Decree No. 460 / 2012 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
Valid
Order
Effective from 01.01.2013
Text versions:
01.01.2013
21.12.2012
460
DECLARATION
of 17 December 2012
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
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 by Decree No. 435 / 2010 Coll., Decree No. 403 / 2011 Coll. and Decree No. 436 / 2011 Coll., is amended as follows:
1. In Paragraph 4 (9), "Balance 'is replaced by" Positive balance'.
2. In Article 11 (6) (d), the sentences second to fourth are deleted.
3. In Article 11, the following paragraph 7 is inserted after paragraph 6:
"(7) 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. '
Paragraph 7 shall become paragraph 8.
4. In Paragraph 14 (7), at the end of the first sentence, the words "except for animals in zoos, service dogs and service horses' shall be added.
5. In Paragraph 14 (10), the sentences of the second to fourth paragraphs are deleted.
6. In Paragraph 14, the following paragraph 11 is inserted after paragraph 10:
"(11) If the conditions set out in paragraphs 9 and 12 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 9 and 12 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 12 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. '
Paragraph 11 shall become paragraph 12.
7. in Article 22 (1) (e), the words "in particular claims on fines, periodic penalty payments and other penalties, local, administrative and judicial fees and others" shall be inserted after the words "contain."
8. In Paragraph 28 (2), the words "decision of the competent authority 'are replaced by the words" clearance of accounts'.
9. Paragraph 28 (3) reads as follows:
"(3) Item" C.III.3. The financial result of the previous financial years "contains the results of the entity's financial management for the previous financial year."
10. in Paragraph 33 (6) (a), the words "according to the depreciation plan" shall be replaced by the words "in particular according to the depreciation plan."
11. in Paragraph 37 (2), the following points (d) and (e) are inserted after point (c):
"(d)" B.I.13. The proceeds from the sale of long-term intangible assets' include proceeds from the sale of long-term intangible assets, including small long-term intangible assets,
(e) "B.I.14. The proceeds from the sale of tangible fixed assets other than land" include the proceeds from the sale of tangible fixed assets, including small fixed tangible assets, excluding the proceeds from the sale of land, '.
Point (d) shall be renumbered as point (f).
12. in Paragraph 55 (1), "Paragraph 14 (11)" is replaced by "Paragraph 14 (12)";
13. in Paragraph 68 (1) (c), "inventory" is replaced by "accounting officer."
14. In Annex No 1, in all entries C.III.3., the words "Undistributed profit, outstanding loss of past years' are replaced by the words" Result of previous financial years'.
15. In Annex 7, Account Group 38, the words "Transitional accounts of assets and liabilities' are replaced by the words" Ancillary accounts and Argumentative accounts' and in Account Group 43, in account name 432, the words "Undistributed earnings, outstanding losses of past years' are replaced by the words" Result of previous financial years'.
Transitional provision
The provisions of Decree No. 410 / 2009 Coll., as effective from the date of entry into force of the Decree, shall apply for the first time in the accounting year beginning on or after 1 January 2013.
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. 460 / 2012 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 |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 21.12.2012 |
|---|---|
| Effective from | 01.01.2013 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0