Decree No. 464 / 2013 Coll.
Decree amending Decree No. 323 / 2002 Coll., on budgetary composition, as amended
Valid
Order
Effective from 01.01.2014
464
DECLARATION
of 18 December 2013
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., Decree No. 51 / 2011 Coll., Decree No. 452 / 2011 Coll., Decree No. 96 / 2012 Coll. and Decree No. 493 / 2012 Coll., is amended as follows:
1. Paragraph 1 shall be added at the end of paragraph 2 to the sentence "The charges of sorting units shall be determined only for those units for which the revenue, expenditure or surpluses or disposals of funds in bank accounts are not sufficient, the name of which is not sufficient."
2. In Article 2, the sentence "Only revenue from foreign sources and transfers made for expenditure co-financed by programmes and projects co-financed by the budget of the European Union (7) and other actions co-financed by foreign sources (" co-financing expenditure ') and expenditure on territorial budgets is added at the end of paragraph 6.'
footnote 7:
"7) § 3 (j) of Act No. 218 / 2000 Coll., as amended by Acts No. 26 / 2008 Coll. and No. 465 / 2011 Coll. '.
3. In Article 2, at the end of paragraph 7, the sentence "Only revenue from foreign sources shall be classified in this way and transfers made for co-financing and expenditure of territorial budgets shall be added only expenditure from foreign sources and co-financing expenditure. '
4. In Annex B, entry 1227 reads as follows:
"1227 Audiovisual fees
Revenue of the State Cinematography Fund from fees pursuant to § 25 to 29 of Act No. 496 / 2012 Coll., on Audiovisual Works and Support of Cinematography and on the amendment of certain acts (Act on Audiovisual). It is a charge from cinematographic performances and a charge from the television broadcast received and from 2016 also a fee from the provision of audiovisual media services on request. '
5. In the Annex in Part B, entry 1339 reads: "This item includes a fine from the undelivered amount of biofuels pursuant to Section 19 (10) of Act No. 201 / 2012 Coll., on Air Protection. '.
6. In Part B of the Annex, entry 1347 is deleted.
7. In Annex B, entry 1511 reads as follows:
"1511 Real estate tax
Real estate tax pursuant to Act No. 338 / 1992 Coll., on real estate tax (until 31.12.2013 on real estate tax), as amended. This item includes a tax under this Act whether it is called real estate tax (until 31.12.2013) or real estate tax (from 1.1.2014). '
8. In the Annex to Part B of the grouping of items 152:
"152 Taxes on equity and capital transfers
1521 Hereditary tax
The inheritance tax pursuant to Sections 2 to 4, 11, 12 and 15 to 21 of Act No. 357 / 1992 Coll., on inheritance tax, donation tax and real estate transfer tax, which was abolished with effect from 1 January 2014 by the statutory measures of the Senate No. 340 / 2013 Coll. and No. 344 / 2013 Coll.
1522 Gift tax
Donation tax pursuant to Sections 5 to 7a, 11, 13 and 15 to 21 of Act No. 357 / 1992 Coll., on inheritance tax, donation tax and real estate transfer tax, which was abolished with effect from 1 January 2014 by the statutory measures of the Senate No. 340 / 2013 Coll. and No. 344 / 2013 Coll.
1523 Real estate acquisition tax
Real estate acquisition tax pursuant to Senate statutory measure 340 / 2013 Coll., on real estate acquisition tax. This item includes the property transfer tax pursuant to Sections 8 to 11 and 14 to 21 of Act No. 357 / 1992 Coll., on inheritance tax, donation tax and property transfer tax, which was abolished with effect from 1 January 2014 by the statutory measures of the Senate No. 340 / 2013 Coll. and No. 344 / 2013 Coll.
1529 Cancellation of taxes on capital transfers and assets
This item shall be classified as notarial fees under Act No. 146 / 1984 Coll., on notarial fees, as amended by Act No. 201 / 1990 Coll., which was repealed with effect from 1 January 1993 by Act No. 357 / 1992 Coll., if these fees were to still occur. Taxes pursuant to Act No. 357 / 1992 Coll., on inheritance, donation and property transfer tax, as amended, collected from 1 January 2014, from which its abolition is effective, shall be classified in the same headings as the same taxes collected before that date. '
9. In the Annex in Part B, the following sub-headings 161 and 162 are added: "The items of this sub-grouping for insurance and contributions include premiums and contributions to state employment policy under Section 7 of Act No. 589 / 1992 Coll., on social security and contribution to state employment policy, as amended, for the item for premiums include premiums under Section 21 of this Act, and the item for penalty and penalty accessories under Sections 20 and 22 of this Act. The pension insurance items include amounts which are the income of the state budget in connection with invalid pension savings contracts and which are included in the payment of pension insurance premiums to taxpayers. These amounts amount to 60% of the amounts paid by pension companies to the financial authorities in cases where the invalidity of the registration of the pension savings contract and the pension company was decided upon, as amended by Act No. 399 / 2012 Coll. '.
10. In the Annex to Part B, entry 1702, in the first sentence, the words "(Order No. 192 / 1993 Coll., on the stamp of a rock, as amended by Decree No. 264 / 1997 Coll.) 'are replaced by the words" (Decree No. 383 / 2010 Coll., on the stamp of a rock)' and in the sentence the last words "[§ 59 (3) (c) and paragraph 4 of Act No. 337 / 1992 Coll., on the administration of taxes and charges, as amended by Act No. 35 / 1993 Coll., and § 4 (1) of Decree No. 192 / 1993 Coll.] ';
11. In Part B of the Annex, entry 1704 reads as follows:
"Addendum to tax, fee and similar cash transactions outside the group of items 16, if separable. This includes the accessories for pension savings insurance pursuant to § 9 (3) of Act No. 397 / 2012 Coll., on pension savings insurance, (premium to insurance under § 31 of the same Act). '
12. In the Annex to Part B, subgrouping of items 214 to the second sentence, "(Sections 9 and 13 of Decree No. 505 / 2002 Coll., as amended by Regulations No. 401 / 2005 and No 353 / 2007 Coll.) 'is replaced by" (Sections 17 and 25 of Decree No. 410 / 2009 Coll., as amended by Decree No. 403 / 2011 Coll.)';
13. In Annex B, entry 2143, the first sentence is replaced by the following: "This item is used for the crown accounting of foreign exchange accounts and for the crown accounts only if the organisation has decided to divide the income which the bank is holding an account in foreign currency and the organization is credited to it as a foreign exchange account by the currency giving rise to the foreign exchange account (actual income), to the net income and exchange rate difference in income. 'and, after the sentence of the sixth sentence, the sentences" The foreign exchange exchange exchange account which is subject to the foreign exchange account, when the organisation is required under Article 24 (6) of Law No 563 / 1991 Coll. The organisation shall use item 2143 when recording the amount credited to the foreign exchange account to include the difference between the amount actually written off from the crown account and the amount it calculated under that provision as a crown valuation of the foreign exchange amount credited to the foreign exchange account, whether positive or negative. Similarly, an organisation that transfers funds between its foreign exchange accounts denominated in different currencies shall proceed.';
14. In Part B of the Annex, the following entries 2144 and 2145 are added: "Except for revenue falling within headings 2146 and 2148. '
15. In Part B of the Annex, entry 2146 reads as follows:
"2146 Interest income on financial derivatives on equity bonds
Revenue from the Ministry of Finance, Municipality and Region issuing State and municipal bonds under swap agreements relating to holders of State and municipal bonds issued under the law of a foreign State (plus item 5146). It is the crown income from institutions with which swap agreements have been concluded to obtain foreign exchange exchange to cover interest payments to bond holders issued under the law of a foreign State and the crown income realised on the basis of other swap agreements related thereto. If the claims under these agreements are higher than the liabilities under them and the netting is carried out, the amount recovered after such netting shall be included in this item; the amount of netting cannot be increased by revenue and expenditure (with the seventh and eighth sentences of Class 5). In the case of the Ministry of Finance for this item, the income of the State Budget Income Account of the Chapter State Debt arising from the transfer of funds, which were accepted under these agreements, to the accounts of the State Financial Assets and to the liquidity management accounts of the Treasury and to the State Debt Management [§ 3 (h) (2) and (3) of the budgetary rules]. '
16. In Part B of the Annex to entry 2147, the words "and 2148 'shall be inserted after the words" and 2148', the words "(Paragraph 2 (3) of Act No. 189 / 2004 Coll., on Collective Investment, as amended by Act No. 188 / 2011 Coll.) 'shall be replaced by the words" (Paragraph 627 (2) of Act No. 240 / 2013 Coll., on Investment Companies and Investment Funds)' and the words "and Act No. 188 / 2011 Coll. 'shall be added at the end.
