250/2015 Sb.
The DECREE
of 16 June. September 2015,
amending Decree No. 500/2002 Coll., which implements certain
the provisions of Act No. 563/1991 Coll., on accounting, as amended,
regulations for accounting units, which are the business relation
the system of double-entry accounting, in the wording of later regulations
The Ministry of Finance shall determine in accordance with section 37b of paragraph 1. 1 of Act No. 563/1991
Coll., on accounting, as amended by law No 437/2003 Coll. and Act No 304/2008
Coll.:
Article. (I)
Decree No. 500/2002 Coll., which implements certain provisions of the Act
No. 563/1991 Coll., on accounting, as amended, for the accounting
the units that are in the system of double-entry business relation
accounting, as amended by Decree No. 472/2003 Coll., Decree No. 397/2005
Coll., Decree No 349/2007 Coll., Decree No 469/2008 Coll., Decree No.
419/2010 Coll., Decree No. 413/2011 Coll., Decree No. 467/2013 and
Decree No. 293/2014 Sb, is hereby amended as follows:
1. In the introductory part of section 1, the words "the relevant provisions of the European Union" ^ 1a) "
replaced by the words "the relevant provision of the European Union ^ 21), at the same time builds
on the directly applicable European Union regulation ^ 22) ".
Footnote No. 21 and 22:
"21) directive of the European Parliament and of the Council of 13/34/EC of 26 April 1999. June
2013 on 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.
22) 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. ".
Footnote 1 shall be deleted.
2. In article 1 (a). (f)), the words "or parts of it, in particular the organizational folder
or affiliates ' shall be replaced by the words ", branches or other parts of the business
the race ".
3. In article 2 (2). 2, after the words "§ 19a", the words "and 23a" and
the last is deleted.
4. In section 2 (2). 3 the number "26" is replaced by "27", the words ", with the
the exception of the transformation of housing cooperatives, "shall be deleted, the words" the provisions of section
14 "are replaced by the words" § 14a "and the word" simplified "is replaced by
the word "Summary".
5. In section 3, paragraph 3. 1 the words "accounting units under section 2 includes the balance sheet
(balance sheet), statement of profit and loss, attachment, and may include an overview of the
the cash flow statement and statement of changes in equity "are replaced by
the words "it is established section 18 of the Act".
6. In section 3, paragraph 3. 2 and 3, the word "organized", the words "and
marked "and the last sentence shall be deleted.
7. In section 3 of the text at the end of paragraph 4, the words "shall be added; information in it
appear in the same order in which they are recognised in the balance sheet items and
the profit and loss account ".
8. In section 3, paragraph 3. 7, the words "the financial statements in accordance with § 18 paragraph. 3 of the law "
replaced by the words "balance sheet and profit and loss statement (section 3a) and annex v
accounts (section 39 to 39 c), the words "or in a subset of the range"
replaced by the words "or in short" and the last sentence is
repealed.
9. in section 3, the following new section 3a is inserted:
' section 3a
(1) balance sheet the full extent includes all items specified in annex No. 1
to this Decree, and compiles it to an entity that is
and accounting unit)
(b) central accounting unit),
(c)) a small entity, which has the obligation to have a financial statements
a certified auditor, or
d) micro entity, which has the obligation to have a financial statements
Certified Auditor.
(2) the balance sheet in the short range includes
and the items referred to in annex) No 1 of this Decree, and only items
the marked letters and Roman numerals, except for items "C. Ii.1.
Long-term receivables "and" (C) (II). 2. Short-term receivables "and can be
build a small business unit, which does not have the obligation to have a financial
accounts certified by an auditor, or
(b) the entries in annex) No 1 of this Decree, and only items
marked with the letters, and it can build a micro business unit, which
does not have to have accounts certified by an auditor.
(3) the profit and loss account in full extent includes all items by
Annex No 2 or 3 to this Decree and assembles it
and that the accounting unit) is a commercial company, and
(b)) from other business units that
1. a large entity,
2. the central financial unit,
3. a small entity, which has the obligation to have a financial statements
a certified auditor, or
4. micro entity, which has the obligation to have a financial statements
Certified Auditor.
(4) the statement of profit and loss in the short range includes items by
Annex No 2 or 3 to this Decree, and only items marked
Roman numerals, letters and a calculated item, and it can build
small or micro business unit a business unit that
and) is not trading company and
b) has no obligation to have the accounts certified by an auditor.
(5) the annex to the financial statement in the full extent of the includes information
and) under section 39b and 39 and it is made by an entity that is
1. a large entity; This entity shall indicate the additional
information requirements of section 39 c, or
2. the central financial unit,
(b)) under section 39 and 39a and prepare it to an entity that is
1. a small entity, which has the obligation to have a financial statements
a certified auditor, or
2. micro entity, which has the obligation to have a financial statements
Certified Auditor.
(6) the annex to the financial statements in the summary form includes information
pursuant to section 39, and can assemble small and micro business unit accounting
the unit, which does not have an obligation to have the accounts certified by an auditor. ".
10. In section 4, paragraph 4. 2 the words "capital letters of Latin alphabet" are replaced by
the word "letters" and the words "signs" + "and" shall be deleted.
11. Footnote 2 shall be deleted, and that including links to note
under the line.
12. In section 4, paragraph 4. 5 is the number "6" is replaced by "7".
13. In article 4, paragraphs 8 to 10 shall be deleted.
The present paragraph 11 becomes paragraph 8.
14. In section 4, paragraph 4. 8 the words "A.V. 1. The result of the current
the accounting period "shall be replaced by the words" A.V. result ordinary
the accounting period ".
15. In section 6 (1). 1 the words "formation expenses" shall be deleted.
16. In section 6 (1). 3 the letter a) is repealed.
The existing paragraphs (b) to (f))) shall become letters and) to (e)).
17. In section 6 (1). 3 (b). (b)), the words "(a) (b))" shall be replaced by the words
"(a))".
18. In section 6 (1). 3 (b). (c)), the fourth sentence of the "months"
the words "not exceeding 120 months."
19. In section 6 (1). 3 (b). e), the words "individual reference quantity
milk ^ 5bn) "are deleted.
Footnote No. 5b:
"for example, Act No. 5b). 256/2000 Coll., on the State farm
the intervention of the Fund and on the amendment of certain other laws (the law on the State
the agricultural intervention fund), as amended, and
the Government Decree No 196/2005 Coll., on the establishment of certain conditions
the implementation of the premium rights on breeding cows without market milk production,
where appropriate, breeding ewes. ".
20. In section 6 (1). 5, the words "C.i. 6. Other intangible fixed assets "
replaced by the words "C.i. 4. Other intangible assets ".
21. In section 6 (1). 6, the words "C.i. 7. Acquired long-term intangible
the assets "are replaced by the words" (B). 5.2. Acquired long-term intangible
the property ".
22. In section 6 (1). 7, the words "C.i. 8. Prepayments on long-term
intangible assets "shall be replaced by the words" (B). And 5.1. Advance payments for
intangible fixed assets ".
23. In section 7, paragraph 1 reads:
"(1) the item" b. II. 1.1. Land "includes land, regardless of the amount of the
the award, if they are not goods (§ 9 (5)). This item does not contain
parts of the land, which are amortized and recorded as assets or
his part in the item "b. II. 1.2. Construction of the "," (B). II. 4.1. Production units
permanent crops "and" (B) (II). 4.3. Other tangible fixed assets "under the
paragraph 6 (a). a).“.
