What is Decree No. 472 / 2013 Coll.?

Decree No. 472 / 2013 Coll., amending Decree No. 383 / 2009 Coll., on accounting records in the technical form of selected entities and their transmission to the central system of state accounting information and on requirements for technical and mixed forms of accounting records (Technical Decree on accounting records), as amended — Decree amending Decree No. 383 / 2009 Coll., on accounting records in the technical form of selected entities and their transmission to the central system of state accounting information and on requirements for technical and mixed forms of accounting records (Technical Decree on accounting records), as amended.

When it became Decree No. 472 / 2013 Coll. effectiveness?

Decree No. 472 / 2013 Coll. became effective 01.01.2014.

Is Decree No. 472 / 2013 Coll. still valid?

Yes, Decree No. 472 / 2013 Coll. is still valid and effective.

How many times was it Decree No. 472 / 2013 Coll. amended?

Decree No. 472 / 2013 Coll. has 3 time versions of the text.

Decree No. 472 / 2013 Coll.

Decree amending Decree No. 383 / 2009 Coll., on accounting records in the technical form of selected entities and their transmission to the central system of state accounting information and on requirements for technical and mixed forms of accounting records (Technical Decree on accounting records), as amended

Valid Order Effective from 01.01.2014

Text versions: 01.01.2014 31.12.2013

Čl. I Čl. II Čl. III

472

DECLARATION

of 20 December 2013

amending Decree No. 383 / 2009 Coll., on accounting records in the technical form of selected entities and their transmission to the central system of state accounting information and on requirements for technical and mixed forms of accounting records (Technical Decree on accounting records), 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):

Čl. I

Decree No. 383 / 2009 Coll., on accounting records in the technical form of selected entities and their transfer to the central system of accounting information of the State and on requirements for technical and mixed forms of accounting records (Technical Decree on accounting records), as amended by Decree No. 434 / 2010 Coll., Decree No. 437 / 2011 Coll. and Decree No. 461 / 2012 Coll., are amended as follows:

1. in Article 5, the following paragraph 10 is added:

"(10) If the selected entity has an obligation to maintain confidentiality regarding the facts the transfer of which is governed by this decree, that entity shall present the records in an aggregated form in the manner specified in the Technical Manual of the Central System of Accounting Information of the State. ';

2. In Article 8 (4), the words "or, where appropriate, it is entitled to require additional information in this context, shall be inserted after the words" the required levels of aggregation. "

3. In Article 8, the following paragraph 5 is added:

"(5) The administrator of the central accounting information system of the State shall ensure the conditions for the request and transmission of other accounting records to the extent and dates of the standard transmission in accordance with the Technical Manual of the central accounting information system of the State, including conditions for persons who are entitled to request another accounting record. ';

4. In Article 9, the following paragraph 5 is added:

"(5) The selected entity shall ensure the conditions for the request and transmission of other accounting records to the specified extent and terms by the standard transmission route in accordance with the Technical Manual of the Central Accounting Information System of the State. ';

5. Annex 2a shall read as follows:

"Annex No 2a to Decree No 383 / 2009 Coll.

Model for 2014

Auxiliary analytical overview

Part I: Initial and end stocks and turnover in selected balance sheet accounts

Part II: Selected costs since the beginning of the year for the principal and economic activity

Part III: Selected revenue since the beginning of the year for principal and economic activity

Part IV: DNHM and DHM - types of changes on the MD and D side of selected balance sheet accounts

Part V: Stocks - types of changes on the MD and D side of selected balance sheet accounts

Part VI: Claims - types of changes on the MD and D side of selected balance sheet accounts

Part VII: Liabilities - types of changes on the MD and D side of selected balance sheet accounts

Part VIII: Other assets - types of changes on the MD and D side of selected balance sheet accounts

Part IX: Entity change - types of changes on the MD and D side of selected balance sheet accounts

Part X: Initial and end stocks and turnover in selected balance sheet accounts broken down by asset / liability / transaction partner

Part XI: Selected costs and revenues since the beginning of the year for core and economic activity broken down by transaction partner

Part XII: Types of changes on the MD and D side of selected balance sheet accounts broken down by transaction partner

Part XIII: Types of changes on the MD and D side of selected balance sheet accounts broken down by asset / liability and transaction partners

Part XIV: Overview of participating interests and changes thereto

Part XV: Overview of off-balance-sheet accounts

Part XVI: Initial and end stocks in selected off-balance-sheet accounts broken down by partners of the off-balance-sheet account

Part XVII: Explanation of significant parts1)