Decree No. 471 / 2013 Coll.
Decree amending Decree No. 504 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities for which the main activity is not business if they are accounting in the system of double accounting, as amended
Valid
Order
Effective from 01.01.2014
Text versions:
01.01.2014
31.12.2013
471
DECLARATION
of 20 December 2013
amending Decree No. 504 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities for which the principal object of the business is not business if they are accounting in the double accounting system, 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 (2), § 14 (1), § 18 (4):
Decree No. 504 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities for which the principal activity is not business if they are accounting in the system of double accounting, as amended by Decree No. 476 / 2003 Coll., Decree No. 548 / 2004 Coll., Decree No. 400 / 2005 Coll. and Decree No. 471 / 2008 Coll., are amended as follows:
1. in Paragraph 2 (1) (b):
"(b) associations under civil code,"
footnote 2 is deleted, including the footnote reference.
2. in Article 2 (1), point (f), including footnote 6, shall be deleted;
Points (g) to (j) shall be renumbered as points (f) to (i).
3. In Paragraph 2 (1), the word "a 'is replaced by a comma and at the end of the text in point (f) the words" and the Constitution according to the Civil Code' are added.
footnote 7 is deleted, including the footnote reference.
4. In Article 2 (1), the words "according to the Civil Code 'shall be added at the end of the text in point (g).
footnote 8 is deleted, including the footnote references.
5. in Article 2 (1) (i), the word "company" is replaced by the word "corporation."
6. In Paragraph 4 (4), the words "commencing 'are replaced by the words" at the time of creation or establishment'.
7. In Article 7 (2), the words "from the amount laid down by the Income Tax Act (hereinafter referred to as" technical assessment "), when the obligations referred to in paragraph 1 are fulfilled," shall be replaced by "from the amount of the valuation laid down for the reporting of individual long-term intangible assets under item" A.I. Long-term intangible assets in total "referred to in paragraph 1."
8. In Article 7 (9), the words "and necessities' shall be inserted after the words" long-term advance '.
9. In Article 8 (1), the word "goods' is replaced by the word" stocks' and at the end of the paragraph, the sentence "This item does not contain parts of land which are depreciation and are recorded as assets or parts thereof under the headings" A.II.3. Construction ', "A.II.5. Production units of permanent crops'," A.II.8. Other fixed assets "referred to in paragraph 10 (a) and (d)."
10. in Article 8 (2), the word "material" shall be inserted after the words "and similar."
11. in Article 8 (4), the following point (b) is inserted after point (a):
"(b) the right of construction, unless the entity's intention is to implement a construction that meets the right of construction and is therefore not recognised as part of the valuation of the construction referred to in (a) or as part of the valuation under" B.I. Stocks. "'
Points (b) to (g) shall be renumbered (c) to (h).
12. in Paragraph 8 (4) (e), the words "under special legislation" shall be replaced by the words "in the case of common parts of the real estate, including a joint ownership interest in the land, paragraph 1 shall apply mutatis mutandis."
13. in Paragraph 8 (5) of the introductory part of the provision, the word "material" shall be inserted after the words "A.II.4. Separate" and the word "material" shall be inserted after the words "items and files";
14. in Article 8 (5) (a), the word "material" shall be inserted after the word "material"; the word "material" shall be inserted after the word "objects and files" shall be inserted after the word "material."
15. In Paragraph 8 (6) of the Introductory Part of the provision, the word "material" is inserted after the words "material"; the word "material" is inserted after the words "material"; the words "from the amount set out in the Income Tax Act, where an entity has the right to charge and write it down" shall be replaced by "the amount of the valuation set out for the reporting of individual fixed assets under the headings" A.II.3. Construction "and" A.II.4. Separate tangible movable goods and sets of tangible movable goods ";
footnote 15 is deleted.
16. in Paragraph 8 (6) (a) read:
"(a) the assets referred to in Paragraph 28 (5) of the Act, '.
