324/2015 Sb.
DECREE
of 25 June 2002. November 2015,
amending Decree No 504/2002 Coll., which implements certain
the provisions of Act No. 563/1991 Coll., on accounting, as amended
regulations for business units, in which the main subject of activity
is not a business, if charged in the double-entry accounting system, as amended by
amended
The Ministry of Finance shall determine in accordance with § 37 b, para. 1 of Act No. 563/1991
Coll., on accounting, as amended by law No 437/2003 Coll. and Act No 304/2008
Coll., to implement section 4, paragraph 4. 8:
Article. (I)
Decree No. 504/2002 Coll., which implements certain provisions of the Act
No. 563/1991 Coll., on accounting, as amended, for the accounting
Unit in which the principal activity is not a business, if
be accounted for in the system of double-entry accounting, as amended by Decree No. 476/2003
Coll., Decree No. 548/2004 Coll., Decree No. 400/2005 Coll., Decree No.
471/2008 Coll., Decree No. 471/2013 Coll. and Decree No. 294/2014 Sb,
be amended as follows:
1. In paragraph 1 (b). (d)), the words "financial statements" shall be replaced by the words "in accounting
statements ".
2. in paragraph 1 of the text at the end of subparagraph (g)), the words "held in full
or in simplified range ".
3. In article 2 (2). 1 the introductory part, the words "and (b))" shall be replaced by ", (b)),
I) and (l)) ".
4. In article 2 (2). 1 (b). and the word ") movement, ^ 1)" is replaced by "movement
under the law governing Association in political parties and in
political movements ".
Footnote 1 shall be deleted, and that including links to note under
line.
5. In article 2 (2). 1 (b). (c)), the word "company" ^ 3) "is replaced by
"companies under the law governing freedom of religion and
status of churches and religious organisations, ".
Footnote 3 shall be repealed, including links to the note below
line.
6. In article 2 (2). 1 (b). (d)), the word "company" ^ 4) "shall be replaced by
"companies under the law governing the rights and obligations in General
community service companies ".
Footnote 4 is repealed, including links to the note below
line.
7. In article 2 (2). 1 (b). (e)), the word "people, ^ 5) ' is replaced by ' people
under the law governing interest Association of legal entities ".
Footnote 5 is deleted, including the references to the note below
line.
8. In article 2 (2). 1 letter h) is added:
"h) public high school under the law governing high school and".
Footnote 9 is deleted, including the references to the note below
line.
9. in section 2 (2). 3 (b). (b)), the word "provisions" be deleted, after the number "36.0"
shall be inserted after the word "36a," after the number "41" shall be inserted after the words "and 42" and the words
", 42 and 43 of the Act" shall be deleted.
10. In section 2 (2). 3 (b). (c)), the word "simplified" shall be replaced by
"Summary".
11. In headings of parts of the second, third and fourth, and the titles of section 37, 40 and 42
the words "(§ 4 para. 8 of the Act) "are deleted.
12. in section 3, paragraph 3. 1 the words "the business units referred to in paragraph 2 shall include the
balance sheet (balance sheet), statement of profit and loss account and annex "shall be replaced by the words" is
fixed section 18 of Act ".
13. in section 3, paragraph 3. 2 the term "(balance)" be deleted, the word "organized"
the words "and marked" and the second sentence shall be deleted.
14. in section 3, paragraph 3. 3, after the word "organized" the words "and marked"
and the second sentence shall be deleted.
15. in section 3, paragraph 3. 4, after the word "Annex" shall be replaced by "in the financial
statements ", the word" (balance) "shall be deleted and the end of the text in a paragraph, the
the words "shall be added; information shall be given in the same order in which they
items are reported in the balance sheet and profit and loss account ".
16. in section 3, paragraph 3. 5 the first sentence, the words ' simplified ' is replaced by
"in the short", the number "3" shall be replaced by the number "4" and the other is
be replaced by the phrase "financial statements in summary form, draw up financial
the units referred to in § 3a. ".
17. in paragraph 3, the following paragraph 3a is inserted:
' section 3a
(1) balance sheet in summary form, which includes only items marked
Latin alphabet in uppercase letters and Roman numerals in annex No.
1 to this notice, you may build only small and micro business unit
an entity that does not have an obligation to have financial statements certified by the
Auditor.
(2) the profit and loss account in summary form that includes only the
items marked in capital letters of Latin alphabet and Roman numerals
in accordance with Annex 2 to this Decree, may build only micro accounting
Unit and small business unit, which does not have the obligation to have a financial
accounts certified by the auditor.
(3) annex to the financial statements in summary form according to § 30 para. 7
can rebuild only micro and small entity an entity that
is not required to have their financial statements certified by the auditor. ".
18. in section 4, paragraph 4. 1 the term "(balance)" is deleted.
19. in section 4, paragraph 4. 2 and 3, the word "(balance)" is deleted.
20. in section 4, paragraph 4. 4, the first sentence shall be deleted.
21. In the heading of paragraph 5, the word "(balance)" is deleted.
22. in § 5 para. 1 the term "(balance)" and the words "it's gross"
shall be deleted.
23. in § 5 para. 1, 2 and 3, the word "(balance)" is deleted.
24. in § 5 para. 1 the fourth sentence with the number "6" is replaced by "7" and the
the end of the text of the paragraph, the words "in the financial statements".
25. in § 5 para. 2 the first sentence, the words "with either a positive or negative
signed ' shall be deleted.
26. in § 5 para. 2 the second sentence, the words "in assets, with the exception of provisions
items and accumulated depreciation "shall be replaced by" provisions and depreciation reserve ", the words
"positive" is replaced by "negative", the words ", if
the status of the account turnover outweighs the debit turnover over the State party
Put "shall be deleted and the third sentence shall be deleted.
27. in § 5 para. 3, the words "for the previous accounting period as well as for the current financial
the period "are deleted.
28. in section 5, paragraph 4 shall be deleted.
29. in section 5, the following new section 5a, which including the title reads as follows:
"§ 5a
The main activity and economic activity
(1) the main activity for the purposes of this order means all activity,
for which the entity was founded or established a special legal
Regulation, the provisioning by the Charter or other document.
(2) the economic activities, for the purposes of this order means the economic
the activities provided for in specific legislation or activities provided for in
in the founding Charter, the Statute, Charter or entered in the
the register, in particular the activities of the supplementary, incidental,
business or other activity. ".
