Decree No. 548 / 2004 Coll.
Decree amending Decree No. 504 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities for which the principal activity is not business, if they are accounting in the system of double accounting, as amended by Decree No. 476 / 2003 Coll.
Valid
Order
Effective from 01.01.2005
Text versions:
01.01.2005
29.10.2004
548
DECLARATION
of 18 October 2004
amending Decree No. 504 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities for which the principal object of the business is not business, if they are accounting in the double accounting system, as amended by Decree No. 476 / 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. 504 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities for which the principal activity is not business if they are accounting in the double accounting system, as amended by Decree No. 476 / 2003 Coll., is amended as follows:
1. in Paragraph 2 (3) (b), the number "15," shall be deleted;
2. In Article 3 (5), "Article 6 (3) 'is replaced by" Article 6 (2)';
3. In Paragraph 8, the following paragraph 3 is inserted after paragraph 2:
"(3) In addition to the land, works of art, objects and collections, church buildings, such as churches, chapel, monasteries and galleries, shall be regarded as non-listed material, provided that these are listed in the basic document of the church or religious society, which is a statute, order or statute, in accordance with the principles of the management of the church or religious society. '
Paragraphs 3 to 12 shall be renumbered paragraphs 4 to 13.
4. In the fourth sentence of Paragraph 18 (1), the word "taken over 'is replaced by" acquired'.
5. Paragraph 18 (2), including footnote 20a, reads as follows:
"(2) The item" A.I.2. Funds "includes special-purpose resources generated either from profits after tax achieved by the entity in previous financial years or from other persons, free of charge, accepted by the entity by transfer or transfer of assets in accordance with special legislation20a. The part of the proceeds of public collections to be used for a predetermined purpose and the value of the stocks acquired free of charge shall also be reported. The item also includes the resources of the entity generated under special legislation21), statutes, statutes, or other instruments of incorporation, instruments of incorporation, internal rules of the entity, or by decision of the entity's authorised authority.
20a) For example, pursuant to § 628 et seq. of the Civil Code, Act No. 290 / 2002 Coll., on the transition of certain other items, rights and obligations of the Czech Republic to regions and municipalities, civil associations active in the field of sports and related changes and on the amendment of Act No. 157 / 2000 Coll., on the transition of certain items, rights and obligations from the property of the Czech Republic, as amended by Act No. 10 / 2001 Coll., and Act No. 20 / 1966 Coll., on the care of people's health, as amended. '
6.
(1) The indicative schedule of accounts is set out in Annex 3 to this order.
(2) The organisation of the indicative chart of accounts is divided into accounting classes and groups.
(3) When keeping accounts in full, an entity shall determine in the accounting schedule the organisation and content of synthetic accounts within the accounting groups the indicative chart of accounts; when carrying out accounts to a simplified extent, an entity shall draw up an account schedule in which only the accounting groups may be specified. In the accounting schedule, an entity is required to rely on the designation and arrangement of the accounting groups of the indicative statement of accounts.
(4) Within an entity's synthetic accounts, it creates analytical accounts that ensure that synthetic accounts are broken down, for example, according to the requirements of financial statements, legal requirements and, where applicable, other requirements of the entity. ';
7. In Paragraph 38, the following paragraph 7 is inserted after paragraph 6:
"(7) If an entity makes up a reproduction fund of capital assets as a cash fund and does not provide funds at the date of the financial statements, except interim financial statements, to cover the reproduction fund of capital assets, the resulting difference shall be reduced by the reproduction fund. ';
Paragraphs 7 and 8 shall be renumbered paragraphs 8 and 9.
8. footnote 33 reads as follows:
"33) § 580 of Act No. 40 / 1964 Coll. '.
9.
"Annex 3 to Decree No 504 / 2002 Coll.
Indicative chart of account
Accounting class 0 - Long-term assets
Accounting groups:
01 - Long-term intangible assets
02 - Long-term tangible assets amortised
03 - Long-term tangible assets not written down
04 - Uncompleted long-term intangible and tangible assets, purchased long-term financial assets
05 - Advances granted on long-term intangible and tangible assets
06 - Long-term financial assets
07 - Long-term intangible property rights
08 - Long-term tangible property rights
Accounting Class 1 - Stocks
Accounting groups:
11 - Material
12 - Stocks of own production
13 - Goods
Accounting Class 2 - Financial accounts
Accounting groups:
21 - Money
22 - Bank accounts
This is the total amount of subordinated mutual member accounts that meet the criteria for Tier 1.
24 - Other short-term financial assistance
The amount to be reported in column 060 of this row: Original deduction according to Article 36 (1) (a) of CRR
26 - Transfers between financial accounts
Accounting Class 3 - Settlement Relations
Accounting groups:
31 - Claims
32 - Commitments
33 - Account of employees and institutions
34 - Tax, subsidy and other accounting
35 - Claims on associations
36 - Liabilities to associations and liabilities arising from subscribed outstanding securities and deposits
This is the total amount of subordinated mutual member accounts that meet the criteria for Tier 2.
38 - Transitional accounts of assets and liabilities
This is the total amount of subordinated mutual member accounts that meet the criteria for Tier 1.
Accounting Class 4 - Free
Accounting grade 5 - Costs
Accounting groups:
50 - Consumed purchases
51 - Services
52 - Personnel costs
53 - Taxes and charges
This is the total amount of subordinated mutual member accounts that meet the criteria for Tier 1.
This is the amount of basic own funds that meet the criteria for Tier 2.
58 - Contributions granted
59 - Income tax
Accounting Class 6 - Revenue
Accounting groups:
60 - Sales for own performance and goods
61 - Changes in stocks
62 - Activation
This is the total amount of subordinated mutual member accounts that meet the criteria for Tier 2.
This is the total amount of subordinated mutual member accounts that meet the criteria for Tier 1.
The amount of assigned revenue in accordance with Article 21 (3) of the Financial Regulation is estimated at EUR 5000000.
69 - Operating subsidies
Accounting grade 7 and 8
Entities shall use accounts of accounting classes 7 and 8 in accordance with internal rules.
Accounting grade 9 - Equity, funds, farm result, reserves, long-term loans and loans, off-balance sheet and off-balance sheet accounts
Accounting groups:
This is the total amount of subordinated mutual member accounts that meet the criteria for Tier 2.
91 - Funds
92 - Valuation differences
93 - Result
94 - Reserves
95 - Long-term bank loans and liabilities
96 - Closing accounts
97 - 99 - Off-balance-sheet accounts'.
Transitional provisions
Paragraph 38 (7) of Decree No. 504 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities for which the principal activity is not business, as amended by Decree No. 476 / 2003 Coll., as effective from the date of entry into force of the Decree, the entities will use the accounting statements for the financial years started in 2004.
Efficacy
This Decree shall take effect on 1 January 2005.
Minister:
Sobotka v. r.
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Regulation Information
| Citation | Decree No. 548 / 2004 Coll., amending Decree No. 504 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities for which the principal object of the business is not business if they account in the system of double accounting, as amended by Decree No. 476 / 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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