Decree of the State Planning Commission and the State Arbitration of the Czechoslovak Socialist Republic No. 49 / 1981 Coll.
Decree of the State Planning Commission and the State Arbitration of the Czechoslovak Socialist Republic on Management of Unused Stocks
Valid
Effective from 01.06.1981
49
DECLARATION
State Planning Commission and State Arbitration of the Czechoslovak Socialist Republic
of 3 April 1981
on the management of unused stocks
State Planning Commission pursuant to § 17 (1) (e) and § 4 of Act No. 145 / 1970 Coll., on National Economic Planning and State Arbitration of the Czechoslovak Socialist Republic pursuant to § 395 (a) of Economic Code No. 109 / 1964 Coll., as amended by Act No. 37 / 1971 Coll., after consulting the Federal Ministry of Finance, the Federal Ministry of Foreign Trade. The Federal Price Office, the Planning Committees of the Republics and other participating central authorities shall determine:
INTRODUCTORY AND GENERAL PROVISIONS
Scope
(1) This decree regulates the procedure of central authorities, central management bodies and organisations1) in reducing unused stocks and returning such stocks to the reproductive process.
(2) The decree does not apply to stocks in market funds.
Unused stocks
(1) Unused stocks are tangible stocks which are not used for the activities of the organisation and include:
(a) surplus (excess) stocks, i.e. stocks that the organisation may need for its activities, but which exceed the range which is proportionate to the tasks and needs of the organisation and are usually determined by the stock standards. (2) Adequacy shall be assessed in relation to supply or sales cycles against the planned consumption as well as in relation to the creation of quick sales stocks. surplus stocks are not purposefully created temporary and seasonal stocks;
(b) non-necessary stocks, i.e. stocks which the organisation does not need to carry out its tasks and activities and which cannot be used at all in the organisation; include stocks that may be used in other organisations or in other parts of the national economy and stocks which may not be used. Unusable (unused) stocks are stocks which cannot be used in their own organisation or in any other organisation or sector of the national economy, are not fit for assessment by direct sales to the population and cannot be evaluated by export or international exchange pursuant to § 11.
(2) The item of stocks represents a product range which corresponds to the 12-digit code of the Single Classification of Industry and Products and the relevant sectoral code list, or the Single Classification of Agricultural and Forestry Products.
MANAGEMENT WITH NON-USEFUL SUPPORT
Subject to reduction of unused stocks
All unused stocks (primary, auxiliary and maintenance, raw materials, fuels, purchased parts and spare parts), unused stocks of items of gradual consumption (including tools and appliances) and unused stocks of products and goods, where appropriate, in unfinished production.3)
Prevention of unused stocks
Organisations shall be obliged by all available means and by active measures to prevent the emergence of new unused stocks. In particular, they shall:
(a) ensure a high-quality and timely survey of needs and a survey of purchasing resources, thereby creating the preconditions for increased stability and authority of the product-type breakdown of the production and sales plan;
(b) on the basis of the results of the needs survey, to create ready-to-use sales stocks in efficient cases, which will enable more flexible compliance and act factually and psychologically against the accumulation of production stocks by consumers;
(c) ensure compliance with the link between the materially technical supply plan and the stock development plan with the product schedule of the production plan;
(d) any changes in the consumption of raw materials and materials as a result of technological changes, rationalisation measures, introduced improvement proposals, etc., shall immediately be reflected in the consumption standards, the material technical supply plan and the stock plan and evaluated;
(e) according to the actual consumption of material in the current period, specify the requirement for the next period so that no new unused stocks are created and do not order material which they do not need to perform their tasks;
(f) regularly, within the time limits specified by the head of the organisation, evaluate the development of the individual stock items by inventory list, compare whether the stock amount is consistent with the return of the item, the output and income cycle, assess whether, in cases of non-compliance, there is a temporary fluctuation or a permanent change and provide operationally for the necessary measures to restore compliance of the stock level with the delivery and delivery cycles;
(g) make use of stock standards or, where appropriate, derived levels of signaling (so-called maximum stock standards) and ensure organisational working arrangements to signal undesirable fluctuations;
(h) to focus and guide the rationalisation movement and socialist competition also on the observance and improvement of consumption and stock standards and on the shortening of shopping and marketing cycles and ordering and delivery periods;
(i) establish a system of control and continuously verify compliance with the measures referred to in points (a) to (h).