30. in article 6, paragraph 2 is deleted.
The former paragraph 3 shall become paragraph 2.
31. In the title of title II is the word "(balance)" is deleted.
32. In paragraph 7 (2). 1 third sentence, after the words "emissions", the words
"under the law governing the conditions on emissions allowance trading
greenhouse gases ", the words" individual preferential quantities of milk, "
shall be deleted and the words "(hereinafter referred to as" the preferential limits ") ^ 11 c)"
the words "under special legislation".
33. The footnote No. 11b and 11 c are deleted, including links to
the footnote.
34. In article 7 (2). 2 of the introductory part, the words "technical evaluation"
the words "intangible fixed assets" and the word "established"
shall be replaced by the words "specified entity".
35. In section 7 (2). 4, the words "special legislation"
replaced by the words "in accordance with the laws governing the protection of industrial designs,
rights to results of intellectual creative activity and similar rights ".
36. In § 8 para. 1 is the number "10" is replaced by "9".
37. In article 8, paragraph 3 is deleted.
Paragraphs 4 to 13 shall become paragraphs 3 to 12.
38. In § 8 para. 3 (b). (f)), the words ' award-winning acquisition or
replacement cost "be deleted.
39. In section 8 paragraph 4 is added:
"(4) the heading" a. II. 4. Tangible movable assets and their files "contains
tangible movable assets) and their files with a separate
technical-economic determining with useful life longer than one year
and from the amount of awards designated by the entity, subject to compliance with the obligations
laid down by law, in particular respect for the principle of materiality and
a true and fair view of the asset. Tangible movable assets and their
files with a separate technical-economic determining with the times
life longer than one year in the heading "a. II. 4. Material
movable assets and sets of "are considered small tangible items, about
which an entity accounts as the stock,
(b) articles of precious metal), regardless of the amount of the award, if it is not
of objects of cultural value or cultural monuments ".
40. In § 8 para. 5, the words "Separate tangible movable assets and sets
tangible movable assets "shall be replaced by" Tangible movable assets and their
the files "and the words" for the reporting of individual tangible fixed
property in the item "a. II. 3. The construction of "a" and 4. Separate material
tangible movable assets and sets of movable assets "and also includes technical
evaluation of "shall be replaced by the words" in § 32 para. 5: ".
41. In section 8 paragraph 7 is added:
"(7) the heading" a. II. 6. Adult animals and their group "contains the
adult animals and their group in particular, herd, flock with the times
life longer than one year and the amount of the valuation of designated accounting
the unit, subject to compliance with the obligations laid down by law, in particular
respect for the principle of materiality and the true and fair view
asset. About adult animals and their groups with the period of application of the
more than one year of the unreported under the heading "a. II. 6. Adult animals and
their group "is billed as the stock.".
42. In § 8 para. 9 (a). (c)), the words "Separate tangible movable property and
files of tangible movable property "shall be replaced by" Tangible movable property and
their files "and the words" basic herd and draught animals "shall be replaced by
the words "adult animals and their group".
43. In § 9 para. 2 the words "shares in controlled and managed persons"
replaced by the words "Shares-controlled or controlling person" after the word
"contains" is added after the word "notably", and the words "it's shares according to the
the law on commercial corporations "shall be replaced by the words" in controlled
persons under the law governing business corporations ".
44. In § 9 para. 3 the words "shares in persons with substantial influence"
replaced by the words "Shares with substantial influence", after the word "contains"
inserted the word "especially" and the words ", that is, at least in the amount of twenty shares
percent, but with a lower proportion of participation than those specified in paragraph 2 "
replaced by the words "in the controlled persons under the law governing
Business Corporation, an entity in which it exercises significant influence,
and this interest is not reported under the heading "URA.III. 1. Shares-
controlled by or controlling person "".
45. In § 9 para. 7, after the words "financial assets," the words
"equity investments not included in the item" URA.III. 1. Shares-controlled
or a controlling person "and" URA.III. 2. Shares of substantial influence ",".
46. In article 9, paragraph 8 shall be deleted.
47. In section 11 (1) 1 (b). f), the words "held as material" shall be replaced by
the words "regardless of the amount of the award".
48. In paragraph 11 (1) 1 at the end of subparagraph (f)) is replaced by a comma and dot
the following points (g) and (h))), including footnotes, No 35
shall be added:
"g) tangible movable things and their files with useful life longer than
one year, in the item "a. II. 4. Tangible movable assets and their
files ", considered small tangible issue an entity
billed as the stock,
h) experimental animals ^ 35).
35) for example, Act No 246/1992 Coll., on the protection of animals against cruelty,
as amended. ".
49. In section 11 (1) 4, the words "it's preparations" shall be deleted.
50. in section 11 paragraph 6, including footnote No. 36:
"(6) the entry" B.I. 6. Young and other animals and their group "contains the
animals and their groups, including animals for slaughter ^ 36), which are not
reported in items ", and (II). 6. Adult animals and their group ",
"B.I. 1. Material on stock "and" B.I. 7. Items in stock and in the stores ".
36) for example, § 3 para. 1 (b). (d)) Law No 166/1999 Coll., on the
veterinary care and amending related laws (health law), in
as amended, section 2 (a). a) and b) Decree No. 375/2003 Coll.
implementing certain provisions of Act No. 167/1999 Coll., on the
veterinary care and amending certain related laws (health
Act), as amended, and on the animal health requirements for
animal products, as amended. ".
51. In section 11 (1) 7 the first sentence after the word "things", the words "and
the animals "and after the words" these things "with the words" and animals ".
52. In section 11 (1) 7 at the end of the text of the second sentence, the words ", and
animals animals that came, was activated and are intended to
the sale, with the exception of animals for slaughter ^ 36) ".
53. In paragraph 11 (1) 8, after the word "things", the words "and animals."
54. In the title of § 12, the word "obligation" is deleted.
55. In § 12 para. 1, 4 and 5, the word "obligation" is deleted.
56. In § 13 para. 2, the words "special legislation" shall be replaced by
the words "in accordance with laws governing compulsory".
57. In § 14 para. 1, after the word "contains" the words "for
taxpayers ".
58. In § 14 para. 2, the words ' and emoluments ' shall be deleted.
59. In § 14 para. 3 the first sentence, the words "in the application of the excessive
the deduction for the tax-payers ' shall be deleted and the second sentence shall be deleted.
