Decree No. 477 / 2003 Coll.
Ordinance amending Decree No. 505 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are local authorities, contributory organisations, state funds and organisational components of the State
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477
DECLARATION
of 17 December 2003
amending Decree No. 505 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are local authorities, contributory organisations, state funds and organisational elements of the State
The Ministry of Finance provides, pursuant to § 37b, for the implementation of § 4 paragraphs 8, § 24 paragraphs 4 and 5 and § 28 paragraph 1 of Act No. 563 / 1991 Coll., on Accounting, as amended by Act No. 437 / 2003 Coll., hereinafter referred to as "the Act":
Decree No. 505 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are local authorities, contributory organisations, state funds and organisational components of the State, is amended as follows:
1.
This decree provides for full accounting and simplified accounting
(a) the extent and method of drawing up the accounts;
(b) the layout, labelling and content of the items of assets and other assets, liabilities and other liabilities in the accounts;
(c) the organisation, labelling and content of costs and revenues and the results of the financial statements;
(d) the layout and content of the explanatory and supplementary information in the Annex in the financial statements;
(e) the indicative chart of accounts;
(f) accounting methods. ";
2. In the heading of Part Two, "Paragraph 18 (4) 'is replaced by" Paragraph 4 (8)'.
3. In Part Two, Title I, "SCOPE AND METHOD OF ACCOUNTING ACCOUNTS '.
4. In Article 3, the following paragraph 5 is added:
"(5) Entities shall draw up financial statements in full or in a simplified manner in accordance with Paragraph 18 (3) of the Act."
5. The following Section 3a is inserted after Section 3:
Entities that keep accounts to a simplified extent do not measure assets and liabilities at fair value under Section 27 of the Act and do not apply the provisions of Sections 30 to 32 and of Section 39 to the extent that they regulate the valuation of assets and liabilities at fair value. '
6. In Article 4 (3), the words "Total assets' and" Total liabilities' are replaced by the words "TOTAL Assets' and" TOTAL Liabilities'. '
7. In Article 4 (3), the words "after tax profit or loss' are replaced by the words" after tax profit or loss';
8. In Article 5, the following paragraph 4 is added:
"(4) The balance sheet (balance sheet) shall contain, in full and in simplified terms, the items in the layout and labelling set out in Annex 1 to this Regulation."
9. In Article 6, the following paragraph 3 is added:
"(3) The statement of profit and loss in keeping accounts in full and in keeping accounts in a simplified manner contains the items in the layout and labelling set out in Annex 2 to this Decree."
10. in Article 8 (10), the words "until it is put into use, including expenditure relating to its acquisition under Article 26," shall be replaced by the words "while it is being taken into use into a fit state."
11. in Paragraph 10 (1):
"(1) Item" A.2. Allowances for fixed-term intangible assets No 15 "and item" A.4. A total of 33 "rights to tangible fixed assets" shall include rights to tangible and tangible fixed assets which express the use of the assets in a financial statement which reduces the valuation of such assets up to the amount of their valuation in accounting while entering the entity's costs through depreciation. '
12. the words "service horses" shall be added after the word "dogs."
13.
Claims
(1) Item "B.2. Collectors No 52" includes amounts receivable to customers within the meaning of the relevant provisions of the contract in the field of commercial obligations. The entry "B.2. Receipt notes No 53 'includes amounts (values) of foreign exchange notes and foreign exchange notes accepted from customers and other payers. Item" B.2. The outstanding securities claims No 54 "shall include the amounts of claims for notes to be paid to the bank by maturity of the note including other securities transferred to the bank. Item" B.2. The operational advances provided No 55 "shall include the amounts of the operational advances provided to suppliers before the contract is concluded by the supplier. Item" B.2. Claims on budget revenue No 56 "includes claims on budget revenue. Item" B.2. Other claims No 57 "contains amounts of other claims on business relations, such as claims against suppliers and, for the territorial units and organisational units of the State, the amount of advance payments to be settled, provided to the organisational units of the local and internal organisational units of the State.
(2) Item "B.2. The claims for the participants in Association No 59" shall include the amounts of the claims in connection with the association contract in cases where a legal person does not arise from this title.