24. In section 7 (2). 2 the words "(B). II. 2. Construction ' is replaced by ' b. II. 1.2.
The construction ".
25. In section 7 (2). 2 (a). and), the words "regulations, ^ 7)" shall be replaced by the words
"the laws of the ^ 5 d),".
Footnote 7 shall be deleted.
26. In section 7 (2). 3, the words "(B) (II). 3. Separate tangible movable assets and
files of tangible movable assets "shall be replaced by the words" (B). II. 2. Tangible movable
things and their files ".
27. In section 7 (2). 3 (b). (b)), the words "separate tangible movable assets and
files of tangible movable property "shall be replaced by the words" tangible movable assets and
their files ", the words" Separate tangible movable assets and files
tangible movable assets "shall be replaced by the words" Tangible movable assets and their
the files "and the words" (B) (II). 3. Separate tangible movable assets and files
tangible movable assets "shall be replaced by the words" (B). II. 2. Tangible movables
and their files ".
28. In section 7 (2). 4, the words "(B) (II). 4. Perennial crops "
replaced by the words "(B). II. 4.1. Perennial crops ".
29. In section 7 (2). 5, the words "(B). II. 5. Adult animals and their group "
replaced by the words "(B) (II). 4.2. Adult animals and their group ".
30. In section 7 (2). 6, the words "(B) (II). 6. Other tangible fixed assets "
replaced by the words "(B) (II). 4.3. Other long-term tangible assets ", the words
"paragraph. 4 "shall be replaced by the words ' paragraph 4 '. 5 "and the words" (B). II. 2. The construction "
replaced by the words "(B) (II). 1.2. The construction ".
31. In section 7 (2). 7, the words "(B). II. 2. Construction ' is replaced by ' b. II. 1.2.
Construction of the "and the words" (B) (II). 3. Separate tangible movable assets and files
tangible movable assets "shall be replaced by the words" (B). II. 2. Tangible movables
and their files ".
32. In section 7 (2). 8, the words "(B). II. 7. Tangible fixed
the assets "are replaced by the words" (B) (II). 5.2. Tangible fixed
the property ".
33. In section 7 (2). 9, the words "(B) (II). 8. Prepayments on long-term
tangible assets "shall be replaced by the words" (B) (II). 5.1. Advance payments for
tangible fixed assets ".
34. In section 7 (2). 10 the words "(B) (II). 9. Valuation difference to acquired
the assets "are replaced by the words" (B) (II). 3. Valuation difference on acquired assets ".
35. In section 8 (2). 1 the words "URB.III. 3. Other long-term securities and
the shares ' shall be replaced by the words "URB.III. 5. Other long-term securities and
shares of ", the words" do not represent the proportion of individuals in controlled or the share in the
business units under significant influence, ^ 12b) "shall be replaced by the words
"are not included in the item" URB.III. 1. Shares-controlled or
the controlling person "and" URB.III. 3. Shares-a substantial effect, "".
Footnote No. 12b shall be deleted, and that including links to note
under the line.
36. In section 8, paragraph 2 shall be deleted.
Paragraphs 3 and 4 shall become paragraphs 2 and 3.
37. In section 8 (2). 2 the words "URB.III. 5. Other long-term financial assets "
replaced by the words "URB.III. 7.1. Other long-term financial assets "and the words
"the long-term leases and loans provided, if they are not shown in the
the item "URB.III. 4. Leases and loans-controlled or controlling person
significant influence "and" shall be deleted.
38. In section 8 (2). 3, the words "URB.III. 7. Prepayments on long-term
financial assets "shall be replaced by the words" URB.III. 7.2. Advance payments for
long-term financial assets ".
39. In section 9 (2). 1 (a). g), the words "separate tangible movable assets and
files of tangible movable property "shall be replaced by the words" tangible movable assets and
their files "and the words" (B) (II). 3. Separate tangible movable assets and
files of tangible movables "are the words zují replac" B II. 2. Material
movable assets and their files ".
40. In section 9 (2). 3 the words "C.I. 3. Products "shall be replaced by" c. i. 3.1.
Products ".
41. In section 9 (2). 4, the words "(B). II. 5. Adult animals and their group "
replaced by the words "(B) (II). 4.2. Adult animals and their group of "and the words
"C.I. 5. The item "is replaced by" c. i. 3.2. The item ".
42. In section 9 (2). 5, the words "C.I. 5. Goods ' shall be replaced by the words "c. i. 3.2.
The item ".
43. In section 9 (2). 6, the words "C.I. 6. Advance payments for stocks "
replaced by the words "C.I. 5. Advance payments for inventory ".
44. In section 10, paragraph 1. 1 the words "c. II. Long-term receivables "are replaced by
the words "C. Ii.1. Long-term receivables ".
45. In section 10, paragraph 1. 2 the words "C. Ii.1. Trade receivables "
replaced by the words "c. II. 1.1. Trade receivables ".
46. In section 10, paragraph 1. 3 the words "c. II. 2. Claims of controlled or
the controlling person "shall be replaced by" c. II. 1.2. Accounts receivable-controlled or
the controlling person ".
47. In section 10, paragraph 1. 4, the words "c. II. 3. Receivables-substantial influence "
replaced by the words "c. II. 1.3. Receivables-substantial influence ".
48. In section 10, paragraph 1. 5, the words "c. II. 4. Receivables to partners "
replaced by the words "c. II. 1.5.1. Receivables to partners ".
49. In section 10, paragraph 6 is added:
"(6) item (C). II. 1.5.2. Long-term prepayments made "contains
long-term advances granted and závdavky, with the exception of advances and závdavků on the
intangible fixed assets, tangible fixed assets, long-term
financial assets, stocks, and the advances reported in the item "c. II. 2.4.4.
Short-term prepayments made ".".
50. In section 10, paragraph 1. 7, the words "c. II. 6. Active assumed accounts "shall be replaced by
the words "c. II. 1.5.3. Estimated receivables ".
51. In section 10, paragraph 1. 8 the words "c. II. 7. Other receivables "are replaced by the words
"C. II. 1.5.4. Other receivables ".
52. In section 11 (1). 1 the words "URC.III. Short-term receivables "are replaced by
the words "c. II. 2. Short-term receivables ".
53. In section 11 (1). 2 the words "in the item" URC.III. 1. Receivables from
business relations "to" URC.III. 4. Receivables to partners "," URC.III. 7.
Short-term prepayments made ' and ' URC.III. 8. Estimated receivables "is
similar content-related definition of long-term receivables in entries
"(C). II. 1. Trade receivables "and" (C) (II). 4. Receivables for
companions "," (C). II. 5. Long-term prepayments made "and" (C) (II). 6. The estimated
active accounts "shall be replaced by" is similar to the definition of content-related
long-term receivables in section 10 "and the words", 4 and 5 "are replaced by the words
"and 4".
54. In section 11 paragraph 3 reads:
"(3) the item" c. II. 2.2. Accounts receivable-controlled or controlling person "and
"(C) (II). 2.3. Receivables-substantial influence "includes granted lease
and loans. ".
55. In article 11, paragraph 4 shall be deleted.
Paragraphs 5 and 7 are renumbered as paragraphs 4 to 6.