Reducing unused stocks
(1) Organisations are required to continuously identify unused stocks, classify them from their total stocks and ensure realistic arrangements for their use. At least once a year, as a general rule in the context of the inventory implementation, organisations are required to check their classification by comparing them with standards and delivery and delivery cycles, and to assess the proportionality of the actual stocks of individual items in relation to actual expenditure by inventory inventories.
(2) An organisation which has sorted and separated unused stocks in a register (hereinafter referred to as "the applicant organisation") is obliged to use its unused stocks either for its own use or within three months of the sorting out at the latest to conclude a contract for the delivery of such stocks to another organisation. If the organisation itself cannot ensure that its unused stocks are used in this way, it is obliged to offer them to intermediate organisations without undue delay (§ 6) if their value exceeds 5000 CZK per item, and to indicate them clearly in stock. The use of unused stocks below this value is provided by organisations themselves in an appropriate way (by offering on stock exchanges, advertisements, etc.), or by offering them to intermediate organisations, but only after agreement with them.
(3) The bidding organisation shall offer unused stocks by drawing up, for each item, the "Unused stocks bid list '(Section 7) in five copies. One copy shall be retained for its own records and four copies shall be sent to the intermediate organisation concerned. If more than one item is offered, it shall include a list of tenders.
(4) In the event that the applicant organisation does not know which organisation is acting as intermediate organisation for the relevant unused supply and cannot detect this without any difficulty, it shall send four copies of the tender form to the supplier from which the material was removed. If the supplier itself fails to fulfil the function of intermediate organisation, he shall, within three days, forward all copies of the tender form himself to the correct intermediate organisation for the applicant organisation and notify the applicant organisation thereof.
(5) Following the dispatch of the unused supply note to the intermediate organisation, the offering organisation may no longer carry out resales of those stocks without the agreement of the intermediate organisation. Any other changes made to the information on the tender shall be notified immediately to the intermediate organisation.
(6) The intermediate organisation shall assess, in the light of its experience and knowledge, the applicability of the unused stocks offered to its customers and, where appropriate, other organisations, and shall send two copies of the tender form to the customer which it expects to make economic use of the supply offered. It shall, as a general rule, inform the applicant organisation on a returned copy of the tender note (Section 8) that it has designated its unused supply for the offer to the customer and shall use one copy of the tender note for its registration. In the event that the unused supply under the tender form is intended for several customers, the intermediate organisation shall draw up the necessary number of additional copies of the tender form.
(7) In the event that the intermediate organisation cannot immediately use the unused stock offered for its own use or to meet the needs of its customers or other organisations, it shall include the unused stock item offered in its disposal resources, specify the time limit within which it intends to facilitate the use of the unused stock and inform the applicant organisation within 30 days. The time limit shall be determined in accordance with the time limits for connecting orders and requests with available resources, but not more than one year after receipt of the tender.
(8) An organisation which receives from the intermediate organisation an offer sheet for unused stocks (hereinafter referred to as the "customer") is required to:
(a) within 30 days of the delivery of the unused supply note, either agree to take the unused supply by sending a certified tender note to the organisation or request samples for approval, or to send a worker or representative to establish the stock status, or reject the offer in whole or in part; where a refusal is required to comply with paragraph 10 or 11;
(b) where it proposes changes to the delivery terms, time limits, quantities or prices, enter its proposal in the tender form and send it to the offering organisation within the same time limit.