Footnote 18 is hereby repealed, and including references to the note below
line.
60. in article 14, paragraph 4 is added:
"(4) the item" b. II. 11. Other taxes and fees "includes claims
in particular, in respect of taxes other than those listed in paragraphs 1 to 3, fees and
other similar pecuniary performance. ".
61. In article 15, paragraph 2. 5 after the word "set" is inserted after "in particular".
62. In article 15, paragraph 2. 6 the first sentence, the words "under a special legal
prescription ^ 20) "shall be replaced by the words" under the law governing the reserve for
the findings of the corporate tax base ".
Footnote No. 20 is deleted, including the references to the note below
line.
63. In article 15, paragraph 2. 6 the second sentence, the word "(balance)" and the second sentence shall be deleted;
is hereby repealed.
64. In § 16 para. 1 the word "Cashier" is replaced by "money
resources at the box office ".
65. In § 16 para. 3 the first sentence, the words "bank accounts" shall be replaced by
"The funds on your accounts" and the word "Bank" shall be deleted.
66. In article 16, paragraph 6 shall be deleted.
The present paragraph 7 shall become paragraph 6.
67. In § 16 para. 6 is the number "8" is replaced by "7" and the word
"(balance)" shall be deleted.
68. In article 17, paragraph 2 shall be deleted.
The former paragraph 3 shall become paragraph 2.
69. In § 17 paragraph 2. 2, after the word "includes" following the word "total" and
the word "gross" is deleted.
70. in section 18 para. 1 the second sentence, after the words "appropriate" shall be replaced
"the public".
71. In section 18 para. 1 third sentence after the word "subsidy" the words "and
special gifts "and the word" acquisition "shall be replaced by the word" financing ".
72. In section 18 para. 1 the fourth sentence, the words "if it is acquired free of charge
property specified on the activity of the business unit "shall be replaced by the words" If
free of charge, the acquired assets are used for the main activities of the business unit ".
73. In section 18 para. 4, the words "reported on the balance sheet date for the entire accounting
the unit for the current financial "are replaced by the words" current ", and at the end of
the text of the paragraph with the words "reported at the balance sheet date".
74. In section 18 para. 6, the word "past" is replaced with "previous".
75. In paragraph 19, the words "special legal regulation ^ 22)" shall be replaced by
"the law governing the reserves for the findings of the corporate tax base".
Footnote No 22 is repealed, including links to the note below
line.
76. In section 20 (2). 1, the words ", in particular, received loans and long-term
loans ' shall be deleted.
77. In section 20 (2). 2 the term "long-term" be deleted and the word
"bonds" with the words "with the maturity of more than one year".
78. In section 20 (2). 3, the words "this is the landlord, ' shall be deleted.
79. In section 20 (2). 4, the words ", from customers on supplies in the business
Contact ' are deleted.
80. in section 20 (2). 5 the first sentence, the words ' commitments to "shall be replaced by
"debts".
81. In section 20 (2). 6 and § 24 para. 9, the word "commitments" shall be replaced by
"debt in particular."
82. In section 20 (2). 7, the word "commitments" shall be replaced by "debt" and
the word "bank" on the end of the paragraph, the words "or savings and
credit unions ".
83. In the heading of paragraph 21, the word "obligation" is deleted.
84. In § 21 para. 1, the words "in commercial contractual relationships"
shall be deleted.
85. In § 21 para. 3, the word "obligation" is deleted.
86. In § 21 para. 4, the word "commitments" shall be replaced by the word "debts" and the word
"undertaking" shall be deleted.
87. In § 23 para. 1, after the word "contains" the words "for
taxpayers ".
88. In § 23 para. 2, the words ' and emoluments ' shall be deleted.
89. In article 23 paragraph 4 is added:
"(4)" URB.III. 11. Other taxes and fees "includes debts in particular
in respect of unpaid taxes other than those referred to in paragraphs 1 to 3, fees and
other similar pecuniary performance. ".
90. in § 24 para. 5, the word "Bank" is deleted.
91. In § 24 para. 10 the first sentence, the word "loan" shall be replaced by
"loaners" and the word "bank" shall be replaced by the words "credit institutions,
in particular, the bank or savings and credit cooperatives ".
92. the heading of section 25 reads: "Other liabilities, total liabilities".
93. In § 25 para. 1 and 2, the second sentence shall be deleted.
94. In article 25, paragraph 3 shall be deleted.
Paragraph 4 becomes paragraph 3.
95. section 26 including the title reads as follows:
"section 26
The cost of
(1) consumed purchases and purchased services include the following items:
the entry ") a.i.1. Consumption of materials, of energy and of other
non-stock supply "includes the cost of material consumption, decreases
materials to the standards of the natural losses, the cost of the consumed energy
and the cost of other consumption of non-stock supply, especially the supply of
water or compressed air for industrial purposes,
(b)) the item "a.i.2. Goods sold "includes the cost of goods sold; in
the item shall be given also to the standards of the natural outflow of goods,
(c)) the item "A.I. 3. Repairs and maintenance "includes the cost of repair and
the maintenance of the asset to which the entity has the right to ownership or
other assets and is required to post about it according to section 28 of the Act,
(d) the entry "A.I.) 4. The cost of travel "includes the cost of the work
the path under the labour code and the related regulations,
(e)) the item "A.I. 5. Cost of representation "includes in particular the cost of
Entertainment, gifts and similar services,
(f) the entry "A.I.) 6. Other services "includes the cost of other
purchased services, which are not shown in the profit and loss account items
"A.I. 3. Repairs and maintenance, "" A.I. 4. The cost of travel "and" A.I. 5.
Cost of representation ", also includes the costs for the purchase of small
intangible assets into use.
(2) changes in inventories of its own activities and activation material, goods,
own performance and of intangible and tangible fixed assets include
the following items:
the entry ") and (II). 7. Change in stocks of own activities "includes
increase or decrease in the cost of inventory loss or gain
unfinished products, semi-finished products, products and animals created custom
activities during the accounting period, or gain or loss
inventory resulting from inventory as the difference between the amount of inventory to
the end and at the beginning of the financial year; This item may also have a negative
the value of the,
(b)) item "and (II). 8. Activation of goods and vnitroorganizačních
services "includes the cost reduction in the value of manufactured materials and goods
material obtained by dismantling and disposal of tangible fixed
property or small long-term tangible assets, own activity
the valuation of the cost of their acquisition; It also contains, in particular,
the value of the custom transport and other feats that are made for your own use
business units in the valuation of its own cost of their acquisition; This
item has a negative value,
(c)) "a. II. 9. Activation of fixed assets "includes a reduction in the
the cost of acquisition of the intangible and tangible fixed assets developed
the entity's own activities in the valuation of its own costs; This
item has a negative value.
