011 Coll. '
8. In the Annex, in Part B, at the end of entry 1401, heading 1402 is replaced by number 2511.
9. In Part B of the Annex, entries 1402 and 1705 are deleted.
10. In the Annex, in Part B, at the end of entry 1706, heading 1705 is replaced by number 2512.
11. In Part B of the Annex, at the end of item 2141, the following sentence is added: "For item 2141, the premium on the sale of own bonds, which is the difference between the amount at which the bonds issued by the organisation were sold and their nominal value, which is assigned to item 8111, 8121, 8211 or 8221, if this difference is positive (if negative, represents a discount on the sale of bonds and is assigned to item 5141). If it sells bonds to the Ministry of Finance (i.e. government bonds), it transfers the amount of the premium from the sales account for government bonds to the government budget income account, including, when credited to the income account, it places it under item 2141 and when debited from the sales account for government bonds into the same item (8111, 8121, 8211 or 8221) as the amount for which the bonds were sold. The accrual interest income, i.e. part of the coupon of government bonds accrued over the period from the last coupon payment to the date of issue of the relevant part (tranche) of the bond issue, shall also be transferred to the State budget. If the coupon has not yet been paid, this is the part of the accrued coupon from the date of issue of the first part of the bond issue to the time of issue of that part. This accrued interest shall be paid to the issuer by the investor for the period during which the bond was not held but for which the coupon will be paid on subsequent payment. If the issue of a bond takes place at the time of the so-called" excoupon ', i.e. in the period immediately preceding the coupon payment, when the investor receives interest from the date of issue to the date of payment of that coupon, which can no longer be paid in the form of a coupon, the aliquot interest income is negative and is an item of expenditure recorded at 5141. The difference between the redemption price of those bonds and their nominal value, which is included in item 8112, 8122, 8212 or 8222, if this difference is negative (if positive, represents a premium on the redemption of the bonds and is assigned to item 5141) is also included in item 2141. It is also subject to item 2141 of the aliquot interest income in the case of repurchase transactions of bonds during the so-called ex-coupon period, when it is no longer possible for the investor to suspend the coupon payment.
Interest on bank accounts belongs to this item regardless of whether the bank account is credited or transferred from another bank account (pursuant to Section 45 (8) of the budget rules, interest on the accounts of the reserve fund, the fund of cultural and social needs, foreign funds, associated funds, advances for internal organisational units and other accounts under the special legislation of the State budget and thus transferred from these accounts to the income account). '
12. In Part B of the Annex, the title of heading 2143 "Realised exchange gains' is replaced by the title" Exchange differences in income 'and the following entry is added: "This item is used only by organisations that have decided to divide the income that a bank that holds an account in a foreign currency and that it is credited to it in crowns (actual income), to the net income and the exchange rate difference in income, and by organisations that use a fixed exchange rate for the conversion of foreign exchange account movements into crowns in the currency of foreign exchange accounts. For the purposes of filling this item, net income means the amount credited by the bank to the account, reduced by the amount (positive or negative) of the exchange rate difference in income which means the difference between the amount received by the bank in a foreign currency multiplied by the rate of that currency to the Czech crown of the date on which it arrived and the same amount multiplied by the fixed rate. The fixed rate shall be the rate of the same currency to the Czech krone of a particular day of the year in which the amount to be credited to the account of the organisation (from the first day of the year or the first day of the month in which the credit date belongs, or from another day of the year), or the date of the beginning of the trade or other economic operation to which the income is part, such as the business trip and the preparation thereof (then the fixed rate in which the organisation purchased the valuables for that employee, and the exchange rate applicable to the calculation of the exchange rate profits, in which the organisation of the rest of the employee returned, has sold). The fixed rate is unchanged throughout the year when the foreign exchange accounts are accounted for in the crown. If an organisation decides not to use item 2143, it shall include the entire actual income on the item, for example, if it accepted a transfer from an international institution, to item 4152. If it decides to use it, it shall only include the net income on this item and the amount of the difference between the product of the amount of such transfer and, for example, the euro rate, if the transfer has reached its bank in euro, the date on which the amount was credited to the account, and the product of the amount of the transfer and the euro rate of, for example, 1 January, shall be assigned to item 2143, irrespective of whether that difference came out as positive or negative.