17. In Part B of the Annex, the following entry 2148 is inserted after entry 2147:
"2148 Interest income on financial derivatives other than own bonds
Interest income under swap agreements, forward agreements and other forward agreements and, where applicable, agreements on other financial derivatives [Article 627 (2) of Act No. 240 / 2013 Coll., on investment companies and investment funds, and § 3 (1) (d) to (f) of Act No. 256 / 2004 Coll., on business in the capital market, as amended by Acts No. 230 / 2008 Coll. and No 188 / 2011 Coll.] with the exception of foreign exchange swap agreements relating to holders of State and municipal bonds issued under the law of a foreign State (interest income from interest under such agreements belongs to heading 2146). Other than interest income collected under financial derivative agreements are to be classified under item 2147. '
18. In the Annex to Part B, in the entry for subheading 2212, the sentence "The penalty payment shall not be the penalty of the undelivered amount of biofuels pursuant to § 19 (10) of Act No. 201 / 2012 Coll., on air protection (belonging to item 1339) 'is added at the end.
19. In the Annex in Part B, in entry 2324, the sentence eighth is replaced by the following: "To item 2324, the amount transferred by the pension company to the State budget for a pension savings participant who has applied for an old-age pension from the basic pension insurance equivalent to the invalidity pension for the third degree under the Pension Insurance Act and has given consent to the transfer of 60% of his funds to the State Budget (Section 15 of Act No. 426 / 2011 Coll., on Pension Savings). This entry also includes organisations that are the owners of the infrastructure and other bodies (§ 43 (6) of Act No. 13 / 1997 Coll., on the Road, as amended) income from compensation of the weighing costs pursuant to § 38b (5), § 38d (4) of the Road Act. It also includes the revenue of municipalities, regions, regional councils and voluntary associations of municipalities from the payments made to them by the Ministry of Finance pursuant to Article 33 (9) of the budget rules, instead of interest on their accounts for receiving subsidies and repayable financial assistance from the state budget, state funds and the National Fund. '
20. In Part B of the Annex, the following subgrouping of entries 239 is inserted after entry 2362:
"239 Temporary classification of revenue
2391 Temporary classification of revenue
As part of the so-called preset identification of the Crown, the budget system [§ 3 (o) of Act No. 218 / 2000 Coll., as amended by Act No. 501 / 2012 Coll.], which is part of the Integrated Information System of the Treasury and which automatically classifies amounts from bank statements into units of budget composition, amounts of revenue from the state budget accounts. The budgetary system shall include the expenditure (minus revenue) of the State budget revenue accounts, with the exception of expenditure which has been written off on the basis of a payment order issued by the State's organisational body. The revenue and expenditure entered in this item shall be excluded from this item by the organisational body of the State and shall be assigned to the item and other units of the budget composition corresponding to their nature immediately after having obtained the necessary information. This item is not budgeted. No balance shall be reported at the end of the year or at the end of each month. ';
21. In Part B of the Annex, the following entry 2513 is inserted after entry 2512:
"2513 Share of VAT on telecommunications services managed by the EU
The Ministry of Finance shall include in this item the share of the value added tax paid in the Czech Republic by the providers of telecommunications, broadcasting and electronic services which do not have their registered office or establishment in the Czech Republic, but have chosen it, according to European Union rules, as the State in which they will submit the value added tax return from these services and through which they will pay it to the State to which they provide these services. "
22. In Part B of the Annex, the following entry 3114 is added: "Revenue from the sale of long-term intangible assets as defined in the first sentence of subheading 611. This item includes, for example, the revenues of the Ministry of the Environment from the sale of allowances, units of allocated quantity and other emission-related rights pursuant to § 7 (5), first sentence and § 17 of Act No. 383 / 2012 Coll., on the terms of greenhouse gas emission allowance trading, and, where applicable, the income of organisations operating installations under § 2 (a) of this Act, from the transfer of allowances under § 8 (2) of the Act. '
23. In the Annex to Part B of the sub-heading 320, the words "(Paragraph 9 of Decree No 505 / 2002 Coll., implementing certain provisions of Act No 563 / 1991 Coll., as amended, for entities that are territorial entities, contributory organisations, state funds and organisational components of the State) 'are replaced by the words" (Paragraph 17 of Decree No 410 / 2009 Coll., implementing certain provisions of Act No 563 / 1991 Coll., as amended, for certain selected entities, as amended, as amended by Decree No 403 / 2011 Coll.'.
24. In the Annex to Part B, entry 3209, at the end of the text in brackets, the words ", from 1 January 2014 § 514 to 544 of Act No. 89 / 2012 Coll., Civil Code 'shall be added.
25. In Part B of the Annex to entry 4114, the words "from the Land Fund or 'are deleted.
26. In Part B of the Annex, at the end of the sub-group of items 413, the words "and in relation to services without full legal personality 'are replaced by the following:" The items of this sub-group include funds received into the money fund (bank account) of the State or legal entity using the budget composition of another money fund (bank account) of the same organisational component of the State or of the same legal entity, as well as funds received from the capital of Prague by the capital of Prague and funds received by the capital of Prague from those urban areas. These include, for example, funds received from the reserve fund into the income account, transfers to funds of the local authority or the municipality pursuant to § 5 (2) of Act No. 250 / 2000 Coll., on the budgetary rules of the territorial budgets, as amended by Act No. 477 / 2008 Coll. etc. In consolidation at organisation level, the amounts included in headings 4133, 4134, 4137 and 4139 shall be excluded.';
27. In the last sentence of point 4134 of the Annex to Part B, the words "under § 47 and 70 'are replaced by the words" under § 44a (1) (e)'.