(3) personal expenses include the following items:
and "URA.III entry). 10. Payroll costs "includes the cost of revenue from
dependent activities, including income in kind and the cost to the revenue of the
emoluments paid to the members of their own statutory or
the inspection authorities,
(b)) the item "URA.III. 11. Statutory social insurance "contains the cost
the employer's statutory social security and public health
insurance,
(c)) the item "URA.III. 12. Other social insurance "contains the cost of the
performance of contracts for voluntary supplementary pension insurance and
the supplementary pension savings schemes for employees and similar voluntary payment and
the performance of an employee,
(d)) "URA.III. 13. Statutory social expenses "includes expenses referred to in
the law governing income tax related to employees, if
to the appropriate business unit subject
(e)) the item "URA.III. 14. Other social costs "includes other
social costs that are not shown in the profit and loss account items
"URA.III 11. Statutory social insurance "," URA.III. 12. Other social
insurance "and" URA.III. 13. Statutory social expenses ", and other costs
for example, the service of volunteers, paid as a refund.
(4) the heading "a. IV. 15. Taxes and charges "shall include in particular the costs of the
taxes, fees and other similar financial transactions in cases where it is
an entity the taxpayer, except income tax payable
legal persons for the respective tax period, which is indicated in the
item in the profit and loss account ". VIII. 29. Income tax "; It also contains
other taxes and fees, and other similar financial transactions for previous
period, including value added tax, which no longer increase the award
assets, accounts receivable and inventory, further adjustment to the excise duty applicable
for their personal consumption of selected products according to the law on excise duties.
(5) other expenses include the following items:
the entry "A.V.) 16. Penalty, interest on late payments, fines and other
finance charge memo "includes the contractual penalties and default interest, with the exception of the interest of the
under the credit agreement, the fees for late payment under the civil
the Penal Code, penalties or other sanctions from the contractual relations, postižní
the amounts and penalties and the performance of a similar nature; It also contains other
fines and penalties that are not contained in the first sentence,
(b)) the item "A.V. 17. The write-off of bad debt "includes the cost of
the write-off of receivables under the law governing income tax and depreciation
the claims associated with the activities of an entity's taxable
revenue, loss-making items for which the estate is not sufficient to cover the
borrowers under the law governing bankruptcy and ways of its solution, and
the cost of the transferred receivables related to the activities of business units
subject to income tax,
(c)) the item "A.V. 18. Interest expense includes interest "against banks
savings and úvěrním cooperatives or other creditors, including interest on
under the credit agreement, in the case of security lending transactions, financial operations,
for example, the discount securities and finance charge amounts and postižní
similar services,
(d)) the item "A.V. 19. Exchange rate losses "contains the exchange rate differences arising
on accounts denominated in foreign currencies,
e) appropriation "A.V. 20. Gifts "contains in particular the net price
depreciable intangible assets and tangible fixed
property owned by the entity in respect of the transfer because of the
donating to others, the unit cost of donated inventory and financial donations
provided from its own financial resources of the entity; in this
item does not cost neodpisovaného assets and return
transfers of property to other persons in the context of the main activities of the business units
According to the Statute, the articles of association or other incorporation documents, if the assets
made from a special purpose financial resources,
(f) the entry "21 A.V.). Shortages and damages "contains the shortages and damage to property with
the exception of the deficit in cash and valuables, which are always
claim against materially responsible person, with the exception of missing values
securities where it is necessary to keep these items separately on analytical
accounts ' securities in the umořovacím proceedings "in the vendor posting groups 06-
Long-term financial assets and 25-short-term financial assets and
start the redemption process; in the item is also provided by the net book value of
decommissioned of intangible and tangible fixed assets as a result of shortages
and damage; the damage for the purpose of this order is a physical deterioration, it is
an unrecoverable damage to or destruction of tangible property, including inventory,
(g)) entry "A.V. 22. Other other costs "includes other costs
uncaught in other items of costs, in particular costs
the operating business units, further payments related with the management of accounts
with banks or credit unions, the cost of Contracting
insurance of persons and property, the costs associated with obtaining bank
guarantees and similar payments related with the management of accounts with banks or
savings and credit cooperatives, as well as deposit the fees with the exception of
cases, when these items become a part of the acquisition price of the asset,
and the costs of severance pay for releasing the apartments; It also contains consumption
the preferential limits and usage of emission allowances; the consumption of
the preferential limits and emission allowances is reported regardless of the
their subsequent disposal under the law governing the terms of trading
a scheme for greenhouse gas emissions.
(6) depreciation, sold assets, creation and use of reserves and provisions
items include the following items:
the entry ") and. VI. 23. Depreciation of fixed assets "includes the depreciation by
depreciation plan provided for an entity, the net price
of intangible and tangible fixed assets when you dispose of because of its
the liquidation as a result of wear and tear,
(b)) item "and VI. 24. Sold fixed assets "includes costs in the
the amount of the book value of intangible and tangible fixed assets
When you sell a depreciable; It is reported here and the cost of sold
tangible fixed assets neodpisovaného at the time of its decommissioning,
(c)) item "and VI. 25. Sold securities and shares "has sold
Securities and shares,
d) item "and. VI. 27. Creation and use of reserves and adj. entries "
includes the cost of the production and use of provisions and value adjustments according to the
the law governing the reserves for the findings of the corporate tax base.
(7) the item "URA.VII. 28. Provided by membership dues and contributions
cleared between the departments ' contains a member posts
legal persons resulting from an optional membership entity.
Also includes financial contributions intended for the operation of your own business
folder, if it is an entity, within the main activities defined
the incorporation deed or other document of formation.
(8) the item "and VIII. 29. Income tax, "provides the tax due on the income
legal persons relating to the profit or loss for the accounting period,
that the financial statements are drawn up, and also contains additional charges
income taxes, especially income tax for previous periods, minus the return
tax for the previous tax period. ".
