Decree No. 473 / 2013 Coll.
Decree amending Decree No. 410 / 2009 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for certain selected entities, as amended
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473
DECLARATION
of 20 December 2013
amending Decree No. 410 / 2009 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for certain selected entities, as amended
The Ministry of Finance provides pursuant to § 37b (1) of Act No. 563 / 1991 Coll., on Accounting, as amended by Act No. 437 / 2003 Coll. and Act No. 304 / 2008 Coll., for implementation of § 4 (8) and § 24 (5):
Decree No. 410 / 2009 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for certain selected entities, as amended, as amended by Decree No. 435 / 2010 Coll., Decree No. 403 / 2011 Coll., Decree No. 436 / 2011 Coll. and Decree No. 460 / 2012 Coll., is amended as follows:
1. In Section 2, the words "Land Fund of the Czech Republic6) ', including footnote 6, are deleted.
2. in Article 4 (1) (d), the words "and the Land Fund of the Czech Republic" shall be deleted;
3. In Article 4 (8), the sentences of the second and third paragraphs are replaced by the following: "The value of the balance sheet items in all columns shall be reported on the balance sheet date according to the balances recorded on each of the synthetic accounts by a positive statement, with the exception of the synthetic accounts 227, 319, 401, 404, 405, 406, 407, 408 and synthetic accounts of the account groups 43 and 49, which shall be recorded either with a positive sign or with a negative sign. At the time of drawing up the interim accounts or on the balance sheet date, the synthetic accounts shall be 336, 337, 338, 341, 342, 343, 344, 355 and 363 to compare the balances of MY DAYS and DAL parties, and the resulting difference shall be:
(a) to the assets positively if the balance of the synthetic account is on MY DATE;
(b) to the liabilities if the balance of the synthetic account is on the DAL side. ';
4. In Article 4 (8), the sentences of the second and third paragraphs are replaced by the following: "The value of the balance sheet items in all columns shall be reported on the balance sheet date according to the balances recorded on each of the synthetic accounts by a positive statement, with the exception of the synthetic accounts 227, 319, 401, 404, 405, 406, 407, 408 and synthetic accounts of the account groups 43 and 49, which shall be recorded either with a positive sign or with a negative sign. At the time of drawing up the interim accounts or on the balance sheet date, the synthetic accounts shall be 336, 337, 338, 341, 342, 343, 344, 355, 375, 475 and 363 to compare the balances of MY DAYS and DAL parties and the resulting difference shall be:
(a) to the assets positively if the balance of the synthetic account is on MY DATE;
(b) to the liabilities if the balance of the synthetic account is on the DAL side. ';
5. in Article 5 (1) (d), the words "and the Land Fund of the Czech Republic" shall be deleted;
6. In Article 11, at the end of paragraph 6, the dot is replaced by a comma and the following point (e) is added:
"(e)" A.I.10. Long-term intangible assets for sale "contain long-term intangible assets valued at fair value under Paragraph 27 (1) (h) of the Act."
7. In Paragraph 14, at the end of paragraph 1, the sentence "This item does not include parts of land that are amortised and are recognised as assets or parts thereof under item" A.II.3. Construction, "" A.II.5. Plant permanent crops "" A.II.7. Other fixed assets "referred to in paragraph 7 (d)."
8. In Paragraph 14 (2), the word "material 'is inserted after the words" A.II.4. Separate' and the word "material 'is inserted after the words" goods and files'.
9. in Paragraph 14 (3) (d), the words "under other legal provisions 22)" shall be replaced by "; in the case of common parts of a real estate, paragraph 1 shall apply mutatis mutandis."
footnote 22 is deleted.
10. in Paragraph 14 (3), the dot is replaced by a comma at the end of point (g) and the following point (h) is added:
"(h) the right of construction if the entity's intention is not to implement a building complying with 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. "'
11. in Paragraph 14 (4), the word "material" shall be inserted after the words "A.II.4." The word "material" shall be inserted after the words "objects and files" and the word "material" shall be inserted after the words "contains separate."
