Decree No. 90 / 1986 Coll.
Decree of the Federal Ministry of Finance on the financing of certain social consumption facilities and certain activities of production units and enterprises
Valid
Effective from 01.01.1987
90
DECLARATION
Federal Ministry of Finance
of 9 December 1986
on the financing of certain social consumption facilities and of certain activities of production units and undertakings
The Federal Ministry of Finance pursuant to § 391 (1) (a) (2) and (b) of Economic Code No. 109 / 1964 Coll., as amended (full version No. 45 / 1983 Coll.) provides:
BASIC PROVISIONS
Subject matter and scope of the adjustment
This decree sets out the resources and their use when financing certain social consumption facilities and certain activities by means of production units and enterprises (1) (hereinafter referred to as "organisations').
General provisions
(1) The operating costs for the purposes of this decree are all costs borne by the operating means, except for equipment of a non-investment nature, repair, maintenance and reconstruction and modernisation of the basic means carried out at the same time as the right. (2) Specific provisions apply to the creation and use of the remuneration fund (3) and its use is not part of the operating costs under this decree.
(2) Where an organisation constitutes a repair fund, (4) it shall, in accordance with the arrangements for its use, repair, maintenance and renovation and modernisation of the basic funds carried out at the same time as repair (2), be reimbursed by the repair fund to the installations referred to in Sections 3, 4, 5 (1) and 17. For the installations referred to in § 5 (2), § 6 and § 7, the organisation shall carry out the aforementioned remuneration from the repair fund only with respect to the source of funding provided for these installations.
(3) Exceptions and derogations permitted under the Special Regulation (5) remain unaffected by this Decree. The source of their remuneration shall be governed by the relevant provisions of this Order.
(4) For the reconstruction and modernisation of basic funds carried out at the same time as opraff2) at health, pre-school, cultural, recreational and recreational facilities and sports facilities referred to in this decree may be contributed from the cultural and social needs fund. 6)
(5) Organisations may pool 7) their resources also for activities for which they are entitled under this decree.
FINANCING OF CERTAIN COMPANY CONSUMPTION EQUIPMENT
Education and training facilities
(1) The organisation shall:
(a) the acquisition, reconstruction, modernisation and fitting of the investment nature of corporate educational and educational establishments;
(b) the cost of equipment of a non-investment nature, the repair, maintenance, reconstruction and modernisation of the basic means carried out at the same time as the right) and the operating costs.
(2) Travel refunds, the provision of leave and economic security for staff of the organisation in training courses organised or with the agreement of the organisation and in its interest shall be governed by specific rules. 8)
(3) As part of the relevant training, expenditure may be paid for up to two days' national excursions only in cases of their inclusion in the curriculum and provided that it has been approved by the organiser in the framework of the curriculum.
Secondary vocational training centre
(1) The organisation shall:
(a) the acquisition, reconstruction, modernisation and fitting of the investment nature of secondary vocational schools (hereinafter referred to as the "teaching centre");
(b) costs
1. the equipment of the non-investment nature, the repair, maintenance, reconstruction and modernisation of the basic funds carried out at the same time as the right) and the operating costs of those installations, except for expenditure borne directly by national committees, 9)
2. the reimbursement of a proportion of the costs incurred by pupils (apprentices) in another organisation10 (point b 1). The cost of productive work carried out by pupils (apprentices) cannot be included in the compensation for a proportion of the costs. Compensation for a proportion of wages, other remuneration for work and compensation for wages (hereinafter "wages') is not a refund. The amount of compensation for a proportion of the costs may also be fixed by agreement between the organisations by a lump sum.