(3) Item "B.2. Social security and health insurance No 60" includes amounts receivable to the competent institutions, including entitlements to the payment of social benefits.
(4) Item "B.2. Income tax No 61" contains the amounts of income tax claims.
(5) Item "B.2. Other direct taxes No 62" includes amounts of income tax receivable, the payment of which is paid to the financial authority by the entity as a tax payer for tax collected from taxpayers or deducted taxpayers, such as employees.
(6) Item "B.2. Value added tax No 63 'contains the amounts of claims against the tax authority for deduction, including the right to reimbursement of value added tax. Item" B.2. Other taxes and charges No 64 "includes the amounts of excise duty and other taxes in relation to the relevant tax provisions, such as road tax, property tax, inheritance tax, gift tax, real estate transfer tax, including entitlement to refund of tax for the tax period.
(7) Item "B.2. The claims on fixed-term transactions and options No 65" shall include the amounts of fixed-term claims.
(8) Item "B.2. Entitlements for subsidies and other settlement with State Budget No 67" shall include amounts of entitlements of the contributory organisations to grants and operating allowances, including entitlements to subsidies for long-term assets from the State budget. Item "B.2. Entitlements on subsidies and other settlement with the budget of the Territorial Authority No 68" shall include the amounts of entitlements of the Contributory Organisations for grants and operating allowances, including entitlements to subsidies on long-term assets from the budgets of the Territorial Authority.
(9) Item "B.2. Receipts on staff No 70 'shall include amounts receivable on staff, such as travel advances, bill advances, the application of compensation on staff.
(10) Item "B.2. Debt securities issued No 71 'contains the amounts of debt securities issued by the bond issuer.
(11) Item "B.2. Other claims No 72" contains amounts of other claims such as purchased options.
(12) Item "B.2. The correction to claims No 73" contains the amounts of the adjustment to claims pursuant to Section 33 of this Order. '
14. Paragraph 14 (1) to (4) reads as follows:
"(1) Item" B.4. Basic current account No 90 "contains funds including budget. Item" B.4. The deposit expenditure account No 91 "contains subsidies received from the local self-government including the amounts issued for the operation and long-term assets of the local self-government. Item" B.4. Receipt account No 92 'contains the budget payments collected. Item "B.4. The current accounts of the funds No 93" contain the status and movement of funds of the funds of the local authorities. Item "B.4. The current accounts of the State Funds No 94" contain the status and movement of the funds of the State Funds. Item "B.4. The current accounts of the Funds No 95" shall contain the status and movement of funds of the reserve fund and, where appropriate, other financial and special funds of the State's organisational units.
(2) Item "B.4. The grants granted to the State's organisational components No 97" contain the amounts of subsidies granted to the State's organisational components. Item "B.4. The grant granted to the holding spending account No 98" shall include, for the territorial units of the land self-government, the amounts of subsidies granted to the holding expenditure account. Item "B.4. The contributions and subsidies granted to the contribution organisations No 99" shall include, for the organisational units of the State, the amounts of contributions and subsidies granted to the contribution organisations from the State budget. Item "B.4. The grants granted to other entities No 100" shall include, for the organisational units of the State, the amounts of subsidies granted to other entities from the State budget. The heading "B.4. Contributions and subsidies granted to Contributors' Organisations No 101 'shall include, for territorial self-government units, the amounts of contributions and subsidies granted to Contributors' Organisations from the budgets of Territorial Self-Government. Item" B.4. The grants granted to the other entities No 102 "shall include, for the territorial authorities, the amounts of subsidies granted to other entities from the budgets of the local authorities.
(3) Item "B.4. The repayable financial assistance provided between budgets No 104" shall contain, for the organisational units of the State and the local and local authorities, the amounts of the repayments granted between the budgets of the budgetary management. Item B.4. The transitional assistance granted to Contributory Organisations No 105 "shall include, for the organisational units of the State and the local authorities, amounts granted to the transitional assistance to the Contributory Organisations in the context of the budgetary management. Item" B.4. The transitional assistance granted to business entities No 106 "shall contain, for the organisational units of the State and the local authorities, the amounts granted to the temporary assistance to business entities under the budgetary management. Item" B.4. The transitional assistance granted to the other organisations No 107 "shall include, for the organisational units of the State and the local authorities, amounts granted to the other organisations in the budgetary management of the transitional assistance. Item" B.4. The transitional assistance granted to natural persons No 108 "shall include, for the organisational units of the State and the local authorities, amounts granted to the temporary assistance to natural persons in the context of the budgetary management.