28. In Part B of the Annex, the following entry 4137 is inserted after entry 4136:
"4137 Transfers between the statutory cities (hl. m. Prague) and their urban districts or parts - revenue
This item includes urban districts and urban parts of statutory cities [Section 4 of Act No. 128 / 2000 Coll., on municipalities (municipal establishment), as amended] which do not have legal personality (Section 20 (2) of the same Act), funds transferred to their bank accounts from the bank accounts of the statutory cities to which they are part as subsidies for their activities. It shall also include the funds which the statutory cities receive into their bank accounts from the bank accounts of their urban districts or urban areas if such transfers occur in the nature of transfers. This item includes transfers between the capital of Prague and its urban parts (§ 3 (1) of Act No. 131 / 2000 Coll., on the capital of Prague, as amended). "
29. In Part B of the Annex, the title of heading 50 is read as follows: "Salaries and similar and related expenses' and at the end of that heading, the words" certain cases of remuneration for work to natural persons engaged as self-employed (sub-grouping of items 504) and compensation for damage to workers caused by the organisation as a result of impossible work (subgrouping of items 505) 'are replaced by the words "intellectual property remuneration (subgrouping of items 504) and compensation for damage to workers caused by the organisation as a result of impossible work (subgrouping of items 505). The remuneration for the use of intellectual property also applies to legal persons. Expenditure falling under sub-headings 501 and 502 shall constitute payments to natural persons (employees), to legal persons only in the event of payment by the heir of the staff member, if he is a legal person. Remuneration for work carried out as a dependent activity shall be included in the relevant items on a gross basis, irrespective of the fact that each part of this gross amount is paid or referred to by different beneficiaries. The gross remuneration for work is the remuneration for work, including the amounts paid by the employer on the remuneration of persons who are dependent on him as a taxpayer of taxes and insurance public budgets (personal income tax and social security contributions and contribution to state employment policy), health insurance companies (general health insurance premiums) and pension companies through financial management (pension savings insurance).'
30. In Part B of the Annex, at the end of entry 5021, the following sentence is added: "The remuneration of the President and members of the Bureau of the Scientific Council and the Audit Board of the Grant Agency (Section 36 (3) of Act No. 130 / 2002 Coll., as amended) and the remuneration of the President and members of the Bureau, Research Board and Audit Board of the Technological Agency (Section 36a (4) of the same Act). This does not include the salaries of the Presidents and members of the Bureau of these Agencies, which belong to item 5011. The remuneration of members of the government's working and advisory bodies (e.g. § 28a of Act No. 2 / 1969 Coll., as amended by Act No. 272 / 1996 Coll., Article 9 of Constitutional Act No. 110 / 1998 Coll., on the Security of the Czech Republic, § 21 paragraph 2 of Act No. 379 / 2005 Coll., § 35 of Act No. 130 / 2002 Coll., as amended by Act No. 110 / 2009 Coll.). '
31. In the Annex to Part B, entry 5022 reads: "This item includes the salary [§ 2 (1) and § 2 and § 3 of Act No. 236 / 1995 Coll., as amended] of representatives, Judges and Members of the European Parliament (§ 1 of the same Act). Reimbursement of expenses of persons under Section 1 of the Act [§ 2 (1) (b) and § 5] shall be for item 5196 and their severance payments [§ 2 (1) (d) and § 7] shall be for item 5026, item 5022 shall be for item 5022 only for their salary. '
32. In Part B of the Annex to subheading 5041, the following entry is added: "In this item, organisations shall include their payments to natural or legal persons who are holders of intangible assets for the granting of authorisation to use or use them other than those of the nature of ownership (if they are such as to have such a character as to have such an entitlement, if they are acquired by a long-term intangible asset, to acquire or use them other than those of a long-term ownership, to items 5172 and 5179), and other than the authorisation to use it temporarily, on which the intangible property is recorded, having the character of the lease (but on which the fees for the grant of title of the original works, recorded works of art, or recorded, or of sound or sound visual recording, if the instrument itself does not have the non-tangible property; if they have it, the remuneration for its award to item 5179 or 6119), with the exception of payments for the authorisation to use or use computer programs (which belong to item 5042). Intangible property means, for the purposes of the budget composition, money-worthy information (the definition of information is included in item 5169), which can be held and handled with it, a cash-valued set of signals enabling a natural substance or a specific device to transform natural substances or information that can also be held and handled with it, and the right to develop certain activities that can bring material benefit if that right can be valued by money and can be transferred to another person or another person to authorise such activities or to exercise part of them. Subheading 5041 includes, in particular, payments to holders of intangible property whose rights are protected by intellectual property protection laws enabling the owners of intangible property to grant other persons the right to use it, for the provision of such an authorisation which is not the nature of ownership or rental rights. These laws are copyright law (Act No. 121 / 2000 Coll., as amended), law on inventions and improvements (Act No. 527 / 1990 Coll., as amended), law on the protection of rights to varieties (Act No. 408 / 2000 Coll., as amended), law on trade marks (Act No. 441 / 2003 Coll., as amended), law on the protection of industrial designs (Act No. 206 / 2000 Coll., as amended) and law on the protection of topography of semiconductor products (Act No. 529 / 1991 Coll., as amended). These expenses include, in particular, expenses for the acquisition of the right to use copyright works which do not have the nature of the copyright or the right to rent (from 1 January 2014, § 2358 to 2389 of Act No. 89 / 2012 Coll., Civil Code), both under the licensing agreements concluded with their authors, or under the sublicensing agreements (§ 46 to 57 of the Copyright Act) as their heirs, legal successors or the State after their demise (§ 26), the authors' employers (§ 58), the employees of collective works (§ 59) and collective managers of the copyright (§ 95 to 104); they do not include payments for authorisation to use or use computer programs, which fall under heading 5042. Similarly, the costs of obtaining such authorisations, if the organisation exceptionally acquires them under the other laws referred to above, are those of obtaining a licence under Sections 11 (1) and 14 (1) of the Act on Inventions and Improving Proposals, under Section 19 (2) of the Law on the Protection of Rights to Varieties, under Section 18 (1) of the Trade Marks Act, under Sections 19 (1) and 32 of the Act on the Protection of Industrial Designs, under Sections 12 (2) and 21 (2) of the Law on Utilities, and under Sections 10 (1) and 18 (2) of the Act on the Protection of topography of semiconductor products. This item does not cover remuneration to holders of intangible property under those laws (patent holders and similar authorisations) for the transfer of such patents and similar authorisations, which falls under the headings for expenditure on the acquisition of intangible property (headings 5179 and 6119). Subheading 5041 also includes payments to the procuring entities of databases for the authorisation to exercise the right of extraction or use the content of the database or its qualitative or quantitative essential part (Section 90 of the Copyright Act). It includes payments to performers or their joint representatives for their artistic performance (even if they are carried out by performers under an agreement to carry out work), but not similar payments to their employers, nor payments for tickets for the performances on which they are performed (belonging to item 5169). It includes payments to performers or their joint representatives for the authorisation to use their artistic performance (Section 71 of the Copyright Act), as well as payments to the Protection Union to copyright and other collective rights managers under the Copyright Act, using the record of artistic performance (Section 72 of the Copyright Act), as well as other amounts paid to such administrators, which are collected for authors of works and performers, with the exception of payments having the nature of the issue of unjustified enrichment (these belong to heading 5909). '
