501/2002 Sb.



The DECREE



of 6 December. November 2002,



implementing certain provisions of Act No. 563/1991 Coll., on the

accounting, as amended, for the accounting unit, which

are banks and other financial institutions



Change: 473/2003 Coll.



Change: 545/2004 Sb.



Change: 398/2005 Coll. (part)



Change: 398/2005 Sb.



Change: 350/2007 Sb.



Change: 470/2008 Sb.



Change: 420/2010 Sb.



Change: 408/2012 Sb.



Change: 468/2013 Sb.



Change: 251/2015 Sb.



The Ministry of Finance shall determine in accordance with § 37a paragraph. 1 for the implementation of section 4, paragraph 4.

2, section 14, paragraph. 1, § 18 paragraph. 4, section 22, paragraph. 3 and § 23 paragraph. 2 and 6 of the Act

No. 563/1991 Coll., on accounting, as amended by Act No. 492/2000 Coll. and act

No 353/2001 Coll. (hereinafter the "Act"):



PART THE FIRST



THE SUBJECT OF THE EDIT AND THE SCOPE OF THE



§ 1



This Decree incorporates the relevant provisions of the European Union ^ 1), at the same time

builds on the applicable regulation the European Union ^ 2) and provides for the accounting

the units listed in section 2 of the



and organizing and labelling items) the financial statements and the consolidated

financial statements and content of these statements, the Court

methods and their use, the method of consolidation of the financial statements,



b) accounting methods and their use,



(c)) the target chart of accounts.



§ 2



(1) this Ordinance shall apply to accounting units pursuant to § 1 (1). 2 (a). and)

(b)), j and k) of the Act), which are:



and the Bank and the branch) of the foreign banks under the law relating to the

banks,



(b)), a savings and cooperative úvěrním under the law relating to the

savings and credit cooperative societies (hereinafter referred to as "Credit Union"),



(c) a securities dealer), the organizational component of the foreign

Merchant securities according to the law governing business

capital market (hereinafter referred to as "securities dealer"),



(d)) investment company and investment fund or a branch of a foreign

a person who is authorized to manage investment funds or

foreign investment funds pursuant to the Act relating to the

investment companies and investment funds,



(e)) mixed-activity holding a person under the law governing the activity of the bank,



(f)) financial holding person according to the law governing the activity of the bank,



g) pension companies, pension fund, participating fund or

transformed by the Fund pursuant to the law governing supplementary pension

savings or pension fund in accordance with the law governing pension

savings,



(h)), the electronic money institution, a branch of a foreign institution

electronic money from a Member State in accordance with the law governing the

payments, or



and payment institutions Branch) a foreign credit institution from

a Member State in accordance with the law governing payment transactions.



(2) this Ordinance shall apply to the entity referred to in paragraph 1

(a). (h)) and i), only if they are financial institutions under the Act

governing the activity of the banks or branches of foreign persons

comparable with financial institutions under the Act relating to the

banks.



(3) this Ordinance shall apply to the Czech National Bank, with the exception of the

the provisions of part two concerning the financial statements and the provisions of part

the fifth concerning the consolidated financial statements.



(4) from the business units referred to in paragraph 1 of this Decree

does not apply to the entity under section 23a of the law and the Court of

units under section 19a of the Act, if the specific legislation does not provide for

otherwise.



PART THE SECOND



THE FINANCIAL STATEMENTS



TITLE I OF THE



THE SCOPE AND METHOD OF COMPILING FINANCIAL STATEMENTS



§ 3



(1) the financial statements referred to in section 2 of the accounting unit includes a balance sheet

(balance sheet), statement of profit and loss, attachment, and an overview of the changes to the custom

capital.



(2) in the balance sheet are arranged assets and other assets, Payables and

other liabilities and off-balance sheet items. Organizing and labelling items

the balance sheet shall be laid down in the annex No. 1.



(3) in the statement of profit and loss items are arranged in the costs and revenues and

the result of the management. The arrangement and marking of the items of the income statement and

losses are set out in annex 2.



(4) the Annex explains and supplements the information contained in the balance sheet and income statement

profit and loss account, the information in the annex under section 54 to 57 shall be indicated in the

the same order in which they are presented in the balance sheet items and profit

and losses in annexes 1 and 2.



(5) in view of the changes in equity are organized items

that express the overall change in equity for the financial year.

Statement of changes in equity not compiled by business unit

§ 1 (1). 2 (a). (b)), j and k) of the Act). Organizing and labelling items

an overview of the changes in equity are set out in annex 3.



§ 4



(1) in the balance sheet and the profit and loss account items and sub-items in accordance with

attachment no 1 and no 2 shall indicate separately in the order specified, and must not be

combine. For more detailed breakdown of these items and subitems, you can

carried out under conditions that maintain the established arrangement.



(2) each of the items of the balance sheet and of the profit and loss account item contains

also information about the amount of the items listed for the immediate

previous accounting period (hereinafter referred to as the "past accounting period"). In

If the information provided for past and current accounting period are not

comparable, the information for the previous accounting period with regard to the

significance according to § 19 paragraph. 7 of the Act and in the annex to this adjustment

reasons for such refusal.



(3) items of the balance sheet and the profit and loss items in zero for the

past and current accounting period are excluded.



(4) business unit, which will launch its activities or enter into

disposal in the current accounting period, and the entity on whose

the property is in the current accounting period of the bankrupt, in the balance sheet

instead of the information for the previous accounting period opening balance sheet information to the

date of commencement of activities, or to the date of entry into liquidation or the date of

the effectiveness of the Declaration of bankruptcy. In the statement of profit and loss information for

the previous accounting period. This rule also apply the accounting unit

the newly created Division and may use it and the business units of the newly

resulting from the merger a fusion.



(5) the mark consists of the Arabic numerals, and the name of the item;

designation of subheadings consists of small letters of the alphabet and the name of the subheading.



(6) the financial statements shall be drawn up in the Czech currency and monetary units

the individual items to be reported in whole thousands Czk. The accounting unit with

the net amount of the value of the assets of 10 billion Czk and higher may show

individual items in CZK. The item "total assets" and

"Total liabilities" should be equal. In the balance sheet, the amount of each item

property and other assets reported in the amounts reduced by accumulated depreciation and provisions

the items, that is, in net value. The item "profit or loss for the

the accounting period after taxes "referred to in the statement of profit and loss must

equal to the item "profit or loss for the accounting period" referred to in the balance sheet.



TITLE II



THE CONTENT DEFINITION OF BALANCE SHEET ITEMS



§ 5



Cash in hand and deposits with central banks



The entry "1. Cash in hand and deposits with central banks "includes

banknotes and coins of the Czech and foreign currency in hand, deposits with the Czech national

the Bank and the central banks of the country or countries in which the Bank Head Office

or is a bank registered and which are payable on demand;

the amounts payable on request, for the purposes of this Ordinance means

the amount that can be withdrawn at any time without notice or for which

is the agreed notice period or maturity of twenty-four hours or

one working day. Other debts to those institutions are recognised in

the item "3. Receivables from banks and credit unions ".



§ 6



State bezkuponové bonds and other securities accepted by the Central

Bank for refinancing



(1) the item "2. State bezkuponové bonds and other securities

received by the Central Bank to refinance "contains valuable papers

including accrued accessories, which accepts the Central Bank to

refinancing, in a separate breakdown for the securities issued by the Government

institutions and securities issued by other companies. Debt

securities issued by government agencies, which do not fulfil the condition

for the refinancing of the Central Bank, shall be shown in the subheading "5a)

Debt securities issued by General Government; " other bezkuponové

the bonds, which does not accept the Central Bank refinancing, are reported

in the subheading "5b) debt securities issued by other persons". This

item only business units that are the Bank.



(2) in the item "2. State bezkuponové bonds and other securities

received by the Central Bank to refinance "does not show the embedded

derivative of, which has an entity separated from the host instrument,

If the following conditions are simultaneously met:



and economic characteristics and risk) of the embedded derivative are not in close

relation with the economic characteristics and risks of the host instrument,



(b)), the financial instrument the same conditions as the embedded derivative would like

a separate instrument meets the definition of a derivative,



(c)) the host instrument is not measured at fair value or is measured at

fair value but the changes from the awards are shown in the appropriate entry

the balance sheet.

An embedded derivative is separated from the host instrument is recorded in

the entry podrozvahy, the fair value of the embedded derivative is

reports under the heading "11. Other assets "or under" 4. Other

liabilities ".



section 7 of the



Receivables from banks and credit unions



(1) the item "3. The claim for the banks and credit unions "

includes receivables from loans and other receivables from banks or

credit unions, including accrued accessories, in particular the common

accounts with banks or credit unions, term deposits with Central

the banks, for banks or credit unions, loans to Central

banks, credit unions or cooperative banks, including loans

central banks, banks or cooperative savings associations under repurchase

shops, other receivables from banks or credit unions,

non-marketable debt securities issued by banks that are not

taken with the intention of immediate or early sales and are not


measured at fair value, adjustments to these claims.



(2) If several business units will combine to provide credit (

"konsorcionální loan") to another person, any entity interested

credit reports in the balance sheet only a proportion of the total loan.



(3) in the case of embedded derivative accounting unit shall proceed pursuant to section 6 of the

paragraph. 2.



§ 8



Receivables from clients-members of credit unions



(1) the item "4. Receivables from clients-members of credit unions "

includes the business units, which are bank or cooperative

záložnou, receivables from loans and other receivables including accessories

domestic and foreign clients, the members of the credit unions or

persons who are not bank or credit záložnou, and in particular

the debit balance of the current account, factoring receivables, receivables

arising from financial leasing claims payments of guarantees,

letters of credit, loans under repurchase transactions, prepayments for acquisition

securities provided for a period of more than thirty calendar days,

receivables arising from the sale of securities with maturity

sales prices for the period of more than thirty calendar days, accounts receivable

arising from the sale of securities outstanding, within 30 days after the

the specified settlement date, non-marketable debt securities

issued by entities other than banks, which are not taken up

the aim of immediate or early sales and are not measured at fair

value, and provisions for these receivables.



(2) under "4. Receivables from clients-members of credit unions "

they do not show the other unidentified receivables for clients and members

credit unions, which are reported under the heading "11. Other assets ",

the outstanding cooperative shares, which shall be shown under "12.

Claims of subscribed capital ".



(3) the business units that are not bank or cooperative záložnou,

flag this item "4. Claims on non-bank entities ". Item

contains, in particular, provided loans to persons who are not the Bank or

cooperative záložnou, including repo deals, the advance on the acquisition of securities

securities with maturity of sales prices for more than thirty

calendar days, the claims arising from the sale of securities

outstanding, within 30 days after the settlement date, other specified

receivables arising from unpaid debt due

securities. Receivables are reported including accrued accessories.



(4) in the case of the provision of credit to another person uses konsorcionálního

the accounting unit provision of section 7 (1). 4.



(5) in the case of embedded derivative accounting unit shall proceed pursuant to section 6 of the

paragraph. 2.



§ 9



Debt securities



(1) the item "5. Debt securities "includes securities with a fixed

income accrued, securities with a fixed

interest rates and securities with a variable interest rate, if the

its volatility is determined in advance in relation to the rates applied on the market

to specific data or a period. The item includes debt securities

issued by governmental institutions and other debt securities of award-winning

the fair value of held-to-maturity debt securities provided by the

as collateral, provided in repos debt securities

the loaner and the repair item to debt securities held by

the due date.



(2) in the item "5. Debt securities "are not recognised securities

that are reported in the item "3. Receivables from banks and

credit unions "and" 4. Receivables from clients-members

credit unions "; debt securities, which are reported in the

the item "2. State bezkuponové bonds and other securities

received by the Central Bank to refinance ", and its own debt securities

securities, which are stated in the item "3. Payables from debt securities

papers ".



(3) debt securities, which the accounting unit has received on behalf of and in the

the benefit of a third party and at the same time took into custody, to save, to

Administration or management, are recorded in off-balance sheet items

"14. the values taken into custody, administration and deposit" or "15.

Values taken to management ".



(4) in the case of embedded derivative accounting unit shall proceed pursuant to section 6 of the

paragraph. 2.



§ 10



Shares, units and other investments



(1) the entry "6. Shares, units and other investments "contains

the shares, which do not have the character of participation with a controlling or substantial

the influence, units, other securities and securities provided by the

under the repurchase transactions or loaner. The item includes impairment

to neoceňovaným shares at fair value.



(2) the shares, units and other investments, which the accounting unit

received on behalf of and for the benefit of a third party and at the same time, it is assumed to

custody, to the imposition, administration or management, shall be reported in the

off-balance sheet items "14. Values taken into custody, administration and

to store "or" 15. Values taken to management ".



(3) in the case of embedded derivative accounting unit shall proceed pursuant to section 6 of the

paragraph. 2.