(4) Item "B.4. The spending limits No 110" shall include, for the organisational units of the State and of the local authorities, the amounts of the limits set by the State budget funds, which have bank accounts opened in the bank with limits on the State budget. Item "B.4. The accounts for the expenditure of territorial units No 111" shall include the amounts issued from the budgets of territorial units. '
15. In Paragraph 14, paragraphs 2 to 7 are renumbered paragraphs 5 to 10.
16. In Article 16, the text "Item 'C.1 is added at the end of paragraph 1. The long-term assets fund No 127" includes the creation of resources for funded long-term intangible, tangible and financial assets, including non-remunerated and / or donated fixed assets, for the organisational units of the State and the local authorities. For contributory organisations, the item "C.1. Long-term assets fund No 127" includes the creation of resources for funded long-term intangible and tangible assets, including non-remunerated and / or donated fixed assets. Item "C.1. The Circular Assets Fund No 128" contains, in particular, increases in free-of-charge or gift-of-circulation assets for the organisational units of the State and the local authorities, material derived from the disposal of long-term tangible assets, losses free of charge of transferred or donated circulation assets. For contribution organisations, item "C.1. The Circular Assets Fund No 128" contains, in particular, increases in the free of charge taken over or donated circulation assets, including the loss of free of charge transferred or donated circulation assets, if the Circular was not used in the course of an economic activity, the termination of the Contributory Organisation may include, by decision of the Establisher, a deteriorated economic result (loss) if the financial and money funds are settled. Item "C.1. The economic activity fund No 129" contains, for the local authorities, sources of coverage of the current assets in the course of the economic activity, including the improved economic result achieved in the context of the economic activity after the fulfilment of tax obligations. Item "C.1. The valuation differences in the revaluation of assets and liabilities No 130" contain valuation differences resulting from the accounting methods under Sections 30 and 31 of this Decree.'
17. in Article 16 (2), the words "other financial funds" shall be replaced by the words "other financial funds whose production and application are governed by specific legislation."
18. In Article 16 (3), the words "State funds and other specific funds' are replaced by the words" the creation and use of state funds, the production and use of other specific funds and the production and use of EU funds';
19.
Resources for budgetary management
Item "C.4. The financing of the expenditure of the State's organisational units No 142" contains the amounts of the limits granted by subsidies, manks and damage to long-term intangible and tangible assets and stocks. Item "C.4. The financing of the expenditure of the local authorities No 143" contains amounts of foreign resources where the monetary institution makes payments from short-term and long-term loans granted directly without the transfer of the loans granted to the basic current account, transfers of resources equal to the paid-up loans to long-term assets, transfers of fixed-term assets, which are also purchased from operating funds or from a bank deposit account. Item "C.4. The bank accounts for the limits of the State's organisational units No 144" contain all payments made by the State's organisational unit to the State budget, as well as payments made by the local authorities to the State budget funds. Item "C.4. The statement of budgetary revenue from the normal activities of the State's organisational units No 145" shall include the amounts of the accounts of the budget from the normal activities of the State's organisational units. Item "C.4. The statement of budgetary revenue from the normal activities of the local authorities No 146 'shall contain the amounts of budgetary resources from the normal activities of the local authorities. Item" C.4. The accounts of budget revenue from the financial assets of the State's organisational units No 147 "shall include the amounts of budgetary appropriations from financial assets. Item" C.4. The accounts of budgetary revenue from the financial assets of the local authorities No 148 "shall contain the amounts of budgetary appropriations from the financial assets. Item" C.4. The accounting of the revenue of the local authorities No 149 "shall include the appropriations received into the basic current account, including the appropriations received during the financial year and the financial management appropriations received with the contribution organisations and other bodies. Item" C.4. Recoverable financial assistance received between budgets No 150 "contains the amounts of financial assistance received between budgets'.