33. In Part B of the Annex, the following entry 5042 is inserted after entry 5041:
"5042 Rewards for use of computer programs
This item includes expenditure on the acquisition of authorisation for the use of computer programs as works under the Copyright Act (Act No. 121 / 2000 Coll., as amended) which do not have the character of ownership or rental rights (from 1 January 2014, § 2358 to 2389 of Act No. 89 / 2012 Coll., Civil Code), both under the licensing agreements concluded with their authors, or under the sublicensing contracts (§ 46 to 57 of the Copyright Act) as their heirs, the legal successors of the heirs or the State after their termination (§ 26), the authors' employers (§ 58), and the orderists of the collective works (§ 59). Item 5042 includes expenditure under contracts for the temporary use of computer programmes designated as rental contracts which do not fulfil the conditions set out in the fourth sentence of subheading 5164. ';
34. In the Annex to Part B, in entry 5131, the words "Section 5 of Decree No. 178 / 2001 Coll. 'are replaced by the words" Section 8 of Decree No. 361 / 2007 Coll., laying down the conditions of health protection at work, as amended by Decree No. 68 / 2010 Coll. and No 93 / 2012 Coll.';
35. In Annex B, entry 5142, the first sentence of heading 5142 is replaced by the sentence "This item is used for the crown accounting of foreign exchange accounts and for the crown accounts only if the organisation has decided to divide the expenditure which the bank is holding an account in foreign currency and the organization is debited to it as a new account account in the original account," this item is used for the net cost and exchange rate differences in expenditure. "and for the sixth sentence, the phrase" The foreign exchange exchange exchange exchange exchange exchange account accounts which are subject to the budget composition, when the organisation is required under Article 24 (6) of Law No 563 / 1991 Coll. The organisation shall use item 5142 when recording the amount written off from the foreign exchange account to include the difference between the amount actually credited to the crown account and the amount it has calculated under that provision as a crown valuation of the foreign exchange amount written off from the foreign exchange account, whether positive or negative. Similarly, an organisation that transfers funds between its foreign exchange accounts denominated in different currencies shall proceed. ';
36. In Part B, the title of heading 5145 reads: "Non-interest expenses on financial derivatives', the words" (belonging to item 5146) 'are replaced by "(belonging to items 5146 and 5147)', the words" (Paragraph 2 (3) of Act No. 189 / 2004 Coll., on Collective Investment, as amended by Act No. 188 / 2011 Coll.) 'are replaced by the words "(Section 627 (2) of Act No. 240 / 2013 Coll., on Investment Companies and Investment Funds)' and the words" and Act No. 188 / 2011 Coll. 'are added at the end.
37. In Part B of the Annex, entry 5146 reads as follows:
"5146 Interest expense on financial derivatives on own bonds
Expenditure incurred by the Ministry of Finance, Municipality and Region issuing State and municipal bonds under swap agreements relating to holders of State and municipal bonds issued under the law of a foreign State. These are coronation payments to institutions with which these issuers have entered into swap agreements for the purpose of obtaining a foreign exchange exchange to cover interest payments to bond holders issued under the law of a foreign State, and to crown expenses made under other swap agreements related thereto. If the liabilities under these agreements are higher than their claims and the netting is carried out, this item shall include the amount issued after such netting; the amount of netting cannot be increased by revenue and expenditure (with the seventh and eighth sentences of Class 5). In the case of the Ministry of Finance for this item, money issued from the State Budget Expenses Account of the Chapter State Debt is to be used as reimbursement of amounts issued under these Agreements from the State Financial Assets Accounts and from the Treasury Liquidity Management and Government Debt Management Accounts [§ 3 (h) (2) and (3) of the Budget Rules]. '
38. In Part B of the Annex, the following entry 5147 is inserted after entry 5146:
"5147 Interest expense on financial derivatives except for own bonds
Interest expenses under swap agreements, forward agreements and other forward agreements and, where applicable, agreements on other financial derivatives [Article 627 (2) of Act No. 240 / 2013 Coll., on investment companies and investment funds, and § 3 (1) (d) to (f) of Act No. 256 / 2004 Coll., on business in the capital market, as amended by Act No. 230 / 2008 Coll. and Act No. 188 / 2011 Coll.] with the exception of expenditure belonging to item 5146. Other than interest expenses incurred under financial derivative agreements are to be classified under heading 5145. ';
39. In Part B of the Annex to the sub-group of items 516: "The service shall mean the activity directly carried out by the payer or by whom he has designated, consumed, as such (for example, the speech of the lecture) or as a material result thereof (for example, the drawing up of a inscription on an item belonging to the client or the writing of an opinion which does not have the character of an author's work). It does not have an activity leading to the creation of a case or exercise that is still being used (for example, the stamp or the publication of a document on the document supplied by the contractor). '
40. In Annex B, entry 5161 reads as follows:
"5161 Postal services
Expenditure on mail and other postal services as defined in § 1 (2) of Act No. 29 / 2000 Coll., on postal services and amending certain laws (Postal Services Act), as amended by Act No. 221 / 2012 Coll., regardless of whether these services are provided by mail, mail or courier companies or by anyone else. Expenditure on services of another kind provided by post does not cover this item. This is in particular expenditure on the issue of qualified certificates needed for electronic signature of documents or other digital certificates. This expenditure covers item 5169 regardless of which qualified certification service provider accredited by the Ministry of Interior issues these digital certificates. Subheading 5161 does not include expenditure on the acquisition of values which, although used to ensure the dispatch of consignments or other postal activities, are not, by their nature, postal services or services at all, such as expenditure on the purchase of tapes in payment machines which do not constitute a pre-payment certificate (belonging to item 5139), on the acquisition of a dye into their printers (also belonging to heading 5139) and similar expenditure. Postage charges shall be included in this item even if they are paid differently than when the postal mail is sent to the post office, such as the price for postage stamps or, where appropriate, other advance payment certificates or as expenditure on crediting payment machines. '.