§ 11



The participation of associates and subsidiaries



(1) the entry "7. Participation with substantial influence "includes in particular shares,

interim certificates, warrants on equities and other investments in other than

stock companies which have the character of investments in associates

the influence of. The accounting unit shall indicate in a separate subheading substantial influence

applied in banks. The item also includes a provision for these

participating, if such participation is not awarded the equivalences.



(2) the entry "8. Participation with decisive influence "includes in particular shares,

interim certificates, warrants on equities and other investments in other than

stock companies which have the character of participating interests

the influence of. The accounting unit shall indicate in a separate subheading decisive influence

applied in banks. The item also includes a provision for these

participating, if such participation is not awarded the equivalences.



§ 12



Intangible fixed assets



(1) the item "9. Intangible fixed assets "includes in particular the intangible

the results of research and development, software valuable rights and goodwill with the

period of application of more than one year and the amount of the valuation of designated accounting

the unit, with the exception of goodwill, and when conditions on

and in compliance with the obligations laid down by the law, in particular

respect for the principle of relevance and faithful and honest views

the asset. Separately in this entry as a subheading shows

goodwill.



(2) the Subheading, "9b) Goodwill" for the purposes of this order contains positive

or a negative difference between the acquisition cost and the fair value at purchase

the acquired assets and liabilities at the time of acquisition of the assets and liabilities. This

subheading also includes amortisation relating to goodwill.



(3) the Intangible results of research and development and software are such

results and software which are either created by own activities

trading with them or acquired from other persons.



(4) unless otherwise provided for in this Decree, in the details of the content

the definition of the item "9. Intangible fixed assets "apply accounting

the unit adequately the provisions of the Decree No. 500/2002 Coll., which

implementing some provisions of Act No. 563/1991 Coll., on accounting, in the

as amended, for the accounting units that are entrepreneurs

relation in the system of double-entry accounting, as amended,

regulations.



section 13



Long-term tangible assets



(1) the entry "10. Tangible fixed assets "includes in particular land,

buildings, structures, files of tangible movable property, including accessories,

means of transport, illuminated advertising. Part of tangible fixed

asset is its technical assessment. The entry contains the unfinished

long-term tangible assets, prepayments for acquisition of fixed

tangible fixed assets, accumulated depreciation and adjustments. Long-term tangible assets

It also contains the assets of odpisovaný and neodpisovaný. Neodpisovaným

tangible assets mean land, works of art, collections,

in particular, the coins and the cash changeover and library collections. In this item,

do not show the stocks, which are recorded in the item "11. Other assets "

or "13. Expenses and accrued income ".



(2) the entity shall indicate in a separate subheading land and buildings

used for operating activities. Operating tangible fixed assets

means a property that uses the accounting unit in the performance of their

the main activities; long-term tangible asset is the degree means

the assets that the entity does not, in the performance of its main

activities.



(3) unless otherwise provided for in this Decree, in the details of the content

the definition of "10 items. Tangible fixed assets ' accounting unit

apply mutatis mutandis the provisions of Decree No. 500/2002 Coll., which

implementing some provisions of Act No. 563/1991 Coll., on accounting, in the

as amended, for the accounting units that are entrepreneurs

relation in the system of double-entry accounting, as amended,

regulations.



§ 14



Other assets



(1) the entry "11. Other assets "includes in particular the other receivables

third parties, a positive fair value of derivatives, including positive real

the value of the embedded derivatives separated from the host instrument under section

6 (1). 2, margin stock derivatives deferred tax claim

other cash value, gold, other precious metals, the claims of the

trading securities are not included in the item "3. Receivables

for banks and credit unions "or" 4. Receivables from clients-

members of credit unions ".



(2) the heading "11. Other assets "are on exhibit in particular stocks,

If they are not included in the item "13. Expenses and accrued income "

clearing up the State budget, provided operating advances, other

unidentified receivables for clients, members, credit unions,

estimated receivables. The item includes a corrective entry, which

applies to receivables from third parties and provided by operating

the advances. This item will show the accrual accounts, which

exhibit in "13. Expenses and accrued income ".



§ 15



Claims of subscribed capital




The entry "12. Claims of subscribed capital "includes

part of the issued and outstanding capital payable, where appropriate,

share premium, outstanding members of cooperatives and the cooperative shares outstanding

the share of the members of the cooperatives of the title uhrazovací the obligations of the Member.



section 16 of the



Expenses and accrued income



The entry "13. Expenses and accrued income "includes expenditure

incurred during the accounting period, but on the later period,

income for the period, which will be payable in other accounting periods and

stocks are not included in the item "11. Other assets ". Criterion

for posting the accrual accounting cases is the fact that it is

known for their benefits in the definition above and the period to which they relate. All

These criteria must be fulfilled at the same time. Part of this item is not

accrued accessories that will be shown in the appropriate entry in the assets to the

that apply.



§ 17



Payables to banks and cooperative savings associations



(1) the item "1. Payables to banks and cooperative savings associations "provides for the

the business units, which are bank or cooperative záložnou, debts of the

loans and other debts to the central banks, other banks, or

cooperative credit unions, including accessories, in particular loans, received

received loans under repurchase transactions, the payment of guarantees, letters of credit of. This

the item also includes current accounts and term deposits of central banks

other banks or credit unions. This item will not show

the obligations arising from the securities, which are stated in the item "3.

Payables from debt securities "or" 4. Other liabilities ".



(2) for the business units that are not bank or cooperative záložnou,

This item includes, in particular, received loans from banks and loans received in the

under the repurchase transactions.



(3) in the case of embedded derivative accounting unit shall proceed pursuant to section 6 of the

paragraph. 2.



section 18



Liabilities to clients-members of credit unions



(1) the item "2. Liabilities to clients-members of credit unions "

includes the business units, which are bank or cooperative

záložnou, debts from financial activities including accrued accessories

in particular, the balances of the current accounts, savings deposits repayable on demand

term deposits, redeemable at notice or agreed maturity, savings deposits

redeemable at notice or agreed maturity, certificates of deposit and a deposit

the leaves of the clients or the members of the credit unions. The item also includes

received loans from government institutions and other persons, other than the

banks or credit unions, including loans in the repo

shops, deposits, deposits of public funds, deposits

organizational components of the State's deposits of territorial self-governing units.



(2) in the item "2. Liabilities to clients-members of credit unions "

they do not show the other unidentified liabilities to clients or

the members of the credit unions, which are shown under "4. Other

liabilities ", and the obligations of the securities, which are stated in the item" 3.

Payables from debt securities "or" 4. Other liabilities ".



(3) the business units that are not bank or cooperative záložnou,

flag this item "2. Liabilities to non-banking entities ". Item

contains, in particular, received loans from other persons than the Bank or

credit unions, including loans in the repo.

Do not show here the commitments from short sales of securities, which

exhibit in "3. Payables from debt securities "or" 4.

Other liabilities ".



(4) in the case of embedded derivative accounting unit shall proceed pursuant to section 6 of the

paragraph. 2.



§ 19



Payables from debt securities



(1) the item "3. Payables from debt securities "includes in particular

issued short-term and long-term debt securities, and kuponové and

bezkuponové bonds, mortgage bonds and bills, the obligations of the

due, has not yet issued debt securities outstanding,

the premium of slosovaných bonds, and also its own debt securities, and

liabilities from short sales of debt securities. Liabilities from short

sales of shares and investment certificates shall be shown under "4. Other

liabilities ".



(2) a security issued by emission valued price including direct

the cost of emissions; from the time of the settlement of the issue to the point of maturity, the

share price gradually increases to date the interest costs associated with the

issued securities.



(3) in the case of embedded derivative accounting unit shall proceed pursuant to section 6 of the

paragraph. 2.



section 20



Other liabilities



(1) the item "4. Other liabilities "includes obligations towards third parties,

in particular, advances received from the authorising officers for the purchase of securities, debts of the

supplementary pension schemes, retirement savings plan, or supplementary

pension savings, the liabilities from trading in securities and other

the debts, which have the character of debt from labour and supply

customer relations or debts to the State budget, if not

included in other items. The entry also contains a negative fair

the value of derivatives, including embedded derivatives separated from the host

instruments referred to in section 6 (1). 2, the obligations from short sales, other than

debt securities, deferred tax debt, liabilities of the values to the

collection, other unidentified amounts owed to customers, items

the passive and the other the balances of the accounts that are not contained in other

entries. This item does not include the accrual accounts, which are

shown under the heading "5. Income and accrued expenses ".



(2) the accounting unit in the item "4. Other liabilities "show and

outstanding securities for their redemption.



section 21



Income and accrued expenses



The entry "5. Income and accrued expenses "includes revenue received in the

the current accounting period, but related to the income of the following accounting

period and the costs that are related to the current accounting period, but

will be paid in the following accounting periods. The criterion for

posting accruals accounting cases is the fact that it is known

their substantive definition above and the period to which they relate. All

These criteria must be fulfilled at the same time. Part of this item is not

accrued accessories that will be shown in the appropriate entry in liabilities, to

that applies.



section 22



Reserve



(1) the entry "6. The reserve "includes the reserves established by the company in

the breakdown in the provision for pensions and similar debts, taxes, and other reserves,

in particular for the restructuring.



(2) the Subheading "6a) provision for pensions and similar obligations" contains this

a reserve, if the business unit's debt to pay the pensions of employees or

similar benefits resulting from the contract or a special legal regulation.

Pension company for their cultivated transformed funds in

This subheading reported reserve for debts arising from contracts of

supplementary pension insurance.



(3) the Subheading "6b) provision for taxes" includes the reserve, which consists of

at the balance sheet date, the accounting unit or to another time, to which the

prepares financial statements, is preceded by a moment of financial statements

the time of the determination of the tax liability.



(4) the Subheading "6 c) other" includes in particular the provision for

restructuring. The provision for the restructuring of the business unit form

then, if the commitment is irrevocable to this restructuring.

The provision for restructuring may include only the cost of

restructuring of the directly connected. When determining the amount of the reserve shall be taken into account

any profits from the sale of the assets to which the restructuring concerns.

Provision shall not include the costs of the activities in which continues,

in particular, the cost of training and the resettlement of workers who remain, and

will be transferred to other departments, business costs, investments in

new distribution systems and networks.



(5) for the purposes of the provision for restructuring for the irrevocable considers

such debt, on which a valid contract is concluded on the future of the Treaty on

the sale of a business or part of a corporation, or a detailed plan

the restructuring, which can no longer be revoked; condition

finality is not fulfilled, if the plan is approved, this plan only

a statutory body, it is also necessary that the implementation of the plan began and

they were informed of the persons concerned. The restructuring plan

at least contains a description of the activities of commercial corporations, or part thereof,

covered, place of work, job title, and the approximate

the number of employees, which will be terminated or will be changed

their job, the costs associated with the implementation of the plan and the time

the timetable for its implementation in the near future, saying that the plan will be

implemented quickly enough to changing it was improbable.



section 23



Subordinated liabilities



The entry "7. Subordinated liabilities "includes loans, deposits received and

debt securities, which it was agreed that, in the

the case of liquidation, bankruptcy, compulsory settlement or settlement of the debtor

will be paid up to the full satisfaction of all other claims

other creditors, with the exception of receivables, which are bound by the same

or a similar condition of subordination. This item show accounting

the unit, which subordinated liabilities were incurred.



section 24



The capital of the



(1) the entry "8. The capital "includes the subscribed capital. In

a separate subheading accounting unit shall indicate the paid-up share capital.

This item also includes its own shares without losing sight of the purpose of the acquisition,

which reduce the value of the capital.



(2) business units that have a variable capital by law

governing the activity of investment companies and investment funds, in

the entry "8. The capital of the "show only the amount of embedded subscription

founding shares shall be entered into the commercial register.



§ 25



Share premium



(1) the item "9. Share premium "contains the difference between the IPO and the

injection of share capital. This item also includes the difference between the

the share of equity and its cost reduction

the share capital and the difference between the sales price and the purchase price when

the sale.



(2) this item includes a share premium in the case of emission units


the leaves or the investment shares and, if possible, by which the deduction is reduced

the current value of the share certificate or investment shares, the

purchase.



section 26



Reserve funds and other funds from profit



The entry "10. Reserve funds and other funds from profit "includes reserve

funds and other funds from profit, especially voluntarily formed reserve

funds on banking risks.



section 27 of the



Reserve Fund for new awards



The entry "11. Reserve for revaluation "contains changes to awards

assets on the basis of decisions of State authorities, and the publication of

the General valuation of assets. This item show all accounting

unit.



section 28



Capital funds



The entry "12. Capital funds "includes funds that are formed from

a source other than the accounting profit, in particular the free acquisition of assets,

issuance of units or shares of investment, subsidies to

own resources. This item also contains the current value of the reverse

the redeemed units or shares, the value of the investment

credited to the pension and retirement units. Does not show here, the emission

Premium, which is recorded under the heading "9. Share premium ".



section 29



Valuation differences



(1) the heading "13. Valuation differences "contains, in particular, discrepancies

the valuation at fair value of securities available for sale and

hedging derivatives fair value in the case of use of the method

ensure the cash flows or ensure the net investment method

associated with controlling or substantial influence and exchange differences

in particular, from available for sale available for sale of shares, investment certificates and

from the translation of net investments participating interests or

significant influence.



