Decree No. 586 / 1990 Coll.
Decree of the Federal Ministry of Finance on the write-off of basic funds
Valid
Effective from 29.12.1990
586
DECLARATION
Federal Ministry of Finance
of 27 December 1990
on the depreciation of basic funds
According to § 391 (1) (b) of the Economic Code No. 109 / 1964 Coll., as amended, § 36 (2) of Act No. 111 / 1990 Coll., on State Enterprise, and § 32 of Act No. 105 / 1990 Coll., on the Private Business of Citizens:
Subject matter and scope of the adjustment
(1) This decree provides for depreciation of basic funds and sets out annual depreciation rates.
(2) The depreciation of basic funds shall transfer their purchase price gradually and without interruption to the cost of activity.
(3) Organisations which initiate the depreciation of basic funds under this Decree shall continue to do so throughout the period of depreciation.
(4) The following shall be amortised as basic funds:
(a) part of one of the basic means to which State organisations have the right to joint management, (1) or which is jointly owned by the organisation, (2) unless the organisation agrees that only one of them will be amortised as a whole;
(b) completed, taken over by the user and used in that part of the future, not yet completed, base vehicle;
(c) parts of a building exclusively used in the company's business activities.
Basic funds are amortised by legal entities and natural persons engaged in business activities, (3) which hold or have the right to operate (hereinafter referred to as "organisations'), unless otherwise specified.
Basic appropriations
(1) The basic appropriations are:
(a) land;
(b) production units of permanent crops (4) with a fertility period of more than three years;
(c) the buildings listed in the Annex to this Decree (hereinafter referred to as "the building resources"),
(d) instruments, machinery, equipment, means of transport and inventory, or sets of items, which have a separate technical and economic purpose, a technical function longer than a year and a purchase price at the first acquisition of at least 5000, - Kčs (hereinafter referred to as machine tools). However, if the organisation has several items of the same kind which differ in size or other technical quantity and purchase price, it may consider them as stocks up to the purchase price of 10 000, - Kčs as one item.
(2) Building objects and objects completed, taken over by the user and put into use shall become essential tools.
(3) The basic means shall cease to be building objects and objects permanently excluded from further use or transferred to other tangible assets, stocks or personal use.
(4) The basic means, irrespective of the period of application and the purchase price, are not investments (§ 4), other tangible assets (§ 5) and stocks, and
(a) accessories for basic equipment;
(b) magnetic, sound and visual recording media;
(c) means of transport for pallets and containers (e.g. crates, pallets, containers);
(d) older articles of the nature of the machinery which the organisation has bought for disassembly into spare parts;
(e) samples from imports for the purpose of verifying the performance and performance of import products and products of own production;
(f) personal protective equipment,
(g) neon advertising, organisation designation, corporate shields, handlebars and objects exclusively used for promotion, which are not part of construction buildings;
(h) articles in rental of industrial goods and sports goods for the population;
(ch) teaching aids exclusively used for teaching and education in schools, schools and centres of practical teaching;
(i) sports needs in the organisational components of physical education organisations outside their businesses and economic facilities.
Investments
Investments are purchased building objects and objects in their classification into basic funds and investment work in their completion and takeover, i.e.
(a) new building resources, including exploratory, geodetic and project work, copyright, transport, assembly, customs duties, works of art, technical reclamation, compensation to eliminate economic damage to agricultural organisations and levies for the permanent withdrawal of agricultural land and temporary withdrawal of agricultural land for construction site facilities;
(b) acquired new machinery, including transport, assembly, patents, licences, customs duties and turnover tax;
(c) superstructures, superstructures and building modifications (5) of basic resources and real-estate cultural monuments, as well as interventions in their building and technological parts, resulting in a change in the purpose or technical parameters (reconstruction) or extending their equipment or applicability (modernisation);
(d) acquired real estate and older objects of the nature of the machinery, including transport and assembly;
(e) first planting of permanent crops (4), including subsequent cultivation until maturity, with the exception of planting for dead and unproduced plants;
(f) security and preservation work, or maintenance and decontamination work in the case of stopped buildings and unimplemented projects,
(g) opening of new quarries, sandquarries and clay and other investment works in the absence of a building base in which the purchase price of such works could be included;
(h) preparation and security of construction associated with the investment.