(2) In the context of operating costs and equipment of a non-investment nature, the organisation shall:
(a) the financial and material security of pupils (apprentices) under the Specific Regulation11), including the personal and material costs of diets 12) of pupils (apprentices) secured by a school in private or foreign establishments. During meals provided by the teaching centre in the restaurant facilities, the calculation premium may be paid up to the amount fixed for the III. price group,
(b) expenditure on non-teaching education which may not exceed, on average, 400 CZK and 500 CZK per pupil (apprentice) in the Federal Ministry of Fuel and Energy in the calendar year. 13)
(3) Expenditure on education outside teaching serves pupils (apprentices) for an ideal educational and cultural activity, for interest in physical education and sport, including training tours, for excursions and for the acquisition of non-investment subjects; their repair and maintenance shall be borne by the organisation in respect of costs and shall not form part of the costs of education outside the teaching. Excluding training expenses include the payment for transport by mass means of transport and accommodation in the idea of educational, cultural, social and sports events and excursions organised by the school. The costs of catering for pupils (apprentices) during these events are borne by the organisation [paragraph 2a] and are not included in the costs of education outside the teaching.
(4) In order to cover the costs of non-teaching education, a fund of cultural and social needs may also be contributed, 14) above the limit laid down in paragraph 2b).
Medical and preschool facilities
(1) The organisation shall:
(a) the acquisition, reconstruction, modernisation and equipping of the investment nature of health care establishments 15) and pre-school facilities (children's shelters, crèches, nursery schools, common nursery facilities and nursery schools), with the exception of expenditure borne directly by national committees, 16)
(b) the cost of their equipment of a non-investment nature, the repair, maintenance, reconstruction and modernisation of the basic funds carried out at the same time as the right) and the operating costs, with the exception of expenditure borne directly by the national committees. 16)
(2) In the case of medical establishments for which the conditions for their establishment are not met under a special Regulation (15), the organisation shall pay:
(a) the profit plus additional resources to be allocated (hereinafter referred to as "profit distribution") transferred to the investment fund for the reconstruction, modernisation and fitting of the investment nature of the said facilities;
(b) the distribution of the profits of equipment of a non-investment nature, the repair, maintenance, reconstruction and modernisation of the basic funds carried out at the same time as the right (2), and the operating costs, with the exception of depreciation of basic funds and wages of personnel providing the operation of those facilities. Medical and medical expenditure shall be borne directly by the national committees. 16) Wages paid to health professionals in these establishments are paid by the organisation of the National Health Institute for profit distribution and remuneration is not a refund of wages,
(c) in respect of the costs of depreciation of the basic funds and wages of the personnel responsible for the operation of the said facilities.
(3) An organisation operating a pre-school establishment shall be entitled to claim compensation for a proportion of the operating costs, non-investment equipment, repairs and maintenance (hereinafter referred to as "the proportion of costs') of the children of the workers of other socialist organisations. Reimbursement may be requested from an organisation which is the employer of the mother or father of the child. It is also possible for the two organisations in which the child's parents are employed to participate in the reimbursement; In that case, however, both organisations should agree on the arrangements for payment with the pre-school operator.
(4) Organisations whose workers have their children in pre-school establishments operated by socialist organisations shall pay to the operators, if they so request, a proportion of the costs for the children of their workers. The reimbursement of a proportion of the costs cannot be paid to the operators of the territorial pre-school facilities (local and urban national committees). Reimbursement of a proportion of wages is not a refund.
(5) The provisions of paragraphs 3 and 4 apply only if neither of the parents of the child is a worker of the pre-school operator.
(6) The proportion of the costs shall be determined for the days on which the child is registered for residence in the pre-school establishment. The amount of compensation for a proportion of the costs may also be fixed by agreement between the organisations by a lump sum.
(7) The organisation operating the pre-school establishment shall collect from the parents of the children present in the establishment the subsistence allowance which shall be paid to the competent national committee at the agreed date.
Cultural equipment
(1) The organisation shall:
(a) from the investment fund the acquisition, reconstruction, modernisation and basic equipment17) of farm cultural facilities;
(b) the distribution of the profits of basic equipment of a non-investment nature, (17) the repair, maintenance, reconstruction and modernisation of basic resources carried out at the same time as the right (2) and technical operation (18) in those facilities;
(c) in respect of the costs of depreciation of basic funds, the wages of workers required and effective to employ for protection, and the salaries of technical staff.