56. In section 11 (1). 4 the words ' URC.III. 4. Receivables to partners "
replaced by the words "c. II. 2.4.1. Receivables to partners ".
57. In section 11 (1). 5, the words "URC.III. 6. State-tax receivables "
replaced by the words "c. II. 2.4.3. State-tax receivables ".
58. In section 11 paragraph 6 is added:
"(6) the entry" c. II. 2.4.6. Other receivables "includes, in addition to titles
referred to under the heading "c. II. 1.5.4. Other claims, in particular claims
depositors in respect of deposit until registration in the commercial register and
granted leases and loans, with the exception of leases and loans reported in
the entries ' (C) (II). 2.2. Accounts receivable-controlled or controlling person ",
"(C) (II). 2.3. Receivables-substantial influence "and" c. II. 2.4.1. Receivables for
companions ".".
59. In article 12, paragraphs 1 and 2 shall be deleted and shall be deleted at the same time indication
of paragraph 3.
60. In section 12, the words "C. IV. 3. Short-term securities and investments "
replaced by the words "URC.III. Short-term financial assets ".
61. under section 12 of the following new section 12a, which including the title:
"§ 12a
Cash
(1) the heading "(C) (IV). 1. Cash at the box office "includes money in
cash and cash equivalents, cash in transit, where appropriate, related to this
item.
(2) the item "C. IV. 2. Cash on accounts "includes balances
the funds in the accounts, in particular in banks or savings and
credit cooperatives, or money on the way related to this
item. Passive balance in an account of the funds at the end of
the balance sheet date is short-term liabilities under the heading "c. II. 2.
Liabilities to credit institutions ".
62. In section 13 (3). 1 the words "D.I. time resolution" be replaced by "D".
The time resolution of the assets ".
63. In section 13 (3). 2 the words "D.I. 1. Accrued expenses "shall be replaced by
the words "to (D). 1. Accrued expenses ".
64. Section 13 (3). 3 the words "D.I. 2. Complex deferred expenses "
replaced by the words "to (D). 2. Complex deferred expenses ".
65. In section 13 (3). 4, the words "D.I. 3. Accrued income "shall be replaced by
the words "to (D). 3. Accrued income ".
66. In section 14a paragraph. 1 the words "and (II). 4. When the revaluation
transformation of business corporations "shall be replaced by the words" and (II). 2.3. Value
differences from the revaluation upon transformation of business corporations ".
67. In section 14a paragraph. 2, the words "and (II). 5. Differences from the transformation
corporations ' shall be replaced by the words "and II. 2.4. Differences from the transformation
corporations ".
68. In section 14a paragraph. 3 the words "and (II). 6. Differencies on valuation of a.
business corporations "shall be replaced by the words" and II 2.5 Differences from valuation when
transformation of corporations ".
69. In section 16. 1 the words "B.I. reserves" shall be replaced by the words "(B).
The reserve ".
70. In section 16. 2 the words "B.I. 2. Provision for pensions and similar
the commitments "shall be replaced by the words" (B). 1. Provision for pensions and similar obligations ".
71. In section 16. 3 the words "C.i. 3. The provision for income tax "shall be replaced by
the words "(B). 2. The provision for income tax ".
72. In section 16. 4, the words "C.i. 4. Other provisions "shall be replaced by the words
"(B). 4. other reserves".
73. In § 17 paragraph. 1 the words "(B). II. The long-term debts "are replaced by the words
Headed "long-term liabilities".
74. In § 17 paragraph 1, the following new paragraphs 2 and 3 shall be added:
"(2) an entry headed" 1. Issued bonds "contains, in particular, the debts of the issuer
of title issued bonds after the deduction of own bonds.
(3) an entry headed "2. Liabilities to credit institutions "includes debts to
banks or savings and cooperatives úvěrním. ".
Paragraphs 2 to 8 shall be renumbered as paragraphs 4 to 10.
75. In § 17 paragraph. 4, the words "(B) II 1. Trade payables "
replaced by the words "C.I. 4. Trade payables ".
76. In section 17, paragraphs 5 and 6 shall be deleted.
Paragraphs 7 to 10 shall be renumbered as paragraphs 5 to 8.
77. In section 17(2). 5, the words "(B) (II). 4. Liabilities towards partners "are replaced by
the words "c. i. 9.1. Liabilities towards partners ".
78. In article 17, paragraph 6 shall be deleted.
Paragraphs 7 and 8 shall be renumbered as paragraphs 6 and 7.
79. In § 17 paragraph. 6, the words "(B) (II). 8. Passive assumed accounts "shall be replaced by
the words "c. 9.2. Passive assumed accounts ".
80. In § 17 paragraph 7 is added:
"(7) the item" c. i. 9.3. Other obligations "contains all the business units
other long-term debts, such as debts from commercial farming of the plant,
debts from the purchase of a commercial plant and sold the option. It also contains the debts of the
the title received leases, with the exception of debt reported in items
Headed "6. The commitments-controlled or controlling person "," (C) 1.7. Liabilities-
significant influence, "and" c. i. 9.1. Liabilities towards partners ".".
81. In section 18, paragraph. 1 the words "URB.III. Short-term liabilities "shall be replaced by the words
"(C). II. Short-term liabilities ".
82. In section 18, paragraph. 2 the words "URB.III. 1. Trade payables "
"URB.III. 3. Liabilities-substantial influence "," URB.III. 9. Issued bonds "and
' URB.III. 10. Passive assumed accounts "is similar to the definition of content-related items
long-term liabilities b. II. "1. Trade payables "up" (B) (II). 3.
Liabilities-substantial influence "," (B) (II). 6. Issued bonds "and" (B) (II). 8.
Passive assumed accounts "shall be replaced by the words" is similar to the definition of content-related
long-term commitments in section 17 of the derogation referred to in paragraph 3 ".
83. In section 18, paragraph. 3 ' URB.III. 4. Liabilities towards partners "are replaced by
the words "c. II. 8.1. Liabilities towards partners ".
84. In section 18, paragraph. 4, the words "URB.III. 5. Payables to employees "shall be replaced by
the words "c. II. 8.3. Payables to employees ".
85. In section 18, paragraph. 5, the words "URB.III. 6. Liabilities from social security
and health insurance "is replaced by" (C) (II). 5.2. The obligations of the
social security and health insurance. "
86. In § 19 paragraph. 1 the words "C.I. time resolution" be replaced by "D".
Accrued liabilities ".
87. In section 19, paragraph. 2 the words "C.I. 1. Accrued expenses "shall be replaced by
the words "to (D). 1. Accrued expenses ".
88. In § 19 paragraph. 3 the words "C.I. 2. Deferred income "shall be replaced by
the words "to (D). 2. Deferred income ".
89. sections 20 to 23, including the following titles:
"section 20
Cost of goods sold
The entry "and 1. Cost of goods sold "includes the cost
associated with the acquisition of goods sold in the wake of the loss on the valuation of
of goods sold.
section 21
Services
The entry ". 3. Services "includes costs associated with the services supplied,
for example, the cost of repairs and maintenance, travel, cost of
representation expenses, rent and the cost of the acquisition of small intangible
the asset.
section 22
Change in stocks of own activities
The item "(B). Change in stocks of own activities" includes the costs or
reduction of the costs arising from the increase or decrease inventory custom activities
during the current accounting period. On the change in work in progress,
preparations, the products and the young and other animals and their groups
charged through the account posting group 58-change
the status of the stocks of their own activities and activation. This appropriation may also have
a negative value.
section 23
Activation
"(C) activation" provides cost reduction in the operational area of the
the title creating the inventory or of intangible and tangible fixed assets
own activities; the costs associated with the creation of these assets
It is charged as a reduction of costs in favour of the relevant chart of account
a group of 58-change in stocks of their own activities and activation. This
item has a negative value. ".