Other tangible assets
Other tangible assets are:
(a) works of art, 6) which are not part of building objects, objects of museum and gallery value, or their files in museums, galleries and monuments, permanent exhibition files and library collections of single system libraries or other collections,
(b) movable and immovable cultural monuments and their sets, which cannot normally be valued under generally binding legislation, such as pricing,
(c) surface and ground water, forests, mineral deposits and minerals, caves, points marks of geodetic nets, measuring equipment and signals at these points and map funds.
Method of depreciation
(1) Deductions are made at cost. However, basic funds shall be debited from the replacement purchase price,
(a) which have been obtained free of charge (by donation) or for consideration, but are not intended for disposal;
(b) whose cost is unknown.
(2) The basic appropriations, other than those referred to in paragraphs 3, 4 and 5, shall be amortised by the annual depreciation rates set out in the Annex to this Decree, according to their classification in the fields of uniform classification of basic appropriations laid down by specific provisions. 7) Annual depreciation rates are maximum and organisations may apply a lower rate which is amortised over the period of depreciation.
(3) In the case of temporary structures, (5) the leased machinery and the basic equipment used in the implementation of the structures abroad are the annual depreciation of the purchase price (numerator) and the estimated duration of the basic device or the expected extent of the work carried out by it (denominator). The shortest depreciation period of leased machinery is 2 years.
(4) The basic machinery classified in the fields of uniform classification of basic funds, (7) which are not listed in the Annex to this Decree, is amortised at a maximum annual depreciation rate of 12%.
(5) The openings of new quarries, sandquarries and clay and other investment works, where the building is not part of the building, the purchase price of which such works can be included, are amortised mutatis mutandis in accordance with paragraph 3; according to it, the lessee also deducts the investment work paid by him in the building being hired, unless the purchase price of the building being hired is adjusted for such works.
(6) Cooperatives, undertakings with foreign shareholdings with a share of foreign shareholding of more than 30% and natural persons engaged in business activities may write off new basic funds issued after 1 January 1991, throughout the period of depreciation, as follows:
(a) in the case of building capital, 30% of the purchase price shall be equally written off in the first five years, 20% of the purchase price in the following five years and the remainder shall be written off at the fixed annual depreciation rates;
(b) in the case of machinery, 50% of the purchase price and the remainder of the fixed annual depreciation rates shall be written off evenly in the first three years.
(7) Organisations and natural persons engaged in the business referred to in paragraph 6 which acquire the basic instrument in the second half of the year or withdraw it in the first half shall apply only half of the annual depreciation.
(8) The building base resources used in mineral mining may be written off in agreement with the relevant Ministry of Finance depending on the life of the bearing or its stocks.
(9) Organisations may write off up to 40% of the purchase price of new machinery manufactured in the Czech Republic which was ordered, delivered and paid between 1 July and 31 December 1991. The remainder of the purchase price is amortised by annual depreciation rates.
Initiation and termination of depreciation
(1) The basic funds shall be amortised from the beginning of the first month following their being taken over for use or for reserve within the organisation; by this takeover, at the start of the business activity of natural persons who have previously owned the tangible property, the date of commencement of the business referred to in the marketing authorisation.
(2) Main funds are written off by the end of the month in which they were written off
(a) the purchase price or the replacement cost;
(b) the residual price in respect of primary funds which have been obtained free of charge or for consideration or have not previously been written off.
(3) Basic funds which are not fully written off are amortised until the end of the month in which the organisation excluded them
(a) transfer to other organisations or citizens;
(b) for disposal to an organisation providing brokering services;
(c) for disposal or as a result of damage or manna.
(4) On the basis of a change in the annual depreciation rate, classification or valuation of the basic funds, depreciation shall be changed from the beginning of the first month following the change; depreciation shall not be adjusted retroactively.
(5) The indicative depreciation periods set out in the Annex to this Decree do not determine the useful life of the funds or the time limits for their replacement.
Simplified depreciation
(1) Organisations whose average annual registration number does not exceed 100 may carry out a simplified calculation of depreciation by applying a uniform annual depreciation rate which, in the case of:
(a) building capital 2%;
(b) machinery of up to 20%.
(2) Organisations that hold basic funds in a year of just a few calendar months shall calculate their depreciation per year by multiplying the calendar months from the start of depreciation by the amount of the monthly depreciation. The total annual depreciation of the organisation shall be the sum of the annual depreciation of the individual basic funds.