(2) The organisation shall cover the modernisation, repair, maintenance, modernisation of the basic resources carried out at the same time as the repair, (2) technical operation and wages of technical staff, even if they are cultural facilities of the Revolutionary Trade Union Movement which are under the administration of the Revolutionary Trade Union Movement Racing Committee, from the sources set out for those purposes in paragraph 1.
(3) The financing of equipment of an investment and non-investment nature for interest and the financing of ideologically educational and cultural activities are governed by specific provisions. 19)
Recreation facilities, recreation facilities, sports facilities and sports inventory
(1) The organisation shall:
(a) the distribution of the profits of the repair and maintenance of equipment of an investment nature and the reconstruction and modernisation of the basic resources carried out at the same time as the right (2) of the business and industry recreational facilities and of the commercial recreational and sports facilities and sports inventory;
(b) in respect of costs, depreciation of basic funds and wages paid to workers, which must be employed and effective to protect those establishments.
(2) The repair and maintenance of facilities of an investment nature for establishments having a permanent treatment-based rehabilitation status shall be paid in accordance with Article 5.
(3) The organisation shall pay for the repair and maintenance of equipment of an investment nature from the distribution of profits even if it is a domestic recreational establishment of the Revolutionary Trade Union Movement, which is under the administration of the Revolutionary Trade Union Movement Racing Committee. The organisation shall, from the same sources, cover the repair and maintenance of other equipment of an investment nature acquired from a fund of cultural and social needs.
Multi-purpose equipment
The organisation shall cover the acquisition, reconstruction, modernisation, equipment of an investment and non-investment nature, the repair, maintenance, reconstruction and modernisation of the basic funds carried out at the same time as the right (2), and the operating costs of the multi-purpose installations from sources established for each purpose by the relevant legislation; the utilisation ratio for the purposes laid down must correspond to the ratio of the investment resources used to acquire a multi-purpose installation, except for the period during which the purpose cannot be operated. 20) The organisation shall pay the corresponding part of the residual price of the basic funds from the relevant sources when changing the rate of use of the multi-purpose equipment in excess of 40% of the intended purpose. Changes in use over 40% can only be permanent.
FINANCING OF CERTAIN ACTIVITIES
Socialist competition
(1) The objective monetary remuneration for evaluated organisations in socialist competition organised by the Government of the Czechoslovak Socialist Republic and the Central Council of Trade Unions will be paid by the superior central body of funds received from the state budget of the Czechoslovak Federation.
(2) The purpose remuneration referred to in paragraph 1 shall be distributed by the organisation, after consultation with the trade union body, in accordance with the relevant rules, as follows:
(a) use part of it to cover the most necessary expenses for the award ceremony (rental of the hall, simple decoration, adequate refreshments or hospitality);
(b) the part intended for monetary remuneration shall be allocated to the Fund (3) and paid to the best workers;
(c) transfer the remaining part to the fund of cultural and social needs. 22)
(3) The purpose of the monetary remuneration for evaluated organisations in socialist competition organised by the Central Authority (Regional National Committee) and the competent trade union body is to be paid from the reserve fund of the relevant Central Authority (Regional National Committee); it shall be distributed in accordance with paragraph 2. In the socialist competition organised by the Ministry of Industry in agreement with the relevant trade union and the Regional National Committee, as well as in organisations which do not directly manage, the special-purpose cash remuneration from the reserve fund of the Central Authority (Regional National Committee), the organisation being evaluated, shall be paid; it shall be distributed in accordance with paragraph 2.
(4) The purpose of the remuneration for undertakings assessed in the context of socialist competition organised by the production unit or by the district national committee and the competent trade union body is to be paid from the reserve fund of the production unit or the district national committee; it shall be distributed in accordance with paragraph 2. Where an economic unit creates a remuneration fund, it shall pay the part of the special-purpose cash remuneration which is intended to be paid to the best workers [paragraph 2 (b)] directly from its remuneration fund without the use of the reserve fund funds.