The Ministry of Finance, when recording the budget and actual revenue (receipt) and expenditure (issue) on the Treasury liquidity management and government debt management accounts [Paragraph 33 (1) (c) of the budget rules] in Chapter 396 - State debt and income and expenditure accounts of the same chapter, uses heading 2143 for expressing the positive difference in the amount actually received and the negative difference in the amount actually issued in relation to the amount derived from the fixed rate, which is the course of the beginning of trade or other economic operation. The exchange rate differences are expressed in cases where the current receipt of the crown amount from the payer (issuance of the crown amount to the payee) and the previous issue of the payee (receipt from the payer) on the crown account results in a exchange rate gain in favour of the Ministry of Finance. This follows that when the Czech National Bank attaches to one of these accounts a crown amount which it has received from a payer in foreign currency or which the payer pays for an amount in foreign currency, and this acceptance of that amount is related to some earlier (in the same or some earlier year) payment of a crown amount from the same account or other account of Chapter 396 to be paid in the same foreign currency, then in the event that the crown amount is received for the purchase of the euro in the past, i.e. by a minute) on the foreign currency account, and that the euro has been purchased or exchanged before, the Ministry of Finance will transfer the amount of the difference from that account (here assigned to the preceding issue of the previous currency), the currency (in which the currency is included in the currency issue of the currency of the euro in the currency in which the currency in which the currency was purchased, when the currency was less than at the time of the euro was sold), the currency. It is also permissible for the payer, under an agreement with the Ministry, to point the amount reduced by that difference to the relevant liquidity management account of the Treasury or the sovereign debt management and to point that difference directly to the income account of Chapter 396.
Similarly, the Ministry of Finance shall proceed when the Czech National Bank, from one of the liquidity management accounts of the Treasury or of the sovereign debt management, debits the amount to be paid to its beneficiary in a foreign currency or paid to the beneficiary in a foreign currency, and this issue relates to some earlier (in the same or earlier year) payment of the amount received by the Bank in the same foreign currency or by the payer in the same foreign currency to the same account or other account of Chapter 396. Even if the Crown Issue is lower than the previous Crown Admission, the Ministry of Finance will transfer the amount of the difference from this account (here it will assign it to the same class 8 item to which it has assigned the issue of the Crown Amount, with the same sign, i.e. a minute) to the income account of the State Debt chapter and will assign that income to heading 2143. Those procedures shall also apply in cases where certain or parts of the amount of the crown are included instead of acceptance and issue. ';
13. In Part B of the Annex, the following entries 2146 and 2147 are inserted after entry 2145:
"2146 Interest income on financial derivatives
Interest income under swap agreements, futures and other forward agreements and, where applicable, agreements on other financial derivatives [Paragraph 2 (3) of Act No. 189 / 2004 Coll., on collective investment, as amended by Act No. 188 / 2011 Coll., and § 3 (1) (d) to (f) of Act No. 256 / 2004 Coll., on capital market business, as amended by Act No. 230 / 2008 Coll.]. Other than interest income collected under financial derivative agreements are to be classified under item 2147.
2147 Non-interest income on financial derivatives
Revenue under options, futures, swaps, forwards and other financial derivatives, except those having the character of interest (those included in item 2146) and principal (those included in item 8). Financial derivatives (§ 2 (3) of Act No. 189 / 2004 Coll., on Collective Investment, as amended by Act No. 188 / 2011 Coll.) means investment vehicles pursuant to § 3 (1) (d) to (f) of Act No. 256 / 2004 Coll., on Capital Market Business, as amended by Act No. 230 / 2008 Coll. '
14. In Part B of the Annex to entry 2222, the last two sentences are deleted.
15. In Part B of the Annex, the following is inserted after entry 2482:
"25 Revenue shared with the transnational authority
251 Revenue shared with the European Union
2511 Share of duties
Revenue from the State budget of a quarter of the customs duty collected by the customs administration pursuant to Council Regulation (EEC) No 2913 / 92 establishing the Community Customs Code, as amended, Commission Implementing Regulation (EEC) No 2454 / 93 as amended and Act No 13 / 1993 Coll., as amended, on a separate bank account not subject to the budget structure. On the basis of the customs duty to be charged on a special account, three quarters shall be transferred to the budget of the European Union and a quarter to the State budget [Article 2 (1) (a) and (3) of Council Decision 2007 / 436 / EC, Euratom on the system of the European Communities' own resources].