41. In Part B of the Annex to entry 5164, the second sentence is replaced by the following: "This includes payments for the rental of the original or a copy of the copyright, recorded artistic performance or sound or visual recording [Section 15 of Act No. 121 / 2000 Coll., on copyright law, on rights related to copyright law and on the amendment of certain laws (Copyright Act), as amended by Act No. 216 / 2006 Coll.], and on their lending (§ 16 of Act No. 121 / 2000 Coll., as amended by Act No. 216 / 2006 Coll., and (d) to the rightholders of those rights [§ 12 (4) (c) and (d), as amended by Act No. 216 / 2006 Coll.), § 71 (2), § 76 (2) (c) and (d) and § 80 (2) (c), respectively. This does not include fees to authors for the grant of an authorisation (licence) for the exercise of the right to lease or lend such originals or copies or remuneration to other rightholders for the grant of such an authorisation; such remuneration covers items 5041, 5179 or 6119. Expenditure under contracts for the rental of computer programmes shall be for item 5164 only if it is actually contracts under which the organisation hires or borrows the technical means on which those programmes are recorded and from which the computer can directly take over and from which the organisation can use them for a maximum of a year, then it must return them to the lessor or the lenders and may not obtain a copy. Expenditure under contracts for the temporary use of computer programmes designated as rental contracts which do not fulfil these conditions shall fall under heading 5042. ';
42. The Annex to Part B of item 5166 reads as follows: "Expenditure on the supply of information (definition of information is given in item 5169), which constitutes consultation, advice, analysis, study or legal services, and information which serves the organisation to decide or inform itself and its activities and the organisation has no obligation under specific regulations to process it, except for information relating to computer programmes, data processing and information and communication technologies (which belong to item 5168), where the organisation is not obliged to provide it under specific regulations. Payments for legal services to lawyers and law firms (§ 22 of Act No. 85 / 1996 Coll., on advocacy, as amended by Act No. 79 / 2006 Coll., and Decree No. 177 / 1996 Coll., as amended) or other suppliers are included here in the case of services which do not supply information. This item does not include expenditure on the acquisition of information as intangible property (which falls under headings 5179 and 6119), expenditure on the acquisition of authorisation for the use or use of intangible property, which is of the nature of the information, under copyright and other intellectual property protection laws (which include, if not the nature of the intangible property itself, under heading 5041), or expenditure on the acquisition of authorisation for the use or use of tangible media on which the information is recorded (which belongs to heading 5164). Item 5166 includes in particular expenditure on expert opinions, market surveys, development plans, proposals for promotional and advertising events, certificates and audits (Section 11 (8) of Decree No. 410 / 2009 Coll., as amended by Decree No. 460 / 2012 Coll.), which are not required to be procured by the organisation under specific regulations and which are not related to computer programs, data processing or information and communication technologies. '
43. In Annex B, entry 5168 reads as follows:
"5168 Data processing and information and communication technology services
Payments to computer centres or other suppliers for drawing up computer assemblies from data supplied by the organisation or other data and for other computer operations with the data supplied. Expenditure on the supply of information (the definition of information is contained in item 5169) relating to computer programmes, data processing and information and communication technologies and systems, whether or not the organisation has an obligation under special regulations to process it, except for expenditure on the acquisition of information as intangible property (those falling within headings 5172 and 6111), expenditure on obtaining authorisation for the use or use of intangible property which is of the nature of the information (those belonging to heading 5164), and expenditure on obtaining authorisation for the use or use of tangible media on which the information is recorded (those belonging to heading 5164). Expenditure on information and communication technology and systems services, such as those not covered, falls within headings 5166 and 5169. ';
44. The sixth sentence of point 5169 of the Annex to Part B is replaced by the following: "This includes expenditure on the supply of information which an organisation is required to process under specific regulations and information other than that which constitutes consultation, advice, analysis, study or legal services or serves the organisation to decide or inform itself and its activities (expenditure on which it belongs to item 5166), with the exception of information relating to computer programmes, data processing and information and communication technologies (expenditure on which it belongs to item 5168); This does not include expenditure on the acquisition of information as intangible property (belonging to headings 5179 and 6119), expenditure on the acquisition of authorisation for the use or use of intangible property having the character of information, under copyright law and other intellectual property protection laws (which include, if not the nature of the intangible property itself, under heading 5041), or expenditure on the acquisition of authorisation for the use or use of tangible media on which the information is recorded (which belongs to heading 5164). Item 5169 includes in particular expenditure on expert reports, certificates, audits, forest plans, river basin management plans and flood plans (Section 11 (8) of Decree No. 410 / 2009 Coll., as amended by Decree No. 460 / 2012 Coll.), which is required to be processed by the organisation under specific regulations and which are not related to computer programs, data processing or information and communication technologies. It includes expenditure on checking, revision, marking, checking, calibration and assessment of the technical condition of instruments and equipment. ', in the ninth sentence, the words', for example, computer programmes or sets of information 'are replaced by' except computer programmes (which belong to item 5168) 'and the words', except for expenditure under supply contracts for information and communication technologies and systems (which belong to item 5168) 'are added at the end of the 10th sentence.
45. In Part B of the Annex, at the end of entry 5172, the sentences "The definition of intangible assets is given in item 5041. Subheading 5172 includes expenditure on obtaining authorisation to use computer programs as copyrighted works under licensing contracts concluded with their authors or sublicensing contracts (Sections 46 to 57 of the Copyright Act, from 1 January 2014 § 2358 to 2389 of Act No. 89 / 2012 Coll., Civil Code), and under contracts with legal or natural persons which exercise the property rights of authors (Sections 12 to 27 of the Copyright Act) as their heirs, legal successors or the State after their demise (§ 26), the employers of authors (§ 58), and those who have been paid for it, does not exceed 60 thousand CZK, or this computer program is applicable only for a year (in particular if it is not limited in time (if it is not limited to 60 thousand CZK), the cost, the cost of which it belongs to item 5042 or 5164). Expenditure on technical evaluation of computer programmes shall also be included in item 5172 if the price paid for the technical evaluation of each individual programme does not exceed CZK 60,000 (if it exceeds CZK 6111); the price paid or the period of application of the programme shall not decide. '
46. In Part B, the last sentence of entry 5179 is replaced by the following: "Also, expenditure on the acquisition of intangible assets other than long-term and non-computer programs (expenditure on the acquisition of computer programmes which are intangible assets other than fixed assets belongs to heading 5172 and expenditure on the acquisition of an authorisation to use intangible property by its holders, which does not have the nature of intangible assets, belongs to heading 5041). The definition of intangible assets is given in subheading 5041. Expenditure on the acquisition of intangible property is included in item 5179, in particular, expenditure on obtaining authorisation to use copyright works other than computer programs under licensing agreements concluded with their authors, or sublicensing contracts (Sections 46 to 57 of the Copyright Act, from 1.1.2014 § 2358 to 2389 of Act No. 60.000 of the Act, Coll., Civil Code), and under contracts with legal or physical persons carrying out the rights of authors (Sections 12 to 27 of the Copyright Act) as their heirs, legal successors of heirs or of the State after their demise (§ 26), employers of authors of collective works (§ 59) and collective managers of property rights (§ 95 to 104), if this authorisation has the nature of the property is not limited in time (Article 26). This item also includes remuneration to holders of intangible property protected by intellectual property protection laws (patent holders and similar authorisations) for the transfer of such patents and similar authorisations, where the organisation exceptionally procures them, if their period of validity is one year or less or the remuneration does not exceed CZK 60,000 (the legal provisions on such transfers are set out in the third sentence of the sub-grouping of headings 611). This includes expenditure on the technical evaluation of intangible assets other than computer programs, if the price paid for the technical evaluation in each case does not exceed CZK 60,000 (if it exceeds CZK 6119); neither the price paid nor the period of validity of the assessed intangible assets shall decide. Subheading 5179 is also included in the remuneration according to the preservation and command-type contracts (Sections 2402 to 2520 of Act No. 89 / 2012 Coll., Civil Code), if they are subject to securities. It also includes the remuneration of securities dealers (Sections 5 to 20 of Act No. 256 / 2004 Coll., on Capital Market Business, as amended) or other persons under contracts concluded under Act No. 591 / 1992 Coll., on Securities, as amended, effective until 31.12.2013. These are contracts for the purchase or sale of securities and other procurement contracts (Sections 28, 33, 33a and 33b of this Act) and contracts for the custody, management, deposit and management of securities (Sections 34 (1), 36 (1), 37 (1) and 37a (1)). Subheading 5179 also includes the remuneration of the Exchange Agreements under Section 31 of Act No. 229 / 1992 Coll., on Commodity Exchange, as amended by Act No. 247 / 2011 Coll. This item includes the payment by the buyer of the seller and the client to the contractor for the extension of the period during which the seller is liable to the buyer for defects of the sold case (Sections 619 to 627 of Act No. 40 / 1964 Coll., Civil Code, as amended) or from the guarantee for quality or from the defect of consumer goods (Sections 2113 to 2117 and 2165 to 2174 of Act No. 89 / 2012 Coll., Civil Code) and the contractor to the client of the liability for defects of the custom-made goods (Sections 645 to 649 of Act No. 40 / 1964 Coll., Civil Code, as amended) or from the guarantee for the quality of the work (Section 2619 of Act No. 89 / 2012 Coll., Civil Act). '
47. In Part B of the Annex, at the end of item 5182, the sentence "In organisations which have no cash in the cash register at the end of the year, expenditure on this item shall not be budgeted."