(5) The part of the special-purpose cash remuneration which is intended to provide cash remuneration to the best workers is transferred from the reserve fund to the remuneration fund under the wage reserve. 3)
(6) The material costs [paragraph 2 (a)] associated with the transmission of departmental honours (honours of regional national committees) or professional honours (honours of regional national committees) to collectibles and individuals who are employees of organisations within their jurisdiction may be paid from the reserve fund of the institution which awarded the award.
Assistance for the idea of educational, organisational, cultural and other activities
(1) The organization provides for the activities of the basic organizations of the Revolutionary Trade Union Movement (the Revolutionary Trade Union Movement Racing Committee, the Revolutionary Trade Union Movement Business Committee, the Revolutionary Trade Union Movement), the Communist Party of Czechoslovakia, the Socialist Youth Association and the Czechoslovak-Soviet Union of Friendship free of charge of the room and its equipment including heating, electricity, gas, water and cleaning.
(2) If the organisation does not have suitable rooms for the operation of the basic organization of the Revolutionary Trade Union Movement, its bodies and facilities in the premises of the organization, it will provide a spare room for its cargo in agreement with the company and trade union committee.
(3) The organisation does not cover expenditure on national political, trade union or other training organised by the National Front organisations.
(4) In the course of training organised by the National Front organisations for employees of the organisation in recreational, recreational rehabilitation and educational establishments, the organisation's own organisation shall not include depreciation of basic funds, protection, repair, maintenance and modernisation of basic funds carried out at the same time as the repair, (2) the reimbursement of which is made for cost or profit distribution, including through the correction fund.
(5) The organisation shall pay, in respect of costs, the contribution to the Revolutionary Trade Union Movement Committee for the Development of Inventional and Improving Activities of 10% set out in the Total Rewards 23) paid to authors for the inventions used, improvements and designs. This contribution shall be assigned to the account of the Revolutionary Trade Union Movement Committee and shall be used for the purposes laid down by the Central Council of Trade Unions.
Activities of the Czechoslovak Scientific and Technical Society branch
(1) The organisation shall provide the branch of the Czechoslovak Scientific and Technical Society (hereinafter referred to as the "branch") with free rooms and their equipment, including heating, electricity, gas, water and cleaning.
(2) The branch is entitled to use the establishment of the organisation free of charge, 24) if it requires the performance of the tasks which result from its work plan for the branch and if those tasks are consistent with the organisation's activities.
(3) If the organisation is a collective member of the Czechoslovak Scientific and Technical Society, the relevant branch shall be covered by the basic membership contribution. The basic member contribution shall be minimal and the organisation may provide the branch with a greater contribution for the performance of a given pre-determined task, 25) which goes beyond the tasks set out in the organisation's business plan. A contract to carry out a task between a branch and an organisation shall be concluded in writing. The basic and increased membership allowances shall be paid by the organisation for costs. The amount of the increased membership allowance may be set at the amount of material and wage costs the organisation would be obliged to pay for a given task. The use of the basic and increased membership contribution shall be governed by the principles of management laid down by the Central Council of the Czechoslovak Scientific and Technical Society.
Scientific and technological creativity of youth
(1) The participation of children and young people in scientific and technological developmentis ensured by the activities of interest groups, sections, professional groups, scientific and technical activities and youth and naturalpractitioners centres (hereinafter referred to as "youth technicians and naturalists").
(2) An organisation which has set up a youth technicians and naturalists station whose tasks are consistent with the activities of the organisation shall finance, in accordance with the principle of economy, equipment and activity of the youth technicians and naturalists station, including the salaries of managers and instructors, in the context of the costs of its economic activity, from investment and operating resources.
(3) The organisation may provide, for the needs of young technicians and naturalists whose bodies are other socialist organisations,
(a) for the free use of the facilities by the organisation itself, 24) if the performance of the tasks arising from the work plan of these young technicians and naturalists is required and consistent with the organisation's activities;
(b) free of charge, or at reduced cost, of a material base, in particular a discards and motor-powered or already manufactured and operated non-essential material, components, computing and equipment remaining after the research tasks have been resolved, in accordance with specific regulations. 27)
Business and industry magazine
(1) For the issue of a business or branch journal (28), the organisation shall provide rooms and equipment free of charge, including heating, electricity, gas, water, cleaning and pay for the costs of editors' wages and auxiliary staff.