90. In section 24, the words "c. staff costs" is replaced by "d. Personal
the cost ".
91. under section 24 the following new section 24a, which including the title:
"§ 24a
Value adjustments in the operational area
The Entry "E". Value adjustments in the operational area "includes adjustments
taking into account the changes in the valuation of intangible and tangible fixed
assets, inventory, and receivables, whether this change is persistent (depreciation) or
temporary (adjustments). ".
92. section 25 to 27, including the following titles:
"section 25
Other operating income
The entry "III. 3. Other operating income "includes in particular received gifts in the
operational area, contractual fines and default interest, proceeds from
assigned receivables and income from written-off receivables,
inventory differences, subsidies to cover the costs or to cover other
economic injury ^ 13a), insurance claims, and extraordinary operating income.
section 26
Taxes and fees
"(F) 3. Taxes and fees "includes all taxes, fees and other
similar financial performance, which was billed as the accounting unit
about the costs, with the exception of income tax.
section 27 of the
Reserves in the operational area and complex deferred expenses
"(F) 4. Reserves in the operational area and comprehensive costs
period "includes costs associated with the creation of reserves and complex
the cost of the next period, which is charged to the debit of the account
the chart of the group 55-depreciation, provisions, deferred expenses complex
and adjustments in the operational area; It also contains both of these
the costs related with the reduction or abolition of the reserves and the complex
the cost of which is credited to this account responsible. This
an item can have a negative value. ".
93. the heading of section 28 is added: "other operating costs".
94. In section 28, the words "H." other operating costs "is replaced by" (F) 5.
Other operating costs "and the words" and their number in the register
trading ^ 13 c) "shall be deleted.
95. At the end of the text of section 28 shall be added the words "and their number in the
trading register ^ 13 c) ".
96. In section 28 shall be supplemented with the sentence "Contains extraordinary operating costs.".
97. under section 28 shall be added to § 28a of that title, including:
"§ 28a
Revenues from long-term financial assets-shares
The Entry "IV. Revenues from long-term financial assets-shares "
includes income from shares in profits and revenue from the sale of the shares. ".
98. section 29, including the title:
"§ 29
Income from other long-term financial assets
The entry ". Income from other long-term financial assets"
includes income from other long-term financial assets and revenues from
the sale of other long-term financial assets ".
99. the heading of section 30 reads: "costs of other long-term
financial assets ".
100. In section 30, the words "costs of financial assets" shall be replaced by the words
"(H). costs related to other long-term financial assets" and
the words "for example, in the case of bonds with a fixed interest rate of held-to-
maturity the difference between the acquisition cost without coupon and the nominal
the value of in kind and time context "are replaced by the words" in particular
the costs incurred for a sold other long-term financial assets ".
101. sections 31 and 32, including the following titles:
the "section 31
Value adjustments and provisions in the financial area
The item "value adjustments and I reserve in the financial area" contains
costs associated with the creation of reserves and adjustments in the financial
the area, which is charged to the debit of the account posting groups
57-reserves and provisions in the financial area; also includes a reduction in the
These costs related to the reduction or abolition of the reserves and provisions
items in the financial area, which is credited to this
account. This item may also have a negative value.
§ 32
Interest receivable and similar income, interest expense and similar charges
(1) the entry "VI. Interest receivable and similar income "and" J ".
Interest expense and similar charges "includes all the interest, about which
the accounting unit and shows them in a factual and temporal context; to
relevant items include interest, which have not been included in the statement of
in particular, banks or credit unions.
(2) the Interest referred to in paragraph 1 shall include at least the
and) interest on loans and leases,
(b)) interest receivable on debt securities in kind and time
the context, in the case of bonds with a fixed interest rate of held-to-
maturity the difference between the acquisition cost without coupon and the nominal
the value of the bond in the factual context of the time and, in the case of bonds, whose
interest income is determined by the difference between the nominal value and the lower
the emission rate, the difference between purchase price and nominal value;
interest expense on bonds with a fixed interest rate of held-to-
maturity the difference between the acquisition cost without coupon and the nominal
the value of in kind and time context. ".
102. Under section 33, the words "XI. Other financial income "shall be replaced by the words
' VII. Other financial income ", after the words" in particular "are added after the words
"proceeds from sale of short-term financial assets, income from revaluation of
shares and the income from derivative operations. It also contains and received gifts in the
the financial area, "and at the end of the text of section 33 shall be added the words" and of the extraordinary
financial income ".
103. In section 34, the words "on the other financial costs" shall be replaced by the words "towards.
Other financial costs ", the word" particularly "shall be inserted after the words
"the cost of the sale of short-term financial assets, the costs of the revaluation
the shares and the costs of derivative operations. It also contains also provided
donations in the financial area, "and at the end of the text of § 34 shall be added the words" and
the extraordinary financial costs ".
104. section 35 and 36 shall be deleted.
105. In section 37, the words "t. share Transfer management
shareholders "shall be replaced by" m. share Conversion results
partners ".
106. section 38 of the title, including:
"§ 38
Profit and loss statement in the special-purpose breakdown
The cost of the item and the sales costs "(including value adjustments)", "(B).
Distribution costs (including value adjustments) "and" (C). the administrative costs (including
value adjustments) "include the cost of operating the activity broken down by
function. Definition of "content item (II). Other operating income "," (D).
Other operating costs "," III. Proceeds from long-term financial
assets-shares "," E. cost of sold shares "," IV.
Income from other long-term financial assets "," (F).
related to other long-term financial assets "," Yield in.
interest and similar income "," G. Value adjustments and provisions in the financial
area "H" interest expense and similar charges "," VI. Other financial
Returns "," and other financial costs "and" to share the outcome of Conversion.
management partners "is similar to the definition of content-related items," III.
Other operating income "," (F). other operating costs "," IV. The proceeds from the
long-term financial assets-shares "," G. Costs incurred in the
sold shares "," in the. Income from other long-term financial
the property "" h. costs associated with other long-term financial
the property "," VI. Interest receivable and similar income "," i. value adjustments and
reserves in the financial area, "" J. Interest expense and similar charges "
' VII. Other financial income "," to the other financial costs "and" M.
The transfer of a share of the profit or loss to the shareholders ".
107. section 38 shall be repealed.