Footnote No. 23 to 27 shall be repealed, including links to
the footnote.
96. section 27 including the title reads as follows:
the "section 27
Revenue
(1) the heading "B.I. 1. Operating subsidies "includes grants, if they are designed
on the operation of the entity; for a subsidy shall be considered as free of performance
directly or indirectly granted from the State budget, State
financial assets of the National Fund, from State funds, the budgets of the
territorial self-governing units on the intended purpose, the grant also
consider the performance of the business units provided free on the set
the purpose of foreign resources of the European Community or of the public
the budgets of foreign countries, and the resources and grants provided under the Special
legal regulation. Subsidies also means remission of part of the fees and
other similar pecuniary transaction when this legislation allows and
the competent authority has determined the prominutou part of the fees, and other similar
financial performance for the grant. A subsidy is considered to be also defunct debt in
the amount of the fee and other similar financial, or part thereof,
If the obligation to pay this fee and other similar financial performance
or a portion of it was destroyed by a decision of the competent authority; the item is
reduced by any debts due to its subsidy providers
the under-execution, abuse or return. Free of charge for the acquisition of preferential
a cap on emissions of the first holder or provider is
charged and treated as a grant in the amount of the replacement Awards
the purchase price; When the consumption, sale, or other loss of these assets is
corresponding to the amount posted in the chart of account
a group of 34 posts to the appropriate revenue accounts in the General Ledger, and the time
relation with costs.
(2) received contributions shall include the following items:
and "(B) item.) II (2). Received contributions cleared between business
folders "contains contributions to the functioning of the entity within the main
activities defined the incorporation or memorandum from
custom organizational units if they are entities,
(b) the item "b.) (II). 3. Received contributions (donations) "includes donations to the operating
the activities of the entity, the value of acquired fixed free of charge
intangible and tangible fixed assets acquired free of charge, if the assets are not
designed for the performance of the main activities of the entity,
(c)) "(B). II. 4. The contributions received ' contains a Member
posts according to the Statute, articles of association or other founding documents; in
the item shall be indicated and the contributions of members of registered churches and
religious communities; There are income from church collections
organized in the framework of the relevant ordinances of registered churches and religious
the company.
(3) other income includes the following items:
and "(B) item.) IV. 5. Penalty, interest on late payments, fines and other
finance charge memo "includes the contractual penalties and default interest in accordance with the provisions of the
specific legislation with the exception of interest on late payments under the contract,
about the loan, fees for late payment under the relevant provisions of the civil
the Penal Code, penalties or other sanctions from the contractual relations, postižní
the amounts and penalties and the performance of a similar nature under the special law
legislation; also includes other fines and penalties under the Special
the legislation, which is not contained in the first sentence,
(b) the item "b.) IV. 6. Payment for written-off receivables "includes the payment of the
receivables that have been written off in the past expenses and from this
in accounting, followed only on the off balance sheet accounts; to
This item will include a payment for the assignment of the Receivables
related to the activities of the entity,
(c)) "(B) (IV). 7. Interest income "includes interest received from banks,
savings and credit cooperatives and from other debtors and similar services;
in the case of interest, which are taxed at a special rate, and withholding tax is
possible to set off on the overall tax liability, interest shall be given before the
taxes, in other cases, the interest shall be shown in the amount after taxes,
(d)) "(B). IV. 8. Exchange rate gains "includes foreign currency exchange differences arising
on accounts denominated in a foreign currency,
(e)) "(B). IV. 9. Settlement funds "includes income up to the amount of the costs
When you use a purpose built resource funds placed under liabilities
"A.I. 2. The funds ",
(f) the item "b.) IV. 10. Other other income "includes, in particular, compensation for
shortages and damages from natural and legal persons, the surpluses on the property with
the exception of surpluses of intangible and tangible fixed assets and other
income not listed in other items of income; on the proceeds of the legally
deaths of debts, with the exception of meet, set-off, the agreement on the replacement
of the earlier commitment by a new, amalgamation, or settlement.
(4) the proceeds from the sale of property shall include the following items:
the entry "B.V.) 11. Proceeds from sale of intangible and tangible fixed
property "contains sales for sold fixed intangible and tangible
assets, estimate of the amounts of the fees for hiring the licences or other
property rights, if the amount of the fees is not known,
(b) the entry "B.V.) 12. Proceeds from sale of securities and shares "includes
proceeds from the sale of securities of fixed and short-term nature
posted in accounts posting groups 06-long-term financial assets and
posting groups 25-short-term financial assets,
(c) the entry "B.V.) 14. Income from current financial assets "includes
income from current financial assets posted on the chart of accounts
groups of 25-short-term financial assets,
(d)) the item "B.V. 15. Income from current financial assets "includes
in particular, the income arising from the ownership of the long-term financial
assets posted on the accounts posting groups 06-long-term financial
property. ".
Footnote # 28 is repealed, including links to the note below
line.
97. section 28 including the title reads as follows:
"section 28
Profit (loss)
(1) the heading "c. profit/(loss) before tax" contains the difference
items "total Revenue" and "total expenses", with the exception of items
"VIII. 29. Income tax ". "(D). Profit after tax"
contains the difference of the item "c. profit/(loss) before tax" and
the item "a. VIII. 29. Income tax ".
(2) the entity shall, at the date of the financial statements
separately the costs, revenues, profit or loss from the main
activities and costs, revenue and profit for the economic
activity. ".
98. In section 29 para. 1, the word "Annex" shall be replaced by "in the financial
statements ".
99. In section 29 para. 2 the first sentence after the word "Annex" shall be replaced by "in the
the financial statements ", the number" 2 "is replaced by the number" 3 "and the word" (balance) "
is hereby repealed.
100. In section 29 para. 2 the second sentence after the word "Annex" shall be replaced by "in the
the financial statements ".
101. In paragraph 29, the following paragraph 3 is added:
"(3) the business units in addition to the information referred to in section 30 shall all
For more information, that are required to specify in the annex to the financial statements
According to the law and the Ordinance. ".