(3) The amount of the monthly depreciation is calculated by multiplying the cost by the annual depreciation rate and dividing that result by 1200.
Settlement of outstanding prices
(1) In the event of the transfer of basic funds free of charge (donation), the transferring organisation shall settle the remaining price with a profit after tax.
(2) Organisations which are required to transfer basic funds free of charge under legislation, (8) write off the purchase price on a one-off basis to costs and transfer them as fully written down free of charge to the acquiring organisation which will not write them off.
(3) The remaining price of the principal assets sold, disposed of or disposed of as a result of damage or of the manka or not fully written down pursuant to Paragraph 6 (3) shall be reduced by the organisation's economic result. However, if the organisation has acquired, or has obtained free of charge, the building assets, the liquidation of which is part of the construction, it shall include the residual price in the construction costs.
Basic funds excluded from depreciation
N / A
(a) land;
(b) permanent crops production units, (4) which have not reached fertility age;
(c) basic appropriations of budgetary organisations;
(d) hydromellioration within two years of completion;
e) Objects of bystander and forestry melioration,
(f) building for housing of housing cooperatives, as well as laundry, drying and dry-cleaning buildings, buildings produced for energy and buildings of passenger car garages owned by them;
(g) basic funds exclusively for the purposes of military character, civil defence and military education;
(h) basic funds taken from the cultural and social needs fund.
Exceptions
The Federal Ministry of Finance may authorise federal authorities and organisations within the Federation to derogate from Sections 4, 6 and 10 or to adjust the annual depreciation rate; for other institutions and organisations, it may, mutatis mutandis, authorise an exemption or adjust the annual depreciation rate of the relevant Republic Ministry of Finance.
Transitional provisions
(1) The organisation shall include in the basic resources the basic resources to which the nature of the stocks has been recognised before the entry into force of this Decree under the Specific Regulations (9).
(2) The organisations shall bring the combined technological and construction units which were a single basic instrument before the entry into force of this Ordinance under the Specific Regulations (9) into line with the Ordinance, but the depreciation shall not be adjusted retroactively.
(3) The procedure laid down in paragraphs 1 and 2 shall be followed by the organisations by the end of 1992 at the latest.
Final provisions
(1) It shall be repealed:
(a) Decree No 94 / 1980 Coll., on the depreciation of basic funds,
(b) Sections 2, 3 and 6 of Decree No. 162 / 1980 Coll., on the financing of the reproduction of basic funds, as amended by Decree No. 180 / 1982 Coll. and Decree No. 108 / 1985 Coll.
(2) Exemptions granted under the legislation referred to in paragraph 1 shall cease to apply.
This decree shall take effect on the day of its publication.
Minister:
Ing. Klaus CSc.
Annex to FMF Decree No 586 / 1990 Coll.
ANNUAL RESOURCES
| Obor jednotného třídění | Název oboru | Maximální roční odpisová sazba v % | Orientační doba odpisování v letech |