108. section 39 including title:
"§ 39
The basic information in the annex to the financial statements
(1) the accounting unit in the annex to the financial statements shall at least
and the information referred to in section 18) paragraph. 3 of the Act,
(b) the guidelines used) information about the accounting principles used and
accounting methods and derogations from these methods, together with their impact
on the assets and liabilities, financial position and results of operations accounting
Unit; the entity shall according to the principle of materiality in particular
way
1. the valuation of assets and liabilities,
2. the determination of the value adjustments of assets (depreciation and provisions),
3. applied when converting figures in foreign currencies to the Czech currency,
4. the determination of the fair value of assets and liabilities,
(c)) for information about the value model used and technology valuation
in particular, the fair value of the
1. fair value changes, including changes in the valuation of the shares according to the equivalences
individual types of financial assets and the method of their posting,
2. for each type of derivatives indicate information about the extent and nature, including
the main conditions and circumstances that may affect the amount, timing
and certainty of future cash flows, and a table indicating changes in fair
the values during the accounting period on the relevant account in the chart of the Group 41,
3. indicate the reasons for, and the eventual amount of the correcting entry, if the assets were not
and liabilities measured at fair value or by equivalents,
(d)) of contractual relations (receivables and debts) at the balance sheet
date to maturity of longer than 5 years,
(e)), the total amount of contractual relations (receivables and debts), which are
covers the substantive guarantees, indicating the nature and form of such warranties,
(f) the amount of the advances, závdavků), leases and loans granted to the members of the management,
control and, where appropriate, the administrative authorities with indications of the interest rates,
the main conditions and all repaid, written off or forgone
the amounts and collateral, and other such persons; These data
shall be provided in the summary amount for each category of persons,
(g) the amount and nature) each revenue and expense items, which are
extraordinary volume or to the origin,
(h)), the total amount of contractual relations (receivables and debts), conditional
contractual relations and provided substantive guarantees, together with their
the nature and form that are not recognised in the balance sheet; pension liabilities and
Payables to accounting units in consolidation and associated
business units are given separately,
I) average number of employees during the accounting period.
(2) small or micro business unit a business unit that does not
the obligation to have the accounts certified by an auditor, in the annex, in the
statements indicate information about the further acquisition of own shares or own
shares. ".
Footnote No. 13d to 13 shall be repealed, and that including links to
the footnotes.
109. under section 39 shall be inserted a new section 39a to 39 c, including the following titles:
"§ 39a
For more information in the annex to the financial statements of some small accounting
units and micro business units
(1) small business unit, which has an obligation to have a financial statements
certified by the Auditor, and micro business unit, which has an obligation to have
financial statements certified by the Auditor, in the annex shall be entered in the financial statements
information according to § 39, and further indicate
and for individual items) fixed assets
1. the balances at the beginning and end of the accounting period, additions to and disposals
during the accounting period,
2. the amount of the adjustments and accumulated depreciation at the beginning and end of the accounting
period and their increase or decrease during the accounting period,
3. the amount of the interest if the entity has decided that they are a part of the awards
assets,
(b) the name and address of the Court) unit, which draws up the consolidated
accounts of the narrowest group of business units, to which the accounting unit
as the consolidated unit belongs,
(c)) the nature and business purpose of the operations of the business units, which are not
included in the balance sheet; information about their financial impact are excluded.
(2) the entity shall indicate the further information about the transactions, which the Court of
the unit has with the related party, and that have not been closed for the
normal market conditions. The entity shall indicate the volume of these transactions,
including the nature of the related party relationship, and other information about the
These transactions, which are necessary for an understanding of the financial situation
the accounting unit. Related party means a related party in the
the meaning of the international accounting standards governed by the law of the European
Union ^ 22).
(3) an entity may information about individual transactions
group them according to their nature except in cases when they are
separate information is necessary for an understanding of the impact of the transaction on the financial
the situation of the accounting unit.
(4) the entity does not have to disclose transactions concluded between one or
more accounting units of the consolidation unit if they are consolidated
the business units, which are parties to these transactions, the consolidating
Unit fully owned.
(5) an entity may limit the information referred to in paragraphs 2 and 3
only to the transactions concluded between the company and the
and members of the management, monitoring) and, where appropriate, the administrative authorities,
(b)), its konsolidujícími business units or business units
with significant influence,
(c)) its consolidated units or associated
accounting units.
section 39b
For more information in the annex to the financial statements of large business units and
central accounting unit
(1) a large business unit and central accounting unit in the annex in the
statements indicating the information referred to in section 39 and shall indicate the name and address of the
consolidated units or associated business units with
indication of the amount of the share capital. For these business units
the amount of the equity capital and the amount of profit or loss for the last
the financial year of the business units, from which it was taken, the accounting
shutter.
(2) information on equity and profit or loss in accordance with paragraph
1 may not be listed if the concern associated with the entity,
that does not have the obligation to disclose financial statements.
(3) the entity does not provide the information set out in paragraph 1, if the
This information is by its nature seriously impair any accounting
the unit, which concern; information about the omission of such data is always
in the annex shall be entered in the financial statements.
(4) the entity does not provide the information laid down in paragraph 1 or in the
If the data on the consolidated unit or associated with
business unit are included in the consolidated financial statements or
included in the consolidated accounts of the consolidating accounting unit
the wider group; This information does not, even in the case of
associated with a business unit, which is included in its financial statements
or its consolidated financial statements under the equity method.
(5) in addition, the entity shall
and the name, seat and) the legal form of each of the business units, in which the
the accounting unit partner with unlimited liability,
(b) the name and address of the Court) unit, which draws up the consolidated
accounts of the widest group of business units, to which the accounting unit
as the consolidated unit belongs,
(c) the name and address of the Court) unit, which draws up the consolidated
accounts of the narrowest group of business units, to which the accounting unit
as the consolidated unit belongs,
(d)) where it is possible to receive the consolidated financial statements
consolidating business units referred to in (b)), and (c)), if the
You can get it.
(6) in addition, the entity shall also
and) the number and nominal value or book value of the shares issued during
the accounting period for each type of shares; Similarly for
changes in shares,
(b) information on removable) bonds or similar securities
papers or rights, with an indication of their number and the rights that
based,
(c)), which make up the information the average number of employees by
§ 39, paragraph. 1 (a). and a breakdown by category) in the course of accounting
period,
(d) the amount of the remuneration granted for) the financial year to the members of the management, the control
and, where appropriate, the administrative authorities by virtue of their functions, and the amount of incurred
or negotiated pension liability of former members of those bodies; data
the indication of the total for each category of the authorities, with the following information
may not be listed if their entry enable
the financial situation of a specific member of such a body,
e) information about the proposed distribution of profit or settlement of loss, or
in appropriate cases, on the distribution of profit or settlement of loss,
(f)) for the individual fixed asset items
1. the balances at the beginning and end of the accounting period, additions to and disposals
during the accounting period,
2. the amount of the adjustments and accumulated depreciation at the beginning and end of the accounting
period and their increase or decrease during the accounting period,
3. the amount of the interest if the entity has decided that they are a part of the awards
assets,
(g)) of deferred taxes at the end of the accounting period and its development,
(h) the nature and business purpose) the operations of the business units that are not
included in the balance sheet and their financial impact on the business unit, if
the risks or benefits arising from such arrangements are material and where the
the placing of such risks or benefits is necessary to assess the financial situation of the
the business unit
I) information about the transactions, which the accounting unit has with the
the related party, and that have not been concluded under normal market
conditions; the entity shall indicate the volume of transactions, including the nature of
the relationship of the related party, and other information about these transactions,
that are necessary for an understanding of the financial situation of the entity,
with related party means a related party within the meaning of
international accounting standards covered by European Union law ^ 22).
(7) an entity may information about individual transactions
group them according to their nature except in cases when they are
separate information is necessary for an understanding of the impact of the transaction on the financial
the situation of the accounting unit.
(8) the entity does not have to disclose transactions concluded between one or
more accounting units of the consolidation unit if they are consolidated
the business units, which are parties to these transactions, the consolidating
Unit fully owned.