20. Paragraph 18 (1), including the title, reads:
Result
(1) Item "C.5. Result of the current financial year No 152 'contains the result of the current financial year's business, item" C.5. Undistributed profit, unpaid loss of past years No 153 "includes undistributed profit or loss of past periods, item" C.5 The result of the approval procedure No 154 "contains the result of the approval procedure."
21. After Paragraph 19, the following Sections 19a and 19b are inserted:
Long-term liabilities
(1) Item "D.2. Issued bonds No 161" contains the issuer's liabilities under issued bonds.
(2) Item "D.2. Lease liabilities No 162" contain the amounts of liabilities in the lease of assets, which creates a set comprising both movable and immovable items and which is used under a written contract negotiated before 1 January 2001 by the lessee before the agreed date of termination of the contract but no later than 31 December 2005.
(3) Item "D.2. Long-term advance payments No 163" contain advances received from customers before the undertaking to the customer is fulfilled.
(4) Item "D.2. The long-term notes for payment No 164" contain notes of own and accepted notes of foreign.
(5) Item "D.2. Other long-term liabilities No 165" contains other long-term liabilities of a commercial nature.
(6) Item "D.4. Long-term bank loans No 190" contains the amounts of long-term loans received and repaid to the local authorities and to the contribution organisations, where permitted by specific legislation.
Short-term liabilities
(1) The heading "D.3. Short-term liabilities" contains liabilities which, at the time when the accounts are drawn up, have a maturity of one year or less.
(2) Item "D.3. Suppliers No 167" shall include an obligation to a supplier which, when formed against a supplier within the meaning of the relevant provisions of the contract in the field of commercial obligations, does not include foreign exchange obligations. Item "D.3. The notes to pay No 168" shall contain the amounts of notes of their own and accepted foreign exchange when using them to satisfy the obligation to the supplier where the exchange obligation is less than one year. Item "D.3. The advances received No 169" contains short-term advances from customers before the undertaking to the customer is fulfilled. Item "D.3. Other liabilities No 170" contains other short-term liabilities from commercial relations, for example claims made by customers.
(3) Item "D.3. The liabilities of fixed-term operations and options No 171" contain short-term liabilities of fixed-term operations. Item "D.3. The liabilities arising from the subscribed outstanding securities and shares No 172" shall include short-term liabilities for shares taken over and not yet paid, or interim certificates or deposits. Item "D.3. The liabilities to the members of the association No 174" shall include the obligations in connection with the association contract in cases where a legal person does not arise from this title.
(4) Item "D.3. Staff No 176" shall contain obligations arising from employment relations, including social security and health insurance, to be settled by employees or, where appropriate, other natural persons and their settlement. Item "D.3. Other liabilities to employees No 177" contains other liabilities to employees, for example, the employee's entitlement to travel expenses. The heading "D.3. Social security and health insurance obligations No 179 'contains social security and health insurance obligations.
(5) Item "D.3. Income tax No 180" includes amounts of unpaid income tax. Item "D.3. Other direct taxes No 181" includes amounts of income tax which are paid to the financial authority by the entity as a tax payer for tax collected from taxpayers or deducted from taxpayers for example to employees. Item "D.3. Value Added Tax No 182" includes the amounts of the entity's tax liability on the value added tax due for the tax period vis-à-vis the financial authority. Item "D.3. Other taxes and taxes No 183" includes the amount of the entity's tax liability on excise duties, road taxes, property taxes, inheritance taxes, gift taxes, property transfer taxes for tax periods against the tax authority.
(6) Item "D.3. The settlement of overpayments of subsidies and other commitments with State Budget No 185" contains the amounts of overpayments of subsidies and other commitments with State Budget, including provisions adopted by the assistance, credits to be paid to the State Budget. Item "D.3. The settlement of overpayments of subsidies and other commitments with the budget of the local authorities No 186" contains similar titles as "D.3. However, the settlement of overpayments of subsidies and other commitments with State Budget No 185 'concerning the budget of the local authorities. Item" D.3. Other liabilities No 188 "contains other liabilities such as the amount of the option sold.