12. In Paragraph 14 (6), "material 'is inserted after" contains'.
13. in Paragraph 14 (7):
"(7) Item" A.II.7. Other fixed assets "includes in particular:
(a) adult animals, irrespective of the level of evaluation, with the exception of animals in zoos, service dogs and service horses;
(b) deposits of unreserved mineral or parts thereof purchased or acquired by a deposit as part of the land after 1 January 1997 to the extent defined by the geological survey and subject to the conditions laid down in Paragraph 66 (2), irrespective of the amount of the valuation;
(c) technical evaluation of the long-term tangible property not declared under "A.II.2. Cultural objects" to "A.II.5. Cultivation units of permanent crops,"
(d) material burdens on land and construction, except for the use of the right, 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." '
14. In Paragraph 14, the following paragraph 11 is inserted after paragraph 10:
"(11) Heading" A.II.11 Long-term tangible assets for sale "include long-term tangible assets valued at fair value under Paragraph 27 (1) (h) of the Act."
Paragraphs 11 and 12 shall be renumbered paragraphs 12 and 13.
15. in § 14 (12) and in § 55 (1) of the introductory part of the provision, "12" is replaced by "13."
16. in Article 15 (3) (b), the word "material" shall be inserted after the words "rights to separate"; the word "material" shall be inserted after the words "goods and files"; the word "material" shall be inserted after the words "material"; the word "material" shall be inserted after the words "material"; the word "material" shall be inserted after the words "items and files" shall be inserted after the words "material."
17. in Paragraph 19 (c), the words "and the pledges" shall be inserted after the words "contain the advances provided."
18. in Paragraph 19 (e), "6" is replaced by "5" and "to A.IV.5" is replaced by "to A.IV.4."
19. in Article 20 (2) (f), the word "material" shall be inserted after the word "further."
20. in Paragraph 20 (2) (g), the word "material" shall be inserted after the word "further."
21. in Paragraph 22 (1) (d), the words "and pledges" shall be inserted after the words "short-term advances granted."
22. in Paragraph 22 (1), point (g), including footnote 26, is deleted;
Point (h) shall be renumbered as point (g).
23. in Article 22 (1) (g):
"(g)" B.II.8. Recovered tax claims "shall contain claims arising from the budgetary allocation of taxes for territorial units and the State Fund for Transport Infrastructure. '.
footnote 27 is deleted.
24. in Paragraph 22 (2):
"(2) Item
(a) "B.II.9. Receipts on staff 'shall include, in particular, amounts receivable on staff in respect of travel, billing and reimbursement advances,
(b) "B.II.10. Social security" includes the amounts of claims under the Social Insurance Act and the contribution to State employment policy,
(c) "B.II.11. Health insurance" includes amounts receivable under the Health Insurance Act; and
(d) "B.II.12. Pension savings" shall include amounts receivable under the law governing pension savings premiums. "
25. in Article 22 (3) (a), "12" is replaced by "13."
26. in Paragraph 22 (3) (b), "13" is replaced by "14."
27. in Paragraph 22 (3) (c), "14" is replaced by "15."
28. in Paragraph 22 (3) (d), "15" is replaced by "16."
29. in Paragraph 22 (4) (a), "16" is replaced by "17" and "including the Land Fund of the Czech Republic" is deleted;
30. in Paragraph 22 (4) (b), "17" is replaced by "18."
31. in Article 22 (4) (c):
"(c)" B.II.19 Tax management claims "shall contain the tax administrator's claims definitively established in the management of taxes, charges and other similar cash transactions, '.
footnote 28 is deleted.
32. in Paragraph 22, the following points (d) and (e) are added at the end of paragraph 4:
"(d)" B.II.20. The accounting for the reallocation of taxes "shall include, with the tax administrator, claims arising from the budgetary determination of taxes, fees and other similar cash transactions,
(e) "B.II.21. Claims arising from the execution and other treatment of foreign property" includes claims by the tax administrator against the debtor in the case of the treatment of foreign property by execution, collateral and international recovery of claims. "
33.In Article 22 (5) (a), "19" is replaced by "23."