|---|---|---|---|
| TŘÍDA 1. Budovy a haly | |||
| 801 a 802 | Budovy a haly občanské výstavby | 1,3 | 77 |
| 803 | Budovy pro bydlení | 1,3 | 77 |
| 811 a 812 | Budovy a haly pro výrobu a služby | 2,0 | 50 |
| 811 3 a 812 2 budovy a haly výrobní pro energetiku | 4,0 | 25 | |
| 811 4 a 812 5 budovy a haly pro dopravu a spoje | 1,3 | 77 | |
| 811 6 a 812 7 budovy a haly pro skladování a úpravu produktů | 1,5 | 67 | |
| 811 9 a 812 3 budovy a haly vodního hospodářství, čistíren a úpraven vod | 1,5 | 67 | |
| budovy průmyslu těžby a úpravy paliv a rud | 2,5 | 40 | |
| Ve třídě 1. budovy a haly ze dřeva a lehkých hmot | 4,0 | 25 | |
| TŘÍDA 2. Ostatní stavební objekty | |||
| 813 | Věže, stožáry, komíny | 3,3 | 30 |
| 814 | Nádrže a jímky čistíren vod a ostatní pozemní nádrže, jímky, zásobníky, jámy | 1,5 | 67 |
| 815 | Objekty pozemní zvláštní | 2,0 | 50 |
| 817 | Objekty jaderných zařízení | 2,0 | 50 |
| 821 | Mosty | 1,3 | 77 |
| 822 | Komunikace pozemní a letiště | 1,3 | 77 |
| 823 | Plochy a úpravy území | 1,3 | 77 |
| 824 | Dráhy kolejové | 1,0 | 100 |
| 824 2 svršek železniční kolejí traťových na drahách celostátních | 3,3 | 30 | |
| svršek železniční kolejí staničních a dalších kolejových drah | 3,3 | 30 | |
| 825 | Objekty podzemní (mimo důlní) | 1,3 | 77 |
| 825 2 štoly | 1,0 | 100 | |
| 826 | Objekty podzemní důlní | 2,5 | 40 |
| 827 | Vedení trubní dálková a přípojná | 1,5 | 67 |
| vodovody trubní s antikorozní ochranou | 1,3 | 77 | |
| kanalizace z trub betonových | 5,0 | 20 | |
| 827 4 parovody a teplovody trubní | 3,3 | 30 | |
| 827 5 plynovody a vzduchovody trubní | 3,3 | 30 | |
| 827 6 ropovody a produktovody trubní včetně trubních vedení pro jiné látky | 3,3 | 30 | |
| 828 | Vedení elektrické a dráhy visuté | 3,3 | 30 |
| 828 8 vedení podzemní slaboproudá kabelová | 5,0 | 20 | |
| 831 | Hydromeliorace | 2,5 | 40 |
| 832 | Hráze a objekty na tocích | 1,0 | 100 |
| 833 | Nádrže na tocích, úpravy toků a kanály | 2,0 | 50 |
| TŘÍDA 3. Energetické a hnací stroje a zařízení | |||
| 346 | Zdroje proudu elektrochemické | 20 | 5 |
| 354 | Kondenzátory silové | 6 | 17 |
| 356 | Měniče výkonové nad 0,1 kW | 6 | 17 |
| 357 | Rozvaděče | 6 | 17 |
| 359 | Elektromotory | 9 | 11 |
| 361 | Zdroje proudu rotační | 4 | 25 |
| 362 | Transformátory a tlumivky výkonové | 5 | 20 |
| 364 | Jednotky měnírenské | 6 | 17 |
| 365 | Transformovny blokové a stožárové a razvodny blokové | 6 | 17 |
| 366 | Soustrojí zdrojová a soustavy pohonné elektrické | 5 | 20 |
| 426 | Čerpadla | 10 | 10 |
| 427 | Kompresory a vývěvy objemové | 8 | 12 |
| 428 | Turbokompresory | 6 | 17 |
| 429 | Zařízení vzduchotechnická | 7 | 14 |
| 432 | Zařízení chladící a mrazící | 8 | 12 |
| 436 | Zařízení pro úpravu vody | 7 | 14 |
| 482 | Motory pístové | 7 | 14 |
| 483 | Kotle průmyslové a lodní | 6 | 17 |
| 484 | Zařízení pro ústřední vytápění | 4 | 25 |
| 485 | Turbíny parní | 4 | 25 |
| 486 | Turbíny plynové a turbosoustrojí | 5 | 20 |
| 487 | Turbíny vodní | 4 | 25 |
| turbíny vodní do 10 MW | 2 | 50 | |
| 488 | Reaktory jaderné a zařízení pro elektrárny jaderné | 5 | 20 |
| Ve třídě 3. stroje a zařízení přenosné a pojízdné | 10 | 10 | |
| TŘÍDA 4. Pracovní stroje a zařízení | |||
| 363 | Zařízení elektrotepelná průmyslová | 8 | 12 |
| 414 | Nářadí ruční mechanizované | 25 | 4 |
| 431 | Sušárny | 7 | 14 |