(9) The deadline for the customer's comments shall be extended by the time strictly necessary for the event. approval of the samples or to carry out an inspection of the stock offered by the customer, if the customer so requests, but not more than a further 30 days. The applicant organisation shall comply with the requirement to send samples or allow the inspection of stocks. If no agreement is reached between the customer and the offering organisation (e.g. price or other requirements), the intermediate organisation shall request an opinion. If no agreement is reached either on the basis of the opinion of the intermediate organisation, the customer may refuse the delivery and inform the intermediate organisation accordingly.
(10) A collector who receives from the intermediate organisation an offer of unused stock without having previously ordered or expressed an interest in such material shall be required to examine the possibility of an economic evaluation of that stock, or to notify the intermediate organisation of the conditions under which the unused stock could be processed (assessed). If the intermediate organisation has sent a tender form, the customer shall communicate the results of the verification and inform the directly offering organisation of the copy.
(11) If the customer refuses to take over the unused supply in whole or in part as it cannot make use of it economically (for example for poor stocks), it shall notify the intermediate organisation by returning the sent tender form and stating the reasons for which it refuses to take over the unused supply; the intermediate organisation shall assess those reasons in terms of the possibility of using the stock in another organisation or for another purpose and, where appropriate, after consultation with the customer, shall offer the unused stock to another customer in the same way, where, in its experience and knowledge of the needs of the customers, it considers that it can still use it despite the defects found.
(12) If the intermediate organisation does not find the possibility of making economic use of these stocks with the customer organisations referred to in paragraphs 6, 7 and 11, it shall offer the unused stock for sale to the population in accordance with Section 10.
(13) If the unused stock is not fit for sale to the population or is rejected by a designated trading organisation (Annex 1), it shall be offered by the intermediate organisation responsible for the international exchange of unused stocks (hereinafter referred to as the "designated organisation ') in accordance with Article 11, if the stock is suitable for international exchange.
(14) If the intermediate organisation fails to ensure the possibility of recovery for the unused supply within a period of one year, and if:
(a) the full-value products produced or purchased by itself shall be limited in the next planning period to their production or purchase in such a way as to ensure disposal for the unused supply, as notified to the applicant organisation;
(b) for products withdrawn or invalidated, or for other reasons not economically applicable, return the tender form sent to the applicant with the recommendation of the most favourable method of physical disposal.
Intermediate organisations
(1) The function of the intermediate organisation is carried out by those organisations which normally dispose of the material or product as an unused supply and which therefore concentrate the largest range of normal requirements, normally provide a survey of needs and regularly link their resources (production, purchase, import) to specific needs, orders and customer requirements in the detailed assort4) irrespective of the level at which the overall balance sheets are processed and distribution plans are drawn up.
(2) The intermediate organisations referred to in paragraph 1 shall, in particular, be sales and supply organisations and sales associations where the relevant item is in their business capacity. In other cases, the intermediate organisation shall be the production undertaking or organisation for which the sales within the production unit are centralised.
(3) For unused stocks of imported products, the intermediate organisation is usually an import sales gestor or organisation responsible for the collection and disposal of products imported under international specialisation contracts and co-operation in production (generally the sales organisation, the original producer or the manufacturing company producing the like or the complete product). In the absence of an organisation which carries out the disposal of an interchangeable product or which ensures a technical examination of the need for import, the intermediate organisation shall act as the intermediary organisation for which the import of material which has become an unused stock has been made.
(4) In cases of dispute, in particular where the unused supply is not in the range of sales organisations and several production organisations carry out sales, the delegation of functions of the intermediate organisation shall be decided by the central authority under whose responsibility the production and disposal of the product concerned is ensured. Where the disposal of the product is carried out within the scope of two or more central authorities, the intermediate organisation shall be designated by the central authorities by agreement.
(5) Intermediate organisations include the supply of unused supplies offered to the disposal sources of their normal sales and use them primarily to meet customers' requirements. In doing so, they shall use their expertise and knowledge to select the most appropriate consumer who can make the most economical use of the unused stock in his activity, taking into account the potential impact of longer storage and the different material requirements for different uses. When searching for the most suitable and economical use, intermediate organisations also offer unused stocks to those organisations which, according to their experience and knowledge, are presumed to be able to make economic use of the stock even if they have not applied for or sent an order.