102. In § 30 paragraph 1 reads:
"(1) the annex to the financial statements in its entirety contains information about
and) business unit, its headquarters, the name, legal form, its purpose,
i.e.. the main activities, economic and other activities, statutory
organs and organisational components with their own legal personality, if
have been set up,
b) founding fathers, instigators, deposits into equity, the nature and
the amount of such deposits and enrollment deposits in an appropriate register,
(c) the accounting period),
(d)), the guidelines used accounting principles and accounting methods and
derogations from these methods, together with their impact on assets and
liabilities, financial position and profit or loss of the business unit
an entity shall be 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. put on the translation of foreign currencies to the Czech currency,
4. determination of the fair value of assets and liabilities according to the law,
(e)), the value model, and the technique of measuring the fair value of the
in particular, the
1. changes in the fair values including changes in the valuation of the shares by using the equity method
individual types of financial assets and how they are posted,
2. for each type of derivatives presents information about the extent and nature, including
significant terms and conditions that may affect the amount, timing
and certainty of future cash flows, and a table indicating the changes in fair
the values during the accounting year on the relevant account in the chart of the group, 92,
3. indicate the reasons and the eventual amount of the correcting entry, if the assets were not
and liabilities measured at fair value or using the equity method,
(f) the amount and nature) each item of revenue and costs that are
extraordinary volume or to the origin,
g) name, address and legal form of each of the accounting unit in which the
the unit of the Member having unlimited liability,
h) individual items of 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 interest, if the entity has decided that are part of the awards
assets,
I) auditor received the total prize pot for the statutory audit of the annual financial
statements and the total remuneration received by the auditor for other assurance services, for
tax advisory services and other non-audit services,
(j) the name of the other business units), in which the entity itself or
through a third party acting on its behalf and on behalf of the holding
share, this proportion may be in the form of holdings of shares, with an indication of the amount of the
This share for shares with the indication of the number, nominal value, or
the number of shares, and the type of these shares, as well as the amount of
capital, equity, funds and the profit or loss of the accounting
for the previous accounting period,
an overview of the debt due to) insurance premiums on social security and
contribution to the State employment policy, an overview of the debt payable
public health insurance and tax arrears at the locally registered
the relevant financial and customs authorities, with the sums, dates the emergence of
and maturity,
l) the number and nominal value of the acquired shares for each class of shares separately,
or, in the absence of a nominal value, their awards; Similarly,
proceed for shares, convertible bonds and bonds or
similar securities or rights, with an indication of their number and the
the rights which were based,
m) amounts of debt, incurred in the accounting period and for which the
residual maturity at the balance sheet date exceeds five years, as well as the
the amount of any debt of the entity, guaranteed that this accounting
the unit, with an indication of the nature and form of the guarantee; This information shall be indicated
separately for each creditors item according to the structure of the balance sheet,
n) the total amount of financial or other debts that are not included in the
the balance sheet,
about) the financial results in the breakdown of the capital and economic activity and
for income tax purposes,
p) the average number of employees includes a registration under the Act
governing the State statistical service and related special
legislation broken down by category, as well as about the personal
the costs for the accounting period broken down according to the profit and loss account for
items "URA.III. 10. Payroll costs "to" URA.III. 14. Other social
the cost ", information on the number and status of employees when they are at the same time
members of the management, control or other authorities designated by the Statute,
the articles of incorporation or any other document,
q) the amount provided for remuneration and emoluments for the financial year to the members
the management, control or other authorities designated by statute, the articles of
or other provisioning by the Charter, by virtue of their functions, as well as on the amount of
debt incurred or contractually agreed regarding the emoluments of former members of the
of those bodies, with an indication of the total amount for each category of members,
r) participation of the members of the management, control or other authorities of the financial
units designated by statute, the articles of incorporation or any other document and
their family members in persons with whom a business unit
for the reported accounting period has concluded trade agreements or other contractual
relationships,
with) the amount of advances and credits granted to the members of the závdavků of the authorities referred to in
(q)) with indications of the interest rates, main conditions and, where appropriate,
Nevertheless, the amounts of debts taken on their behalf as a
the kind of guarantees, with an indication of the total amount for each category of members,
t) how to determine the tax base from income, the tax credits and
types of utilization of resources in the current accounting period obtained from tax
reductions in the preceding tax periods, broken down for each
the tax period as required by the law governing income tax,
for every significant item of) balance sheet or profit and loss account for that
is putting a substantial financial and property situation and the
the profit or loss of the entity, if the following information does not arise
directly or indirectly, from the balance sheet and profit and loss account; for significant
assets shall be also their additions and disposals and
major items that are on the balance sheet and profit and loss account
included or compensated with other items, and in the balance sheet and the
profit and loss account are not reported separately, such as the breakdown of the
long-term loans, including interest rates, and a description of the collateral,
subsidies received on the operation or for the acquisition of intangible and
tangible assets from the State budget, the budget of the local government
units or from State funds, with an indication of the amount of subsidies and their resources,
in the overview of and) provided by donations, donors and beneficiaries
These donations if it is significant or if it requires a special
legislation,
w) overview of the public collections under the law governing public
Collections, with an indication of the purpose and amount of the selected amounts
x) method of settlement of the financial results of previous
period, in particular the distribution of profit,
s) individual production quota, individual premium rights and limit
other similar quotas and limits, of which an entity
did not place on the balance sheet or the scoreboard accounts, because the cost of
to obtain information about their reproductive cost exceeded its
significance. ".
Footnote # 29 and 30 are deleted, including links to
the footnote.
103. In § 30 paragraph 2. 3 and 4, the words "financial statements" shall be replaced by the words "in
the financial statements ".
104. In § 30 paragraph 2. 5, the word "to" is replaced by "in" after the word
"information" with the words "in accordance with the decision of the accounting unit and" and
the words "regulations ^ 31) and according to the decision of the business unit" shall be replaced by
the word "regulations".
Footnote 31 is repealed, and including a link to the note under
line.
105. In § 30 paragraph 2. 6 the first sentence of the letter "f" letter) "by j)".
106. In § 30 paragraph 2. 6 the second sentence, the words ' n), o) and u) "shall be replaced by
"q), r), s) and v)", after the word "identify" with the words "sums of money
on ", the word" status "shall be deleted and the words" specific legal
prescription ^ 32) "are replaced by the words" the law governing the protection of personal
data ".
Footnote No. 32 is repealed, and including a link to the note under
line.
107. In article 30, the following paragraph 7 is added:
"(7) annex to the financial statements in summary form does not contain information
According to § 30 para. 1 (b). d) point 4 and § 30 paragraph 2. 1 (b). e), (f)), and (i)). ".