48. In the Annex to Part B, entry 5192, the sentence "This includes the fees of the Copyright Union ', in the last sentence, the words" Paragraph 30 (2) (a) of the Act on the Administration of Taxes and Duties (Act No. 337 / 1992 Coll., as amended)' is replaced by the words "Paragraph 107 (2) of the Tax Code (Act No. 280 / 2009 Coll., as amended), Section 10 (4) of the Act on the Prison Service and the Judicial Guard of the Czech Republic (Act No. 555 / 1992 Coll., as amended by the later Regulations), and the sentence" The Ministry of Finance on the Communities (Act No. 341 / 2011 Coll.), Section 28 (5 of the Act on the Customs Administration of the Czech Republic (Act No. 17 / 2012 Coll., as amended) are added.
49. In Part B of the Annex, at the end of item 5196, the following sentence is added: "The expenditure of an organisation which provides for the activities of officials who would otherwise pay for themselves and who would be entitled to the compensation provided for in paragraph 5, such as expenditure on tickets of officials and their accommodation and meals on journeys undertaken at the initiative of the relevant organisational body of the State to be paid by that organisation of the State. This appropriation is intended to cover expenditure corresponding to the costs incurred, such as tickets, accommodation and meals for item 5169. '.
50. In Part B of the Annex, the following entry 5198 is inserted after entry 5197:
"5198 Financial compensation for the settlement of assets with churches
Financial compensation to churches and religious societies pursuant to § 15 of Act No. 428 / 2012 Coll., on property settlement with churches and religious societies and on the amendment of certain laws (Act on property settlement with churches and religious societies). "
51. In the Annex to Part B, entry 5199 reads: "Expenditure on purchases which cannot be classified under other headings of such expenditure. This item includes organisations which are owners of apartments or non-residential premises and co-owners of common parts of the building in which such apartments or non-residential premises are located (Sections 1158 to 1160 of Act No. 89 / 2012 Coll., Civil Code), payments to the community of owners of such apartments and non-residential premises (Sections 1194 to 1216 of the Civil Code) or to other persons entrusted with the task of managing, operating and repairing common parts of the building (Sections 1180 and 1181 of the Civil Code). '
52. In Part B of the Annex, the following sentence is added at the end of the grouping of items 52: "This does not apply to transfers to the contribution organisations established by municipalities, voluntary volumes of municipalities and regions provided through their founders (Section 28 (12) of Act No. 250 / 2000 Coll., on the budgetary rules of the territorial budgets, as amended by Act No. 557 / 2004 Coll., No. 562 / 2004 Coll., No. 477 / 2008 Coll. and No. 465 / 2011 Coll.). Intermediaries, which are municipalities, voluntary associations of municipalities and counties for transfers made by them to the contribution organisations of which they are the organisers, include the income of such transfers in an item corresponding to the public budget from which they were received and their expenditure on the item corresponding to the transfer to their contribution organisations (5336 or 6356). Intermediaries, by which the counties of transfers provided by them and through the municipalities to the contribution organisations established by the municipalities, are to include the income of such transfers in an item corresponding to the public budget from which they were received and their transfer to the municipality by a minimum entry on the same item of income. Providers shall classify the expenditure of such transfers into an item corresponding to the public budget to which they refer (heading 5323 or 6342, if the final beneficiary of the transfer is the sponsorship organisation set up by the county, and under heading 5321, 6341, 5329 or 6349, if the final beneficiary is the sponsorship organisation set up by the municipality or the voluntary union of the municipalities or the regional provider). ';
53. In Part B of the Annex, at the end of the first sentence of the entries 5221 and 6321, the words "if this Act, repealed by the new Civil Code, continues to apply (Section 3050 of Act No. 89 / 2012 Coll., Civil Code) 'are inserted.
54. In Part B of the Annex, in the title of headings 5222, 5622 and 6322, the words "civil associations' are replaced by the words" associations'.
55. In Part B of the Annex, in entry 5222, the first sentence is replaced by the sentence "Non-investment transfers to associations (Sections 214 to 302 of Act No. 89 / 2012 Coll., Civil Code). 'and in the sentence" civil associations' at the end, the words "associations' are replaced by the words" associations'.
56. In the Annex in Part B, the first sentence of entry 5229 is replaced by the following: "This includes non-investment transfers if they are not attributable to any of the previous items, in particular transfers of funds and institutions (Sections 303 to 418 of Act No. 89 / 2012 Coll., Civil Code). '.
57. In Part B of the Annex, the following sentence is added at the end of item 5321: "Transfers by municipalities through their authorities (transfer of such transfers to municipalities) and transfers by municipalities through municipalities and regions (transfer of such transfers to regions) are also included; in the entry for item 52. ';
58. In Part B of the Annex, the following sentence is added at the end of the entry 5323: "Transfers provided to the Regional Contributory Organisations through their founders (transfer of such transfers to the Region) are also included; in the entry for item 52. ';
59. In Part B of the Annex, entries 5335 and 6355 are deleted.
60. In Part B of the Annex, the following sentence is added at the end of entries 5336 and 6356: "To this item, municipalities, voluntary associations of municipalities and regions of transfers shall be added:
61. In Part B of the Annex, the words "and in relation to services without full legal personality 'shall be added at the end of the sub-group of items 534 and the words" The funds transferred from the money fund (bank account) to the State or legal entity using the budgetary composition to another fund (to another bank account) to the same organisational component of the State or the same legal entity, as well as the funds transferred by the capital of Prague to its urban parts and the funds transferred by these parts to the capital of Prague'.
62. In Part B of the Annex, the following entry 5347 is inserted after entry 5346:
"5347 Transfers between the statutory cities (hl. m. Prague) and their urban districts or parts - Expenditure
To this item the statutory cities [§ 4 of Act No. 128 / 2000 Coll., on Municipality (municipal establishment), as amended] include funds which transfer from their bank accounts to the bank accounts of their urban districts or urban areas which do not have legal personality (§ 20 (2) of the same Act) as grants for their activities. It shall include the funds transferred from their bank accounts to the bank accounts of the statutory cities to which they are part by such transfers of the nature of transfers. This item includes transfers between the capital of Prague and its urban parts (§ 3 (1) of Act No. 131 / 2000 Coll., on the capital of Prague, as amended). "
63. In the Annex to Part B, in entry 5363, the words "fines, periodic penalty payments, interest on late payments and tax increases pursuant to § 37, 37a, 37b, 63 and 68 of the Tax and Fiscal Administration Act (Act No. 337 / 1992 Coll., as amended) 'are replaced by the words" fines, periodic penalty payments and interest on late payments pursuant to § 250 to 253 of the Tax Code (Act No. 280 / 2009 Coll., as amended)'.