17. in Paragraph 8 (9), the word "material" shall be inserted after the word "contains," and the word "material" shall be inserted after the words "where appropriate, files";
18. in Paragraph 8 (10) (c), the word "material" shall be inserted after the words "A.II.4. Separate" and the word "material" shall be inserted after the words "objects and files";
19. In Article 8, at the end of paragraph 10, the dot is replaced by a comma and the following point (d) is added:
"(d) material burdens on land and construction, except for the right to use, unless they are recognised as part of the valuation of item" A.II.3. Construction "or as part of the valuation of item" B.I. Stocks. "'
20. In Paragraph 8 (12), the words "and the pledges" shall be inserted after the words "long-term advance."
21. in Article 9 (1) (a), the word "company" is replaced by the word "corporation."
22. in Paragraph 9 (2), the words "Special Legislation (16)" shall be replaced by the words "Commercial Corporations Act";
footnote 16 is deleted.
23. in Paragraph 9 (5), "Loans" is replaced by "Loans" and "Loans" is replaced by "Loans in particular";
24. in Article 9 (6), the word "loans" shall be replaced by "loans" and the word "in particular" shall be inserted after the word "contains."
25. in Article 9 (7), the word "tangible" shall be inserted after the word "renting."
26. In Section 10, the word "material 'is inserted after the words" separate certificates' and the word "material 'is inserted after the words" goods and files'.
27. in Article 11 (1) (f), the word "material" shall be inserted after the word "further."
28. In Paragraph 11 (7), the word "tangible 'is inserted after" contains in particular' and the word "real estate 'is replaced by" real estate'.
29. In Paragraph 11 (8), the word "material 'is inserted after the words" contains in particular'.
30. In Article 11 (9), the words "and necessities' shall be inserted after the words" long-term advance '.
31. in Article 12 (4), the words "and necessities" shall be inserted after the words "and necessities" and the words "and necessities" shall be inserted after the words "and necessities."
32. in Paragraph 14 (4), "real estate transfer" is replaced by "acquisition of real estate."
33.Paragraph 15 (1) reads as follows:
"(1) Heading" B.II.14 Credits for corporate associates "includes short-term and long-term claims arising from an entity's activities in a company that does not have a legal personality under a company contract concluded under the Civil Code with other members associated in that company. '
footnote 19 is deleted, including the footnote references.
34. in Paragraph 15 (4), the words "and pledges" shall be inserted after the word "advance."
35. in Article 16 (3), the words "or, in the case of savings and credit cooperatives" shall be inserted after the words "where the bank" or "savings and credit cooperatives";
36. In Article 16 (7), the words "bank accounts' are replaced by" bank accounts or savings and credit cooperatives'.
37. in Article 20 (1), the word "banking" shall be deleted and the words "provided by the Bank at the end of the balance sheet" shall be deleted;
38. In Article 20 (3), the word "tangible 'shall be inserted after the word" lease'.
39. in Paragraph 20 (4), the words "and debts" shall be inserted after the words "advances accepted."
40. In Article 20 (7), "loans' is replaced by" loans'.
41. In Paragraph 21 (1), the first and second words "liabilities" shall be replaced by "debts."
42. In Paragraph 21 (2), the word "liabilities" is replaced by "debts."
43. In Paragraph 21 (3), the words "and debts" shall be inserted after the words "advances accepted."
44. in Paragraph 21 (4), the words "liabilities to" are replaced by the words "debts."
45. in Paragraph 22 (1), the words "liabilities to" shall be replaced by the words "debts" and the second sentence shall be deleted;
46. in Paragraph 22 (2), "liabilities" is replaced by "debts."
47. in Paragraph 22 (3), the words "liabilities to" shall be replaced by "debts."
48. In Paragraph 23 (1), "liabilities' is replaced by" debts'.
49. in Paragraph 23 (2), the word "liabilities" is replaced by "debts."
50. in Article 23 (3), the word "liabilities" is replaced by "debts."
51. in Paragraph 23 (4), the word "liabilities" shall be replaced by the word "debts," the words "real estate transfer" shall be replaced by the words "acquisition of real estate," and the word "liabilities" shall be replaced by "debts."