| 433 | Stroje plnící a balící a stroje na úpravu obalů | 9 | 11 |
| 434 | Pece palivové průmyslové (bez keramických) | 6 | 17 |
| 435 | Zařízení pro čerpání a měření kapalných paliv | 8 | 12 |
| 463 | Lodě říční a jezerní a zařízení plovoucí (bez lodí sportovních) | 8 | 12 |
| 492 | Stroje a zařízení pro hlubinné dobývání | 17 | 6 |
| 492 3 zařízení důlní dopravní | 25 | 4 | |
| 493 | Zařízení těžná hlubinných dolů | 6 | 17 |
| 494 | Stroje a zařízení pro upravu uhlí a rud | 8 | 12 |
| 495 | Rypadla kolesová a zakladače | 5 | 20 |
| 497 | Zařízení pro těžbu a zpracování rašeliny | 7 | 14 |
| 498 | Stroje a zařízení pro přípravu vysokopecní vsázky a výrobu surového železa | 6 | 17 |
| 499 | Stroje a zařízení koksoven | 5 | 20 |
| 501 | Stroje a zařízení oceláren | 6 | 17 |
| 502 | Zařízení válcovací | 5 | 20 |
| 503 | Stroje a zařízení sléváren | 7 | 14 |
| 506 | Zařízení společná převážně pro chemický a potravinářský průmysl | 8 | 12 |
| zásobníky na plyny stabilní (plynojemy) s proměnným obsahem | 4 | 25 | |
| 507 | Stroje a zařízení pro chemický průmysl | 8 | 12 |
| stroje a zařízení pro zpracování plynných paliv | 5 | 20 | |
| 508 | Stroje a zařízení pro výrobu a zpracování celulózy, papíru a lepenky | 6 | 17 |
| 509 | Stroje a zařízení pro zpracování pryže a plastických hmot | 8 | 12 |
| 512 | Stroje obráběcí (bez strojů dřevoobráběcích) | 10 | 10 |
| 513 | Stroje tvářecí na kovy a plastické hmoty | 10 | 10 |
| 514 | Stroje a zařízení pro svařování, pájení a řezání kovů | 9 | 11 |
| 515 | Zařízení pro povrchovou úpravu | 9 | 11 |
| 519 | Stroje a zařízení pro dřevozpracující průmysl | 10 | 10 |
| 521 | Stroje a zařízení pro sklářský průmysl | 8 | 12 |
| 522 | Stroje a zařízení pro textilní a konfekční průmysl | 7 | 14 |
| 522 7 stroje a zařízení pro konfekční výrobu | 14 | 7 | |
| 524 | Stroje a zařízení pro kožedělný průmysl | 7 | 14 |
| 526 | Stroje a zařízení pro cukrovary, pivovary, sladovny, lihovary, pálenice, likérny, zpracování vína, výrobu kvasnic, plísní, octa, kyselin, enzymů, tuků, škrobárny a sušárny brambor | 7 | 14 |
| 527 | Stroje na zpracování mléka, vajec, obilí a krmiv, mouky, masa, ryb, tabáku, výrobu čokolády, cukrovinek a konzervování potravin | 7 | 14 |
| 529 | Stroje a zařízení pro lesní výrobu | 10 | 10 |
| 533 | Stroje a zařízení pro zemní, stavební a silniční práce | 16 | 6 |
| 535 | Stroje a zařízení pro zpracování nerostných surovin | 8 | 12 |
| 536 | Stroje a zařízení zemědělské | 10 | 10 |
| 536 3 stroje na pěstování, hnojení a ochranu kultur | 20 | 5 | |
| 538 | Stroje a zařízení pro veřejné stravování a prodej | 8 | 12 |
| 539 | Zařízení a přístroje čistící, prací, žehlící, úklidové, holičské a kadeřnické | 10 | 10 |
| 544 | Stroje šicí a pletací pro domácnost | 14 | 7 |
| TŘÍDA 5. Přístroje a zvláštní technická zařízení | |||
| 348 | Svítidla | 20 | 5 |
| 388 | Přístroje měřící mechanické (bez vah a přístrojů časoměrných) | 9 | 11 |
| 389 | Přístroje měřící elektrické (bez přístrojů časoměrných) | 10 | 10 |
| 391 | Přístroje měřící elektronické a mikroskopy elektronové | 18 | 6 |
| 393 | Váhy (bez vah laboratorních a vah pro domácnost) | 8 | 12 |
| 394 | Přístroje časoměrné | 9 | 11 |
| 395 | Stroje a přístroje pro zjišťování vlastností a vad materiálu | 9 | 11 |
| 397 | Technika zdravotnická včetně přístrojů | 10 | 10 |
| 401 | Zařízení reprografická | 20 | 5 |