34. in Paragraph 22 (5) (b), "20" is replaced by "24."
35. in Article 22 (5) (c):
"(c)" B.II.27. Short-term claims on instruments co-financed from abroad "contains in particular amounts of claims related to the implementation of programmes announced by the European Commission."
36. in Paragraph 22 (5), point (b) is replaced by the dot and point (c) is deleted;
37. in Paragraph 22 (6) (a), "25" is replaced by "29."
38. in Paragraph 22 (6) (b), "26" is replaced by "30."
39. in Paragraph 22 (6) (c), "27" is replaced by "31," "16" is replaced by "17," "17" is replaced by "18" and "23" is replaced by "32."
40. Paragraph 23 (2) reads as follows:
"(2) The adjustment appropriations shall not be made for claims" A.IV.3. Long-term advances granted ', "A.IV.5. Long-term claims on instruments co-financed from abroad'," A.IV.6. Long-term advances on transfers', "B.II.3. Claims on outstanding securities'," B.II.4. Short-term advance payments', "B.II.8. Claims on redistributed taxes'," B.II.9. Claims on employees', "B.II.10. Social security '," B.II.11. Health insurance', "B.II.12. Pension savings'," B.II.13. Income tax ', "B.II.14. Other direct taxes'," B.II.15. Value added tax ', "B.II.16. Other taxes and charges'," B.II.17. Claims on selected central government ', "B.II.18. Claims on selected local government'," B.II.20. Tax redistribution accounts', "B.II.2. Claims on execution and other treatment of foreign property '," B.II.22. Other claims on tax administration', "B.II.24. Fixed term operations and options," "B.II.25. Financial collateral claims," "B.II.26. Debt securities issued," "B.II.27. Short-term claims on instruments co-financed from abroad '," B.II.28. Short-term advance payments on transfers', "B.II.29. Prepaid costs'," B.II.30. Revenue accruing from subsequent periods' and "B.II.31. Damn accounts active.
41.Paragraph 23 (2) reads as follows:
"(2) The adjustment appropriations shall not be made for claims items" A.IV.3. Long-term advance payments', "A.IV.6. Long-term advance payments'," A.IV.7. Intermediate long-term transfers', "B.II.3. Claims on outstanding securities'," B.II.4. Short-term advance payments', "B.II.8. Recovered tax claims'," B.II.9. Claims on employees', "B.II.10. Social security '," B.II.11. Health insurance', "B.II.12. Pension savings'," B.II.13. Income tax ', "B.II.14. Other direct taxes'," B.II.15. Value added tax ', "B.II.16. Other taxes and charges'," B.II.17. Claims on selected central government ', "B.II.18. Claims on selected local government'," B.II.20. Tax redistribution accounts', "B.II.2. Claims on execution and other treatment of foreign property '," B.II.22. Other claims on tax administration', "B.II.24. Fixed term operations and options," "B.II.25. Financial collateral claims," "B.II.26. Debt securities issued '," B.II.27. Short-term advance payments', "B.II.28. Intermediate short-term transfers'," B.II.29. Prepaid costs', "B.II.30. Revenue accruing from subsequent periods' and" B.II.31. Damn accounts active.
42. In Paragraph 25 (1), the words "in particular bonds, deposit certificates, treasury bills and notes intended for trading" shall be added at the end of the text in point (b).
43. In Article 25 (2) (a) and (d), the words "and the Land Fund of the Czech Republic" shall be deleted.
44. in Article 25 (2) (a), the words "or during" shall be inserted after the words "at the end."
45. in Article 25 (2) (c) and (d), the words "bank accounts" shall be replaced by "accounts with banks or savings and credit cooperatives."
46. in Paragraph 25 (2) (e), the word "cash" and the words "and the funds of the Land Fund of the Czech Republic, with the exception of those contained in item" B.III.8. shall be inserted after the word "contains"; The tax-sharing and divided management accounts' are deleted.