52. in Paragraph 23 (5), the word "liabilities" is replaced by "debts."
53. In Paragraph 24 (1), the word "liabilities' is replaced by" debts' and the word "company 'is replaced by" corporation'.
54. Paragraph 24 (2) reads:
"(2) Heading" B.III.15 The liabilities to members associated with the company "includes short and long-term debts arising from the activity of an entity in a company that does not have a legal personality under a company contract concluded under the Civil Code to other members associated with the company. '
55. in Article 24 (4), the word "liabilities" is replaced by the word "debts" and the word "liabilities" is replaced by "debts."
56. In Article 24 (5), the words "provided by the Bank 'are deleted.
57. in Article 24 (6), the words "provided by the Bank at the time of the sale of the notes" shall be deleted;
58. In Paragraph 24 (10), "liabilities' is replaced by" debts'.
(59) In Article 26 (3) (c), the words "liabilities to the relevant institutions" are replaced by the words "costs."
60. in Article 26 (5) (h), the words "bank charges" shall be replaced by the words "charges related to the management of accounts with banks or savings and credit cooperatives."
61. in Paragraph 26 (10), the word "subjectivity" shall be replaced by the word "personality" and the words "rent" shall be replaced by "rent and rent."
62. In Paragraph 27 (4) (g), "liabilities" is replaced by "debts."
63.In Paragraph 27 (5) (d), "dividends" is replaced by "profit shares."
64. in Article 27 (5) (f), the word "dividend" is replaced by "profit participation."
65. In Paragraph 27 (7), the word "liability" shall be replaced by "debt" and the words "liabilities" shall be replaced by "debts."
66. In Paragraph 30 (1) (a), the word "subjectivity" is replaced by "personality."
67. In Paragraph 30 (1) (g), the word "liabilities" is replaced by "debts."
68. in Paragraph 30 (1) (k), the word "liabilities" is replaced by the word "debts."
69. in Paragraph 30 (1) (n), the word "liabilities" is replaced by "debts."
70. In Paragraph 30 (1) (p), the word "payable" and the word "payable" shall be inserted after the word "amount of advances";
71. in Article 30 (1) (t), the word "banking" shall be deleted;
72. In Paragraph 32 (1) of the Introductory Part of the provision, the words "or parts thereof 'shall be inserted after the words" tangible property'.
73.In Article 32 (1) (g), the words "or tenants of real estate" are replaced by the words "tenants or smugglers of real estate."
74. In Paragraph 32, the dot is replaced by a comma at the end of paragraph 1 and the following point (l) is added:
"(l) the right of construction if the entity's intention is to implement a construction complying with the right of construction and therefore the right of construction is not recognised under Paragraph 8 (4) (b) or is not part of the valuation under item" B.I. Stocks. "'
75. in Paragraph 32 (2) (b), the words "or stingers" shall be inserted after the word "hired" and the words "or smuggled" shall be inserted after the word "hired."
76. In Paragraph 32, the following paragraph 3 is inserted after paragraph 2:
"(3) In the case of land declared under item" A.II.1. Land ', the costs associated with the acquisition of fixed assets referred to in paragraph 1, reported under item "A.II.3. Construction'," A.II.5. Permanent crops' and "A.II.8. Other fixed assets" according to § 8 (10) (d). "
Paragraphs 3 to 6 shall be renumbered paragraphs 4 to 7.
77. In Article 32 (4), the words "or pacht 'shall be inserted after the words" the lease'.
78. In Paragraph 32, the following paragraph 5 is inserted after paragraph 4:
"(5) Technical assessments shall mean interventions in long-term intangible assets or fixed-term tangible assets that result in a change in its purpose or technical parameters, or an extension of its equipment or applicability, including superstructures, ports and building modifications, where the costs incurred are obtained by the valuation set out for the reporting of individual long-term assets pursuant to § 7 (1) or § 8 (6). The costs incurred in the technical assessment shall be the sum of the costs of the completed intervention of individual fixed assets for the accounting year. ';
Paragraphs 5 to 7 shall be renumbered paragraphs 6 to 8.