2512 Share of sugar levies
Revenue from the State Agricultural Intervention Fund amounting to a quarter of the sugar levy to be collected pursuant to Sections 1 (2) (j) and 11 (h) of Act No. 256 / 2000 Coll., as amended by Acts No. 128 / 2003 Coll., No. 85 / 2004 Coll., No. 441 / 2005 Coll. and No. 291 / 2009 Coll. and Article 51 of Council Regulation (EC) No 1234 / 2007 establishing a common organisation of agricultural markets and specific provisions for certain agricultural products (Single CMO Regulation). The State Agricultural Intervention Fund collects sugar levies on its bank account of the common agricultural policy (this income of its account is assigned to item 1706) and three quarters of the levy collected refers to the European Commission's bank account (this expenditure of its common agricultural policy account is assigned to item 5512) and a quarter to its bank overheads account (this expenditure of its account of the common agricultural policy is assigned to item 5349 and, as revenue of its overheads, to item 2512) [Article 2 (1) (a) and (3) of Council Decision 2007 / 436 / EC, Euratom on the system of the European Communities' own resources. '
16. In Part B of the Annex, in entry 5141, the first sentence is replaced by the following: "Expenditure on interest on borrowed funds, own securities, debit balances of current accounts, etc. This item also includes the discount on the sale of own bonds, which is the difference between the amount at which the bonds issued by the organisation were sold and their nominal value, which is included in item 8111, 8121, 8211 or 8221, if this difference is negative (if it is positive, represents a premium on the sale of bonds and belongs to item 2141). Items 8111, 8121, 8211 and 8221 include the amount of nominal value of the bonds sold and the difference between the amount for which the bonds were actually sold is the premium or discount. If it sells bonds to the Ministry of Finance (i.e. government bonds), it transfers the amount of the discount on the State budget's spending account to the sales account of government bonds, assigning it to item 5141 and crediting the sales of government bonds into the same item (8111, 8121, 8211 or 8221) as the amount for which the bonds were sold. It also includes a negative aliquot interest income on item 5141, which occurs when a bond is issued at the time of the so-called" ex- coupon ', i.e. in the period immediately preceding the coupon payment, when the investor starts to receive interest from the date of issue to the date of payment of the coupon, which he can no longer pay in the form of a coupon. This item also includes the premium on the redemption of own bonds, which is the difference between the amount at which the bonds were repurchased by the organisations and their nominal value, which is classified under headings 8112, 8122, 8212 and 8222, if this difference is positive (if negative, the discount on the repurchase of the bond and belongs to item 2141). Items 8112, 8122, 8212 and 8222 include the amount of the nominal value of the repurchased bonds and the difference between that and the amount for which the bonds were actually repurchased is a discount or premium. If it purchases bonds from the Ministry of Finance (i.e. government bonds), it shall transfer the amount of the premium from the State Budget spending account to the account from which it issues the funds to cover the repurchase of government bonds, to the same item (8112, 8122, 8212 and 8222) when debited from the spending account as the amount for which the bonds were purchased.'
17. In Part B of the Annex, the title of heading 5142 "Realised exchange losses' is replaced by the title" Exchange differences in expenditure 'and the following entry is added: "This item is used only by organisations that have decided to divide the expenditure that the bank that holds the account by the organisation in a foreign currency and debits it from it in crowns (actual income), to the net expenditure and the exchange rate difference in expenditure, and by organisations that use the fixed rate for the conversion of foreign exchange account movements into cash. For the purposes of filling this item, net expenditure means the amount credited by the bank to the account, minus the amount (positive or negative) of the exchange rate difference in expenditure, which means the difference between the amount shown by the bank in foreign currency multiplied by the rate of that currency to the Czech krone of the date on which it was shown and the same amount multiplied by the fixed rate. The fixed rate is the rate of the same currency to the Czech crown from a certain day of the year to which the amount has been credited to the organisation's account (from the first day of the year or the first day of the month to which the credit date or other day of the year belong), or from the beginning of the trade or other economic operation to which the expenditure is part. The fixed rate is unchanged throughout the year when the foreign exchange accounts are accounted for in the crown. If an organisation decides not to use item 5142, it shall include the entire actual expenditure on the item, such as item 5136, when buying, for example, books from abroad. If it decides to use it, it shall include only the net expenditure on this item and the amount of the difference between the product of the amount of such purchase and, for example, the euro rate if the books are buying for the euro, the date on which the amount was debited from the account, and the product of the purchase and the euro rate of, for example, 1 January, shall be assigned to item 5142, irrespective of whether that difference came out as positive or negative.