(2) The magazine is sold at prices in accordance with the applicable price regulations. If a loss occurs by issuing a magazine, the organisation pays 70% of the loss from the distribution of profits and the remaining 30% for corporate magazines is covered by trade union funds, 29) for trade journals from the funds of the fund of cultural and social needs of the production economic unit. 14)
Scientific and professional symposia, congresses and conferences
(1) Organisations may cover expenditure, depending on their nature, from the Investment Fund or from costs, for scientific and professional symposia, congresses and conferences (hereinafter referred to as "conferences") which they organise when their programme relates to the performance of the organisation's economic activities, only with the agreement of a superior central authority which shall ensure the political and professional level of the conferences. The organising organisation shall be responsible for the economic implementation of the conference.
(2) For conferences with international participation, the organising organisation shall submit a draft budget of revenue and expenditure linked to the organisation of conferences for approval to the superior central authority.
(3) The organising organisation shall provide rooms and equipment for the conference free of charge and, if it does not have them, shall provide a spare room for its cargo.
(4) The budget of the conference must be offset by contributions from participants (organisations or individuals, as appropriate). The conference organizer is obliged to split the required contribution into:
(a) the organisational costs of the conference;
(b) the cost of accommodation and meals provided that they are secured and covered in bulk by the organiser;
c) tickets for cultural events, joint lunches and dinners.
(5) The sending organisation shall not reimburse expenditure which is not broken down in accordance with paragraph 4 and the amount of which is contrary to the applicable rules. 30)
Purchase of books, brochures and magazines
(1) Organisations may cover the costs of professional books, brochures, magazines, microfilms and similar articles (hereinafter referred to as "publications") related to the organisation's activities. Publications can only be purchased in the amount needed to perform the organisation's tasks properly.
(2) Publications, the content of which is not directly related to the organisation's activities, must be limited to an adequate general orientation.
(3) The purchase of trade union printing and literature for working groups is regulated by specific measures. 29)
Celebrations
(1) In the event of major celebrations (31), the organisation may cover the costs in kind of such celebrations (32) only to the extent necessary, while maintaining the highest economy. Refreshments, joint lunch (dinner) and cultural programmes on the occasion of these celebrations may be reimbursed only under special rules and measures. 33)
(2) Costs cannot be used to provide contributions to other institutions and organisations for those purposes.
People's militia
(1) The organisation shall:
(a) the acquisition, reconstruction, modernisation and fitting of the investment nature of the equipment required for the operation of its own Lidové militias, resulting from the filling established by its superior authority;
(b) costs
1. the equipment of the non-investment nature, the repair, maintenance, reconstruction and modernisation of the basic funds carried out at the same time as the right (2) and the operating costs of those facilities;
2. the transport expenditure of the People's militia unit for actions resulting from its activities;
(c) expenditure on the establishment and operation of the necessary number of telephone subscribers of members of the People's militia unit; their number shall be determined by the superior authority of the People's militia in agreement with the organisation's management. Expenditure relating to the setting up and operation of telephone subscribers' stations shall be borne by the organisation, according to their nature, from the investment fund or from the cost of such services.
(2) The organisation does not require the party authorities to pay the salaries of members of its own Unit of the People's militia during their absence at work for the purpose of carrying out the tasks in the People's militia, even in the case of a boarding course organised by a competent party authority which does not exceed three months in a single sequence.
PROVISIONS FINAL
Exceptions and derogations from Part Two and Part Three of this Order may, in serious cases, be authorised by the competent Ministry of Finance at the request of the central competent authority.
(1) The Federal Ministry of Finance Decree No. 90 / 1972 Coll., on the financing of certain corporate social consumption facilities and certain activities of state economic organisations and foreign trade organisations is hereby repealed.
(2) The derogations and derogations granted under the repealed Decree expire on 1 March 1987.