47. in Article 25 (2) (f), the word "cash" shall be inserted after the word "other legislation."
48. in Article 25 (3) (a) and (b), the word "cash" shall be inserted after the word "contains."
49. in Article 25 (3) (c), the words "cash" shall be inserted after the words "cash"; the words "bank account" shall be replaced by the words "bank account or savings and credit cooperatives"; and the words "cash" shall be inserted after the words "except";
50. in Paragraph 25 (3) (d), the word "monetary" shall be inserted after the word "contains."
51. in Article 25 (3), the following point (e) is inserted after point (d):
"(e)" B.III.15. Prices "shall include the types of means of payment replacing money for which an amount corresponding to their nominal value has been paid at the time of purchase and which serve to pay or confirm the payment of fees, goods or services, in particular stamps, stamps, highway signs, tickets, telephone cards, food stamps for public catering establishments and gift vouchers, until they are consumed; the prices are not in particular money, securities, food stamps for the entity's own catering facilities, penalty blocks and bank credit cards, '.
Point (e) shall be renumbered as point (f).
52. In Article 25 (3) (f), the word "cash" shall be inserted after the word "cash," the words "bank accounts" shall be replaced by the words "bank accounts or savings and credit cooperatives" and the words "bank account" shall be replaced by the words "bank account or savings and credit cooperatives."
53.In Paragraph 28 (2), the words "last accounting officer" are replaced by the words "previous accounting officer."
54. In Paragraph 28 (3), the word "past 'is replaced by" previous' and the word "past 'is replaced by" previous'.
55. in Article 31 (a), the word "banking" shall be deleted;
56. In Article 31, the words "less the valuation of purchased own bonds with a maturity of more than one year 'are added at the end of the text under point (b).
57. in Paragraph 31 (c), the word "liabilities" is replaced by the word "debts."
58. in Paragraph 32 (1) (a), "loans granted by the Bank" shall be replaced by "loans granted."
(59) In Paragraph 32 (1), at the end of point (c), the words "less the valuation of purchased own bonds with a maturity of one year or less" shall be added.
60. in Paragraph 32 (2) (a), the word "liabilities" is replaced by "debts."
61. in Paragraph 32 (2) (c), the words "and debtors" shall be inserted after the words "advances accepted."
62. In Paragraph 32 (2) (d):
"(d)" D.III.8. The liabilities arising from the split "shall include debts arising from the transfer of the collection of taxes, fees and other similar cash transactions. ';
63.In Paragraph 32 (2), point (e) is deleted.
(64) In Article 32 (3) (a), "13" is replaced by "10," the word "commitments" is replaced by "debts" and "including social security and health insurance settled" is replaced by "vis."
65.In Paragraph 32 (3) (b), "14" is replaced by "11" and "commitments" is replaced by "debts."
66. In Article 32, at the end of paragraph 3, the dot is replaced by a comma and the following points (c) to (e) are added:
"(c)" D.III.12 Social security "includes the amounts of social insurance obligations under the Social Insurance Act and the contribution to the State Employment Policy,
(d) "D.III.13. Health insurance" includes the amounts of sickness insurance obligations under the Act governing public health insurance,
(e) "D.III.14. Pension savings" shall include the amounts of liabilities under the Pension Savings Insurance Act. "
67.In Article 32 (4) (a), "16" is replaced by "15" and "commitments" is replaced by "debts."
68. in Paragraph 32 (4) (b), "17" is replaced by "16."
69. in Paragraph 32 (4) (c), "18" is replaced by "17" and the word "liabilities" is replaced by "debts."
70.In Paragraph 32 (5) (a), "20" is replaced by "19."
71.In Paragraph 32 (5) (b), the number "21" is replaced by "20" and the words "including the Land Fund of the Czech Republic" are deleted.
72.In Paragraph 32 (5) (c), "22" is replaced by "21."