(7) Item "D.4. Short-term bank loans No 191" contains the amounts received and repaid short-term bank loans granted to the local authorities and the contribution organisations, where specific legislation so permits. The entry "D.4. Fixed short-term bonds (notes No 192) 'shall, for territorial units and contribution organisations, contain the amounts of loans received by the bank for settled notes, or other securities taken over by the bank for collection where specific legislation so permits. Item" D.4. The issued short-term bonds No 193 "contains amounts of short-term bonds that have a maturity of up to one year. Item" D.4. The other short-term liabilities (financial assistance) No 194 "shall include amounts received from other persons (loans) for the contribution organisations, with the exception of banks under contracts.'
22. In Article 21, the following paragraph 8 is added:
"(8) The cost items shall be reported by the State's organisational units, local authorities and contribution organisations pursuant to Section 23 of this Decree. '
23. In Article 22, the following paragraph 7 is added:
"(7) Income items shall be reported by the State's organisational units, local authorities and contribution organisations under Section 23 of this Decree. ';
24.
Content definition of financial result items
(1) Entities are required to monitor separately the costs, revenues, the result of the main activity and the costs, the revenues and the result of the economic activity at the date of drawing up the financial statements. If part of the costs incurred for the principal activity is common to the costs incurred for the economic activity and are therefore difficult to differentiate as far as their amount is concerned, then the entities may, for example, key those costs in proportion to the amount of revenues generated in the economic activity to the revenues obtained in the principal activity, including the subsidy or contribution granted to that activity to the contributory organisation at the time of drawing up the financial statements. The organisational components of the state14) referred to in point (a) of this paragraph, the territorial authorities referred to in point (b) of this paragraph and the contribution organisations referred to in points (a) and (b) of this paragraph shall determine the result of the pre-tax profit and loss account shown in item No 59 of the profit and loss account as the difference in income and expense items according to the defined structure of the profit and loss account, broken down into:
(a) principal activity; For the purposes of this decree, the principal activity of all activities for which an entity has been set up by a separate law, instrument of incorporation or other document;
(b) economic activity; for the purposes of this decree, the economic activity of an activity provided for in a specific legislation or of an activity provided for by an entity in an instrument of incorporation, such as an ancillary, secondary, business or other activity.
(2) The result of the post-tax management shall be recorded as the difference between income and cost items of the profit and loss account structure, including items 60 and 61. The profit and loss account thus determined shall be recognised in item 62 of the profit and loss account and shall be reported in the relevant balance sheet item (balance sheet).
14) Paragraph 45 (5) of Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended. For example Article 2 (1) (i) of Act No. 555 / 1992 Coll., on the Prison Service and the Judicial Guard of the Czech Republic, as amended. '
25. In Part Two of Title IV: "ARRANGEMENTS AND DETERMINATION OF EXPLANATORY AND ADDITIONAL INFORMATION IN THE ANNEX TO THE ACCOUNT '.
26. In the heading of Part Three, "Paragraph 14 (1) 'is replaced by" Paragraph 4 (8)'.
27. In Paragraph 25, at the end of paragraph 2, the sentence "Entities shall use the indicative chart of accounts in the structure set out in Annex 4 to this decree when carrying out their accounts in a simplified manner."
28. In Paragraph 25, the following paragraph 4 is added:
"(4) On the basis of the indicative chart of accounts referred to in paragraphs 1 and 2, entities shall draw up an account schedule indicating the accounts required to account for all accounting cases and to draw up the accounts in the entity. ';
29. In the heading of Part Four, the words "and their use 'are deleted and the words" paragraph 2' are replaced by the words "paragraph 8 '.
30. In Section 26, "paragraph 2 'is replaced by" paragraph 8';
31. in Paragraph 26 (1), "paragraph 7" is replaced by "paragraph 6";
32. in Article 26 (1) (h):
"(h) payment of the share of:
1. the eligible costs of the transmission system operator or relevant distribution system operator associated with the connection and provision of the required power input;
2. effectively incurred costs incurred by the distribution system operator associated with the connection and ensuring the required gas supply;
3. the cost of the supplier's connection and thermal energy supply;
as well as reimbursement of the costs of the owner of the distribution plant for the transfer of the distribution plant, ';
33.Paragraph 26 (3) reads as follows:
"(3) The valuation of the individual long-term intangible and tangible assets shall be increased by a technical evaluation, the accounting and depreciation of which is authorised by the entity. In the case of financial leasing, the purchase price of the property taken over by the user shall be increased by a technical valuation written off by the user during use and the amortisation shall be continued from such increased purchase price. The evaluation of individual long-term intangible assets will be increased by a technical evaluation, if the cost of it in total per year exceeds CZK 60,000 and the technical evaluation is put into use this year. The valuation of the individual material assets written down will be increased by a technical evaluation if the total cost of the property exceeds CZK 40,000 per year and the technical evaluation is put into use this year."