The Ministry of Finance, when recording the budget and actual revenue (receipt) and expenditure (issue) on the Treasury liquidity management and government debt management accounts [§ 33 (1) (c) of the budget rules] in Chapter 396 - State debt and income and expenditure accounts of the same chapter, uses heading 5142 in relation to the exchange rate differences to express the negative difference between the amount actually received and the positive amount actually issued against the amount derived from the fixed rate which is the rate of the beginning of trade or other economic operation. The exchange rate differences are expressed in cases where the current receipt of the crown amount from the payer (issuance of the crown amount to the recipient) and the previous issue of the recipient (receipt from the payer) on the crown account leads to a bearing loss to the detriment of the Ministry of Finance. This is the case when the Czech National Bank attaches to one of these accounts a crown amount which it has received from a payer in foreign currency or which the payer pays for an amount in foreign currency, and this acceptance of that amount is related to some earlier (in the same year or earlier) payment of a crown amount from the same account or other account of Chapter 396 intended to be paid in the same foreign currency or, in the case that the crown amount for the sale of the euro (for example, the receipt of the euro for the sale of foreign exchange funds, for example, the euro purchased or exchanged before the account, for the purposes of the valuation of the amount of the national debt and the equalisation of the monetary market) is less than the previous one in the currency (in the case of the issue of the currency in the currency in which the currency of the currency in which the currency in which the currency is included) of the currency, i.e. the currency of the currency of the currency of the currency of the currency of the debt, where the account, and of the currency of the currency, where the account, where the euro has been purchased, where the account, the account, the account, the account, the account, the Ministry of the
Similarly, the Ministry of Finance shall proceed when the Czech National Bank, from one of the liquidity management accounts of the Treasury or the government debt management, debits the amount of the money to be paid to its beneficiary in a foreign currency or paid to the beneficiary in a foreign currency, and this issue relates to some earlier (in the same year or earlier) acceptance of the amount received by the Bank in the same foreign currency or by the payer in the same foreign currency, to the same account or other account of Chapter 396. Even if the Crown Issue is higher than the previous Crown Admission, the Ministry of Finance will transfer the amount of the difference to that account (here it will include it in the same class 8 item to which it has assigned the issue of the Crown Amount for the sale of the euro, with the opposite sign, i.e. a plural) from the Expense Account of the State Debt Chapter, and it will include that account in item 5142. Those procedures shall also apply in cases where certain or parts of the amount of the crown are included instead of acceptance and issue. ';
18. In Part B of the Annex, entry 5145 reads: "Expenditure under options, futures, swaps, forwards and other financial derivatives other than those having the character of interest (those falling under heading 5146) and principal items (those falling under heading 8). Financial derivatives (§ 2 (3) of Act No. 189 / 2004 Coll., on Collective Investment, as amended by Act No. 188 / 2011 Coll.) means investment vehicles pursuant to § 3 (1) (d) to (f) of Act No. 256 / 2004 Coll., on Capital Market Business, as amended by Act No. 230 / 2008 Coll. '
19. In Part B of the Annex, the following entry 5146 is inserted after entry 5145:
"5146 Interest expense on financial derivatives
Interest expenses under swap agreements, forward agreements and other forward agreements and, where applicable, other financial derivatives agreements [Paragraph 2 (3) of Act No. 189 / 2004 Coll., on collective investment, as amended by Act No. 188 / 2011 Coll., and § 3 (1) (d) to (f) of Act No. 256 / 2004 Coll., on capital market business, as amended by Act No. 230 / 2008 Coll.]. Other than interest expenses incurred under financial derivative agreements are to be classified under heading 5145. ';
20. In the second sentence of Section 26 (2) (a) of Decree No 505 / 2002 Coll., implementing certain provisions of Act No 563 / 1991 Coll., as amended, for entities that are self-governing entities, contributory organisations, state funds and organisational components of the State, the second sentence of the Act No. 563 / 1991 Coll., as amended, is replaced by the following: "This item includes the value added tax paid by the organisation of the delegation (§ 92a of Act No. 235 / 2004 Coll., on the value added tax, as amended, for certain selected entities," and the third sentence is inserted after the work (§ 92e of the Act).
21. In the Annex to Part B, in entry 5176, the words "in particular pursuant to Article 71 of Act No. 218 / 2000 Coll. 'are deleted.
22. The first sentence of point 5193 of the Annex to Part B is replaced by the following: "Financial compensation to carriers under public passenger transport contracts concluded pursuant to Act No 194 / 2010 Coll., on public passenger transport services and amending other laws, and Regulation (EC) No 1370 / 2007 of the European Parliament and of the Council on public passenger transport services by rail and road. This item also includes expenditure under contracts concluded until 30 June 2010 under the provisions governing the public service obligation to provide transport services and the reimbursement of a demonstrable loss of this obligation, which was annulled by Act No. 194 / 2010 Coll. on 1 July 2010 (Sections 19 to 19c of Act No. 111 / 1994 Coll., on Road Transport, and Sections 39 to 39d of Act No. 266 / 1994 Coll., on Railways)."
23. In the Annex to Part B of the entry 5215, the words "Czech consolidation agency (Act No 239 / 2001 Coll. as amended), to its subsidiaries, are deleted."
24. In Part B of the Annex to heading 5336, the word "subsidy 'is replaced by the word" transfers'.
25. In the Annex to Part B, entry 5346, "§ 47 'is replaced by" § 48 (2) (b)'.
26. In the fourth sentence of the entry 5362 of the Annex to Part B, the words "in the same year 'are deleted and in the fifth sentence the words in brackets and after the fifth sentence the words" The value added tax paid on the transfer obligation does not apply to item 5362 (Section 92a of Act No. 235 / 2004 Coll., on value added tax, as amended by Act No. 47 / 2011 Coll.). The value added tax paid on the delegation of works (Section 92e of the same Act) shall be classified under heading 5171 or 6121 according to the purpose of those works.'
27. In Part B of the Annex, entry 5512 reads: "Transfers to the European Union. It includes sanctions that are paid to it."