79. In Article 32, paragraphs 9 to 12 are added:
"(9) If the right of construction is linked to several constructions, a proportion of the value of the construction right enters into the costs associated with the acquisition of the construction.
(10) In the case of the acquisition of the building right after its entry into use pursuant to Paragraph 8 (13), the costs related to the acquisition of the building right shall be included in the evaluation of the technical evaluation of the construction pursuant to paragraph 5.
(11) In the event of the demise of a building complying with the law of the building, the right of the building, which is part of the valuation of the building, shall not be excluded; The provisions on the fulfilment of accounting methods in connection with the fulfilment of Paragraph 26 (3) of the Act are therefore not affected.
(12) If the right of construction prior to the period to which the right of construction is established and the new right of construction is established for the benefit of the same entity, the right of construction which has been terminated or, where applicable, of construction complying with the right of construction shall not be excluded and paragraph 1 (f) shall apply mutatis mutandis. ';
80. In Paragraph 38 (1), the words "or parts thereof 'shall be inserted after the words" material property depreciation'.
81. In Paragraph 38, the following paragraph 4 is inserted after paragraph 3:
"(4) If the expected use of the construction is less than the agreed time for which the construction right is set up, the entity shall take into account in the depreciation plan the possible value of the construction right in the decommissioning of the construction. If the agreed time for which the right of construction is set up is shorter than the expected period of use of the construction complying with the right of construction, the entity shall take this fact into account in the depreciation plan, if any, in its disposal. '
Paragraphs 4 to 10 shall be renumbered paragraphs 5 to 11.
82. In Paragraph 38 (6), the words "or smuggler" shall be inserted after the word "tenant."
83. In Paragraph 38 (8), "real estate 'is replaced by" immovable property' and "real estate 'is replaced by" real estate'.
84.In Paragraph 39, the following point (a) is inserted:
"(a) land."
Points (a) to (h) shall be renumbered (b) to (i).
85. in Paragraph 39 (b), the word "material" shall be inserted after the word "similar."
86. In Paragraph 41 (2), the word "liabilities' is replaced by" debt 'and the word "liabilities' is replaced by the word" debts'.
87.In Paragraph 42 (2), the word "liabilities" is replaced by the word "debts."
88. in Article 42a (b), the word "liabilities" is replaced by "debts."
89. In Article 42b (1), the word "material" shall be inserted after the words "together with the case."
90. In Annex 1, Part-ASTIVA, entry A.II.4., the word "material 'is inserted after the word" material' and the word "material 'is inserted after the word" files'.
91. In Annex 1 to Part-ASTIVA, under item A.III.4., "Loans' is replaced by" Loans'.
92. In Annex 1 to Part-ASTIVA, under item A.III.5., the word "loans' is replaced by" loans'.
93. In Annex 1, Part-ASTIVA, entry A.IV.7. is inserted after the word "separate 'and the word" material' is inserted after the word "files'.
94. In Annex 1 to Part-ASTIVA, under item B.II.14., the words "participants in the pool 'are replaced by the words" members associated with the company'.
95. In Annex No 1, Part PASIVA, under entry B.III.15, the words "to members of the association 'are replaced by the words" to members of the company'.
96. In Annex 3, class 3, account group 35, the word "association 'is replaced by the word" company'.
97. In Annex 3, account class 3 to account group 36, the word "association 'is replaced by" company'.
98. In Annex 3, in the title of account class 9, the word "loans' is replaced by the word" loans'.
Transitional provision
The provisions of Decree No 504 / 2002 Coll., as effective from the date of entry into force of the Order, shall apply for the first time in the accounting year beginning on or after 1 January 2014.
Efficacy
This Decree shall take effect on 1 January 2014.
Minister:
Ing. Fischer, CSc., v. r.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Decree No. 471 / 2013 Coll., amending Decree No. 504 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities for which the principal activity is not business if they are accounting in the dual accounting system, 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.
Comments 0