34. In Section 27, "paragraph 2 'is replaced by" paragraph 8';
35. In Section 28, "paragraph 2 'is replaced by" paragraph 8';
36. In Section 29, "paragraph 2 'is replaced by" paragraph 8';
37. In Section 30, "paragraph 2 'is replaced by" paragraph 8' and "paragraph 4 'is replaced by" paragraph 6'.
38. In Section 31, "paragraph 2 'is replaced by" paragraph 8' and "paragraph 4 'is replaced by" paragraph 6'.
39. In Section 32, "paragraph 2 'is replaced by" paragraph 8' and "paragraph 4 'is replaced by" paragraph 6'.
40. In Section 33, "paragraph 2 'is replaced by" paragraph 8';
41. In Section 34, the words "paragraph 2 'are replaced by the words" paragraph 8'.
42.In Paragraph 34 (2) (b):
"(b) a technical assessment for an entity which uses or has made a technical assessment on such assets on a fee or charge basis for the long-term depreciation of the property;"
43. In Paragraph 34 (4), "paragraph 2" is replaced by "paragraph 8."
44. In Section 35, "paragraph 2 'is replaced by" paragraph 8'.
45. in Paragraph 35 (1), the words "only in economic activity" shall be replaced by the words "the activity subject to income tax."
46. In Section 36, the words "paragraph 2 'are replaced by the words" paragraph 8'.
47. In Section 37, "paragraph 2 'is replaced by" paragraph 8';
48. In Section 38, "paragraph 2 'is replaced by" paragraph 8';
49. in Paragraph 38 (1), "paragraph 6" is replaced by "paragraph 12."
50. in Paragraph 38 (2), "paragraph 4" is replaced by "paragraph 6";
51. In Annex 1, under heading No 59, the words "Claims on members of the grouping 'are replaced by the words" Claims on members of the grouping'.
52. In Annex 1, under heading No 65, the words "Claims on fixed-term operations' are replaced by the words" Claims on fixed-term operations and options'.
53. In Annex No 1, under item No 71, the words "Claims on issued bonds' are replaced by the words" Claims on issued bonds'.
54. in Annex 1, entry B.4, the words "Budget management appropriations" are replaced by the words "Budget management accounts and other accounts relating to budgetary management and non-budgetary accounts."
55. In Annex No 1, entry No 125, "ASSETS 'is replaced by" TOTAL ASSETS'.
56. In Annex No 1, entry No 137, "Other financial funds' is replaced by" Other financial funds'.
57. In Annex No 1, the entry "EU funds (924) entry No 203 'is inserted after entry No 140.
58. In Annex 1, under heading No 141, the words "the sum of headings 139 and 140 'are replaced by the words" the sum of headings 139, 140 and 203'.
59. In Annex 1, entry C.5, "Economic result 'is replaced by" Economic result'.
60. In Annex 1, under heading 152, the words "Economic result of the current accounting year 'are replaced by the words" Result of the current accounting year'.
61. In Annex No 1, entry No 154, "Economic result in the approval procedure 'is replaced by" Economic result in the approval procedure'.
62. In Annex No 1, entry No 161, "Issued bonds' is replaced by" Issued bonds'.
63. In Annex No 1, entry No 171, the words "fixed-term liabilities' are replaced by the words" fixed-term liabilities'.
64. In Annex 1, under heading No 174, the words "Commitments for participants in the association 'are replaced by the words" Commitments for participants in the association'.