(2) the accounting unit in "13. Valuation differences "on exhibit

differencies on valuation of non-tangible fixed assets and participating interests

substantial or decisive influence of fair value.



section 30



Profit or loss brought forward from the previous period



The entry "14. Profit or loss brought forward from previous

profit for the period "contains the previous accounting period, which has not been divided,

and loss for the previous accounting period, which has not been paid. Item

also includes changes in accounting methods and repair of major errors and costs

the previous accounting period (hereinafter referred to as "repairs critical errors"). In

If the repair is not a fundamental error, showing these repairs

in the relevant items in the profit and loss account for the current period.



section 31



Profit or loss for the accounting period



The entry "15. Profit or loss for the accounting period "includes a profit or

the loss for the current financial period.



The content definition of off-balance sheet items



§ 32



Provided by the commitments and guarantees



The entry "1. Provided by the commitments and guarantees "includes all of the future

possible commitments to the implementation of that business unit include:



and promises of credit) and leases,



(b)) of guarantees and liability, including the commitments provided to

guarantees,



(c) the acceptance of bills of Exchange), which are, from the Bills's acceptances

of the transferred bills of Exchange, promissory notes, endorsements which are of

Bill rukojemství, which are the avaly bills and debt issuers

bills of Exchange,



(d)) of the opening or the confirmation of letters of credit.



section 33



Provided collateral



The item "2. Provided by the pledge "contains, in particular, provided by Realtek

the collateral provided by cash collateral, collateral provided in the form of

securities or other forms provided by the pledges. Assets and

other assets that the entity has provided as collateral for its own

debts or for third parties, will continue to be reported in the relevant

balance sheet items.



§ 34



cancelled



section 35



Receivables from spot transactions, forward transactions and options



(1) the item "3. Receivables from spot transactions "," 4. Receivables from

fixed term transactions "and" 5. Receivables from the options "include

accounts receivable from operations with interest, currency, equity, commodity, and

credit instruments in terms of the underlying instruments.



(2) the unit can spot transactions report in the appropriate entry

assets or liabilities, either from the time of the trade, or from the time of

the settlement of the trade. The method used should be consistently applied for

each group of financial assets. Spot transactions, which are reported in the

the entry of assets or liabilities from the time of the deal, the

from the moment the deal until the settlement of the trade report in

the relevant off-balance sheet item.



section 36



Written-off receivables



The entry "6. Written-off receivables "includes claims that the Court of

Unit wrote back, but are subject to further monitoring, collect and

enforcement.



§ 37



The values passed to the custody, administration and deposit



The entry "7. The values passed to the custody, administration and deposit "includes

financial instruments, which the accounting unit handed over to custody, administration,

to save other people, and it's in the same awards, in which those

the tools included in assets.



section 38



The values passed to the management of



The entry "8. The values passed to the management of "contains the financial

the tools that the accounting unit handed over to the management of other persons,

and it's in the same awards, which are presented in these tools

assets.



section 39



The accepted commitments and guarantees



The entry "9. Received promises and assurances "contains all of the future

the implementation for the benefit of the business unit that:



and received promises of loans) and leases,



(b)) of the received guarantees and liability, including commitments to guarantees received



(c)) of the Bills of Exchange



(d)), from open or confirmed letters of credit.



section 40



Pledges and to ensure



The entry "10. Pledges and ensuring "contains, in particular, adopted

real estate collateral, received money pledged, received pledges in the form of

securities, or any other form of pledges received and ensuring

If this is not in the form of assurance received cash. The entry on

also includes securities which the accounting unit's borrowed, and collateral

adopted in repos with the exception of those which are the subject of a short

the sale.



§ 41



Commitments from spot transactions, from fixed term transactions and options



(1) the item "11. Commitments from spot transactions, "" 12. Fixed liabilities

Futures operations "and" 13. Obligations of the option "include obligations from operations

with interest, currency, equity, commodity and credit instruments in

values of underlying instruments.



(2) For spot transactions, which the accounting unit has in the relevant

under assets or liabilities from the time of the deal, the financial

the provisions of § 35 paragraph unit. 2.



section 42



Values taken into custody, administration and deposit



The entry "14. Values taken into custody, administration and deposit "

includes financial instruments, which the accounting unit has taken into custody,

to the management or to store, usually in fair value.



§ 43



The value taken for the purpose of



(1) "15. The value taken for the purpose of "contains the financial

tools with the exception of the funds, which the accounting unit

took over from the other persons to the management, generally in the valuation of the fair

the value of the. Obligations of the cash taken from other persons for the purpose of

shall be shown under "liabilities".



(2) the funds received on behalf of and for the benefit of third parties

the items shown in the respective assets and liabilities.



TITLE III



DEFINITION OF THE CONTENT OF CERTAIN ITEMS IN THE PROFIT AND LOSS



§ 44



Interest receivable and similar income and interest expense and similar charges



(1) the item "1. Interest receivable and similar income "and" 2. Interest costs

and similar costs "includes the business units, which are bank or

cooperative záložnou, all income and expenses, which are related, in particular,

with interest from deposits and loans provided to the Central and other banks or

cooperative credit unions, with interest from deposits and loans received from Central

banks and other banks or credit unions, with interest on loans

provided to or received from clients or members of the credit unions,

with the interest on the loans in the repo. The items also include the interest of the

held debt securities and interest on debt

short sales of securities and, in particular, income from interest on assets

reported in the item "1. Cash cash "," 2. State bezkuponové

bonds and other securities accepted by the Central Bank to

refinancing "," 3. Receivables from banks and credit unions ",

"4. Receivables from clients-members of credit unions" and "5. Debt

securities "and the cost of interest on liabilities reported in the item" 1.

Payables to banks and cooperative savings associations "," 2. Liabilities to clients

-the members of the credit unions "," 3. Payables from debt securities "

and the "7. Subordinated liabilities ". These items are recognised and revenue and

the cost of the fees and commissions, which have the nature of interest and are

calculated in relation to the amounts of receivables or debts, and further gains

or losses from hedging of interest rate derivatives.



(2) for the business units that are not bank or cooperative záložnou,

the item "1. Interest receivable and similar income "and" 2. The cost of the interest and

similar charges "includes interest on deposits, current accounts, loans in the framework of the

repurchase transactions and held debt securities, income from assets

reported in particular in the item "3. Receivables from banks and credit

unions "," 4. Receivables from clients-members of credit unions ",

5. Debt securities ", the cost of interest on loans, including

loans under repurchase transactions, the cost of the liabilities reported in particular in

"1. Payables to banks and cooperative savings associations "," 2. The commitments

to clients-members of credit unions "and" 7. Subordinated liabilities ".

These entries are recorded and income and expense from fees and commissions,

to the nature of the interest and are calculated in relation to the amounts

receivables or debts and gains or losses from hedging

interest rate derivatives.



(3) the Interest income or interest expense:



and for kuponových bonds) means the date specified in the coupon of the emission

the conditions and the date on the difference between the nominal value and the net

the purchase price, known as a premium or discount. NET


the acquisition cost means the cost kuponového the bond reduced

about accrued at the time of the acquisition of coupon securities, the



(b)) for bezkuponových bonds and bills of exchange shall mean the difference between the date

the nominal value and the acquisition cost.



(4) the accounting unit has accrued accessories related to

assets and debts in revenue or cost from the time of settlement

trade, usually using the interest rate that you will be discounted

the expected future cash flows until maturity or the nearest data

changes in interest rates (hereinafter referred to as the "effective rate"). Effective

the interest rate does not have to use the accounting unit for the award winning entries

fair value through profit or loss with residual

maturity of less than one year at the time of purchase,

available for sale securities with a residual maturity of less than

one year at the time of purchase, in the case of securities held-to-

residual maturity of less than one year at the time of

settlement of purchase of securities, not intended for trading

residual maturity of less than one year at the time of purchase and

for short-term securities. In these cases, it may

the accounting unit used in the linear method. The linear method of accounting may

the unit also used to report interest income receivables and

debt interest costs, and in the periods between instalments,

If this period is less than one year, for the reporting of interest

the proceeds of the securities purchased with a premium or discount, and in other

justified cases.



section 45



Income from stocks and shares



The entry "3. Income from stocks and shares "includes all of the shares at a profit.

Shares in the profit of participating interests with substantial or decisive influence that

are appreciated by equivalents, are recognised under the "18. Share of profit

or loss participation with controlling or substantial influence ".



section 46



Income from fees and commissions and the cost of fees and commissions



The item "4. Income from fees and commissions "and" 5. The cost of the fees and

commissions "shall include the income and expenses from the commissions and fees

are related to fees and commissions for the services associated with the management, in particular

accounts and the implementation of payment, commissions for guarantees, loans administration in

the benefit of other creditors and operations with securities and derivatives in

favour of third parties, commissions and other income, the costs related

with care about the safety and management of securities, úschovami, saving,

management of financial instruments, costs of fees and commissions

associated in particular with the sale or other loss of securities, the

fees and commissions for transfers of foreign currencies, and for the sale and purchase of stocks

and precious metals, commissions for brokering activities.



section 47



Profit or loss from financial operations



(1) the entry "6. Profit or loss from financial operations "includes in particular

profit or loss on transactions in securities-winning fair

value through profit or loss, with realisable securities

securities, which are stated in the item "2. State bezkuponové

bonds and other securities accepted by the Central Bank to

refinancing "," 5. Debt securities "and" 6. Shares, units and

other shares ", from short sales of securities, valuation differences.

The item also includes the gain or loss of hedging derivatives with

the exception of the interest rate derivatives, profit or loss from debt-claims which

the accounting unit acquired and identified to the trading, profit or loss from

the sale of other shares in the public limited-liability companies, other than that

are not participating with substantial or decisive influence, together with the corrective

items that are created these other shares, profit or loss from

securities held to maturity along with the goodwill

created these securities, profit or loss from foreign exchange

activities, gains and losses from other operations of purchase and sale

related to financial instruments to trading, including precious metals and

gains or losses from non-hedging derivatives. Value

differences from valuation at fair value of securities available for sale are

included in this section at the time of the loss of these securities, and

Furthermore, in cases where it is proven that there was a permanent reduction in value

(depreciation) of the sale of the securities.



(2) business units recorded in the item "6. Profit or loss from

the financial operations of the "non-fixed value differences

tangible assets and participations in associates or subsidiaries

valued at fair value at the time of their loss and

cases where it is proven that there was a permanent reduction in their

values.



section 48



Other operating income and other operating expenses



"7. Other operating income "and" 8. Other operating costs "

other operating income and expenses, in particular, the profits from the transfer

participation with substantial or decisive influence, gains from the transfer of

Receivables, proceeds from sale of tangible and intangible

assets, income from financial leasing, the cost of contributions to the Fund

deposit insurance or guarantee fund or a similar Fund, donations and

other free benefits. This item will show a loss from the transfer of

participation in associates or subsidiaries, recorded in the

"15. The loss from the transfer of participating interests and shares

influence the creation and use of adjustments to participating interests and

significant influence ", the cost of writing off debts and costs of conversion

receivables and proceeds of previously written-off loans, which are reported in the

the entry "12. The dissolution of provisions and reserves for receivables and

guarantees, income from previously written-off receivables ".



section 49



Administrative costs



The entry "9. Administrative costs "includes in particular the cost of wages and salaries

staff on health and social insurance, education, health

care, catering, travel. The item also includes other administrative

costs, especially rents, energy consumption, advertising, audit, legal and

tax advice and other purchased services. Do not show here

depreciation of long-term tangible and intangible assets, which are recorded in the

the entry "11. Depreciation, the creation and use of reserves and adjusting entries to the

tangible and intangible fixed assets ".



section 50



Depreciation, creation, use, and dissolution of reserves and adjusting entries



(1) the item "10. Dissolution of reserves and adjusting entries to the long-term

tangible and intangible fixed assets "and" 11. Depreciation, the creation and use of reserves and

adjustments to tangible and intangible fixed assets "

include the dissolution of provisions and reserves for tangible fixed

and intangible fixed assets created in previous accounting periods for

not needed, depreciation, the creation and use of reserves and adjusting entries to the

tangible and intangible fixed assets, in particular to cover losses from

transfer of tangible and intangible assets and the use of reserves

created in previous periods.