64. In Part B of the Annex, the following entry 5425 is inserted after entry 5424:
"5425 Contribution to the funeral costs of the organ donor and compensation to the living donor
This appropriation is intended to cover the cost of the death of a deceased donor to whom an organ has been collected under the Transplant Act, and the reimbursement of expenditure effectively and demonstrably incurred by the living organ donor and the difference between his income lost and the compensation received for salary, salary or remuneration received and the sickness benefit received from the sickness insurance that the donor has created a temporary incapacity for work in connection with the collection of the organ and the provision of health services which he has requested [Section 28a and 28b of Act No. 285 / 2002 Coll., on Donation, collection and transplantation of tissues and organs, and on the amendment of certain laws (transplant law), as amended by Act No 44 / 2013 Coll.] '.
65. In Part B of the Annex in the title of heading 5493, the word "non-business' is deleted and the sentence" Non-investment transfers to non-business activities are included at the end of the entry. '
66. In Part B of the Annex, at the end of entry 5909, the following sentence is added: "The issue of unjustified enrichment shall be included in item 5909 (Sections 451 to 459 of Act No. 40 / 1964 Coll., Civil Code, as amended, and Sections 2991 to 3005 of Act No. 89 / 2012 Coll., Civil Code). However, the repayment of funds received under invalid or cancelled contracts falls under item 5179. '
67. In Part B of the Annex, the following subgrouping of headings 599 is inserted after entry 5909:
"599 Temporary classification of expenditure
5991 Temporary classification of expenditure
The budget system [§ 3 (o) of Act No. 218 / 2000 Coll., as amended by Act No. 501 / 2012 Coll.], which is part of the Integrated National Treasury Information System and which automatically classifies the amounts of bank statements into units of budget composition, such amounts of expenditure of the State Budget, which were not written off on the basis of a payment order issued by the State's organisational body and which could therefore not be included in the units of budget composition set out in the reservation established under § 34 (4) of Act No. 218 / 2000 Coll., as amended by Act No. 501 / 2012 Coll. This is in particular expenditure effected by means of a cheque or on the basis of a enforcement order by ordering a claim from an account. The State's organisational body may also include expenditure already incurred which is to be classified under the heading or other units of the budget composition different from those for which they were allocated after the expenditure has been carried out, before setting up a reservation on that item or those other units of the budget composition and including them. The budgetary system also includes revenue (minus expenditure) of the State budget expenditure accounts for item 5991. Expenditure and revenue entered in this item shall be excluded from this item by the organisational body of the State and assigned to the heading and other units of the budget composition corresponding to their nature immediately after having obtained the necessary information. This item is not budgeted. No balance shall be reported at the end of the year or at the end of each month. ';
68. In the Annex to Part B, subcategory 611 states: "Expenditure on the acquisition of fixed intangible property, which is intangible property (definition is given in item 5041), the period of application of which is longer than a year and the amount for which it was acquired exceeds CZK 60,000 (Section 11 of Decree No. 410 / 2009 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for certain selected entities, as amended, as amended, and No. 460 / 2012 Coll.). The items of this subgrouping include, in particular, the costs of obtaining authorisation to use copyright works under the licensing contracts concluded with their authors, or sublicensing contracts (Sections 46 to 57 of the Copyright Act, from 1.1.2014 § 2358 to 2389 of Act No. 89 / 2012 Coll., Civil Code), and under contracts with legal or natural persons which exercise the property rights of authors (Sections 12 to 27 of the Copyright Act) as their heirs, legal successors of the heirs or the State after their demise (§ 26), the employers of the authors (§ 58), the employees of the collective works (§ 5041 or 5164), and the collective managers of the copyright (§ 95 to 104), if this authorisation has the nature of the property rights, in particular if it is not limited in time (does not have this nature), the expenditure of its acquisition belongs to item 5041 or 5164), the amount of which is paid; This includes the remuneration to holders of intangible property protected by intellectual property laws (patent holders and similar authorisations) for the transfer of such patents and similar authorisations, where the organisation exceptionally acquires them, if their applicability is longer than a year and the remuneration is higher than CZK 60 000 (transfer of the patent under Section 15 of the Inventions and Improving Proposals Act, Protection Rights to the Protected Variety Act pursuant to Section 24 (1) of the Plant Rights Act, Trade Marks Act pursuant to Section 15 (1) of the Trade Marks Act, right to the Industrial Design Design Act pursuant to Section 19 (1) and Section 30 of the Industrial Designs Protection Act, transfer of the Application Model Act pursuant to Sections 12 (2) and Article 21 (2) of the Utility Model Act and the Transfer of the topography of the semiconductor products under Section 18 (2). The items of sub-group 611 include expenditure on the technical evaluation of intangible assets, if they exceed the price paid for the technical evaluation in each individual case, CZK 60 000 (if they do not exceed that, the expenditure is for item 5179 or 5172); the price paid or the period of validity of the assessed intangible assets does not decide."
69. In Part B of the Annex, entry 6111 reads: "Expenditure on the acquisition of fixed assets, which are computer programmes. These are expenses for obtaining authorisation to use computer programs as copyrights under the licensing contracts concluded with their authors, or sublicensing contracts (Sections 46 to 57 of the Copyright Act, from 1 January 2014 § 2358 to 2389 of Act No. 89 / 2012 Coll., Civil Code), and under contracts with legal or natural persons which exercise the property rights of authors (Sections 12 to 27 of the Copyright Act) as their heirs, legal successors of heirs or the State after their demise (§ 26), authors' employers (§ 58), and collective managers of property rights (§ 95 to 104), if this authorisation is applicable for more than a year, in particular if it is not limited in time (does not have this character), the expenditure for its acquisition belongs to item 5042 or 5164), the amount of which has been paid; Expenditure on technical evaluation of computer programmes shall also be included in heading 6111 if the price paid for the technical evaluation of each individual programme exceeds CZK 60,000 (if it does not exceed EUR 5172); neither the price nor the evaluation of the evaluated programme nor the period of application of the programme shall be determined."