73.Paragraph 32 (6) reads as follows:
"(6) Item
(a) "D.III.22. The tax advances received 'contains tax advances received by the tax administrator, fees and other similar cash transactions,
(b) "D.III.23. Expenses in taxes' contains tax administrators registered overpayments in taxes, fees and other similar cash transactions,
(c) "D.III.24. Indirect tax refund liabilities" includes, for the tax administrator, tax refund liabilities arising from the administration of indirect taxes where those taxes are definitively assessed under the tax rules,
(d) "D.III.25. The accounting for the reallocation of taxes' shall include, with the tax administrator, commitments arising from the budgetary determination of taxes, fees and other similar cash transactions,
(e) "D.III.26 The obligations arising from the execution and other treatment of foreign property" include the obligations of the tax administrator towards the creditor in the case of the treatment of foreign property by execution, collateral and international recovery of claims. '
74. In Paragraph 32 (7) (a), "24" is replaced by "28" and "liabilities" is replaced by "debts."
75. in Paragraph 32 (7) (b), "25" is replaced by "29" and "commitments" is replaced by "debts."
76. In Paragraph 32 (7) (c), "26" is replaced by "30" and the word "liabilities" is replaced by "debts."
77.In Paragraph 32 (7) (d), "28" is replaced by "32" and "commitments" is replaced by "debts."
78.Paragraph 32 (8) and (9) read:
"(8) Item" D.III.33. Short-term commitments from instruments co-financed from abroad 'contains in particular short-term commitments related to the implementation of programmes announced by the European Commission.
(9) Item
(a) "D.III.35. Subsequent-term expenditure 'contains the amounts of costs relating to the current accounting year but not yet incurred,
(b) "D.III.36. The revenue accruing from subsequent periods' shall include the amounts of revenue in the current accounting year which are included in the revenue of subsequent financial years,
(c) "D.III.37. Outstanding accounts passive 'contain liabilities arising from private law relations for which the actual amount of performance is not known at the time of the accounting case. It also contains other liabilities for which the actual amount of performance is not known or is otherwise questionable and cannot therefore be reported under D.II. 8, D.III. 19., D.III.20, D.III.21 and D.III.38. cannot be accounted for in off-balance-sheet books.'
79. Paragraph 32 (8) is deleted.
Paragraph 9 shall become paragraph 8.
80.In Paragraph 32 (8):
"(8) Item
(a) "D.III.35. Subsequent-term expenditure 'contains the amounts of costs relating to the current accounting year but not yet incurred,
(b) "D.III.36. The revenue accruing from subsequent periods' shall include the amounts of revenue in the current accounting year which are included in the revenue of subsequent financial years,
(c) "D.III.37. Outstanding accounts passive 'contain liabilities arising from private law relations for which the actual amount of performance is not known at the time of the accounting case. It also contains other liabilities for which the actual amount of performance is not known or is otherwise questionable and cannot therefore be reported under D.II.7, D.III. 19., D.III.20, D.III.21 and D.III.38. cannot be accounted for in off-balance-sheet books.'
81. In Paragraph 33 (1) (a), the words "including the cost of valuing other small-scale tangible assets purchased, created by an activity or acquired free of charge from entities that are not selected entities that do not meet only the lower-bound condition for reporting under item" A.II.6. shall be inserted after the words "material consumed." Small fixed assets "balance sheets."
82. In Paragraph 33 (1) (h), the words "bank charges" shall be replaced by the words "services provided by a bank, savings or credit cooperative," and at the end of point (h), the words "including the cost of valuing other small-scale, long-term intangible assets purchased, created by an activity or acquired free of charge from entities that are not selected entities that do not meet only the lower reporting limit condition under" A.I.5. "Small long-term intangible assets" balance sheets. "
83.In Paragraph 33 (2) (d), the words "income taxes' are replaced by the words" income taxes'.
84. in Paragraph 33 (3) (b):
"(b)" A.I.21. Indirect tax refunds' shall include, for the organisational units of the State which are the tax administrator, the cost of the refund in the case of indirect taxes, such as the cost of the refund to persons enjoying privileges and immunities under the Value Added Tax Act. '
85. in Paragraph 33 (4) (c), the words "and other free of charge" shall be inserted after the words "gifts."