(2) the entry "12. The dissolution of provisions and reserves for receivables and

guarantees, income from previously written-off receivables "includes the dissolution of

adjustments to receivables and debt securities issued in

the primary emissions not intended for trading created in previous

accounting periods, the dissolution of reserves created in previous accounting

periods, and it not needed, and further income from debt-claims which have already

previously written off.



(3) "13. Depreciation, the creation and use of provisions and reserves to

receivables and guarantees "includes in particular the creation of provisions for

receivables and debt securities which are not intended for trading, depreciation

claims, losses from the conversion of receivables, the use of provisions on the

cover losses from the conversion of receivables, the use of reserves, in particular to cover

losses from guarantees, use of the reserves created in previous

accounting periods.



(4) "14. The dissolution of adjusting entries to participating interests

and substantial influence "includes the dissolution of adjusting entries created

in previous accounting periods, participating neoceňovaným equivalences for

not needed.



(5) the entry "15. The loss from the transfer of participating interests and shares

influence the creation and use of adjustments to participating interests and

significant influence "contains in particular the creation of adjusting entries to participating

with a controlling or substantial influence neoceňovaným of equivalences, loss

the transfer of the participation and the use of provisions to cover losses from this

the conversion.



(6) the entry "16. The dissolution of the other reserves "and" 17. The creation and use of

other provisions include in particular income from dissolution of reserves

created in previous accounting periods, not needed for the creation and

the use of reserves in other items in the profit and loss account.



section 51



Share of profit or loss of the participation interests or significant

the influence of the



The entry "18. Share of profit or loss of the participation interests or

significant influence "includes the business unit's share of the profit or loss

controlled by the persons or persons under significant influence in the case that the Court of

the Unit welcomes the participation interests and significant influence of equivalences.



section 52



Extraordinary income and extraordinary charges



"20. Extraordinary income "and" 21. Extraordinary expenses "include

income and expenses from the business cases that are clearly due to the common

the activities of the business units, as well as income and expenses from

randomly occurring events. These entries do not contain the shortages and

damages, compensation of damages and shortages are reported in "7. Other

operating income "or" 8. Other operating costs ".



section 53



Income tax



The entry "23. Income tax, "provides the cost of the tax due on the income

including the creation of reserves for income taxes and income from the use of the

This reserve, costs and revenues on the deferred income tax, tax share

income controlled by the persons or persons under significant influence associated with the

profit participation in the valuation by equivalents.



TITLE IV



CONTENT DEFINITION ANNEX



§ 54



(1) annex contains information on the applied accounting methods, at least

about



and the new accounting methods used) compared to the previous period,


the reasons for their application and impact on outcome management and custom

the capital of the entity,



(b)) methods of valuation of assets and liabilities, the methods used in the

determination of the fair values of assets and liabilities, foreign currency and exchange rates

used for the conversion of foreign currencies to the Czech currency,



(c)) the time of accounting case, in particular, information about the

capture the assets and liabilities as assets or liabilities at the time of

the trade or at the time of the deal,



d) procedures depreciation of long-term tangible and intangible assets,



e) accounting procedures of securities, derivatives, foreign exchange

stores including the method of accounting of currency differences, repurchase transactions,

financial leasing, securitised asset and other tools

used in the reallocation of credit risk, pension plans and deferred

taxes,



(f) accounting procedures) interest income and costs, ways to report

income from receivables including interest at risk, premiums and discounts

incurred in the acquisition of receivables from third parties,



g) methods and procedures the identification of classified assets, in particular

accounts receivable, asset depreciation methods, in particular the claims,



(h) the policy and procedures) calculate the amount of provisions and reserves, including

explanation of basic assumptions for their use,



I used the security impact) the valuation of assets, in particular claims.



(2) in addition to the information referred to in paragraph 1 of the annex contains information on the



and fixed assets); the entity shall indicate for each group total

balance at beginning of period, additions, disposals, total

the final balance at the end of the accounting period and further similar information about the

oprávkách and correction items relating to that property,

where appropriate, the amount of interest, if the entity has decided that they are part of the

the valuation of assets,



(b)), which was loaded with assets as security for their own liabilities or the

the obligations of third parties; the information should be sufficiently detailed to

for each item and each item podrozvahovou commitments were listed

the total value of encumbered assets



(c) the amount of the lease, loans) and liabilities separately for each of the following

items of the balance sheet:



1.3b) and 4 assets and 1b), 2a), 2b) and 3b) liabilities broken down on the basis of the

their residual maturity as follows: within three months, from three

months to one year, from one year to five years over five years,



2. for assets item 4 shall be also due upon request and with the

notice to one year; If the leases and loans or commitments

They include hire-purchase payments, the remaining maturity period

between the balance sheet date and the date when each instalment becomes

due,



3. in item 5 of the assets and liabilities, 3a), indicating what proportion of assets and liabilities,

that will become due within one year from the balance sheet date,



(d)) the total amount of contingent liabilities and commitments provided by factual

zajištěních, indicating their nature and form that are not included in

the balance sheet; pension obligations and liabilities to consolidated

units, business units under the joint influence of and the associated accounting

the units shall be shown separately,



(e) the balance sheet item "). Subordinated liabilities "for each obligation, which

exceeds ten percent of the total amount of the subordinated liabilities, in the

structure:



1. the amount of the commitment, the currency in which it is denominated, the rate of interest and the date

maturity date or the fact that it is a perpetual issue;



2. the existence of the circumstances in which an earlier repayment is required

the commitment,



3. the conditions of subordination, the existence of any of the rules and arrangements

governing the transfer of the child the obligation in equity, or other

forms of commitment, and the conditions laid down by those provisions,



4. summary description of the rules governing other liabilities

not exceeding ten percent of the total amount of the subordinated liabilities,



f) valuation of financial instruments or assets other than financial

instruments, which are measured at fair value; This information includes:



1. major assumptions on which they are based used value

models and techniques where fair value was established in accordance with section 27 of the

the law,



2. for each category of financial instrument or asset other than

Award-winning financial instruments at fair value, the changes in value

included directly in the profit and loss account and the changes included directly into

equity,



3. for each class of derivative financial instruments, information about their

the extent and nature of the, including the main conditions which may affect the amount,

timing and certainty of future cash flows,



4. a table showing movements in the valuation differences during

of the accounting period,



(g)) of deferred taxes at the end of the accounting period and its development,



(h) the period of depreciation of goodwill).



(3) in the annex, the entity shall also



and) the number and nominal value or, in the absence of a nominal value,

Awards in the financial statements of the shares subscribed during the financial year, with

limits of the authorised capital without it was in contradiction with the

the provisions on the amount of



(b)) the number and nominal value or, in the absence of a nominal value,

Awards in the financial statements of each type of shares, if any such

the species more



(c)) the existence of a provisional leaves, any preferred stock,

and priority changeable bonds, warrants or options, or

similar securities or rights associated with them, with an indication of their

the number and scope of the rights associated with them,



(d) the nature and business purpose) transactions of the business units that are not

included in the balance sheet, and the financial impact of the transaction on a business unit,

where are the risks or benefits arising from such transactions are material and where it is

disclosure of such risks or benefits is necessary to assess the financial

the situation of the entity,



e) transactions, which the accounting unit has with the related party,

including the volume of such transactions, the nature of the related party relationship and

other information about these transactions, which are necessary to

understanding of the financial situation of the entity, if such transactions are

significant and have not been concluded under normal conditions on a regulated market;

information about individual transactions may be aggregated according to their

nature except where separate information is necessary for the

understanding the impact of related party transactions on the financial situation

the accounting unit; related party has the same meaning as in

international accounting standards referred to in section 19a of the Act,



(f) shares revenue accounting unit) relating to items "1. Revenue

interest and similar income "," 3. Income from stocks and shares "," 4. The proceeds from the

fees and commissions "," 6. Profit or loss from financial operations "and" 7.

Other operating income "of the profit and loss account, and the breakdown by

the geographical location of the markets depending on how significantly the

markets differ from each other with regard to the way in which the accounting unit

organized; the information may not be listed if their placing

seriously damaging any of the business unit to which they relate; information

on the application of this provision shall always,



(g) extraordinary costs and revenues), indicating their nature and amount,



(h)), the proposed distribution of profit or settlement of loss, or the actual

distribution of profit or settlement of loss.



(4) in the annex, the entity shall also



a) name and registered office of consolidated units or associated

business units, in which the unit itself, or through the

third parties acting on its behalf and for its account, holding the share with

indication of the amount of this share, as well as the amount of capital funds and

the profit or loss of the accounting unit for the last financial year; These

the information may not be listed, unless they are significant; the following information on

equity may not also be listed if the concern

associated with the entity, which does not have an obligation to their publication and

the share of the least decisive influence on its fundamental

capital is held by the entity in the manner referred to above, or if the

would putting them seriously damaging any of the business unit to which the

concern, with information about the use of this provision shall always,



(b) the name and registered office) the legal form of each of the business units, in which the

the accounting unit partner with unlimited liability,



(c)), the name and address of the consolidating accounting unit that prepares

the consolidated accounts of the largest body of business units, to

that business unit as a consolidated unit belongs,



(d)), the name and address of the consolidating accounting unit that prepares

the consolidated accounts of the smallest body of business units, to

that business unit as a consolidated unit belongs,



(e)) where it is possible to consolidated accounts of the consolidating

the business units referred to in (c)) and (d)) to get.



(5) in the annex, the entity shall also



and the average number of employees) during the accounting period broken down

by category, as well as about the personal costs for the period in

breakdown of wages and salaries, social insurance is a separate

information about those that are related to the penzím, and other administrative

the costs, if they are not disclosed separately in the profit and loss account,



(b) the amount of the remuneration granted for) the financial year to the members of the management and control

authorities because of their functions, as well as on the amount of incurred or contracted

pension obligations to former members of the listed bodies, with an indication of

the total for each category; This information need not be given if the

their introduction allowed the financial situation of a specific Member

such authority,



(c) the amount of the advances, závdavků), leases and loans granted to the members of the management

and supervisory bodies, with indications of the interest rates, main conditions and

any paid-in, written off or forgone the amounts of all

forms of collateral, with an indication of the total for each category,



(d)), the total cost of the remuneration of the auditor or

the auditor of the company for the financial year, broken down on the statutory audit of

the financial statements other assurance services, tax advisory services and other


non-audit services; This information may not be placed where there is

the accounting unit is included in the consolidated accounts drawn up by the

as part of the fifth, if such information is given in annex v

the consolidated financial statements.



section 55



Investment companies and investment funds § 54 shall apply mutatis mutandis.



section 56



Credit unions shall apply, mutatis mutandis, to section 54. In addition to these information

given in the annex to the financial statements, information about the



and the number of members of the credit unions),



(b)) of the enrolling and nezapisovaného capital



(c) the amount of the deposit), Member



(d) the amount of the outstanding member deposits),



e) lending to persons under the law governing the activity of the

savings and credit cooperatives,



(f) the nominal value of the guarantees issued) credit záložnou as the liability for

loans to members provided by other persons,



(g)) the total amount of debt relief credit unions after the maturity date to

balance sheet date of the accounting period,



h) the total amount of receivables overdue credit unions to

balance sheet date of the accounting period.



§ 57



Pension company for their pension, the Subscriber and the cultivated

transformed section 54 shall apply the funds appropriately. In addition to these information

given in the annex to the financial statements, information about the



and the number of participants) of supplementary pension insurance and pension savings or

the supplementary pension savings,



(b) number and amount paid) benefits



(c)), the depositary of pension fund participating and transformed,



(d) the amount of the appreciation of the invested funds),



(e) the procedure for the determination of the provision for) the payment of pensions.



section 58



Traders in securities section 54 shall apply mutatis mutandis. In addition to these

the information given in the annex to the financial statements also information required

According to the law governing business on the capital market.



section 59



(1) section on participating interests in affiliated undertakings and contains

in particular, business name or the name, address, legal form, the subject of the

business, the amount of share capital recorded in the commercial register or

a similar registry abroad, and a summary of other folders

the equity capital. In addition, this section includes information about whether it is in

the business unit performed:



and effectively or legally) directly or indirectly a dominant influence on the management of

or operation of the controlled person, or



(b)) a significant influence.