This decree shall take effect on 1 January 1987.
Minister:
Ing. Student v. r.
1) Paragraph 2 (2) and (3) of the Decree of the Government of the Czechoslovak Socialist Republic No 161 / 1980 Coll., on the financial management of production units and enterprises, as amended by the Decree of the Government of the Czechoslovak Socialist Republic No 100 / 1985 Coll. (full version of the Decree of the Czechoslovak Socialist Republic No 106 / 1985 Coll.).
2) Paragraph 20 (2) (a) of the Decree of the Federal Ministry of Finance and President of the State Bank of Czechoslovak No. 162 / 1980 Coll., on the financing of the reproduction of basic funds, as amended by Decree No. 108 / 1985 Coll.
3) Decree of the Federal Ministry of Labour and Social Affairs No. 98 / 1985 Coll., on the regulation of wage resources.
4) Corrections funds can be established according to the Government of the Czechoslovak Socialist Republic Decree No. 161 / 1980 Coll., as amended by the Government of the Czechoslovak Socialist Republic Decree No. 100 / 1985 Coll. (full text of the Government of the Czechoslovak Socialist Republic Act No. 106 / 1985 Coll.).
5) Paragraph 26 (1) and (2) of Decree No. 162 / 1980 Coll., as amended by Decree No. 108 / 1985 Coll.
6) Articles 9 and 16 of the Order of the Federal Ministry of Finance, the Ministry of Finance of the Czech Socialist Republic, the Ministry of Finance of the Slovak Socialist Republic and the Central Council of Trade Unions No. 21 / 1986 Coll., on the Fund of Cultural and Social Needs.
7) Decree of the Federal Ministry of Finance, the Ministry of Finance of the Czech Socialist Republic, the Ministry of Finance of the Slovak Socialist Republic No. 151 / 1978 Coll., on pooling funds of socialist organizations, as amended by Decree No. 15 / 1984 Coll. and Decree No. 22 / 1986 Coll.
8) Decree No. 33 / 1984 Coll., on Travel Refunds. Decree of the Ministry of Finance No. 8 / 1967 Coll., on the provision of work leave and on the economic security of workers while participating in vocational training organised in the form of short-term boarding camp.
9) Section 12 of Act No. 29 / 1984 Coll., on the System of Primary and Secondary Schools (School Act).
10) Article 12 (2) of Act No. 29 / 1984 Coll.
11) Decree of the Ministry of Labour and Social Affairs of the Czech Socialist Republic and of the Ministry of Education of the Czech Socialist Republic No. 93 / 1979 Coll., on the remuneration and physical security of pupils and apprentices preparing for working occupations in teaching and study fields, as amended. Decree of the Ministry of Labour and Social Affairs of the Slovak Socialist Republic and of the Ministry of Education of the Slovak Socialist Republic No. 95 / 1979 Coll., on the remuneration and physical security of pupils and apprentices preparing for working occupations in teaching and learning fields, as amended.
12) § 12 (a) and (b) of the Decree of the Government of the Czechoslovak Socialist Republic No. 127 / 1982 Coll., on Racial Catering.
13) It is based on the actual average physical number of pupils (apprentices) enrolled in the school.
14) Decree No. 21 / 1986 Coll.
15) Decree of the Ministry of Health of the Czech Socialist Republic No. 121 / 1974 Coll., on the System of Medical Devices. Directive of the Ministry of Health of the Czech Socialist Republic No 15 / 1983 on the provision of district health services and the provision of health services working in establishments, registered in the amount of 23 / 1983 Coll. Decree of the Ministry of Health of the Slovak Socialist Republic No. 19 / 1975 Coll., on the System of Medical Devices. Decree of the Ministry of Health of the Slovak Socialist Republic No. Z-864 / 1973-B / 1 on the provision of health services working in establishments, registered in the amount of 25 / 1973 Coll., as amended by the Ministry of Health of the Slovak Socialist Republic No. Z-12 081 / 1975-B / 1, registered in the amount of 13 / 1976 Coll.