28. In the Annex in Part B of the sub-heading 612, "Section 26 of Decree No 505 / 2002 Coll. 'is replaced by" Section 55 of Decree No 410 / 2009 Coll.';
29. In the Annex to Part B, the following entry 6121 is added: "Expenditure on the acquisition of buildings, other buildings and other objects and values having the character of fixed tangible assets, which are included in the construction of buildings by accounting regulations (Section 14 (3) of Decree No. 410 / 2009 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., as amended, for certain selected entities). This item also includes expenditure corresponding to the costs listed by the accounting officer as part of the valuation of fixed assets (Section 55 of Decree No. 410 / 2009 Coll.) and other similar expenses related to the acquisition. These expenses include, in particular, value added tax paid by the delegated organisations (Section 92a of Act No. 235 / 2004 Coll., on value added tax, as amended by Act No. 47 / 2011 Coll.) for works (Section 92e of the same Act) for the acquisition of buildings, other structures and other items and values according to the first sentence. '
30. In the Annex to Part B, in entry 6315, the words "Czech consolidation agency (Act No. 239 / 2001 Coll. as amended), to its subsidiaries' are deleted.
31. In Part B of the Annex, the following entry 6351 is added: "Investment transfers which are granted by the managers of State budget chapters, counties, municipalities and voluntary associations of municipalities to the sponsoring organisations of which they are the organisers, with the exception of investment transfers which are the counties, municipalities and voluntary bundles of municipalities, by means of funds which they have received from another public budget for that purpose (belonging to heading 6356). '
32. In Part B of the Annex, the following entry 6356 is inserted after entry 6355:
"6356 Other investment transfers established by contribution organisations
Investment transfers which the county, municipalities and voluntary associations of municipalities provide to the donor organisations of which they are the founders from the transfer funds received from another entity from the public budget for this purpose. ';
33. In the Annex to Part B, the entry 6361 is deleted.
34. In Part B of the Annex to the Budget Regulation, the following text is added: "The items in Class 8 include the movements of bank accounts (crediting and debiting of funds from these accounts) of funds covered by the budget structure pursuant to Paragraph 1 (1) of the Budget Regulation, which are the nature of the receipt of funds for the purpose of the payment of deficit received from loans and other resources to which they are to be returned (including received for the sale of own bonds), acquired for the purpose of the sale of shares or other funds for the sale of funds transferred as a loan or other funds for the purchase of foreign bonds, or as a price for the purchase of shares or other assets lent to other assets for the purpose of the sale and the issue of funds later is the proceeds of the proceeds of funds transferred as a loan to other entities. The movements of the liquidity management accounts of the Treasury of the Ministry of Finance are not considered to be such acceptance and issue. These accounts shall be used within the general accounts of the Treasury and shall not be subject to the budget composition. Receipt of funds shall be entered in the headings of Section 8 by means of a plus and a minus, except for the recording of transfers having the nature of corrections to transfers already made, such as transfers between own accounts, repayments of incorrect payments (item 8300) and transfers of exchange gains contained in accepted payments in the chapter of State debt from the government debt management account to the income account of this chapter (item 2143) and transfers from its expenditure account to the government debt management account to cover the exchange rate loss arising from the issue of that account (item 5142). '
35. in the Annex to Part B, in entries 8111, 8112, 8113, 8114, 8121, 8122, 8123, 8124, 8211, 8212, 8213, 8214, 8222, 8223, 8223 and 8224, the words "but the contrary may be inserted after the words" (+) "and" (-). "
36. In Part B of the Annex, headings 8111, 8121, 8211 and 8221 are inserted after the first sentence "The amount of nominal value of bonds sold shall be assigned to this item. If the amount for which the bonds were sold, net of aliquot interest income, is greater than the amount of nominal value, the difference between the two amounts shall be assigned to item 2141; If it is a government bond and is sold by the Ministry of Finance, the Ministry will transfer the amount of the difference to the relevant government budget income account and, when debited from the sales of government bonds, it will assign it to the same item as the amount for which the bonds were sold, thereby reducing it to the nominal value of the bonds sold. Similarly, the settlement of the aliquot interest income is carried out. If the amount for which bonds have been sold, net of aliquot interest income, is lower, the difference shall be assigned to item 5141; In the case of government bonds and therefore sold by the Ministry of Finance, the Ministry shall transfer the amount of the difference from the relevant government budget spending account to the account in which the proceeds from the sale of government bonds are collected, including it in item 5141 when written off from the expenditure account and when credited to the sales of government bonds into the same item as the amount for which the bonds were sold, thereby increasing it to the amount of the nominal value of the bonds sold. ';