(2) of this section for each of the controlled entity or person under significant influence

contains:



and) a direct or indirect share of the capital controlled by a person or

persons under significant influence, as a percentage,



(b)) a direct or indirect share of voting rights percentage



(c) the reason for the execution of) another decisive or significant influence,



(d)), or the number of nominal financial value and the cost price of the subscribed

the shares in the capital of the accounting unit in which

applied business unit reporting a substantial or decisive influence in

accounting period and changes in the course of the accounting period,



e) receivables and debts against persons, in which it holds a substantial or

decisive influence; always stating the opening balance, total

the increases, the total withdrawals, the final balance; in the case of loans

interest income related to loans granted,



f) securities, which has in the assets and in the commitments to trading and

are issued by the controlled persons and persons under significant influence,



g) guarantees issued for the controlled persons, persons under significant influence,



h) guarantees received from the controlled persons, persons under the influence of the common.



section 60



(1) the part relating to major items listed in the balance sheet and the proposal on the

distribution of profit or settlement of loss contains in particular information on:



and deferred tax) debt or claim, stating the reason for their

changes and above, broken down by species of the transitional

by species differences and unused tax losses, and

unused tax deductions; information about the cargo or revenue for

deferred income taxes, and especially as a result of the creation or cancellation

temporary differences, as a result of changes in the rates of income tax or

the introduction of a new income tax, as a result of the reduction or cancellation of the previously

minus deferred tax assets, as a result of changes to accounting methods and

fundamental errors. Further, the accounting unit shall publish summary information

due and payable and deferred tax related to items reported directly

in equity; information on the tax or revenue

relating to extraordinary items recognised during the accounting

period; information about the amount of the deductible temporary differences, if

is there a time limit for payment, then (i) this period, information on the amount

unused tax losses and unused tax deductions for which the

deferred tax asset does not show in the assets,



(b) the child and the child's assets), liabilities, stating the amount,

currency, interest rate, initial and residual maturity, the terms

subordination, where appropriate, the reasons for the requested an earlier payment of these

assets and liabilities; child assets, for the purposes of this Ordinance means

such assets, of which it was contractually agreed that, in the case of

liquidation, bankruptcy, compulsory settlement or settlement of the debtor will be

met to the full satisfaction of all other claims other

creditors, with the exception of receivables, which are bound by the same or

a similar condition of subordination,



(c)) konsorcionálních loans



(d)) other receivables and debts, receivables and Payables from repo

shops and deposits with a maturity term of notice, with

notice about saving deposits with agreed maturity and redeemable at notice, at

the request,



e) securities broken down on the award-winning fair value accounts

costs or revenues, available for sale and held to maturity according to the following

categories; Furthermore, the securities shall be included in the breakdown of the quoted and

unlisted on the stock exchange. For securities valued at fair value

against the cost or revenue accounts or securities available for sale are

bring the markets on which it is traded with them,



(f)) debt securities in the held-to-maturity,

measured at fair value through profit or loss and

available for sale. In the case of securities held to maturity shall indicate

the value of the value adjustments to such securities and real

the value of those securities,



(g) the reasons for the creation and use of) of reserves and adjusting entries, the procedure for their

calculation with specifying the status of reserves and adjusting entries at the beginning of the financial

period, their increase and decrease during the accounting period, and the status of the

the end of the accounting period,



h) Treasury shares and own provisional worksheets



I) and intangible assets long-term tangible; the entity shall for the

each group of the total opening balance at beginning of period, additions,

disposals, the total closing balance at the end of the accounting period and on

similar information about oprávkách and the adjustment entries relating to

This property,



j) long-term tangible property pořizovaném or sold on the basis of the

the contract of financial leasing; the accounting unit, the total initial

balance at the beginning of the accounting period, the additions, disposals, total final

balance at the end of the accounting period, information on the contractually agreed

instalments falling due from those contracts in the current year and the following years

(in the period of one year to five years) and payable later,



to other assets and liabilities), other operating revenues, and

extraordinary revenues, other operating costs and exceptional

the costs, which have a decisive share of their total volume in

broken down by individual property, the individual commitments, in particular

the cost of the contributions to the guarantee fund, adopted or the like

compensation from the guarantee fund, or the like



l) profit or loss of the use of payment for previous accounting periods, and the proposal on the

the use of the current period's profit or settlement of loss of normal

of the accounting period,



m assumed by the accounting unit values) from third parties to the Administration and to the

management and the values passed by the company to third parties to the

Administration and management, broken down according to the various kinds of values in

cumulative amounts for each of the values in the awards, as is shown in the

content definition to the off-balance sheet items,



n) kolaterálech adopted in repos at fair value,

broken down by individual species kolaterálů in the cumulative amounts for

every species,



about the valuation differences from the conversion) hedging derivatives

securities available for sale, net of investment in participation with the

the decisive and substantial influence and other valuation differences from

the conversion of non-tangible fixed assets, always with the

indicating the status of the valuation differences on the beginning of the accounting period,

increase or decrease during the accounting period, the State at the end of the accounting

period,



p) time resolution, if this amount is significant.



(2) the part relating to major items listed in the profit and

loss and an overview of changes in equity includes in particular

for information about:



and the cargo or to yield) payable income tax, all adjustments

reported in the accounting period for income tax due for the previous

the period, indicating the extent to which income taxes affect profit

or loss of normal and emergency activities,



(b) the depreciation claims in nepromlčených) on the written-off receivables

for banks and other persons and any revenue from previously written-off

Receivables,



(c) the amount of forgone) unexercised or interest on arrears and the amount of interest for the

endangered receivables from loans for which applied the accrual principle

and their effect on the profit or loss of the accounting unit,



(d) interest revenue and interest) cost breakdown at least

interest on deposits, loans and other,



(e)) paid the fees and commissions for the sale or other loss

Securities and derivatives, the fees for the management, administration,

storage and safekeeping of values; traders in securities information

on fees and commissions for the provision of the purchase and sale of securities and

derivatives,



f) profit or loss from other financial activities in at least

the gain or loss on securities from trading with foreign


currencies, exchange rate differences, derivatives,



(g)) of the emergency costs and revenues, if their material, with

indicating their nature and amount. The same information shall be entered for the costs

and revenue relating to a different accounting period.



(3) the part relating to major items listed in the profit and

loss and an overview of the changes in equity also contains

for information about:



and administrative costs), broken down into:



1. personal costs and rewards; wages and remuneration without wages and remuneration of the members of the

statutory bodies, supervisory board or other similar bodies,



2. social costs and health insurance,



3. all the wages and remuneration of members of the statutory bodies and the supervisory

the Council or similar bodies under individual organs in the cumulative

the amounts for each institution and staff involved in the management of the

the business unit



(b) the average number of employees) in the current financial year, the number of members of the

statutory bodies, supervisory board or other similar bodies,



(c)) per equity rewards, and it:



1. employee benefits, on the basis of which workers are entitled

receive financial instruments tied to the equity issued by the accounting

Unit, or



2. the amount of the debt, according to which the accounting unit to employees depends on the

the future price of financial instruments linked to the equity issued

the accounting unit, as they are in particular stocks, options on shares,



(d)) other administrative costs, indicating the aggregate cost to the

audit, legal and tax advice,



e) yield per share if the shares of the entity are registered on

a regulated market,



(f) the total amount of customer assets) ^ 12) in connection with the provision of

investment services,



(g) other facts required by specific) rules and regulations

issued by the supervisory and regulatory authorities.



section 61



The part concerning relations with related parties includes in particular

for information about:



and summary of loans) accounting unit members

statutory bodies, supervisory board or other similar bodies and

employees involved in the management of the business units,



(b) the aggregate amount of guarantees issued) the accounting unit for the members of the statutory

authorities, supervisory board or other similar bodies and employees

involved in the management of the business units,



(c) the name and registered office) natural or legal persons, if the amount of their

the proportion of the capital or of the voting rights of the accounting unit

has exceeded ten percent.



section 62



Investment funds and investment companies shall apply mutatis mutandis to the provisions of

sections 53 to 57, 59 and 60. In addition to the information given in the annex to the financial

Shutter:



and special) the information required by law,



(b)) other information required by specific laws and regulations

issued by the supervisory and regulatory authorities.



section 63



Credit unions shall apply mutatis mutandis to the provisions of sections 53 to 57, 59 and 60.

In addition to the information given in the annex to the financial statements for information on:



and the number of members of the credit unions),



(b)) of the enrolling and nezapisovaného capital



(c) the amount of the deposit), Member



(d) the amount of the outstanding member deposits),



e) lending to persons under the law governing the activity of the

savings and credit cooperatives



(f) the nominal value of the guarantees issued) credit záložnou as the liability for

loans to members provided by other persons,



(g)) the total amount of debt relief credit unions after the maturity date to

balance sheet date of the accounting period,



h) the total amount of receivables overdue credit unions to

balance sheet date of the accounting period,



and other facts required by specific) rules and regulations

issued by the supervisory and regulatory authorities.



section 64



Pension company for their pension, the Subscriber and the cultivated

transformed funds shall apply mutatis mutandis the provisions of sections 53 to 57, § 59, and

60. in addition to the information given in the annex to the financial statements for information on:



and the number of participants) of supplementary pension insurance and pension savings or

the supplementary pension savings,



(b) number and amount paid) benefits



(c)) the depositary of the pension fund or retirement, participating and

funds, the transformed



(d) the amount of the appreciation of the invested funds),



(e) the procedure for the determination of the provision for) the payment of pensions,



(f) other required special) laws, regulations and

regulations issued by the regulator and supervisory authority of the State.



THE HEAD OF THE



STATEMENT OF CHANGES IN EQUITY



section 65



Statement of changes in equity includes in particular an increase or

the reduction of the equity capital during the accounting period by the value

the principles used in the financial statements, the differences from changes in accounting methods,

repair of critical errors, the court cases relating to relations with the

companions, the payment of profit shares. Organizing and labelling items

an overview of the changes in equity are set out in annex 3.



PART THE THIRD



INDICATIVE CHART OF ACCOUNTS



section 66



(1) Indicative chart of accounts and posting of classes organized into posting groups

shall be laid down in the annex No. 4.



(2) in the framework of indicative chart of accounts posting groups create book

the unit synthetic accounts. The creation of analytical accounts provide financial

Unit breakdown of synthetic accounts according to the needs of the financial statements,

the requirements of the legislation, the requirements of external users, where appropriate,

other needs of the business units.



(3) business unit, which provides payment services or issues

electronic money is not a financial institution, according to the law governing the

the activities of the bank, the chart of accounts in a separate schedule, which will be

charged for this activity.



PART THE FOURTH



THE ACCOUNTING METHODS AND THEIR USE



§ 67



The definition of costs associated with the acquisition of securities and shares



Part of the purchase price are also direct transaction costs with the acquisition

that are related to the business unit at initial recognition,

in particular, fees and commissions paid to brokers, advisors, stock exchanges. Transactional

the costs do not include the interest on loans for the acquisition of securities and market share,

also known as financing costs, premium or discount,

internal administrative costs or the cost of holding. In the case of the securities

received or delivered under futures operation is part of its

the valuation of fair value of the fixed term of operation or internal value

the option.



section 68



Valuation differences in the application of the fair value of the securities



(1) the valuation differences from the valuation of securities valued at fair

value through profit or loss is recognised in the relevant

profit and loss account.



(2) valuation differences securities available for sale are recognised in the

the appropriate entry in liabilities. At the time of implementation, in particular in sales,

the aggregate value of valuation differences shall declare in the entry statement

profit and loss account. If it is proved that there was a permanent reduction in value

(depreciation) of the sale of the securities, must be this loss

without undue delay, present in the appropriate entry in the income statement

the losses. The amount of the loss is the difference between the valuation at acquisition

Security reduced or increased by the time resolution of the premium or

the discount and the current fair value, taking into account the previous

reported losses from devaluation. If, after recording

depreciation in the statement of profit and loss will increase over the

the fair value of available for sale debt securities is reported

This increase in fair value of available for sale debt securities

in the statement of profit and loss, but not to the amount of the write-down reported

in accordance with the third sentence.



(3) investment funds are valued at fair value of participation according to the law

governing the activity of investment companies and investment funds.

Changes to the valuation of these assets is shown in the appropriate entry in liabilities. When

the loss of this asset, the resulting change in the appropriate entry reports

the profit and loss account. If it is proved that there was a permanent reduction in the

value (depreciation) of this participation, this loss must be, without undue

the delay is reported in the relevant item in the profit and loss account. The amount of this

the loss is the difference between the valuation at acquisition and existing

fair value, taking into account the previous reported losses of

the write-down.



section 68a



Valuation differences in the application of the fair value of the non-

tangible fixed assets



(1) Accounting units valued non-operating tangible fixed assets

fair value according to the law governing the activity of investment

companies and investment funds. Changes to the valuation of this property is

shown in the appropriate entry in liabilities. When the loss of this asset result

change reports in the appropriate item in the profit and loss account.



(2) in the event that there is a permanent reduction in the value of the non-

tangible fixed assets, this reduction in value

the relevant item in the profit and loss account.



§ 69



The method of valuation by equivalents



(1) an entity may share reported in items 7. Participation with the

significant influence "and" 8. Participation with decisive influence "to appreciate the

equivalences.