16) Directive on the financing of certain expenditure of national committees and bodies managed by them (Financial Rapporteur No 1 / 1974, No 6), registered at the amount of 42 / 1973 Coll.
17) Furniture, floor coverings, lighting, textiles and the like, television and radio receivers and microphones are understood.
18) It is understood that heating, electric current, water, steam, gas, transport, or other similar expenditure.
19) Principles of the activity and management of cultural facilities of the Revolutionary Trade Union Movement (Rapporteur of Revolutionary Trade Union Movement No. 7 / 1983), registered in the amount of 5 / 1984 Coll. The management of trade union funds is governed by the principles governing the management of the basic organisations of the Revolutionary Trade Union Movement (Revolutionary Trade Union Movement No 2 / 1981).
20) In a training facility, school holidays, days of work rest and leisure. In recreational facilities, the period laid down by the Principles of the Government of the Czechoslovak Socialist Republic and the Central Council of Unions on the planned and effective development of corporate recreation (Rapporteur of Revolutionary Trade Union Movement No. 3 / 1981- extraordinary number) and so on.
21) Article 4 (6) (c) of Directive No 39 of the Federal Ministry of Finance on the Management of Entertainment, Refreshments and Gifts in National Socialist Organisations (Financial Rapporteur No 10 / 1976), registered as 24 / 1976 Coll., as amended by Directive No 6 (Financial Rapporteur No 1 / 1980), registered as 13 / 1980 Coll.
22) § 3 (2) of Decree No. 21 / 1986 Coll.
23) Decree of the Office for inventions and discoveries No. 27 / 1986 Coll., on remuneration of discoveries, inventions, improvements and industrial designs.
24) Workshops, laboratories, reproduction rooms, technical cabinets and the like.
25) For example, in the field of technical development, economics, scientific management, scientific and technological propaganda, improving the qualifications of the organisation's staff.
26) Resolution No 233 / 1984 of the Bureau of the Government of the Czechoslovak Socialist Republic on the programme for developing participation of children and youth in scientific and technological development.
27) Decree of the Federal Ministry of Finance No. 90 / 1984 Coll., on the Administration of National Property. 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. Decree of the Federal Ministry of Finance, Ministry of Finance of the Czech Socialist Republic, Ministry of Finance of the Slovak Socialist Republic No. 118 / 1984 Coll., on the financing of non-investment expenditure for the development of science and technology.
28) Act No. 81 / 1966 Coll., on periodical printing and other mass information.
29) Principles for the Management of Basic Organisations of the Revolutionary Trade Union Movement (Reporter of Revolutionary Trade Union Movement No. 2 / 1981).
30) Decree No. 33 / 1984 Coll. Directive No 39 of the Federal Ministry of Finance on the Management of Entertainment, Refreshments and Gifts in National Socialist Organisations (Financial Rapporteur No 10 / 1976), registered at 24 / 1976 Coll., as amended by Directive No 6 (Financial Rapporteur No 1 / 1980), registered at 13 / 1980 Coll.
31) For example, May 1, National Day, International Women's Day, Miners and Energy Day, Construction Day, Czechoslovak Air Day, Transfer of the Order of Labour, 20 and every 10 years of the organisation.
32) Decorations of the organisation, banners, rental of the hall, floral decoration or other similar expenses.
33) Directive No 39 of the Federal Ministry of Finance on the Management of Entertainment, Refreshments and Gifts in National Socialist Organisations (Financial Rapporteur No 10 / 1976), registered in the amount of 24 / 1976 Coll., as amended by Directive No 6 (Financial Rapporteur No 1 / 1980), registered in the amount of 13 / 1980 Coll. Economic principles of the basic organizations of the Revolutionary Trade Union Movement (Reporter of Revolutionary Trade Union Movement No. 2 / 1981).
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Regulation Information
| Citation | Federal Ministry of Finance Decree No. 90 / 1986 Coll., on the financing of certain social consumption facilities and certain activities of production units and enterprises |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.12.1986 |
|---|---|
| Effective from | 01.01.1987 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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