| 403 | Stroje na zpracování dat | 17 | 6 |
| 404 | Zařízení návěstní a zabezpečovací | 6 | 17 |
| 405 | Přístroje pro automatickou regulaci a řízení | 10 | 10 |
| 409 | Měřidla a zařízení pro měření geometrických veličin | 10 | 10 |
| TŘÍDA 6. Dopravní prostředky | |||
| 429 | Zařízení vzduchotechnická | 8 | 12 |
| 444 | Automobily osobní a dodávkové | 17 | 6 |
| 445 | Automobily nákladní a jejich modifikace | 13 | 8 |
| 447 | Autobusy | 17 | 6 |
| 448 | Trolejbusy a elektrobusy | 9 | 11 |
| 449 | Automobily protipožární a zařízení hasící | 6 | 17 |
| 451 | Vozidla motorová jednostopá, jejich užitkové modifikace a návěsy | 20 | 5 |
| 454 | Zařízení pro technickou obsluhu dopravních prostředků | 7 | 14 |
| 456 | Lokomotivy elektrické | 4 | 25 |
| 457 | Lokomotivy motorové a parní | 4 | 25 |
| 457 6 lokomotivy motorové průmyslové důlní | 10 | 10 | |
| 458 | Vozidla kolejová pro osobní dopravu | 5 | 20 |
| 459 | Vozidla kolejová pro nákladní dopravu | 3 | 33 |
| 459 6 vozíky kolejové důlní a malodrážní | 17 | 6 | |
| 463 | Lodě říční a jezerní a zařízení plovoucí | 5 | 20 |
| 464 | Lodě námořní a smíšené dopravy | 5 | 20 |
| 465 | Letadla | 14 | 7 |
| 466 | Technika letecká | 10 | 10 |
| 468 | Jeřáby | 6 | 17 |
| 468 3 jeřáby stavební | 10 | 10 | |
| 469 | Mechanismy zvedací | 7 | 14 |
| 471 | Výtahy | 7 | 14 |
| 472 | Zařízení transportní pro přepravu sypkých materiálů | 8 | 12 |
| 473 | Zařízení pro dopravu po laně | 6 | 17 |
| 474 | Zařízení pro ložné operace | 8 | 12 |
| 475 | Vozíky dopravní | 17 | 6 |
| 476 | Zařízení transportní pro přepravu kusových materiálů | 9 | 11 |
| TŘÍDA 7. Inventář | |||
| 478 | Zařízení pro sklady kusového zboží | 6 | 17 |
| 557 | Nábytek kovový | 4 | 25 |
| 615 | Nábytek ze dřeva a ostatních hmot | 6 | 17 |
| 739 | Zařízení jevištní a potřeby divadelní | 6 | 17 |
| 742 | Nástroje hudební | 10 | 10 |
| 744 | Potřeby sportovní | 10 | 10 |
| TŘÍDA 9. Pozemky a trvalé porosty | |||
| 094 | Porosty trvalé (mimo lesní) | 7 | 14 |
1) Articles 64 (3) and 360a of the Economic Code.
2) Paragraph 12 (1) of the Economic Code.
3) Article 2 of the Economic Code.
4) Point A / 2 to A / 5 of the Annex to the Ordinance of the Central Administration of Geodesy and Cartography No. 23 / 1964 Coll., implementing Act No. 22 / 1964 Coll., on Real Estate Records, as amended.
5) § 1 of Decree No. 85 / 1976 Coll., on a more detailed modification of the zoning and construction rules, as amended.
6) Paragraph 2 (1) of Act No. 35 / 1965 Coll., on Works of Literary, Scientific and Artistic (Copyright Act), as amended.
7) Decree of the Federal Statistical Office No. 95 / 1976 Coll., on the uniform sorting of basic funds, as amended.
8) E.g. § 1 of Decree No. 114 / 1964 of the Federal Ministry of Communications Coll., implementing the Telecommunications Act.
9) Decree of the Federal Ministry of Finance and Chairman of the Czechoslovak State Bank No. 162 / 1980 Coll., on the financing of the reproduction of basic funds, as amended.
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Regulation Information
| Citation | Decree of the Federal Ministry of Finance No. 586 / 1990 Coll., on the depreciation of basic funds |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.12.1990 |
|---|---|
| Effective from | 29.12.1990 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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