(6) The intermediate organisation shall have the right to itself purchase the unused stocks offered.
Tender list
(1) The offer note, the recommended model of which is in Annex 2, is issued by the applicant organisation without undue delay after sorting out the unused stock or when it has become aware that the relevant material which it stores will not be needed for the performance of its tasks either at all or in expected quantities, so that the stock in stock will not be used in the planned or, where appropriate, modified consumption in the following planning year. The economic consumption period should also be assessed in relation to the durability, nature, conditions and storage possibilities of the unused stock.
(2) The tender note shall include in particular:
- the address of the offering organisation,
- the address of the intermediate organisation,
- place of storage of unused stocks,
- the name of the material, precise marking of the quality, size, packaging, colour, performance and other parameters which may facilitate the assessment of the possibility of use,
- the full number according to the Single Classification of Industrial Industries and Products and the Sectoral Code list, where applicable, the Single Classification of Agricultural and Forestry Products,
- the wholesale price,
- the commercial price and, where appropriate, the retail price and the relevant deduction,
- for incomplete products, the price proposal negotiated by the supplier's agreement with the customer,
- the quantity of unused stock offered,
- delivery conditions, transport details, etc.,
- delivery period,
- the date of issue and dispatch of the tender.
(3) In the tender form, the applicant organisation shall provide a detailed indication of the quality of the unused stock, in particular the length of the previous storage, the degree of degradation, any reduction in utility characteristics, corrosion, expanding time, etc. This figure is a declaration by the offering organisation on the quality status of the unused stock. In this case, the supply shall be deemed to be intended for a purpose other than that foreseen by the technical standard. 5)
(4) The tender form is a document of the intermediate organisation's record of the course of the mediation of the evaluation of the unused stock and of the evidence of the offering bank organisation and the supervisory authorities that the stock has been offered to the relevant intermediate organisation.
Intermediate commitment
(1) The delivery of the tender form to the intermediate organisation gives rise to an obligation to mediate between the applicant organisation and the intermediate organisation. The intermediate organisation shall be entitled and obliged to mediate the return of unused stocks to the reproductive process on behalf of the supplier organisation. The receipt of the tender note shall be confirmed by the intermediate organisation offering the organisation without undue delay.
(2) If the value of the stock item offered does not reach 5000 CZK (Section 5 (2)), an obligation to brokerage is established only by the agreement of the intermediate organisation (confirmation of the tender note).
Procedure for concluding delivery contracts
(1) The tender note sent by the intermediate organisation to the customer is a draft delivery contract sent by the intermediate organisation on behalf of the applicant organisation. By sending a confirmed tender form to the buyer directly to the supplier organisation, a supply contract is established between the supplier organisation and the customer.
(2) If, when confirming the tender form, the buyer proposes to change the subject, time or other requirements necessary for the creation of the contract (Section 153 (1) of the Economic Code), the tender form sent by it shall be considered as an order (draft contract). In such a case, the contract also arises in accordance with the procedure laid down in Section 153 of the Economic Code.
Supply of unused stocks for sale to the population
(1) Intermediate organisations shall accede to the release of unused stocks for sale to the population in accordance with Article 5 (12).
(2) If the intermediate organisation does not own retail outlets, it shall offer the relevant items of unused stocks to one of the designated trading organisations (Annex 1) by sending a tender note or a list of items containing the details of the tender note, adding, where appropriate, the retail price and, for incomplete products, a draft retail price negotiated by the supplier's agreement with the customer.
(3) In the absence of a retail price for full-time products, the intermediate organisation shall, on behalf of the organisation offering a proposal for its designation, submit to the competent authority or organisation responsible for the development of retail product prices. 6)
(4) In the supply of unused stocks for sale to the population, the organisations listed in Annex No 1 and the intermediate organisations shall maintain a further procedure in accordance with § 5 (8) to (11).