§ 39 c
Additional information in the annex to the financial statements of large business units
(1) a large business unit will supplement the annex to the financial statements in accordance with section 39 and
for information on the breakdown of the 39B revenue from sales of goods, products and services
by categories of activity and into geographical markets, if these
categories and markets differ substantially from one in terms of the way in which
It is organized by the sale of goods and products and the provision of services falling within the
to the ordinary activities of the entity. This information may be omitted,
If their disclosure could seriously harm business unit; information
about the omission of such information shall always be indicated in the financial statements.
(2) in addition, the accounting unit in the annex shall be entered in the accounts the total
fees charged by the auditor for the statutory audit of the annual accounts and
the total fees charged for other assurance services, Auditor, tax
consulting and other non-audit services. This information is not financial
the unit shall be placed in the event that the accounting unit is included in the
the consolidated financial statements and the information provided are listed in the
Annex in this consolidated accounts. ".
110. In the first subparagraph of section 40. 2 the word "long" be deleted.
111. In section 43, paragraph. 1, the words "with monetary transactions, which constitute the
extraordinary profit/loss, cash flows associated "be deleted.
112. In section 43, paragraph. 2, "income and expenditure related to the extraordinary
accounting transactions and payments "shall be replaced by the word" Payment ".
113. In section 43, paragraph. 3 the word "capitalized" be deleted and the word
"interest" with the words "will be included in the valuation of the fixed
the property ".
114. In section 43, paragraph. 4, the word "capitalized" is replaced by "interest
will be included in the valuation of fixed assets "and the words" kapitalizovanými
interest "shall be replaced by the words" interest in the valuation of fixed zahrnovanými
the property ".
115. In paragraph 46. 1 the words "; the breakdown of the statement with the adapt
taking into account the obligations referred to in § 39, paragraph. 8 "shall be deleted.
116. In § 47 odst. 2 the letter j) is added:
"j) in the case of land covered in item" b. II. 1.1. Land "
the costs associated with the acquisition of tangible fixed assets in accordance with
paragraph 1 of the reporting items "b. II. 1.2. Construction of the "," (B). II. 4.1.
Perennial crops "and" (B) (II). 4.3. Other tangible fixed
the property "under section 7 (2). 6 (a). a).“.
117. In § 47 odst. 4, the words "(B) (II). 3. Separate tangible movable assets and
files of tangible movable assets "shall be replaced by the words" (B). II. 2. Tangible movable
things and their files "and the words" (B). II. 2. The construction of "shall be replaced by the words
"(B) (II). 1.2. The construction ".
118. In section 47, the following paragraph 6 is added:
"(6) valuation of intangible and tangible fixed assets and technical
assessment shall be reduced by the subsidy for the acquisition of the assets and the payment of a subsidy to
the interest will be included in the valuation of assets, with the exception of allowances and
the preferential limits, free of charge, acquired the first operator ^ 5a) or
holder ^ 5b). A subsidy shall be considered as free of performance, which is
are directly or indirectly under the special law
from the State budget, State financial assets, of the National Fund of
State funds, from the budgets of territorial self-governing units on the set
the purpose of the. A subsidy shall be considered as free population on the intended purpose
from abroad, from the funds of the European Union or of the public budgets
the foreign State and grants awarded under special legislation.
Subsidies also means remission of fees, if legal
the regulation allows the competent authority determines the prominutou part of the fees for the
grant. ".
119. In paragraph 5 of section 49 reads as follows:
"(5) the cost of the inventory created by own activities is valued at
the actual amount or on the basis of the calculation of the production, prescribed accounting
unit. Own costs include direct costs and may include
also the proportion of variable and fixed costs, příčinně
přiřaditelných the performance and relating to the period of the activity.
The cost of the sale do not include these costs. The choice of valuation method
the accounting unit carries out with regard to the obligations laid down by law,
in particular, while respecting the principle of relevance and faithful and honest
view of the property. ".
120. In paragraph 54. 5 (a). and the words ' and). II. 6. Differences of appreciation in
transformation of business corporations "shall be replaced by the words" and II. 2.5. Differences from
Awards in the transformation of corporations ".
121. In paragraph 54. 5 (a). (b)), the words "and (II). 6. Differences of appreciation in
transformation of business corporations "shall be replaced by the words" and II. 2.5. Differences from
Awards in the transformation of corporations ", and the words" (B) (II). 9. Value
the difference to acquired property "shall be replaced by the words" (B) (II). 3. Valuation difference
adjustment to acquired assets. "
122. In section 54b paragraph. 2 (a). (c)), the words "article 14" shall be replaced by the words "§ 14a".
123. In section 56a paragraph. 1 the words "(a). (d)) "shall be replaced by" subparagraph (a). (e)) "
the words "individual movable assets and sets of movable assets" shall be replaced by
the words "tangible movable assets and their files".
124. Article 57, paragraph 1 shall be deleted.
Paragraphs 2 to 6 shall be renumbered 1 to 5.
125. In paragraph 57. 1, after the word "reserve", the words "referred to in section 26
the law ".
126. In section 57 paragraph 1, the following paragraph 2 is added:
"(2) in the case of reserve under the special law ^ 13) is progressing according
These regulations. The entity that will use the component method
depreciation under section 56a, not reserve for repairs of tangible
assets. ".
Paragraphs 2 to 5 shall become paragraphs 3 to 6.
127. In section 57, paragraph 5 shall be deleted.
Paragraph 6 is renumbered as paragraph 5.
128. In section 58 at the end of paragraph 2 the following sentence "the entity shall
with regard to the significance of the above synthesis report types accounting
in the annex to the financial statements. ";"
129. In paragraph 59. 1, the number "3" shall be replaced by the number "4".
130. In paragraph 61. 1 (a). (b)), the words "(B) (II). 6. Other tangible fixed
the assets "are replaced by the words" (B) (II). 4.3. Other tangible fixed assets ".
131. In section 62, paragraph 2 reads:
"(2) Consolidating all the consolidating accounting unit does not
the cases provided for in § 22a and 22aa law. ".
132. Article 62, paragraphs 3 to 8 shall be deleted.
133. section 67 including title:
"§ 67
The information in the annex to the consolidated financial statements
(1) the consolidating accounting unit shall be shown in the annex to the consolidated
accounts of the information set out in section 39, 39b or 39 c, so that the
facilitate the assessment of the financial position of the undertakings included in the consolidation
as a whole, with the necessary adaptations resulting from the particularities
the consolidated accounts as compared with annual accounts,
including that
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
separately reported the average number of employees they employ accounting
the units that are consolidated using the proportionate consolidation method,
(c)), the marketing of the amounts of remuneration advances, závdavků and loans granted to the members of the
the management, control and, where appropriate, the administrative authorities are given only
the amount granted by the consolidating accounting unit and its consolidated
accounting units of the members of the management, control and, where appropriate, administrative
authorities of the consolidating accounting unit.