37. In Part B of the Annex, after the first sentence of entries 8112, 8122, 8212 and 8222, the following sentence is inserted: "This is an issue which represents a transfer to the account of the entity which has purchased the bonds (State, Territorial Authority) and to which they are being repaid or to the account of the entity which manages its claims (it is not a transfer between its own bank accounts in order to concentrate the amount on these instalments, which belongs to item 8300). The amount of the nominal value of the bonds due shall be assigned to this item. If, in the case of repurchase agreements, the amount for which the bonds were redeemed, net of the aliquot interest income, is lower than the amount of the nominal value, the difference between the two amounts shall be assigned to item 2141; In the case of government bonds and purchased by the Ministry of Finance, the Ministry will transfer the amount of the difference to the relevant government budget income account and, when debited from the account from which the funds are issued to cover the repurchase of government bonds, it will assign it to the same item as the amount for which the bonds were purchased, thereby reducing it to the nominal value of the bonds sold. If the amount for which bonds were sold, net of aliquot interest income, is higher, the difference shall be assigned to item 5141; If it is a government bond and is purchased by the Ministry of Finance, the Ministry will transfer the amount of the difference from the relevant government budget spending account into the account from which it issues the funds for the repurchase of government bonds, including it in the event of the write-off of the expenditure account into item 5141 and when it is credited to the account of the repurchase of government bonds into the same item as the amount for which the bonds were sold, thereby increasing it to the amount of the nominal value of the bonds sold. The State budget expenditure shall also transfer the aliquot interest income on repurchase transactions, i.e. part of the coupon of government bonds accrued over the period from the last coupon payment to the date of redemption of the relevant portion (tranche) of the bond issue. If the coupon has not yet been paid, this is the part of the accrued coupon from the date of issue of the first part of the bond issue to the time of redemption. This accrued interest shall be paid by the issuer to the investor for the period during which he held the bond but shall not be paid a coupon. ';
38. In Part B of the Annex, after the first sentence of entries 8114, 8124, 8214 and 8224, the sentence "This is an issue which constitutes a transfer to the account of the entity which lent the funds by way of credit or loan to the organisation (State, Territorial Authority) and which is not a transfer between the organisation's own bank accounts for the purpose of concentrating the amount on such instalments is included in item 8300 '.
39. In Part B of the Annex, the following entries are added at the end of entries 8115, 8125, 8215 and 8225: "The use of this heading does not constitute an accounting operation; the item does not appear in the accounts. The change in the status of the accounts is recorded on the reporting dates and reported in the financial statement (point 11.1 of Annex 3 and point 7 of Annex 4 to Decree No. 449 / 2009 Coll., as amended by Decree No. 403 / 2010 Coll. and Decree No. 451 / 2011 Coll.). '
40. In Part B of the Annex, the following sentence is added at the end of entries 8117, 8127, 8217 and 8227: "This item and any budget composition shall not be used by the Treasury liquidity management accounts of the Ministry of Finance which are used in the general accounts of the Treasury. '
41. In Part B of the Annex, at the end of item 8118, the following sentence is added: "It shall include the issue of provisionally available funds having the nature of their investment to achieve profit (active liquidity management). It is the issue of funds for the purpose of assessing them in the short term, in particular the lending of funds for the purpose of obtaining interest income (interest shall then be included in item 2141 and the acceptance of repayments of borrowed funds for item 8117) and the purchase of foreign short-term bonds or shares for the purpose of selling them at a higher price (the amount at which such bonds or shares are then sold shall be assigned to item 8117, the whole of that amount, irrespective of whether it was actually higher than the price at which those bonds or shares were purchased; However, territorial units may include in item 8117 the amount for which the bonds or shares were purchased and the difference between the amount for which they were sold and the amount, if positive, of item 2142 and, if negative, of item 5149. It shall not decide whether an organisation issues funds in this way in a situation where its management shows a surplus; This item includes the issuance of funds for the purpose of assessing them even if the management of the organisation shows a deficit or is balanced. This item and any budget composition shall not be used by the Treasury's liquidity management accounts of the Ministry of Finance which are used within the Treasury's general accounts. '
42. In Part B of the Annex, at the end of item 8128, the following sentence is added: "It shall include the issue of provisionally available funds having the nature of their investment to achieve profit (active liquidity management). This is the issue of funds for the purpose of assessing them of the same type as in the case of item 8118, but in the long term. This item and any budget composition shall not be used by the Treasury's liquidity management accounts of the Ministry of Finance which are used within the Treasury's general accounts. '
43. In Part B of the Annex, at the end of the entry 8218, the following sentence is added: "It shall include the issue of provisionally available funds having the nature of their investment to achieve profit (active liquidity management). This is the issue of funds for the purpose of assessing them in the short term of the same type as for heading 8118, but in relation to abroad. This item and any budget composition shall not be used by the Treasury's liquidity management accounts of the Ministry of Finance which are used within the Treasury's general accounts. '