International exchange of unused stocks
(1) Unused stocks which cannot be used economically by the respective customer organisations or for the sale to the population will be offered by intermediate organisations for the international exchange of unused stocks (Section 5 (13)), to the organisation of foreign trade entrusted by the Federal Ministry of Foreign Trade to carry out such exchanges. The intermediate organisation shall submit an offer on the tender form to the entrusted organisation. Paragraph 9 and Section 5 (8) shall apply mutatis mutandis to the procedure for concluding the contract, with the opinion of the designated organisation not later than 6 months after receipt of the tender.
(2) Offers of unused stocks, received from abroad, shall be submitted by the designated organisation, according to its specificities and in kind, to the intermediate organisation, at the same time setting a time limit for establishing the possibility of their economic use in the country. The intermediate organisation shall examine the possibility of making economic use of such production in the country and shall notify its interest in purchasing specific items within a specified time limit or, where appropriate, request samples or allow for inspection in the storage of a foreign supplier. Where the intermediate organisation submits to the intermediate organisation a proposal for the conclusion of a contract for the import of the produce for which the intermediate organisation has indicated an interest, the intermediate organisation may not refuse to conclude the contract if it has been sent within the time limit communicated by the intermediate organisation or if that period has not been communicated, no later than three months after the notification of the binding interest. 7)
(3) Intermediate organisations may also apply to the entrusted organisation their requirements for goods which are interested in purchasing in the framework of the international exchange of unused stocks. Paragraph 2 shall apply to the conclusion of a contract.
(4) The exchanges made shall not be included in the fulfilment of the import or export tasks of the plan of domestic organisations.
Prices
(1) The divestment of unused stocks takes place at prices established under price regulations. 8)
(2) The divestment of unused stocks to designated trading organisations (Annex No 1) shall take place at trade prices and, where appropriate, at retail prices, less any appropriate haircut; the calculation and payment of turnover tax shall be made by the applicant organisation according to the rate of turnover tax for the year in question, issued by the Federal Ministry of Finance.
Procedure for invoicing unused stocks
The supplier organisation shall invoice the unused stocks delivered directly to the customer in accordance with the applicable invoicing rules (9) and shall at the same time notify the intermediate organisation (e.g. a copy of the invoice) of the execution of the sale and the basis for calculating the price of the brokerage. 10)
Disposal of unused stocks
(1) Useless stocks shall be physically disposed of and returned from its records without undue delay. Before carrying out physical disposal, organisations are required to examine whether stocks cannot be used as secondary raw materials.
(2) The organisations shall draw up a winding-up plan for the unused stocks, which shall include a precise specification of the non-usable stocks sorted and a programme of liquidation in both time and time, in accordance with the relevant rules. 11)
(3) Specific regulations apply to the disposal of unused stocks in the field of the Federal Ministry of National Defence and the Federal Ministry of Interior.
TRANSITIONAL AND FINAL PROVISIONS
(1) Organisations are required to classify their unused stocks in accordance with Paragraph 5 (1) for the first time according to the stocks on 1 April 1981 by 30 September 1981 at the latest. For sorted stocks which may reduce their own consumption, they shall draw up timetables for the reduction of unused stocks by their own consumption or sell them off operationally. For the remaining items, exceeding the limit of 5000 CZK (Paragraph 5 (2)), supply lists shall be sent to the relevant intermediate organisations without undue delay but not later than the end of 1981. Other items to be classified as unused stocks later (due to a change in consumption or for other reasons) will be offered by organisations to intermediate organisations in accordance with § 5 (2) and (3) and other provisions of this Decree on an ongoing basis.
(2) The central authorities may entrust a subordinate organisation with the concentration of activities linked to the reduction of unused stocks within the resort and the establishment of internal administrative systems for the exchange of unused stocks, while respecting the principles of this decree. In this case, it shall designate an organisation to perform the function of intermediate organisation for the whole resort in relation to organisations of other central authorities, in particular with regard to the entrusted organisation of foreign trade and with regard to the entrusted trading organisations for the sale of unused stocks to the population.