65. In Annex No 1, entry No 193, "Issued short-term bonds' is replaced by" Issued short-term bonds'.
66. In Annex No 1, entry No 202, the words "PASIVO 'are replaced by the words" TOTAL LIABILITIES'.
67. In Annex No 2, entry 59, "Pre-tax profit 'is replaced by" Pre-tax profit'.
68. In Annex No 2, under heading No 62, "Economic result after tax 'is replaced by" Result after tax'.
69. In Annex 3, I and II, the words "AE 'are replaced by the words" AU'.
70. In Annex 3, item 1, headings 9 to 15 read:
| „Přijaté příspěvky a dotace na provoz ze státního rozpočtu (z AÚ k účtu 691) | 9 | |
| z toho: přijaté příspěvky na provoz od zřizovatele (z AÚ k účtu 691) | 10 | |
| z toho: výzkum a vývoj | 11 | |
| vzdělávání pracovníků | 12 | |
| informatiku | 13 | |
| přijaté dotace na neinvestiční náklady související s financováním programů evidovaných v ISPROFIN od zřizovatele (z AÚ k účtu 691) | 14 | |
| přijaté prostředky na výzkum a vývoj od poskytovatelů jiných než od zřizovatele (z AÚ k účtu 691) | 15“. | |
71. the following entry "Contributions and operating subsidies received from the budget of the State Funds (from the ASO to account 691) is inserted after entry No 19. '
72. After Lot No 50, the new entry "Total subsidies received for long-term assets from the State Funds budget item 51 'is inserted.
73. In Annex 3, entry No 32, the word "Issued 'is replaced by the word" Issued'.
74. In Annex 3, under entry No 33, the word "Issued 'is replaced by the word" Issued'.
75. In Annex 3, entry No 40, "Issued 'is replaced by" Issued'.
76. In Annex 3, entry No 41, "Issued 'is replaced by" Issued'.
77. In Annex No 3 II, the following is inserted after entry No 49:
"Repayable social security contributions and contributions to state employment policy item 52,
Public health insurance liabilities payable item number 53 a
Evicted tax arrears for locally competent financial authorities item 54 '.
78. In Annex 3, III, the following is inserted after the fourth sentence:
"The status of item 50 'is reported by the contribution organisations. The assets of headings 51 to 54 shall be reported by the local authorities, the contribution organisations, the state funds and the State's organisational units.';
79. In Annex 4, in account group 28, under heading 283, the words "Short-term bonds issued 'are replaced by the words" Short-term bonds issued'.
80. In Annex 4, in account group 35, the words "Claims on the grouping 'are replaced by the words" Claims on participants in the grouping'.
81. In Annex 4, in account group 35, under item 358, the words "Claims on members of the grouping 'are replaced by the words" Claims on members of the grouping'.
82. In Annex 4, in account group 36, the words "Commitments for participants in an association 'are replaced by the words" Commitments for participants in an association'.
83. In Annex 4, in account group 36, entry 368, the words "Commitments for participants in an association 'are replaced by the words" Commitments for participants in an association'.
84. In Annex 4, in account group 37, under heading 373, the words "Claims on fixed-term operations' are replaced by the words" Claims on fixed-term operations and options'.
85. In Annex 4, in account group 37, under heading 375, the words "Debt securities issued 'are replaced by the words" Debt securities issued'.
86. In Annex 4, in the title to account class 9, the words "profit or loss' are replaced by the words" profit or loss'.
87. In Annex 4, in account group 91, entry 918, "Other financial funds' is replaced by" Other financial funds'.
88. In Annex 4, in account group 92, the entry "924 - EU Funds' is inserted after entry 922.
89. In Annex 4, in the title of account group 93, the words "profit or loss' are replaced by the words" profit or loss'.
90. In Annex 4, in account group 93, entry 931, "profit or loss' is replaced by" profit or loss'.
91. In Annex 4, in account group 95, under item 953, "Issued bonds' is replaced by" Issued bonds'.
92. In Annex 4, in account group 96, entry 963, "Economic outturn account 'is replaced by" Economic outturn account';
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Regulation Information
| Citation | Decree No. 477 / 2003 Coll., amending Decree No. 505 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are local authorities, contributory organisations, state funds and organisational components of the State |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.2003 |
|---|---|
| Effective from | 01.01.2004 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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