(2) the Goodwill included in the acquisition cost in a fixed

intangible assets and the valuation of the share is then:



and the cutbacks on shares received) on pretax profit, or

the other received contributions from divisions and



(b) the increase of the market share) profit or loss of the cutbacks of the controlled

the person or persons under the significant influence that arose after the date of entry into

share, and



(c) reduced or improved on) shares on changes in equity

controlled by the person or persons under significant influence, not included

in the profit and loss account controlled by the person or persons under substantial

the influence of.



(3) the entity recognises a share of the balance sheet date or to another

the time of the award and uses data on equity

the company, which claims a decisive or significant influence. Accounting

the unit is required to use the data about the equity of the company to

same time, as is the moment for which participation appreciates. If

the company, in which the entity applies a critical or

significant influence, is not the same as the balance sheet date, the accounting unit for the

Awards participation data on use of the company's capital, which


preceding the moment of awards not more than three months. Differences from this

the awards are recognised in the profit and loss account.



(4) the amount by which the share of the profit from appreciation of equivalences included accounting

Unit to the profit and loss account exceeds the received profit shares,

where appropriate, the other received contributions from distribution, converts in the distribution

profit accounting unit to the reserve fund. For the valuation of the share

equivalences apply business unit data from accounts controlled by the

the person or persons under significant influence.



(5) the unit will appreciate the share of zero, if the share of the accounting unit

the losses of the company, in which the decisive or significant

impact, is equal to or greater than the valuation of the participation in the accounting

unit. If the accounting unit on the basis of the guarantee or the control contract

required to offset the negative equity of the company, in which the

apply critical or substantial influence, shall constitute a reserve.



section 70



Valuation differences in the application of the fair value of derivatives



(1) the fair value of the derivative is defined as the market value (hereinafter referred to as

"market price"), renowned for the date of determination of the fair value. If there is a

derivative admitted to trading on a regulated market, the market price

the price on this market, which is traded at the time of the award. In

If the regulated market at the time the award is not working, the

the price valid on the last working day preceding the time of valuation.

If no market price is available, the accounting unit for the awards

the derivative of a qualified estimate. The determination of the market price of the derivative or its

components by qualified estimate may be derived from the accounting unit

similar derivative or its components, for which the market price is known.



(2) hedging derivatives, for which the method is applied to ensure

the real value, the value of the awards presented at the time of

Award in the statement of profit and loss.



(3) for hedging derivatives, for which the method is applied to ensure

cash flows are valuation differences relating to the provided

the risk presented in the entry. Gains or losses from the valuation of the

hedging derivatives are recognised in the statement of profit and loss in the

same periods, when they are in the statement of profit or loss reported

costs or revenues associated with the provided tool. If as a result of

secured transaction is subsequently expected to report non-financial

assets, non-financial obligation or undertaking, for which the solid is

ensure the fair value, may be related gains or losses

shown together with the non-financial asset or liability.



(4) for hedging derivatives, for which the method is applied to ensure clean

investments associated with foreign-currency holdings with a controlling or substantial

the influence of the valuation differences are related to the currency risk,

shown in the appropriate entry in liabilities. In the statement of profit and loss are

reported in the same period, which are recognized in the statement of profit and loss

costs or revenues associated with weight loss provided by net investment in

foreign currency holdings.



(5) For hedging derivative is considered to be a derivative of, which at the same time meets the

the following terms and conditions:



and corresponds to the strategy of the business unit) in risk management,



(b)) at the beginning of the hedge relationship is formally documented

the accounting record; the documentation includes identification of the outsourced

items and hedging instruments, the precise definition of the risk which is

the subject of ensuring access to the detection and proof of effectiveness

ensure,



(c) ensure effective;) ensure it is effective, if at the beginning of

and in the course of the hedging relationship, the changes in the fair value, or

cash flow hedge instruments corresponding to the provided

risk, where applicable, the total changes in fair values or cash flows

hedging instruments in the range of 80 per cent up to one hundred twenty

five percent of the changes in fair values or cash flows of hedged

items matching provided at risk. The accounting unit detects,

whether the hedge is effective at the beginning of the collateral and at least

build time proper, exceptional and interim financial statements and the

build time statements.



(6) a derivative of the tagged entity for the agreed in order to ensure

that does not meet any of the conditions referred to in paragraph 5, is not

the hedging derivative in accordance with this regulation.



(7) a derivative that is not designated by the entity as agreed to

reinsurance is known as derivative trading and valuation differences

are recognised in the profit and loss account, at least to the time of the Assembly

proper, emergency or interim financial statements; a derivative is

does not constitute a contractual relationship, whose subject is the purchase, sale or use of

commodities and is expected to meet the delivery of commodities.



section 71



The definition of costs associated with the acquisition of intangible and

tangible fixed assets and inventory



For the definition of the costs associated with the acquisition of intangible

and tangible fixed assets, tangible immovable property and inventory used

the accounting unit adequately the provisions of the Decree No. 500/2002 Coll., which

implementing some provisions of Act No. 563/1991 Coll., on accounting,

in the wording of later regulations, for accounting units, which are

business relation in the system of double-entry accounting, in the wording of the

amended.



section 72



The definition of costs associated with the acquisition of receivables



Part of the purchase price claims are direct costs with the acquisition

related, for example, the cost of the expert valuation of the purchased

Receivables, rewards the lawyers and commissions.



§ 72a



Valuation differences in the application of the fair value of receivables, which

the accounting unit acquired and designated to trading



Changes in the fair value of the debt, which the accounting unit acquired and identified

to trading shall be shown in the appropriate entry in the profit and loss account.



section 73



Valuation differences in the application of fair value in converting accounting

Unit



For value differences in the application of fair value in converting apply

the accounting unit adequately the provisions of the Decree No. 500/2002 Coll., which

implementing some provisions of Act No. 563/1991 Coll., on accounting,

in the wording of later regulations, for accounting units, which are

business relation in the system of double-entry accounting.



§ 74



The process of creating and applying adjustments



(1) adjustments are created only when the transitional impairment

the property, which is shown based on the inventory. When the inventory

assessing the amount and justification of value adjustments.



(2) adjustments are not created for the property, which is in accordance with section 27 of the

the law recognises the fair value or equivalences.



(3) the Creation of the provision is recognised in the corresponding item in the income statement

and loss of use of the provision is recorded together with the costs or

the losses associated with the loss of assets in the statement of profit and loss. Separately,

with the dissolution of the adjusting entries for shows not needed, which was

created in previous accounting periods.



(4) the accounts of assets denominated in foreign currency are adjustments in the

This foreign currency. Exchange differences are recognised as well as exchange rate differences

of the valuation of the assets to which they relate.



(5) a provision shall not create a value greater than the value of the

the assets in the accounts. Use the adjustments may not be higher than the

the overall creation of adjusting entries.



§ 75



Asset depreciation



(1) intangible assets and tangible fixed assets odpisovaný

are depreciated from the awards provided for in section 25 of the Act in the course of its

the use of the. The progress of depreciation can be expressed otherwise than in time,

for example, the performances.



(2) the Goodwill, which is recorded under the heading "9b) Goodwill",

systematically depreciated during the period of use of the property to which the

applies. If you cannot determine the use of the said assets, depreciated

with goodwill for a maximum period of five years.



(3) other intangible assets, which are recorded under the heading "9.

Intangible fixed assets "and is not listed in paragraphs 2 and 3, the

depreciated over the period of application provided for indirectly on the basis of the best

estimate in accordance with the depreciation plan of the accounting unit. Apply a rebuttable

the presumption, that the period of application of the other intangible

assets shall not exceed twenty years from the time when this property

to use.



(4) unless otherwise provided, in the details of the asset depreciation

the entity shall apply mutatis mutandis the provisions of Decree No. 500/2002 Coll.

implementing certain provisions of Act No. 563/1991 Coll., on the

accounting, as amended, for the accounting unit, which

business relation are double-entry accounting system.



(5) in accordance with this provision, the claims are not depreciated.



(6) non-operating tangible fixed assets in accordance with section 27 of the Act

valued at fair value, with the neodpisuje.



§ 76



The process of creating and using reserves



(1) the provisions are intended to cover debts or expenses referred to in section 26 of the Act,

for which purpose is known, it is likely or certain to be incurred, but

as a rule, the amount or the date on which they will arise.



(2) an entity may use the reserve only for the purposes for which it was

created.



(3) the creation of reserves is reported in the appropriate entry in the income statement

the loss, the use of reserves is recorded together with the costs or losses,

on the cover of the reserve have been created in the appropriate entry in the statement of

profit and loss account. The entity shall not form and use the reserve directly

in favor and at the expense of the relevant debt account. Be reported separately

the dissolution of the reserve for not needed, which was created in the past

accounting periods.



(4) reserve Balances are transferred to the following accounting period.



(5) Provision may not have active balance.



(6) the Court shall constitute a reserve unit in the currency in which assumes that occurs

the performance. Unable to determine the expected currency transactions shall constitute a reserve in

Czech Crowns. If you are in a foreign currency, exchange rate differences

are reported as well as exchange rate differences from other debt.



(7) Reserve is the subject of book inventory and inventory is assessed

its amount and justification.




(8) it is not possible to use the Reserves to modify the amount of the valuation of assets.



(9) provision shall constitute the coverage of general banking risks and other

the risks. For these purposes, use funds made up of profit distribution accounting

units or from other sources.



(10) the Pension of company per cultivated by them transformed funds

shall constitute a reserve for debts arising from contracts of supplementary pension insurance in the

accounting transformed the funds. Of making the reserve pension

the company behind her managed transformed the Fund determined on the basis

actuarial present value of the pension commitments disbursements

insurance sum minus the resources registered in favour of the beneficiaries

Board. The current value of commitments payments means the discounted

value of future net withdrawals of money that will be required for the settlement of

debt relief under the pension plan.



§ 77



The clearing



A ban on mutual settlement shall not be



and the set-off of amounts):



1. the values of the collateral of the loan with a loan provided or

similar claims,



2. credit notes or refunds relating to specific cost,

where applicable, revenue items and pertaining to the accounting period, in

where the cargo has been recovered, the yield, if applicable,



3. the arrears and overpayments of taxes on income, indirect taxes and fees, and

in the framework of the same kind of tax or fee, and the same tax administrator

or charge,



4. cash deficits and surpluses, if it is proven by their mutual

link (replacement value), on the basis of the decision of the competent authorities

the business unit



5. exchange differences,



6. differences from changes in the fair value of the individual financial instruments in

within the accounting period,



(b) accounting method of sale) of financial assets or the assumption of the financial

the commitments, which is included in the cost or revenue, the difference between

the sales price and valuation in accounting at the time of the trade, or

the settlement of sales; This method is referred to as the net way.



§ 78



The deferred tax method



(1) the calculation of deferred taxes is based on the liability method based on

the balance sheet approach. The liability method means the procedure, when the deferred

tax in relation to the results recorded in the accounts will be

applied in a later period, and therefore will be used in the calculation of the rate of

income tax in effect in the period in which the tax debt or

the claim applied. If the tax rate is not known, the

rate valid in the next accounting period.



(2) balance sheet approach means that the undertaking referred to in paragraph 1, the method

based on the temporary differences, which are the differences between the tax

the base of an asset or liability and the amount of the asset or liability. Tax

the base of an asset or liability is the value of these assets, or

deductible for tax purposes in the future.



(3) deferred tax asset or deferred tax debt is found as

the product of the resulting difference and the income tax rate, which is set

the Act on income taxes.



(4) when a change in tax rates is calculated deferred tax assets and

deferred tax liabilities shall be converted at the rate applicable under the law on

income tax for the period in which the tax asset is realized

or deferred tax debt, and the difference is shown in the appropriate entry

the profit and loss account.



(5) the business unit recorded deferred tax debt and deferred

the tax claim, having regard to the provisions of section 25 of the Act.



(6) the Deferred tax debt "means the amount of income tax to be paid in

the next periods in respect of taxable temporary differences.



(7) Deferred tax receivables ' means the amount of income tax

claimed in the next periods of the title:



and deductible temporary differences),



(b) transferred the unused tax losses),



(c)) of the converted unused tax deductions.



section 79



The method of exchange rate differences



(1) exchange differences arising from the translation of assets and liabilities expressed in

foreign currencies to the Czech currency are reported in the appropriate entry in the income statement and

the losses.



(2) exchange differences arising from the translation of net investments

foreign-currency holdings with a controlling or substantial influence expressed

in foreign currencies to the Czech currency and exchange rate differences arising from the conversion of

financial liabilities denominated in foreign currencies to the Czech currency, which

the business unit provides against the currency risk of net investment in

Foreign participating interests or substantial influence, are reported

in the appropriate entry in liabilities. In the statement of profit and loss is taken up in the

the loss of these holdings.