(2) the consolidating accounting unit shall be shown in the annex to the consolidated
the financial statements in relation to accounting units included in the consolidated
of the financial statements
a) name and registered office of consolidated units included in the
the consolidated Group; the share capital in the following accounting
units that are included in the consolidated Group held other accounting
units than the consolidating accounting unit or persons acting
on its own behalf, but on behalf of those accounting units; further indicate
the reasons on the basis of which became the controlling party,
(b)) the name and registered office of consolidated units not included in the
the consolidated Group for reasons of insignificance, including the reasons for their
not included with an indication of the proportion of capital in accounting
units held by persons other than the consolidating accounting unit,
(c) the name and registered office) business units associated with that are included in the
the consolidated financial statements; share of equity in these
business units associated with that holds the business units included
in the consolidation or by persons acting on their own behalf, but on behalf of those
the business units
(d) the name and registered office) business units under the joint influence of the included in the
the consolidated financial statements; share of equity in these
business units under the joint influence of the entity that holds the
included in the consolidation or by persons acting on their own behalf, but on the
account of these business units; further, stating the reasons on which it is
practiced the common effect,
e) name and address of the business units, which are not listed in subparagraphs)
to (d)), in which the business units themselves or through a person
acting on its own behalf, on behalf of the share capital less
than 20%; Enter the amount of the share capital, including the total
the amount of the equity capital and the amount of the profit or loss for the latest financial
the period of these business units, from which it was taken, the accounting
the accounts; information on equity and on profit or loss
may not be listed as they relate to the accounting unit that does not
duty to disclose financial statements.
(3) the entity does not information referred to in paragraph 2, if these
information by its nature seriously impair any business unit,
which relate to; information about the omission of such information shall always be indicated in
the annex to the consolidated financial statements.
(4) the consolidating accounting unit shall also
and consolidation method) pursuant to § 63 paragraph. 1, and the methods used for the consolidation of the
pursuant to § 63 paragraph. 4,
(b) an explanation of the items) "positive consolidation difference" and "Negative
consolidation difference ", the method of their determination, and any significant changes
compared to the previous accounting period,
(c)) for the items listed in the consolidated accounts which are or
they were originally expressed in foreign currency, shall include information on how to
their conversion to the currency in which the consolidated financial
shutter.
134. Annex 1 to the Decree No. 500/2002 Coll.:
"The annex No. 1 to the Decree No. 500/2002 Coll.
The arrangement and marking of the items of the balance sheet
TOTAL ASSETS
A. subscribed capital
B. fixed assets
B.i. intangible fixed assets
B.i. 1. Intangible results of research and development
B.i. 2. Valuable rights
B. i. 2.1. Software
(B). 2.2. Other valuable rights
B.i. 3. Goodwill
B.i. 4. Other intangible fixed assets
B.i. 5. Prepayments for intangible fixed assets and unfinished
intangible fixed assets
(B). And 5.1. Prepayments for intangible fixed assets
(B). 5.2. Tangible fixed assets
(B) (II). Long-term tangible assets
(B) (II). 1. Land and buildings
(B) (II). Land
(B) (II). 1.2. Construction
(B) (II). 2. Tangible movable assets and their files
(B) (II). 3. Valuation difference on acquired assets
(B) (II). 4. Other tangible fixed assets
(B) (II). 4.1. Perennial crops
(B) (II). 4.2. Adult animals and their group
(B) (II). 4.3. Other tangible fixed assets
(B) (II). 5. Prepayments for tangible fixed assets and unfinished
long-term tangible assets
(B) (II). 5.1. Prepayments for tangible fixed assets
(B) (II). 5.2. Tangible fixed assets
URB.III. Long-term financial assets
URB.III. 1. Shares-controlled or controlling person
URB.III. 2. Leases and loans-controlled or controlling person
URB.III. 3. Shares-substantial influence
URB.III. 4. Leases and loans-substantial influence
URB.III. 5. Other long-term securities and shares
URB.III. 6. Leases and loans-other
URB.III. 7. Other long-term financial assets
URB.III. 7.1. Other long-term financial assets
URB.III. 7.2. Prepayments on financial fixed assets
C. current assets
C.i. Inventory
C.i. 1. Material
C.i.2. Work-in-progress and semi-finished products
C.i. 3. Products and goods
C. i. 3.1. Products
C. i. 3.2. Goods
C.i. 4. Young and other animals and their group
C.i. 5. Advance payments for inventory
(C) (II). Receivables
(C) (II). 1. Long-term receivables
(C) (II). Trade receivables
(C) (II). 1.2. Accounts receivable-controlled or controlling person
(C) (II). 1.3. Receivables-substantial influence
C. II. 1.4. Deferred tax assets
(C) (II) 1.5. Accounts receivable-other
C. II. 1.5.1. Receivables to partners
C. II. 1.5.2. Long-term prepayments made
C. II. 1.5.3. Estimated receivables
C. II. 1.5.4. Other receivables
(C) (II). 2. Short-term receivables
C. II. 2.1. Trade receivables
(C) (II). 2.2. Accounts receivable-controlled or controlling person
(C) (II). 2.3. Receivables-substantial influence
C. II. 2.4. Accounts receivable-other
C. II. 2.4.1. Receivables to partners
C. II. 2.4.2. Social security and health insurance
C. II. 2.4.3. State-tax receivables
C. II. 2.4.4. Short-term prepayments made
C. II. 2.4.5. Estimated receivables
C. II. 2.4.6. Other receivables
URC.III. Short-term financial assets
URC.III. 1. Shares-controlled or controlling person
URC.III. 2. Other short-term financial assets
(C) (IV). Cash
(C) (IV). 1. Cash in hand
(C) (IV). 2. The funds on account
(D) a time resolution of the assets.
(D). 1. Accrued expenses
D.2. Complex deferred expenses
3. Accrued income
LIABILITIES TOTAL
A. equity
A.i. registered capital
A.i. 1. The capital of the
A.i.2. Own shares (-)
A.i. 3. Changes in share capital
AND (II). Premium and capital funds
And (II). 1. Premium
And (II). 2. Capital funds
And (II) 2.1. Other capital funds
And (II). 2.2. The revaluation of assets and liabilities (+/-)
And (II). 2.3. Valuation differences from the revaluation upon transformation of business
corporations (+/-)
And (II) 2.4. Differences from the conversion of business corporations (+/-)
And (II). 2.5. Differencies on valuation of a. business corporations (+/-)
URA.III. Funds from profit
URA.III. 1. Other reserve funds
URA.III. 2. Statutory and other funds
AND (IV). Result of previous years (+/-)
And (IV). 1. Retained earnings from previous years
And (IV). 2. Accumulated losses from previous years (-)
And (IV). 3. Another result of previous years (+/-)
A.v. result for the current period (+/-)
A.VI. Decided to advance the payment of profit (-)
(B) (C). + foreign sources
B. Reserves
B.1. The provision for pensions and similar obligations
B.2. Provision for income tax
B. 3. Reserve under the special law
B.4. Other reserves
(C).
Long-term liabilities c.i.
