Decree No. 470 / 2013 Coll.
Decree amending Decree No. 503 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for health insurance companies, as amended
Valid
Order
Effective from 01.01.2014
Text versions:
01.01.2014
31.12.2013
470
DECLARATION
of 20 December 2013
amending Decree No. 503 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for health insurance companies, as amended
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 the implementation of § 4 (8):
Decree No. 503 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for health insurance companies, as amended, as amended by Decree No. 475 / 2003 Coll., Decree No. 547 / 2004 Coll., Decree No. 352 / 2007 Coll. and Decree No. 445 / 2009 Coll., is amended as follows:
1. In Part Two of Title II, the word "(BILANCE) 'is deleted.
2. In Article 5 (1) and (3), the word "(balance) 'is deleted.
3. In Article 8 (1), the words "computer programmes7) (software) and other copyrights under specific legislation 'are replaced by the words" computer programmesand other subject matter of protection under copyright or other material22). "
Footnote 22:
"22) § 496 (2) of the Civil Code. '
footnote 7 is deleted.
4. In Article 8, the words "as amended 'shall be added at the end of paragraph 1.
5. in Article 8 (2) (a), the words "or other real estate cases 23" shall be added after the words "land and buildings."
Footnote 23 reads:
"23) E.g. § 498 (1) of the Civil Code. '
6. In Article 8 (2) (c), the words "and pledges' shall be inserted after the words" advance '.
7. In Paragraph 8 (2), the dot at the end of point (c) is replaced by a comma and the following point (d) is added:
"(d) the right of construction and material burdens, excluding the right to use land and construction, unless they are recognised as part of the valuation under" C.I.2. Construction "or as part of the valuation under" F.I. Stocks. "
8. In Section 8 (2) of the final part of the provision, the words "this entry 'are replaced by the words" long-term tangible property' and the words "as amended 'are added at the end of the text of paragraph 2.
9. In Paragraph 8 (3), "loans' is replaced by" loans or loans granted '.
10. in Paragraph 8 (8), the word "loans" is replaced by "loans or loans granted."
11. in Article 9 (3), the words "claims on commercial obligations," shall be deleted;
12. In Article 9, the words "as amended 'shall be added at the end of the text of paragraph 5.
13. in Paragraph 10 (8), "liabilities" is replaced by "debts."
14. in Article 10 (9), the words "Loans guaranteed by a bond" are replaced by the words "Debt securities commitments," the words "Loans designated" are replaced by the words "designated" and the words "Borrowing" are replaced by "Bonds."
15. in Article 10 (10), the words "in particular obligations arising from commercial obligations," shall be replaced by the words "debts in particular," and in the text after the words "commitments" shall be replaced by "debts" and "commitments" by "debts."
16. In Paragraph 18 (1), the words "as amended 'shall be added at the end of the first sentence.
17. in Paragraph 22 (1), the words "which are real estate and which are indicated" shall be deleted;
18. In Paragraph 22, the words "as amended 'shall be added at the end of paragraph 2.
19. in Paragraph 24 (2), the word "liabilities" shall be replaced by "debts" and the words "and debts" shall be inserted after the words "advances."
20. in Article 25a (4), (5) and (7), "liabilities" is replaced by "debts."
21. in Annex 1, under asset items D.I.2. and D.I.4., the word "loans" is replaced by "loans or loans granted."
22. In Annex No 1, under asset item E.I. (2), "health care 'is replaced by" health services'.
23. In Annex No 1, under liability heading C.I. (2), the words "health care 'are replaced by the words" health services'.
24. In Annex 1, under liability heading C.II., the words "Loans guaranteed by a bond 'are replaced by the words" Debt securities commitments' and the words "Loans' are replaced by the words" Bonds'.
25. in Annex No 1, under liabilities headings C.IV.1. and C.IV.2., the word "Commitments" is replaced by the word "Debt."
26. In Annex 3 Accounting grade 1 is replaced by "Land and buildings (real estate) '.
Transitional provisions
1. The provisions of Decree No 503 / 2002 Coll., as effective from the date of entry into force of this Order, shall apply for the first time in the accounting year beginning on or after 1 January 2014, unless the following paragraph provides otherwise.
2. An entity that has recognised long-term intangible and tangible assets and stocks in the items specified in Sections 8 (1) and (2) and 9 (5) of Decree No 503 / 2002 Coll., as effective until the date of entry into force of this Order, shall recognise such assets until its disposal in accordance with Sections 8 (1) and (2) and 9 (5) of Decree No 503 / 2002 Coll., as effective until the date of entry into force of the Decree.
Efficacy
This Decree shall take effect on 1 January 2014.
Minister:
Ing. Fischer, CSc., v. r.
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Regulation Information
| Citation | Decree No. 470 / 2013 Coll., amending Decree No. 503 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for health insurance companies, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.2013 |
|---|---|
| Effective from | 01.01.2014 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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