(3) the exchange differences arising from the translation of financial assets or liabilities

denominated in foreign currencies to the Czech currency, which the accounting unit

ensures against currency risk resulting from the Treaty, which is not

recognised as assets or liabilities, but in order to bind both parties and

containing all significant conditions, including determining the quantities, prices,

term of implementation, sanctions for non-compliance with the conditions to be reported unless

about derivatives, under the relevant heading of liabilities, and that, until they become

part of valuation of assets or liabilities incurred on the basis of the above

the Treaty and declared in the respective items of the assets and liabilities.



(4) exchange rate differences arising from the translation of financial assets or liabilities

denominated in foreign currencies to the Czech currency, which the accounting unit

ensures against currency risk resulting from expected future

yet Uncontracted, whose realization is highly

likely to be reported, unless the derivatives in the appropriate entry

liabilities, and that, until they become a part of the valuation of assets, or

obligations arising from the anticipated future transactions. In the event that the

the expected future transactions, the entity shall recognise these accounting unit

Exchange rate differences in the statement of profit and loss.



(5) the exchange differences arising from the conversion of the shares or participation certificates

denominated in foreign currencies to the Czech currency valued at fair value

against the accounts of the costs or revenues and available for sale are recorded together with the

by changing their real value.



(6) exchange rate differences arising from the conversion of the participation interests or

significant influence expressed in foreign currencies to the Czech currency, which

appreciate the equivalences, recorded together with the change of valuation by equivalents.



§ 80



Repurchase transactions



(1) the Repo trade means a repo or reverse repo.



(2) provision of Repem means financial assets, other than cash,

for cash or any other form of payment with the current commitment to adopt this

financial assets to the exact date, for an amount equal to the original

cash or other form of payment and interest.



(3) Reverse repem means receipt of financial assets, other than

cash for cash or any other form of payment with the current commitment

to provide this financial assets to the exact date for the amount equal to the

converted to cash or other form of payment and interest.



(4) as a repo trade shows:



and) classic repo, which means the acceptance of the loan with the lock

the transfer of a financial asset and a classic reverse repo, which means

the provision of credit to lock the transfer of a financial asset,



(b) lease securities secured) by the transfer of cash or other

in the form of remuneration,



(c) a sale of securities) at the same time the agreed retroactive purchase and purchase

securities at the same time the agreed return sales.



(5) Collateral as a financial asset under granted remains in

the assets and the business unit it shows in the same item of assets where

It has been reported before in the way of using the existing under

the valuation. At the same time, the accounting unit for classical repo transactions, the sale of valuable

the paper is simultaneously negotiated the purchase and provision of security

the loaner secured the transfer of cash in loan liabilities of the adopted reports.



(6) Collateral as a financial asset received in reverse under the

build time proper, emergency or interim financial statements

recorded at fair value in the appropriate off-balance sheet item. In

off-balance sheet items not collateral, which is the subject of the

short sale; This sale is recorded in the appropriate entry in liabilities.

At the same time, the accounting unit for the classical reverse repo transactions, the purchase of a security

the paper also agreed the sale and admission

the loaner secured the transfer of cash in assets reports provided by the

the loan.



PART THE FIFTH



THE CONSOLIDATED FINANCIAL STATEMENTS



TITLE I OF THE



HOW TO INCLUDE THE BUSINESS UNITS TO THE CONSOLIDATED GROUP



§ 81



cancelled



section 81a



cancelled



TITLE II



THE CONSOLIDATION METHOD



section 82



(1) the consolidation is carried out in a manner directly or after consolidation

different levels of partial units. Direct consolidation means

consolidation of all business units at once, without the use of

the consolidated accounts drawn up, where appropriate, for the partial units.



(2) after each level of Consolidation means that gradually

the consolidated accounts are drawn up by lower units, which then

enter into the consolidated accounts of the higher units.



(3) when drawing up the consolidated accounts, the methods are used:



and full consolidation) which shall apply to the inclusion in the consolidated financial

units in the consolidated accounts,



(b) the proportional consolidation that) is used when the inclusion of business units

under the joint influence of, in the consolidated accounts,



(c)), that the consolidation of equivalences is used when the inclusion of the financial

units associated to the consolidated financial statements.



(4) the full consolidation Method incorporates balance sheet items and profit and

the loss of accounts of consolidated units in full,

after their eventual elimination, reclassification and editing, to the balance sheet and

the profit and loss of the consolidating accounting unit.



(5) the proportionate consolidation Method incorporates balance sheet items and profit

and loss of business units under the joint influence of the pro rata

the corresponding share of the consolidating accounting unit on equity

These business units after their possible exclusion, reclassification and

the adjustments to the balance sheet and the profit and loss of the consolidating accounting

unit.



(6) the Method of consolidation means consolidating equivalences participation Awards


the business units of the business unit associated with the amount of the share of the

equity, after possible reclassification and editing individual

the items of the financial statements.



(7) for the business units, which have the obligation to submit to the Assembly

the consolidated financial statements, you can change the consolidation method

only in exceptional cases. Such an amendment shall specify the entity in

the annex to the financial statements on the grounds and a statement of its effect on the

assets, liabilities and the financial situation of the entities included in the

the consolidated financial statements.



(8) the Reclassification means such operations in the accounts of the accounting

units entering the consolidation on the basis of which it is possible to

assign to each other in the process of consolidation of the consistent items and add them.

Editing means the operations to the reconciliation of the accounting methods in the framework of the

consolidation in cases where different methods would substantially

influenced the view of the valuation of assets and liabilities in the consolidated financial

statements and the reported result.



(9) the exclusion means such operations, which will allow

the consolidated financial statements did not contain mutual transactions that

have been made in the consolidation of the accounting units. In particular,

mutual receivables and debts paid, received and profit shares, gifts

and other operations between business units, which have a significant impact on the

the consolidated result.



TITLE III



THE ARRANGEMENT AND MARKING OF THE ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS AND

THE DEFINITION OF THE FIELDS OF THIS STATEMENT



section 83



(1) the consolidated financial statements comprise the balance sheet, profit and loss statement and the

Annex. Included in the consolidated financial statements is the overview of the changes

the equity capital.



(2) consolidated financial statements are based on Information from the financial statements

the consolidating accounting unit, consolidated entities, accounting

units under the joint influence of the accounting units associated with,

the consolidated accounts of the sub units, and other data

provide a consolidated unit, the business unit under a common

the influence and the business unit associated with the consolidating accounting unit. These

accounting records and documents are safe for safekeeping

the consolidated financial statements.



(3) consolidated financial statements the documents an overview about how to

the transformation of the accounts accounting units, which have the obligation to

submit to the consolidated financial statements. This overview is

the written record and store for safe-keeping of the consolidated

the shutter.



(4) for organizing items in the consolidated financial statements and their

content definition shall apply to the arrangement and the definition of content items

the financial statements in accordance with § 3 (1). 2, 3 and 5 with items that

resulting from the consolidation.



§ 84



Consolidated balance sheet



(1) it is stated in the consolidated balance sheet assets in net amounts

separately, for the current financial year and for the previous accounting period. The amount of liabilities

are reported for the current financial year and the previous accounting period.



(2) the balance sheet, in accordance with the consolidation method used by items



and) positive consolidation difference,



(b)), the negative consolidation difference



(c)) minority equity,



(d)) Minority share capital



e) Minority capital funds,



(f)) Minority profit funds including the retained earnings and the outstanding

losses of previous years,



(g)) Minority result for the current period,



h) securities and investments in equivalence,



I) Consolidation Reserve Fund,



j) share of the profit or loss in equivalence.



(3) an appropriation of a minority result for the current period

includes the share of the profit or loss for the period, which is the responsibility of

minority shareholders or partners.



(4) the share of the result Item in the equivalence provides market share

the consolidating accounting unit on the result of the current financial

the period of the person under the significant influence of the share of the consolidating accounting

the drive to the capital of the person under the significant influence of the moment

the acquisition of the participation.



§ 85



The consolidated profit and loss statement



(1) in the consolidated profit and loss account shall indicate the amount of the costs and

revenue separately for the current financial year and for the previous accounting period.



(2) the statement of profit and loss make up



and the cost of items) in a positive consolidation difference,



(b)) in the revenue items of the clearing negative consolidation

the difference,



(c)) of the minority interests in the profit or loss on a share of the result

management of equivalence, in accordance with the methods used for consolidation.



§ 86



The content definition of the annex in the consolidated financial statements



(1) the annex to the consolidated financial statements in contains information

required under section 54, section 55 to 57, as appropriate, in order to assess the

the consolidated Group's financial situation, with the modifications resulting from the

the consolidation methods used under section 82, paragraph. 1 and methods of consolidation

in accordance with section 82, paragraph. 3 in comparison with the financial statements, including the following adjustments:



and when placing transactions between) related parties are excluded operations

between related parties, which are included in the consolidation, and that

from the consolidation excluded,



(b)) when marketing the average number of employees during the accounting period

specifically lists the average number of employees, which employ accounting

the unit consolidated using the proportionate consolidation method,



(c) the amounts of remuneration for marketing), backups, loaners, závdavků and other

the claims are given only the amounts granted by the consolidating accounting

Unit and controlled by persons of the persons referred to in section 54, paragraph. 5 (a).

(b)), and (c)).



(2) the consolidating accounting unit in the annex, in particular on:



and consolidation method), pursuant to section 82, paragraph. 1, and the methods used for the consolidation of the

in accordance with section 82, paragraph. 4,



(b) the business name and seat) consolidated units included

in the consolidated entity with an indication of the proportion of capital in these

business units held by other entities than the consolidating

the company or persons acting on their own behalf, but on behalf of

These business units; also indicate the grounds on which the

become a controlling person,



(c) the business name and seat) consolidated units

not included in the consolidated Group, including the reasons for their non-inclusion with

an indication of the proportion of capital in those business units

held by persons other than the consolidating accounting unit,



(d) the business name and registered office) business units, which are associated with

included in the consolidated financial statements, indicating the market share of their

own capital, which holds business units included in the consolidation

or a person acting in his own name but on behalf of those accounting

units,



(e) the trade name and Head Office) business units, which are not associated with

included in the consolidated financial statements, including an indication of the reason for the

not included,



(f) the business name and registered office) business units under the joint influence of the

included in the consolidated financial statements, indicating the market share of their

capital, which holds business units included in the consolidation or by persons

acting in his own name but on behalf of those accounting units; further

shall state the reasons on which it is executing a common effect,



(g) the business name and registered office) business units, which are not listed below

(b) to (f))), in which the consolidating accounting unit itself or

through a person acting in his own name on behalf of a percentage

the share capital of less than 20; Enter the amount of the share of the

equity, including the total amount of own funds, the amount of the

results for the last financial year the following accounting

units; This information may not be listed, unless the accounting

drive significant in terms of the submission of the faithful and fair image of the subject

accounting and financial situation in the consolidated accounts; information

on the equity and the results also excluded,

If they are not published and where the proportion of the consolidating accounting unit on

equity, directly or through other business units

less than 50 percent.



(3) the entity does not information referred to in paragraph 2, if these

information by its nature seriously impair any business unit,

that concern; information about the omission of such information shall always be indicated in

the annex to the consolidated financial statements.



TITLE IV



cancelled



§ 87



cancelled



PART SIX



TRANSITIONAL AND FINAL PROVISIONS



section 88



(1) the provisions of this Ordinance shall not apply to the financial statements and

the consolidated financial statements for the accounting year commenced before

effect of this Ordinance.



(2) the item "9. Intangible fixed assets "and" 10. Tangible fixed

the assets also include a long-term "intangible and tangible assets and technical

evaluation included in these items in the awards before the entry into force of

This order, until the disposal of the asset.



§ 89



The effectiveness of the



This Decree shall take effect on 1 January 2005. January 1, 2003.



Minister:



MSC. in r. Sobotka.