86. in Article 34 (a), the word "loans" is replaced by "loans."
87.In § 35 (a), the words "including the Land Fund of the Czech Republic" are deleted.
88. In Article 35, at the end of point (b), the dot is replaced by a comma and the following point (c) is added:
"(c)" A.III.3. The costs of the selected central government for pre-financing transfers "shall include, for the organisational units of the State, the costs of pre-financing the subsidies granted from the budget of the European Union by these organisational units of the State from the relevant chapter of the State budget."
89.
"(a)" B.I.3. The proceeds from the lease "include the proceeds from the lease and the ownership of the entity's assets, '.
Points (a) and (b) shall be renumbered points (b) and (c).
90. In Paragraph 37 (2) (f), the words "the acquisition free of charge of stocks and small-scale fixed assets by an entity that is not selected by the entity," shall be inserted after the words "material assets."
91. in Paragraph 38 (a), "loans" is replaced by "loans."
92.In Paragraph 38 (d), the words "dividends and 'are deleted.
93.In Paragraph 40 (a), the words "including the Land Fund of the Czech Republic 'are deleted.
94. In Paragraph 40, at the end of point (b), the dot is replaced by a comma and the following point (c) is added:
"(c)" B.IV.3. The proceeds of the selected central government from pre-financing transfers "shall include, for the organisational units of the State, the proceeds of pre-financing subsidies granted from the budget of the European Union by these organisational units of the State from the relevant chapter of the State budget."
95.In Paragraph 43 (2) (b), the word "liabilities" is replaced by "debts."
96.In Paragraph 43 (3) (f), the words "dividends and 'are deleted.
97. In Paragraph 43 (4) (a), the word "liabilities" is replaced by "debts."
98.In Paragraph 43 (5) (e), the words "Land Fund of the Czech Republic" are replaced by the words "State Land Office."
99. In Paragraph 44 (8) (d), the words "non-monetary gift as appropriate" shall be inserted after the words "from the title."
10. in Paragraph 45 (1) (a) (5), "liabilities" is replaced by "debts."
101. In Paragraph 45 (1) (b) (2), "Loans' is replaced by" Loans' and "Loans' is replaced by" Loans'.
102. In Article 45 (1) (d), points 1 to 4 are deleted.
Points 5 to 8 shall become points 1 to 4.
103. In Paragraph 45 (1) (d) (1), "D.5 'is replaced by" D.1'.
104. In Article 45 (1) (d) (2), the words "D.6 'are replaced by the words" D.2'; the words "in m2 'are replaced by the words" 100 000 m2';
105. In Article 45 (1) (d) (3) and (4):
"3." D.3. The value of the total area of forest land with forest area of CZK 57 / m2 "includes the value of the total area of forest land with forest area referred to under" D.2. Total area of forest land with forest area "Annex determined as the product of this area and the average value of the stock of raw wood per m2, which is CZK 57 per m2; the value is shown in CZK,
4. "D.4. The measurement of forest land with forest land otherwise valued" shall include the overall measurement of forest land with forest land where the entity owns or is responsible for the management of more than 100 000 m2 of forest land with forest land, where the entity has a valuation of forest land in a different manner from that of the preceding paragraph; the value shall be indicated in m2; ';
106. In Article 45 (1), the following points 5 to 7 are added at the end of point (d):
"5." D.5. The valuation of forest land with other land valued "includes the valuation of the total area of forest land with forest land referred to under" D.4. The measurement of forest land with forest area valued by other means "Annex; the value is given in CZK,
6. "D.6. The average valuation of forest land with other valuation" contains the average valuation of forest land with forest land referred to under "D.4. The ratio of forest land to forest land valued by other means" Annex, calculated as a weighted arithmetic average; the value is given in CZK / m2,
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Regulation Information
| Citation | Decree No. 473 / 2013 Coll., amending Decree No. 410 / 2009 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for certain selected entities, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.2013 |
|---|---|
| Effective from | 01.01.2014 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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