44. In Part B of the Annex, the following sentence is added at the end of item 8228: "Issuance of provisionally available funds having the nature of their investment to achieve profit (active liquidity management). This is the issue of funds for the purpose of assessing them in the long term of the same type as for heading 8128, but in relation to abroad. This item and any budget composition shall not be used by the Treasury's liquidity management accounts of the Ministry of Finance which are used within the Treasury's general accounts. '
45. In Part B of the Annex, the following is inserted after entry 8228:
"83 Movements in accounts for financing not belonging to other funding items
830 Movements in non-financial accounts
8300 Movements in non-financial accounts
This appropriation is intended only for the inclusion of movements (income, income and expenditure, respectively) in the accounts of the Ministry of Finance for the management of government debt. It includes movements which are not classifiable in other classes 8. These are mainly transfers between these accounts to each other. Issue from one account shall be entered in this item at a negative value and acceptance into the other account at a positive value. Issue and acceptance are mutually zero. This includes mispayments (their acceptance is classified as positive and the amount received to the beneficiary in the negative) that come into those accounts (mispayments that come into other accounts, the acceptance and issue of which are classified according to the budget structure and which cannot be identified more closely belong to heading 2328). This item includes acceptance of purchased foreign exchange accounts. '
46. In Annex B, entry 8902 reads as follows:
"8902 Unrealised exchange rate differences
The reference is used by the Ministry of Finance and by organisations that have decided not to use a fixed rate in the crown accounting of foreign exchange accounts. They use it to convert the stocks of bank accounts held in foreign currency, if such accounts are part of the relevant money fund (bank account or bank account system) into crowns. The change in the status of a bank account in a foreign currency from the beginning of the year to the reporting date, which is designated as items 8115, 8125, 8215 or 8225, shall be expressed in the rate applicable on 1 January (calculated as the difference in the status of that account on the reporting date at the rate applicable on 1 January and its status on 1 January at the same rate). Clause 8902 shall indicate the difference between the sum of movements (sum of the amounts of acceptance of funds expressed at positive value and the amounts of issue expressed at negative value) of this bank account and that change in its status. As well as the application of headings 8115, 8125, 8215 and 8225, the application of heading 8902 does not constitute an accounting operation showing the movement of a bank account. It is mentioned only in the financial statement (point 11.1 of Annex 3 and point 7 of Annex 4 to Decree No. 449 / 2009 Coll., as amended by Decree No. 403 / 2010 Coll. and Decree No. 451 / 2011 Coll.). '
47. In Part B of the Annex, the following entry 8905 is inserted after entry 8902:
"8905 Deficit-balancing amounts not transferred
This item is used in the same way as items 8115, 8125, 8215 and 8225 for reporting purposes only. Its use does not constitute an accounting operation; the item does not appear in the accounts. Its amount is collected on reporting dates and reported in the financial statement similarly to the four above mentioned items (point 11.1 of Annex 3 and point 7 of Annex 4 to Decree No 449 / 2009 Coll., as amended by Decree No 403 / 2010 Coll. and Decree No 451 / 2011 Coll.). This item includes amounts covering a government budget deficit or other public budget or money fund (bank account or bank account system) using a budget composition or part of it but not transferred to that budget or fund. In this way, the amounts of the accounts referred to in § 33 (1) (b) and (d) to (j) of the budget rules and accounts for the management of the State debt are used in the State budget. Outside the state budget, whose accounts, together with those covering its deficit, cannot have a debit balance as a whole, the amounts by which the bank is lending these accounts (overdraft loan) shall be included in this item in the case of funds (bank account or bank account system) whose accounts are held by a bank other than the Czech National Bank. '
48. In Part C of the Annex, paragraph 2521 is deleted.
49. The Annex in Part C of Section 2565 reads: "This section includes, for example, expenditure of the State Office of Labour Inspection and Budgetary Relations to the Technical Inspection of the Czech Republic, which is set up by the Ministry of Labour and Social Affairs."
50. In Part C of the Annex to subheading 314, the second comma is replaced by the word "a 'and the words" Institute of Educational Advisory' are deleted.
51. Paragraph 3362 of the Annex to Part C reads as follows:
"3362 Activities of the central administration of the media
Activities of the Broadcasting Council, which is the central body of the State Administration (Resolution of the Constitutional Court of 30 November 2010 (Pl. ÚS 52 / 04). '
52. In the Annex in Part C, in points 4112, 4113 and 4117, the words "the Czech Social Security Administration 'shall be deleted and the words" (c)' shall be replaced by the words "(a) '.
53. In Section 415 of Part C of the Annex:
"415 Special social benefits for members of the armed forces in termination of service
4151 severance grants
Departure pursuant to § 155 and 156 of Act No. 361 / 2003 Coll., on the service relationship of members of the Security Corps, as amended by Act No. 530 / 2005 Coll., and severance payments pursuant to § 140 of Act No. 221 / 1999 Coll., on professional soldiers, as amended by Act No. 254 / 2002 Coll.