Annex 1



The arrangement of the items of the balance sheet and their identification



ASSETS



1. Cash in hand and deposits with central banks



2. Treasury bills and other securities accepted

Central Bank to refinance



in:



and governmental institutions) issued by the



(b)) other



3. Receivables from banks and credit unions



in:



a) repayable on demand



(b)) other receivables



4. Receivables from clients-members of credit unions



in:



a) repayable on demand



(b)) other receivables



5. Debt securities



in:



and governmental institutions) issued by the



(b)) issued by other persons



6. the shares, units and other investments



7. Participate with substantial influence of which:



in banks



8. Participating interests



of which: in banks



9. intangible fixed assets



of which:



(b)) goodwill



10. tangible fixed assets



of which: land and buildings for operating activities



11. Other assets



12. Claims of subscribed capital



13. Costs and accrued income



Total assets



LIABILITIES



1. Liabilities to banks and cooperative savings associations



in:



a) repayable on demand




(b)) other liabilities



2. Amounts owed to customers-cooperative savings association's members



in:



a) repayable on demand



(b)) other liabilities



3. Payables from debt securities



in:



and) debt securities issued



(b)) other Payables from debt securities



4. Other liabilities



5. income and accrued expenses



6. reserves



in:



and) for pensions and similar obligations



(b)) on tax



(c)) the other



7. Subordinated liabilities



8. Share capital



of which:



a) the paid-up share capital



(b))



9. Share premium



10. Reserve funds and other funds from profit



in:



and) mandatory reserve funds and risk funds



(b)) other reserves



(c)) other funds from profit



11. revaluation reserve



12. Capital funds



13. Value differences



of which:



and) of assets and liabilities



(b)) from hedging derivatives



(c)) from the conversion of participation



14. Profit or loss brought forward from the previous period



15. profit or loss for the accounting period



Liabilities total



Off-balance sheet items



1. Provided pledges and guarantees



2. Provided pledges



3. receivables from spot transactions



4. Accounts receivable from futures operations



5. receivables from options



6. The written-off receivables



7. the value passed into the custody, administration and deposit



8. The values passed to the management of



9. the Adopted commitments and guarantees



10. Pledges and to ensure



11. Commitments from spot transactions



12. Obligations of solid futures operations



13. the obligations of the options



14. the values taken into custody, administration and deposit



15. the values taken to management



Annex 2



The layout of the profit and loss and their labelling



1. Interest receivable and similar income



of which: interest expense from debt securities



2. Interest payable and similar charges



of which: interest expense from debt securities



3. income from stocks and shares



in:



and) income from participating interests with significant influence



b) income from participating interests with controlling influence



(c)) other income from stocks and shares



4. income from fees and commissions



5. The costs of fees and commissions



6. profit or loss from financial operations



7. other operating income



8. Other operating expenses



9. Administrative costs



in:



and) staff costs



of which: aa) wages and salaries



AB) social and health insurance



(b)) other administrative expenses



10. value adjustments in tangible and

intangible fixed assets



11. Depreciation, the creation and use of reserves and adjusting entries to the long-term

tangible and intangible fixed assets



12. value adjustments and provisions for receivables and guarantees,

revenue from previously written-off loans



13. depreciation, the creation and use of adjustments and provisions for receivables and

the guarantees



14. value adjustments, participating interests and shares

the influence of the



15. The loss from the transfer of participation with controlling and substantial influence, creation

and the use of provisioning, participating interests and shares

the influence of the



16. The dissolution of other reserves



17. The creation and use of other reserves



18. Share of profit or loss of the participation interests or

significant influence



19. profit or loss for the accounting period from ordinary activities before tax



20. extraordinary income



21. Extraordinary costs



22. profit or loss for the accounting period from extraordinary activities before

tax



23. Income tax



24. profit or loss for the financial year after taxation



Annex 3



Statement of changes in equity

Basic Custom Emission Provisions. Capital. Revaluation reserve on translation. Total Profit

the capital shares of the premium funds funds differences (loss)

------------------------------------------------------------------------------------------------------------------------



Balance at 1.1. 20xx



Changes in accounting methods



Repair of essential errors



Exchange rate differences and valuation differences not included in HV



Net profit/loss for the accounting period



Profit shares



Transfers to funds



The use of the funds



The share issue



The reduction of share capital



Purchases of own shares



Other changes



The balance of 31.12. 20xx



Balance at 1.1. 20YY



Changes in accounting methods



Repair of essential errors



Exchange rate differences and valuation differences not included in HV



Net profit/loss for the accounting period



Profit shares



Transfers to funds



The use of the funds



The share issue



The reduction of share capital



Purchases of own shares



Other changes



The balance of 31.12. 20YY



Annex 4



Indicative chart of accounts



Account coding No. 0-Settlement relations of the Czech National Bank (only in Czech

National Bank)



01 of the monetary claims



02 monetary liabilities



Account coding No. 1-Cash, bank accounts, liabilities from short sales



11 Cash values



12 Deposits, loans and other payables and receivables from central banks



13 Deposits, loans and other payables and receivables from other banks



14 deposits of credit unions (credit unions)



15 Loans credit unions (credit unions)



16 Commitments from other values



17 Liabilities from securities



Account coding No. 2-receivables and liabilities from financial activities of selected



20 the specific agenda of the Czech National Bank (Czech National Bank)



21 Standard claims



22 deposits



Received 23 loans



24 Tracked and non-performing receivables



25 Agenda of credentials (Československá obchodní banka)



26 Issued short-term securities



27 assigned receivables and liabilities



the 28 members of the deposits and loans credit unions (credit unions)



29 showdown with the authorities of the State and similar bodies (only Czech national

Bank)



Account coding No. 3-securities, derivatives, and other receivables and Payables

temporary accounts



31 fixed term operations



32 assets and liabilities of the collection and settlement of



33 Branches and dealerships



34 Other receivables and Payables



35 time resolution, transitory accounts, account



36 securities and other investments



37 receivables and liabilities from securities trading and emissions

own securities, liabilities from pension insurance,

retirement savings or supplementary pension savings



38 securities measured at fair value through profit or

the proceeds



39 Options



Account coding No. 4-intangible, tangible assets,

participation securities held-to-maturity and other long-term financial

investments, foreign branches and dealerships



41 long-term financial investments



42 Foreign affiliates and management



43 tangible fixed assets and acquisitions of tangible fixed assets



47 acquisition of intangible fixed assets and intangible fixed

property



48 Stocks



Account coding No. 5-capital accounts, long-term liabilities and closing accounts



50 Grants and similar resources



52 Issued long-term securities



53 Child financial obligations



54 Reserve



55 reserve funds and other funds from profit



56 capital and capital funds



57 the converted result



58 Closing accounts



59 the economic result in the approval procedure



Account coding No. 6-the cost of



61 the costs of financial activities



63 administrative costs



65 creation of reserves and adjustments



66 other operating costs



67 extraordinary costs



68 income tax



Ic cost 69



Account coding No. 7-revenue



71 Revenue from financial activities



75 the use of reserves and adjusting entries



76 other operating income



77 extraordinary income



79 Internal Revenue



Account coding No. 8-internal accounting



Account coding No. 9-off-balance sheet accounts



91 the claims and liabilities of the commitment of loans and leases



92 receivables and liabilities from guarantees



93 claims and liabilities of credit



94 receivables and Payables from spot transactions



95 receivables and liabilities from futures operations



96 receivables and liabilities from option transactions



97 the claims and liabilities of pledges and commitments of the collateral



98 claims and liabilities of the values in the custody, management, and storage of

managed values



99 and Transitory accounts



Selected provisions of the novel



Article II of the Decree No. 473/2003 Coll.



Transitional provisions



1. unless otherwise provided for in point 2, the provisions of this Ordinance,

do not apply to the financial statements and the consolidated financial statements

for the accounting period commenced before the effect of this order.



2. The provisions of article. I, point 99 business unit may also be used for

the financial statements for the accounting year commenced 1. January 2003 and

at a later time.



3. In the 1. day of the accounting period starting 1. January 2004 and later

adjustments for receivables, which the accounting unit acquired in the accounting

the periods prior to 1. January 2004 and identified to trading, dissolved in

benefit income. The reduction of the value of these receivables expressed

through the adjustments is recorded as a reduction of the value of the

the claims against the heading "14. Profit or loss brought forward

the previous period ".



4. Investment Fund and a pension fund in non-depreciation

tangible fixed assets acquired up to 31 December 2006. in December 2003 the Court

the period starting 1. January 2004 and later does not continue. The existing accumulated depreciation

dealing with the entry "10. Tangible fixed assets "without affecting the

the result of the management accounting unit.



Article II of the Decree No. 545/2004 Sb.



Transitional provisions



1. From 1 January 2005. January 1, 2005, the securities available for sale are considered

Securities and securities held for trading are

considered to be securities measured at fair value through profit

or revenue. The entity is entitled to 1. January 2005 do

the movement of a group of securities available for sale securities group

securities valued at fair value through profit or loss.

The entity is entitled to 1. January 2005 to these groups

Securities and debt securities acquired in primary emissions

not intended for trading, traded on a regulated market.



2. Investment Fund, pension fund or mutual fund managed

investment company reports under the heading "14. Retained earnings or

loss brought forward from the previous period "in the first day of the accounting period


additional 1. January 2005 and later changes in the fair value of the securities,

changes in the fair value of derivatives, changes in the fair value of the secured items

assets and liabilities and foreign exchange differences which have been reported by

balance sheet items and will be under section 68 and 70 of the Decree No 501/2002 Coll.,

implementing certain provisions of Act No. 563/1991 Coll., on the

accounting, as amended, for the accounting unit, which

are banks and other financial institutions, as amended by Decree No.

473/2003 Coll., as amended, effective from the date of entry into force of this order

reported through the items of the profit and loss account.



Article II of the Decree No. 398/2005 Sb.



Transitional provisions



1. The provisions of article. I, points 10 to 17 shall apply the accounting unit for the Assembly

the consolidated financial statements for the accounting year commenced 1. January 2005 and

at a later time.



2. the provisions of paragraph 1 shall not apply to the consolidated accounts no longer

built before the entry into force of this Decree.



Article. (II) Decree No. 350/2007 Sb.



Transitional provisions



1. The provisions of this Ordinance shall apply the accounting unit for the first time in accounting

periods beginning 1. January 2008 and later, if it is not in the point 2

unless otherwise provided for.



2. The provisions of article. I, point 36 in § 86, paragraph. 1 (a). and) apply

the accounting unit for the financial statements and the consolidated financial statements

linked to the 29. June 2008 and later.



Article. (II) Decree No 470/2008 Sb.



Transitional provisions



1. The provisions of this Ordinance shall apply for the first time in the accounting business unit

the period starting 1. January 2009 and later, if it is not provided for in point 2

otherwise.



2. The provisions of article. I, point 2, shall apply the accounting unit for the financial statements

compiled after 1. January 2009 and later.



3. Formation expenses to be reported prior to the effect of this order in the assets

under the heading "9. Intangible fixed assets "to write off the business unit

the amount of the purchase price no later than 31 December 2006. December 2009. Information about the

the impact on the profit and loss account shall indicate the accounting unit in the annex to the financial

the shutter.



Article. (II) Decree No. 420/2010 Sb.



Transitional provisions



1. the provisions of Decree No. 501/2002 Coll., as amended, effective from the date of acquisition

the effectiveness of this Ordinance, shall apply for the first time in the accounting period, which

began in 2011 or later, unless otherwise provided for in point 2.



2. The provisions of section 2 (2). 5, § 81 to 86 of the Decree No 501/2002 Coll., in

the texts of the effective date of the entry into force of this order, shall first apply

When preparing the consolidated financial statements for the accounting period, which

began in the year 2010 or later.



Article. (II) Decree No. 468/2013 Sb.



The transitional provisions of the



The provisions of Decree No. 501/2002 Coll., as amended, effective from the date of acquisition

the effectiveness of this Ordinance, shall apply for the first time in the current accounting period

1 January 2014 and later.



Article. (II) Decree No. 251/2015 Sb.



The transitional provisions of the



The provisions of Decree No. 501/2002 Coll., as amended, effective from the date of acquisition

the effectiveness of this Ordinance, shall apply for the first time in years, which

started on 1 January. January 2016 or later.



1) of the Council directive of 8 March. December 1986 on the annual accounts and

consolidated accounts of banks and other financial

institutions (86/635/EEC).



Directive of the European Parliament and of the Council of 13/34/EC of 26 April 1999. June 2013

on the annual accounts, consolidated accounts and

related reports of certain types of companies, amending Directive

European Parliament and Council Directive 2006/43/EC and repealing Council directives

78/660/EEC and 83/349/EEC.



2) European Parliament and Council Regulation (EC) No 1606/2002 of 19 November 2002.

July 2002 on the application of international accounting standards, as amended by

Regulation of the European Parliament and of the Council (EC) No 297/2008.



6) Act No. 42/1994 Coll. on supplementary pension insurance with State contribution

and on amendments to certain acts related to its introduction, in the text of the

amended.



7) section 16 of Act No. 189/2004 Sb.



10) § 163a of the commercial code, as amended.



section 12, paragraph 11). 2 of Act No. 248/1992 Coll., as amended.



12) section 129 of the Act No. 256/2004 Coll.



13) section 25 and 26 of Act No. 248/1992 Coll., as amended.



18 d) § 21. 3 of the Act on accounting.



19 § 1 (a)). and) Act No. 219/1995 Coll. foreign exchange law.



section 67, paragraph 20). 1 and 2, § 217 of the commercial code.



§ 10 (1). 1 of Act No 87/1995 Coll., as amended.



section 19, paragraph 22). 6 of the Act on accounting.