108. the heading of section 32 added: "valuation of intangible and
tangible assets and the definition of the costs associated with the acquisition. "
109. in the title of § 32, 33, 33a and 33b, the words "(§ 4 para. 8 and § 25
paragraph. 4 of the Act) "are deleted.
110. In § 32 para. 2, letter e) repealed.
Subparagraph (f)) is renumbered as paragraph (e)).
111. In § 32 para. 5, the words "§ 7 para. 1 or § 8 para. 6 "shall be replaced by
the words "section 7 or section 8".
112. the heading of section 33 is added: "the definition of the costs associated with the acquisition
Securities and shares ".
113. In paragraph 33 of the second sentence, the word "loan" shall be replaced by the word "lease".
114. the heading of section 33a reads: "inventory valuation Methods and the definition of the costs with
their acquisition ".
115. In § 33a of the second sentence, the word "loan" shall be replaced by the word "loaners" and
at the end of the text, the words ", exchange rate differences, contractual penalties and
interest on late payments and other penalties from the contractual relations ".
116. the heading of section 33b: "definition of costs associated with the acquisition
claims ".
117. Under section 33b, the words "referred to the sum may not exceed the yield
claims "be deleted.
118. in the title of § 34, 35, 36 and 36a, the words "(§ 4 para. 8 and section 27 of the
paragraph. 6 of the Act) "are deleted.
119. In § 34 paragraph 1 reads:
"(1) changes in the fair value of securities designated by the entity to
in order to achieve a trading profit from price differences in the short
term shall be accounted for as an expense or yield. ".
120. the following section is inserted after section 36a 36b, which including the title reads as follows:
' paragraph 36b
The conversion of the accounting unit
In the case of conversion of the entity referred to in paragraph 2 of the civil
code or a special legal regulation, the entity shall apply
mutatis mutandis, the provisions of Decree No. 500/2002 Coll., which shall be carried out
some of the provisions of Act No. 563/1991 Coll., on accounting, as amended by
amended, for the accounting units that are entrepreneurs
relation in the system of double-entry accounting, as amended
regulations governing the conversion of business corporations. ".
121. In § 37 para. 2, the words "special legislation" shall be replaced by
the words "under the law governing the reserve to determine the tax base of the
revenue ".
122. In § 37 para. 3, the word "(balance)" is deleted.
123. In § 37 para. 4, the number "2" is replaced by the number "6".
124. In § 37 para. 5, the word "income" is replaced by the word "costs".
125. In § 37 para. 7, the word "reserve" is replaced by "corrective
the entry "and the words" a corrective entry "shall be replaced by the word" reserve ".
126. In the title of § 38, the words "(§ 4 para. 8 and § 28 para. 1 of the law) "
shall be deleted.
127. In § 38 paragraph 1(a). 2 letter a) is added:
"a) intangible fixed assets for which the entity acquired the right
use or consumption; the assets depreciated over whether or not the beneficiary, if the
property charges, ".
128. In § 38 paragraph 1(a). 8, after the words "to date" is inserted after the word "Assembly".
129. In § 38 paragraph 1(a). 9, the words "financial statements" shall be replaced by the words "in accounting
statements ".
130. In § 38 paragraph 1(a). 10 the introductory word "subsidy" the words
"or special gift."
131. In § 38 paragraph 1(a). 10 the introductory sentence shall be inserted after the first sentence of "by analogy
in case of free of charge acquired intangible
assets, tangible fixed assets and technological assessment. ".
132. In § 38 paragraph 1(a). 10 (a). a), the words "which will increase revenue," and
the words ". In the case that the asset is taken entirely from the subsidies received, it is
This amount is equal to the amount of depreciation "shall be deleted.
133. In paragraph 38, paragraph 11 shall be deleted.
134. In paragraph 39, subparagraph (b) at the end of the text), the words ",
Church buildings, especially churches, chapels and monasteries, on the condition that
they are used for Church and religious purposes, in particular to the implementation of the
religious celebrations, religious services and ceremonies ".
135. In paragraph 2 of section 40. 2, the words "special legislation" shall be replaced by
the words "by the law governing the provision to determine the tax base from income".
136. In section 40 para. 3, the word "income" is replaced by the word "costs".
137. In the title of § 41, the words "(§ 4 para. 8 and § 7 (2). 6 of the Act) "
shall be deleted.
138. In § 41 para. 1 at the end of subparagraph (b)), the words "and other
similar financial performance ".
139. In § 41 para. 2 the words "setting" is replaced by
"accounting for set-off" and the words "special legislation" ^ 33) "
replaced by the words "civil code".
Footnote No. 33 is repealed, and including a link to the note under
line.
140. In paragraph 41, at the end of the text of paragraph 3, the words "and claims, and
except advance payments received and závdavků, against
the same natural or legal person which have a maturity of up to
one year, and are kept in the same currencies ".
141. In paragraph 41, at the end of paragraph 3 the following sentence "the entity shall indicate the
with regard to the significance of the above summary reporting types of accounting
cases in the annex to the financial statements. ";"
142. In § 42 para. 1 the number "21" is replaced by "20" and the number "16"
is replaced by "8".
143. In § 42 para. 3 the number "24" is replaced by "10" and the number "18"
replaced by the number "10".
144. In § 42 paragraph 6 is added:
"(6) exchange rate differences identified towards the end of the balance sheet date or to another
the time to which it draws up financial statements, with the exception of the interim management
the financial statements shall be reported according to the nature in the statement of profit and loss
the item "A.V. 19. Exchange rate losses "or under the heading" (B). VI. 8. Foreign currency exchange
the profits ".".
145. the heading of section 42a is inserted: "the transition from a simple accounting Method on
the accounts held in full or in a simplified range ".
146. in the introductory part of the provisions of section 42a is inserted:
"When you go from a simple accounting on accounting held in full
or in simplified range of an entity in a simple accounting
before closing the books does the inventory and later in a simple
the accounts of the balance sheet date, proceed as follows: ".
147. In paragraph 42 (c). a) after the word "commitments", the words "including
debt ", the words" stipulated by special legislation 34) "^ ^
replaced by the words "created on the basis of the law governing the reserve for
the findings of the corporate tax base "and the words" arising out of the data
previous periods that have not been under a special legal
prescription ^ 34a) "shall be deleted.
Footnote # 34 and 34a is repealed, including links to
the footnote.
148. In paragraph 42 (c). (b)), the word "mission" shall be replaced by the words "main
activities ".