C.i. 1. Issued bonds
(C). I.. Exchangeable bonds
C. i. 1.2. Other bonds
C.i.2. Liabilities to credit institutions
C.i. 3. Long-term advances received
C.i. 4. Trade Payables
C.i. 5. Long-term bills of Exchange to be paid
C.i. 6. The commitments-controlled or controlling person
C.i. 7. Liabilities-substantial influence
C.i. 8. Deferred tax liability
C.i. 9. Liabilities-other
C. i. 9.1. Payables to partners
C. 9.2. Passive assumed accounts
C. 9.3. Other liabilities
(C) (II). Short-term liabilities
(C) (II). 1. Issued bonds
(C) (II). Exchangeable bonds
(C) (II). 1.2. Other bonds
(C) (II). 2. Liabilities to credit institutions
(C) (II). 3. Short-term prepayments received
(C) (II). 4. Trade Payables
(C) (II). 5. Short-term bills to pay
(C) (II). 6. The commitments-controlled or controlling person
(C) (II). 7. Liabilities-substantial influence
(C) (II). 8. The obligations of the other
(C) (II). 8.1. Payables to partners
(C) (II). 8.2. Short-term financial assistance
(C) (II). 5.2. Liabilities to employees
(C) (II). 5.2. Payables to social security and health insurance
(C) (II). 5.3. State-tax Payables and subsidies
(C) (II). 5.3. Passive assumed accounts
(C) (II). 5.4. Other liabilities
D. accruals of liabilities
(D). 1. Accrued expenses
2. Deferred income ".
135. the annex No. 2 to the Decree No. 500/2002 Coll.:
"Annex No. 2 to the Decree No. 500/2002 Coll.
The arrangement and marking of the items of the profit and loss account-expenses
I. revenues from sales of products and services
II. Sale of goods
And power consumption
And 1. cost of goods sold
And 2., the consumption of material and energy
And Services. 3.
(B) change in stocks of own activities (+/-)
(C) Activation (-)
(D). Personnel costs
1. Staff costs
2. Costs of social security, health insurance and other
the cost of
D 2.1. Cost of social security and health insurance
D. 2.2. Other costs
E. Edit values in the operational area
1. Value adjustments of intangible and tangible fixed assets
E. 1.1.-value adjustments of intangible and tangible fixed assets-
Permanent
(E)-1.2. Value adjustments of intangible and tangible fixed assets-
temporary
E. 2. Inventory value adjustment
E. 3. Value adjustments of receivables
III. other operating income
III. 1. Revenues from sold fixed assets
III. 2. Proceeds from the sold material
III. Other operating income
(F). Other operating expenses
F. 1. Net book value of sold fixed assets
F.2. Net book value of sold material
F. 3 taxes and fees in the operational area
F. 4. Reserves in the operational area and complex deferred expenses
F. 5. Other operating expenses
Operating result (+/-)
IV. income from long-term financial assets-shares
IV. 1. The proceeds of the shares-controlled or controlling person
IV. 2. other income from shares
(G). cost of shares sold
In income from other long-term financial assets
1. Income from other long-term financial assets-controlled or
controlling person
In the 2. Other income from other long-term financial assets
H. the costs associated with other long-term financial assets
VI. Interest receivable and similar income
VI. 1. Interest receivable and similar income-controlled or controlling person
VI. Other interest receivable and similar income
I. value adjustments and provisions in the financial area
J. interest expense and similar charges
J. 1. Interest expense and similar charges-controlled or controlling person
J. 2. other interest and similar expenses
VII. Other financial income
Other financial costs to.
Financial result (+/-)
* Profit before taxation (+/-)
L. income tax
L. 1. Income tax payable
L. 2. deferred income tax (+/-)
** Profit or loss after tax (+/-)
M. Conversion share the management shareholders (+/-)
Outturn for the financial year (+/-)
* Net turnover for the accounting period = I + II. + III. + IV. + V + VI. +
VII. ".
136. the annex No. 3 to Decree No. 500/2002 Coll.:
"The annex No. 3 to Decree No. 500/2002 Coll.
The arrangement and marking of the items of the profit and loss account-special-purpose breakdown
I. revenues from sale of products, goods and services
And the cost of sales (including value adjustments)
The gross profit or loss
(B). Distribution costs (including value adjustments)
C. administrative expenses (including value adjustments)
II. other operating income
(D) other operating expenses
Operating result (+/-)
III. income from long-term financial assets-shares
III. Income from shares-controlled or controlling person
III. 2. other income from shares
E. cost of shares sold
IV. Income from other long-term financial assets
IV. Income from other long-term financial assets-controlled
or a controlling person
(IV) 2. Other income from other long-term financial assets
(F). other costs associated with the long-term financial assets
In interest income. and similar income
1. Interest receivable and similar income-controlled or controlling person
In 2. other interest receivable and similar income
G. Value adjustments and provisions in the financial area
H. interest expense and similar charges
H. 1. Interest expense and similar charges-controlled or controlling person
H. 2. other interest and similar expenses
VI. Other financial income
And other financial expenses
Financial result (+/-)
* Profit before taxation (+/-)
J. income tax
J. 1. Income tax payable
J. 2. deferred income tax (+/-)
** Profit or loss after tax (+/-)
To convert a share of the result of the management shareholders (+/-)
Outturn for the financial year (+/-)
* Net turnover for the accounting period = I + II. + III. + IV. + V + VI. ".
137. In the annex No. 4 chart of class 0-fixed assets, the words "04-
Acquired long-term intangible and tangible assets and investments
long-term financial assets "shall be replaced by the words" 04-Unfinished
intangible and tangible fixed assets ".
138. In the annex No. 4 chart of class 1-a, the words "12 Stocks-Stocks
own production "is replaced by" 12-stocks of own activities. "
139. in annex 4, the words "chart of class 2-a short-term financial
assets and short-term bank loans ' shall be replaced by the words "chart of class 2-
Short-term financial assets and funds ".
140. In the annex No. 4 chart of class 2-short-term financial assets and
funds with the words "21-Money" shall be replaced by the words "21-cash
resources in hand ", the words" 22-bank accounts "shall be replaced by the words
"22-cash on accounts", the words "23-short-term bank
loans "is replaced by" 23-short term loans "and the words" 25-
Short-term securities and shares and the acquisition of short-term financial
the assets "are replaced by the words" 25-short-term financial assets ".
141. In the annex No. 4 chart of class 4-capital accounts and long-term
commitments, the words "46-long term bank loans ' shall be replaced by the words" 46-
Long-term liabilities to credit institutions ".
142. In the annex No. 4 chart of class 5-the words "58-exceptional
the cost of "shall be replaced by the words" 58-change in stocks of their own activities and
Activation ".
143. In the annex No. 4 chart of class 6-revenue, ' 61-state changes
stocks of own activities ", the words" 62-activation "and the words" 68-exceptional
the proceeds "shall be deleted.
Article. (II)
Transitional provisions
1. the provisions of Decree No. 500/2002 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
on 1 January 2005. January 2016 or later.
2. The accounting unit, which showed a formation expenses under "B.I. 1.
"The expenses under section 6 (1). 3 (b). and) Decree No. 500/2002 Coll.
in the version effective before the date of entry into force of this Decree, has
This property and charges on it until its decommissioning in the item "B.I. 4.
Other intangible fixed assets "under section 6 (1). 5 of Decree No.
500/2002 Coll., as amended effective from the effective date of this order.
3. An entity may take advantage of for the financial statements for the accounting
the period beginning in 2016, when reporting information about the amount of
comparable items for the immediate preceding financial year in accordance with
section 4, paragraph 4. 5, Decree No. 500/2002 Coll., as amended, effective from the date of acquisition
the effectiveness of this Ordinance, the procedure provided for in the Czech accounting standard
for entrepreneurs no 024-Comparable period for the financial year beginning in
2016.
Article. (III)
The effectiveness of the
This Decree shall take effect on 1 January 2005. January 2016.
Minister:
Ing. Babis in r.