70. In Part B of the Annex, the following entry 6112 is added: "Expenditure on the acquisition of non-information, other sets of signals and authorisations under intellectual property protection laws. This item includes, for example, any expenditure by organisations operating installations pursuant to § 2 (a) of Act No. 383 / 2012 Coll., on the terms and conditions of greenhouse gas emission allowance trading, on the purchase of emission allowances pursuant to § 8 (2) of this Act. '
71. In Part B, the following entry 6113 is added: "Expenditure relating to the transfer of rights to the results of research or development which cannot be protected under the Intellectual Property Protection Act (Copyright Act, Inventions Act and Improvement Design Act, Variety Rights Act, Trademark Act, Industrial Design Protection Act, Utilization Model Act, Biotechnology Inventions Act, and the Act on the Protection of topography of semiconductor products), from their owner [Sections 11, 15 and 16 of the Act on Promotion of Research, Experimental Development and Innovation (Act No. 130 / 2002 Coll., as amended)]. '
72. In Part B of the Annex, entry 6119 reads: "Expenditure referred to in the subheading headings 611 which are not entered in headings 6111, 6112 and 6113. This is in particular expenditure for obtaining the authorisation to use copyright works, except for computer programs, under licensing agreements concluded with their authors, or sublicensing contracts (Sections 46 to 57 of the Copyright Act, from 1.1.2014 § 2358 to 2389 of Act No. 89 / 2012 Coll., Civil Code), and under contracts with legal or natural persons which exercise the property rights of authors (Sections 12 to 27 of the Copyright Act) as their heirs, legal successors of heirs, or the State after their demise (§ 26), authors' employers (§ 58), and collective managers of property rights (§ 95 to 104), if this authorisation is not limited in time (if not limited to that nature), the expenditure for its acquisition belongs to item 5041 or 5164). This item also includes remuneration to holders of intangible property protected by intellectual property protection laws (patent holders and similar authorisations) for the transfer of such patents and similar authorisations, if the organisation exceptionally procures them, if their period of application is longer than a year and the remuneration exceeds CZK 60,000. Expenses for the technical evaluation of intangible assets other than computer programs shall be included in item 6119 if the price paid for the technical evaluation exceeds CZK 60,000 in each individual case (if not exceeded, the expenditure shall be included in item 5179); neither the price nor the valuation of the assessed intangible assets nor the period of application shall decide. Subheading 6119 includes expenditure entered in the third sentence of the sub-item 611. ';
73. In Part B of the Annex, at the end of entry 6121, the sentence "The expenditure incurred from 1 January 2014 on the acquisition of the buildings with the land on which it stands shall be added to item 6121, unless the expenditure on the acquisition of the land cannot be separated from the expenditure on the acquisition of the land. '
74. In Part B of the Annex, the following entry 6130 is added: "Expenditure on land acquisition. Expenditure incurred since 1 January 2014 on the acquisition of buildings with land on which it stands (the buildings which are separated under Section 506 of Act No. 89 / 2012 Coll., Civil Code, part of the land), if the expenditure on the acquisition of the building cannot be separated from the expenditure on the acquisition of the land, fall under heading 6121. '
75. In Part B of the Annex, the following entry 6201 is added: "This item includes both the amounts for which the organisation purchases shares and the amounts by which the organisation, as a subscriber of shares, pays back the shares it has subscribed, both on the establishment of a public limited liability company and on the increase of its capital. '
76. In Part B of the Annex to entry 6322, the first sentence is replaced by the sentence "Investment transfers to associations (Sections 214 to 302 of Act No. 89 / 2012 Coll., Civil Code). '; in the second sentence, the words" these associations established' are deleted and the dot is replaced by a comma at the end and the words "established associations' are added.
77. In Part B of the Annex, entry 6329 states: "These include investment transfers if they are not attributable to any of the previous items, in particular transfers of funds and institutions (Sections 303 to 418 of Act No. 89 / 2012 Coll., Civil Code). '
78. In Part B of the Annex, the following entries 8413 and 8414 are inserted at the beginning of the subgrouping of entries 841:
"8413 Short-term borrowed funds
This item includes the acceptance or, where applicable, the issuance of funds as described in subheading 8113 if the bank accounts to which they are credited or debited are a nuclear account (Section 26 (2) of the Atomic Act) or a special account of the pension reform reserve (Section 36 (3) of the budget rules).
8414 Reimbursement of short-term borrowed funds
This item includes the issue or, where applicable, acceptance of funds as described in item 8114 if the bank accounts to which they are credited or debited are a nuclear account (Section 26 (2) of the Atomic Act) or a special account of the pension reform reserve (Section 36 (3) of the budget rules). '
79. In the Annex to Part B, in item 8905, the first and second sentences are replaced by the following: "The use of this item does not constitute, as well as the application of headings 8115, 8116, 8125, 8215, 8216, 8225 and 8902, an accounting operation showing the movement of a bank account shall be used only when accounting for the amount of overdraft credit. '; in the third sentence, the words" its amount' shall be replaced by the words "the amount of this item '; and at the end of the entry, the sentence" In accounting for the amount of overdraft credit [when they are transferred from an account corresponding to the bank basic current account (basic payment account) of the municipalities, regions, voluntary volumes of municipalities and regional councils, short-term credit accounts' is added.
80. In Part C of the Annex to paragraph 1063, the words "(e.g. Land Fund) 'are deleted.
81. In Part C of the Annex, paragraph 2111 reads: "Preventing the consequences of mining activity '.
82. In Part C of the Annex to paragraph 3529, the words "which are health establishments (Decree No. 242 / 1991 Coll., on the system of health facilities set up by county authorities and municipalities) 'are replaced by the words" which are providers of health services [Act No. 372 / 2011 Coll., on health services and the conditions for their provision (Health Services Act), as amended]'.
83. In the Annex in Part C of Section 3533 of Part C, "(Article 18b of Act No. 20 / 1966 Coll., on the Care of People, as amended by Acts No. 548 / 1991 Coll., No. 290 / 2002 Coll. and No. 28 / 2008 Coll.) 'is replaced by" (Act No. 374 / 2011 Coll., on the Medical Rescue Service, as amended by Act No. 385 / 2012 Coll.)'.
84. In Part C of the Annex to Regulation 3539, the words "nursery which, under Decree No 242 / 1991 Coll. to health care establishments' are replaced by the words" Child care establishments under 3 years of age under the daily regime '.
85. In Part C of the Annex in the title of Section 3541, the words "addictive substances' are replaced by the words" dependencies'.
86. In Part C of the Annex, the following paragraph 4339 is added: "This section also includes the expenditure of municipalities and counties to cover the allowance for foster care provided to them by the State Budget pursuant to § 47d of Act No. 359 / 1999 Coll., on the Social Protection of Children, as amended by Act No. 401 / 2012 Coll. '
87. In Part C of the Annex to Regulation (EC) No 6143, the words ", the Customs Directorate 'are deleted.
88. In Part C of the Annex, the following section 6330 is added: "This section includes the expenditure of municipalities, regions, regional councils and voluntary associations of municipalities classified under sub-headings 534. '
Transitional provision
The budget structure provided for in Decree No 323 / 2002 Coll., as in force until the date preceding that date, shall apply when the revenue and expenditure collected and the expenditure effected before the date of entry into force of this Order is classified, the budget of that revenue and expenditure and the changes in the stocks of bank accounts before that date.
Efficacy
This Decree shall take effect on 1 January 2014, with the exception of Article I (20) and (67), which shall take effect on the date of its publication, and points 26, 28, 61 and 62, which shall take effect on 1 January 2015.
Minister:
Ing. Fischer, CSc., v. r.
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Regulation Information
| Citation | Decree No. 464 / 2013 Coll., amending Decree No. 323 / 2002 Coll., on the budget composition, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.2013 |
|---|---|
| Effective from | 01.01.2014 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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