149. In paragraph 42b para. 2 (a). a), the words "in the amount of CZK 1" shall be replaced by
"according to § 25 para. 1 (b). k) of the Act ".
150. In the heading of annex 1, the word "(balance)" is deleted.
151. in annex No. 1 ASSET item A (II). 4. added: "Tangible movable property and
their files ".
152. in annex No. 1 ASSET item A (II). 6. added: "adult animals and
their group ".
153. in annex No. 1 ASSET item URA.III 1. added: "Shares-controlled
or a controlling person ".
154. in annex No. 1 ASSET item URA.III. 2. added: "with substantial Shares
the influence of ".
155. in annex No. 1 ASSET item URA.III. 7 repealed.
156. in annex No. 1 ASSET item B.I. 6. added: "Young and other animals
and their group ".
157. in annex No. 1 ASSET item URB.III 1. added: "cash in
the box office ".
158. in annex No. 1 ASSET item URB.III. 3. added: "funds on the
accounts ".
159. in annex No. 1 ASSET item URB.III 7. added: "cash in transit" and
the item "URB.III. 8." shall be deleted.
160. in annex No. 1 asset item B. IV. 3. repealed.
161. in annex No. 1 LIABILITIES item B II 1. added: "long-term loans".
162. in annex No. 1 LIABILITIES item URB.III. 18. added: "short term loans".
163. In Appendix 1, item (B) LIABILITIES. IV. 3. repealed.
164. Appendix 2 is added:
"Annex 2 to the Decree No 504/2002 Sb.
Arrangement and marking of the items of the profit and loss account
A. Costs
I consumed purchases and purchased services
1. Consumption of materials, energy and other non-stock supply
2. the goods sold
3. Repair and maintenance
4. the cost of the travel
5. the costs of representation
6. other services
II. Changes in inventories of its own activities and activation
7. Change in stocks of own activities
8. Activation of materials, goods and services vnitroorganizačních
9. activate the fixed asset
III. Personnel costs
10. Staff costs
11. Statutory social insurance
12. other social insurance
13. Statutory social expenses
14. other social costs
IV. Taxes and charges
15. Taxes and charges
In other costs.
16. Contractual fines, interest on arrears, other fines and penalties
17. The write-off of bad debts
18. Interest expense
19. Exchange rate losses
20. The gifts
21. the difference and losses
22. Other expenses
Vi. Depreciation, sold assets, creation and use of reserves and adjusting entries
23. Depreciation of fixed assets
24. Sold fixed assets
25. Sold Securities and shares
26. the value of sold material
27. the creation and use of reserves and adjusting entries
VII. contributions Provided
28. Provided by membership dues and contributions posted between departments
VIII. income tax
29. income tax
Total cost
(B).
I. operating grant
1. Operating grants
II. Contributions Received
2. Contributions Received cleared between departments
3. Received contributions (donations)
4. the contributions Received
III. Revenue from their own performances and for the goods
IV. other income
5. Contractual fines, interest on arrears, other fines and penalties
6. Payment for written-off receivables
7. Interest income
8. Foreign exchange gains
9. Settlement funds
10. Other other income
The proceeds from the sale of assets.
11. proceeds from sale of intangible and tangible fixed assets
12. proceeds from sale of securities and shares
13. the proceeds from the sale of material
14. income from current financial assets
15. income from long-term financial assets
Total revenues
C. profit/(loss) before tax
D. economic result after tax ".
165. in annex No. 3 chart of account coding No. 0-04 group:
"Intangible fixed assets".
166. in annex No. 3 chart of class 2-chart of the Group of 21 is: "Cash
resources at the box office ".
167. in annex No. 3 chart of class 2-chart of the Group 22: "money
resources on accounts ".
168. in annex No. 3 chart of class 2-chart of the Group 23: "short term
loans ".
169. in annex No. 3 chart of class 5-chart of the group 55: "depreciation,
sold assets, creation and use of reserves and adjusting entries ".
170. in annex No. 3 chart of class 5, 55 the following posting group
posting groups 56 and 57 shall be inserted:
"56-changes in stocks of own activities
57-activation ".
171. in annex No. 3 chart of class 6, 61 and 62 posting groups are deleted.
172. in annex No. 3 chart of class 6-chart of the group 65: "the proceeds from the
the sale of assets ".
173. in annex No. 3 chart of Group 9-chart group 95:
"Long-term loans and liabilities".
Article. (II)
Transitional provisions
1. the provisions of Regulation No. 504/2002 Coll., in the version in force from the date of acquisition
the effectiveness of this Ordinance, shall apply for the first time, starting in the accounting period
January 1, 2016 and later, unless otherwise stipulated.
2. The balance sheet items of fixed assets "and (II). 6. Adult animals and
their group "shall be included whether or not animals reported prior to the date of acquisition
the effectiveness of this Ordinance in the fixed assets balance sheet item
"And (II). 6. Breeding and draught animals "and to the balance sheet items
short-term assets "B.I. 6. Young and other animals and their group "
also, the animals shall be reported before the date of entry into force of this
the decree in the balance sheet under short-term assets "B.I. 6. The animals ", and
until their eviction.
3. On the first day of the accounting period starting 1. January 2016 or later
make a folder of a fixed pricing and current financial assets in
during their acquisition, which an entity in the accounting period
initiated before 1. January 2016 charged on the relevant account posting
Group 04-acquired long-term intangible and tangible assets,
long-term financial assets or 25-short-term financial
assets in the balance sheet and an is in the item "URA.III. 7. Acquired
long-term financial assets "and" URB.III. 7. Acquisition of short-term financial
assets "in the balance sheet showing under the relevant heading of the fixed or
short-term financial assets, which is related to the acquisition.
4. On the first day of the accounting period starting 1. January 2016 or later
It clears the active and passive reporting of currency differences, which
an entity by nature of the reported in the balance sheet for the immediate
the previous accounting period in the item "(B) (IV). 3. Exchange rate differences "
or under the heading "(B) (IV). 3. Exchange rate differences "in correlation with
the relevant accounts of assets and liabilities.
Article. (III)
The effectiveness of the
This Decree shall enter into force on 1 January 2000. January 2016, with the exception of
the provisions of article. I, section 120, in terms of section 36b, which shall take effect
on 1 January 2004. January 2017.
Minister:
Ing. Sport in r.
