Decree No. 547 / 2004 Coll.
Decree amending Decree No. 503 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for health insurance companies, as amended, as amended by Decree No. 475 / 2003 Coll.
Valid
Order
Effective from 01.01.2005
Text versions:
01.01.2005
29.10.2004
547
DECLARATION
of 18 October 2004
amending Decree No. 503 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for health insurance companies, as amended, as amended by Decree No. 475 / 2003 Coll.
According to Section 37b of Act No. 563 / 1991 Coll., on Accounting, as amended, ("the Act '), the Ministry of Finance provides for the implementation of Sections 4 (8), 24 (4) and (5) and 28 (1):
Decree No. 503 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for health insurance companies, as amended, as amended by Decree No. 475 / 2003 Coll., is amended as follows:
1. In Paragraph 4 (4), the words "do not specify 'are replaced by the words" do not require specific legislation'.
2. In Article 6 (2), "Section 7 'is replaced by" Section 7 (1)';
3. In Paragraph 7 (1), the first sentence is replaced by the sentence "The implementation of contract health insurance is governed by specific legislation (5). 'and in the second sentence, the words" as amended' are added after the word "insurance undertakings'.
4. Paragraph 7 (2) is deleted.
Paragraph 3 shall become paragraph 2.
5. In Article 7, the words "as amended 'shall be added at the end of paragraph 2.
6. In the first sentence of Paragraph 8 (2), the words "the items of which are in substance defined in Section 10 of Decree No 502 / 2002 Coll., as amended, are inserted after the words" other investments. "
7. In Section 8 (2), the second sentence is replaced by the following: "This item is used only for the implementation of contract health insurance 5) in accordance with Section 7 (1)."
8. In Article 8, the words "as amended 'shall be added at the end of paragraph 9.
9. In Paragraph 8 (10), the words "deposit and deposit certificates with banks' are replaced by the words" deposits and deposits confirmed by a deposit certificate, deposit note or other similar document '.
10. in Article 9 (3), the words "D.I. to D.III" are replaced by the words "F.I. to F.III."
11. in Article 9 (4), "D.I." is replaced by "F.I."
12. In Paragraph 10 (3), the sentences second and third are replaced by the words "This item also includes public health insurance funds, with the exception of the basic fund and the reserve fund."
13. In the third sentence of Article 10 (3), "capital 'is replaced by" these'.
14. In the fourth sentence of Article 10 (3), the words "these funds' are replaced by the words" public health insurance funds'.
15. in Article 10 (3), the last sentence shall be replaced by "The basic fund and the public health insurance reserve shall be entered under" A.V. "in accordance with paragraph 5."
16. in Paragraph 10 (4), the second sentence is deleted;
17. In the first sentence of Article 10 (5), the words "the basic fund and the reserve fund 'shall be inserted after the words" public health insurance'.
18. In Article 10, the words "under the Insurance Act 'shall be added at the end of paragraph 6.
19. At the end of Paragraph 11, the words "as amended 'shall be added.
20. In Article 12, the words "as amended 'shall be added at the end of paragraph 5.
21. In Article 12, the words "as amended 'shall be added at the end of paragraph 6.
22. in Paragraph 18 (1), "Paragraph 47 of the Decree" is replaced by "Order."
23. In Paragraph 18, the following sentence is added at the end of paragraph 1: "This shall also apply to the items of shares, the method of valuation of the set of assets or the method of valuation when acquiring more than one component of the assets by transfer or transfer or claims other than claims on contractual health insurance and public health insurance claims."
24. in the first, second and third sentences of Paragraph 18 (2), the word "investment" and the third words "at the time of payment of the undertaking" shall be deleted.
25. In Paragraph 19, the words "as amended 'shall be added at the end of paragraph 1.
26. In Paragraph 21, the words "as amended 'shall be added at the end of paragraph 2.
27. in Paragraph 22 (4), the word "investment" shall be deleted;
28. In Paragraph 23, the words "as amended 'shall be added at the end of paragraph 2.
29. In Annex No 1, Part Assets, item F.II.5., Part Liabilities, item A.III.3., Part Liabilities, item A.III.4., the word "investment 'is deleted.
Efficacy
This Decree shall take effect on 1 January 2005.
Minister:
Sobotka v. r.
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Regulation Information
| Citation | Decree No. 547 / 2004 Coll., amending Decree No. 503 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for health insurance companies, as amended, as amended by Decree No. 475 / 2003 Coll. |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.10.2004 |
|---|---|
| Effective from | 01.01.2005 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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