4152 Service allowance
Service allowance pursuant to § 157 to 163 of Act No. 361 / 2003 Coll., on the service relationship of members of the Security Corps, as amended by Acts No. 530 / 2005 Coll., No. 189 / 2006 Coll., No. 305 / 2008 Coll. and No. 306 / 2008 Coll., and service allowance pursuant to § 132 to 137 of Act No. 221 / 1999 Coll., on professional soldiers, as amended by Acts No. 254 / 2002 Coll. and No. 306 / 2008 Coll.
4153 Death and funeral allowance of a member
Death and funeral allowance of a member pursuant to § 164 and 164a of Act No. 361 / 2003 Coll., on the service relationship of members of the Security Corps, as amended by Act No. 189 / 2006 Coll., and death grants pursuant to § 141 of Act No. 221 / 1999 Coll., on professional soldiers, as amended by Act No. 254 / 2002 Coll.
4154 Remuneration
Deficit pursuant to § 138 and 139 of Act No. 221 / 1999 Coll., on professional soldiers, as amended by Act No. 254 / 2002 Coll.
4159 Other social benefits for members of the armed forces in termination of service
Other social benefits of members of the armed forces on termination of service not belonging to other sections of Subsection 415, if such benefits arise. '
54. In Part C of the Annex, in the entry for sections 4171, 4172, 4173 and 4177, the words "provided by municipalities' are deleted.
55. In Part C of the Annex, the title of Subsection 418 reads: "Benefits to persons with disabilities' and the following is added:" Benefits pursuant to Act No. 329 / 2011 Coll., on the Provision of Benefits to Persons with Disabilities and on the Amendment to Related Laws, which is effective from 1 January 2012 and under which benefits classified under Sections 4187 and 4188 are granted, and on-going benefits under Decree No. 182 / 1991 Coll. (Sections 4182 to 4186), which were repealed by that Act and which those benefits were granted until 31 December 2011. '.
56. In Part C of the Annex, the following paragraphs 4187 and 4188 are inserted after paragraph 4186:
"4187 Mobility allowance
Contribution pursuant to § 2 (a) of Act No. 329 / 2011 Coll., on the provision of benefits to disabled persons and on the amendment of related laws.
4188 Special allowance
Contribution pursuant to § 2 (b) of Act No. 329 / 2011 Coll., on the provision of benefits to disabled persons and on the amendment of related laws. '.
57. In Part C of the Annex to Regulation (EC) No 4195, the words "which municipalities provide 'are deleted.
58. In the first sentence of paragraph 4230 of Part C of the Annex, the words "(via the employment offices) 'are replaced by" (from 1 April 2011 through the Labour Office of the Czech Republic, until then through the employment offices)'.
59. In the Annex to Section C of Section 4240: "The contribution to employers employing more than 50% of persons with disabilities to support the employment of these persons provided under Section 78 of Act No. 435 / 2004 Coll., on Employment, as amended by Acts No. 261 / 2007 Coll., No. 382 / 2008 Coll., No. 479 / 2008 Coll., No. 158 / 2009 Coll., No. 149 / 2010 Coll. and No. 73 / 2011 Coll. This contribution has been provided by the Labour Office of the Czech Republic since 1 April 2011 and has been provided by the Labour Office until then."
60. In the Annex to Section C of Section 4363: "From 1 April 2011, the activity of the Labour Office of the Czech Republic, established on that date by Act No. 73 / 2011 Coll., on the Labour Office of the Czech Republic and on the amendment of related laws (§ 1 (1)) and until then by the Labour Office [§ 1 (3) (a) and § 7 of Act No. 435 / 2004 Coll., on Employment, as amended by Acts No. 109 / 2006 Coll. and No. 479 / 2008 Coll.]. '.
61. In Part C of the Annex, the following paragraph 5471 is inserted after paragraph 5470:
"5471 Financial arbiter's office
The activity of the Financial Arbiter Office, which is established pursuant to § 1a (1) of Act No. 229 / 2002 Coll., on the Financial Arbiter, as amended by Act No. 180 / 2011 Coll., as an organisational component of the State belonging to the Budget Chapter of the Ministry of Finance. '
62. In Part C of the Annex, Section 6142 reads: "Activity of the Directorate-General for Finance, Financial Directorates and Financial Offices. '.
Transitional provision
The budget structure provided for in Decree No 323 / 2002 Coll., as effective by the date of entry into force of this decree, shall apply when the revenue and expenditure collected and the expenditure effected until 31 December 2011 and their budget are classified.
Efficacy
This Decree shall take effect on 1 January 2012.
Minister:
Ing. Kalousek v. r.
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Regulation Information
| Citation | Decree No. 452 / 2011 Coll., amending Decree No. 323 / 2002 Coll., on budgetary composition, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.12.2011 |
|---|---|
| Effective from | 01.01.2012 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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