(3) The central authorities or, where appropriate, the superior authorities of intermediate organisations will assess intermediate volumes in the evaluation of the implementation of the plan of intermediate organisations as the fulfilment of the plan of disposal of these organisations (they will add to the implementation of the plan of disposal outside accounting and statistical items).
(4) Central authorities, central management bodies and intermediate organisations will create the conditions for the successful return of unused stocks to the reproductive process by appropriate organisational measures, in particular by maximising the use of computer technology by intermediate organisations.
This Decree shall take effect on 1 June 1981.
Main Arbiter
Czechoslovak Socialist Republic:
Doc. JUDr. Vanek CSc. v. r.
Minister and Vice-President
State Planning Commission:
Ing. Janza v. r.
Příloha č. 1
Annex No 1 to Decree No 49 / 1981 Coll.
List
organisations intended for the sale of unused stocks to the population
A. Ministries of Trade of the Czech Socialist Republic and Slovak Socialist Republic:
Full value goods
Regional enterprises Domestic goods
Regional enterprises Small goods
Region enterprises Drogerie
Landscapes Textil
Regional enterprises Clothing
Footwear regional enterprises
where applicable, industry Furniture
Invalid goods (e.g. damaged goods)
Clenches (stores of used goods)
B. Czech Association of Consumer Cooperatives:
Wholesale of consumer cooperatives, ČSSD, Prague
C. Slovak Association of Consumer Cooperatives:
Regional events of the cooperative business and production company Bratislava, Zvolen and Prešov
Příloha č. 2
Annex No 2 to Decree No 49 / 1981 Coll.
OFFICIAL LIST OF NON-USUAL PERFORMANCE
(Recommended pattern)
1) The organisations, the central management bodies and the central authorities under § 2 (2) and 2 (3) of Act No. 145 / 1970 Coll., are understood to be national economic planning.
2) Decree of the State Planning Commission No. 80 513 / 78 of 30 May 1978 laying down principles for stock normalisation (registered in the amount of 21 / 1978 Coll.).
3) Unused stocks under this decree are not considered to be surplus and unfit national assets within the meaning of Sections 6 and 7 of the Federal Ministry of Finance Decree 156 / 1975 Coll., on the management of national assets. Unused stocks are returned to the reproductive process as part of the usual management of organisations under Section 67 of the Economic Code.
(4) It shall be understood as broken down, corresponding to the 12-digit code of the Single Classification of Industry and Products and the relevant sectoral code list and, where appropriate, the Single Classification of Agricultural and Forestry Products.
5) Article 172 of the Economic Code.
6) In case of uncertainty, the authority or organisation responsible for the development of retail product prices shall be designated by the Federal Price Office on the basis of an individual enquiry.
7) Article 164 of the Economic Code.
8) According to the Order of the Federal Price Office, the Czech Price Office and the Slovak Price Office No 137 / 1973 Coll., on prices, as amended by Regulations No 73 / 1978 Coll. and No 160 / 1980 Coll., and the Decree of the Federal Price Office, the Czech Price Office and the Slovak Price Office No V-1 / 74, on prices negotiated by the supplier's agreement with the customer, as amended by the supplements and the area of the Federal Price Office, the Czech Price Office and the Slovak Price Office No 08 / 80, on the determination of the reasonable price levels of products used or incomplete, the prices to be agreed according to the Decree of the FCU, ČCÚ and SCÚ No V-1 / 74, pp. 71 and 72 (Price Gazette No 16 / 1980).
9) Decree of the Federal Ministry of Finance No. 154 / 1975 Coll., on invoicing and payment of supplies of a non-investment nature.
10) The price for mediation is determined by the price ratio of the Federal Price Office, the Czech Price Office and the Slovak Price Office No 05 / 81.
11) Decree No. 156 / 1975 Coll., on the administration of national property, and the relevant department regulations.
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Regulation Information
| Citation | Decree of the State Planning Commission and the State Arbitration of the Czechoslovak Socialist Republic No. 49 / 1981 Coll., on the management of unused supplies |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.04.1981 |
|---|---|
| Effective from | 01.06.1981 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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