251/2015 Sb.
The DECREE
of 16 June. September 2015,
amending Decree No 501/2002 Coll., which implements certain
the provisions of Act No. 563/1991 Coll., on accounting, as amended,
regulations for accounting units, which are banks and other financial
institutions, as amended
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 501/2002 Coll., which implements certain provisions of the Act
No. 563/1991 Coll., on accounting, as amended, for the accounting
the units, which are banks and other financial institutions, as amended by
Decree No. 473/2003 Coll., Decree No. 539/2004 Coll., Decree No.
398/2005 Coll., Decree No. 350/2007 Coll., Decree No 470/2008 Coll.,
Decree No. 420/2010 Coll., Decree No 408/2012 Coll. and Decree No.
468/2013 Coll., is hereby amended as follows:
1. In article 1 (1). 1, after the words "European Union" ^ 1 ")", the words ",
at the same time follows the applicable regulation the European Union ^ 2) ".
Footnotes 1 and 2:
"1) of the Council directive of 8 March. December 1986 on the annual accounts
and consolidated accounts of banks and other financial
institutions (86/635/EEC). Directive of the European Parliament and of the Council
13/34/EC of 26 April 1999. June 2013 on the annual accounts,
consolidated financial statements and related reports, some
forms of enterprises, about the change of the European Parliament and Council Directive 2006/43/EC
and repealing Council Directives 78/660/EEC and 83/349/EEC.
2) European Parliament and Council Regulation (EC) No 1606/2002 of 19 November 2002.
July 2002 on the application of international accounting standards, as amended by
Regulation of the European Parliament and of the Council (EC) No 297/2008. ".
2. In article 1 (1). 1 (a). and the words ' and) the procedure for inclusion of the accounting
units to the consolidation unit "shall be deleted.
3. In article 2 (2). 1 at the end of subparagraph (c)), the words "(hereinafter referred to as
"securities dealer") ".
4. Footnote 8 is deleted.
5. In section 2 (2). 4, the words ", with the exception of the provisions of section 81a," shall be deleted.
6. footnote No. 8a is deleted.
7. In section 3, paragraph 3. 2, 3 and 5, § 4, paragraph 4. 1, § and § 66 paragraph 65. 1, the words "to the
This Decree "shall be deleted.
8. In section 3 of the text at the end of paragraph 4, the words "information in the
Annex under section 54 to 57 shall be given in the same order in which they are
the items shown in the balance sheet and the profit and loss account in annexes 1 and
2. "
9. In section 4, paragraph 4. 2 with the number "6" is replaced by "7".
10. In section 12 at the end of the text of paragraph 4, the words ", as amended by
amended ".
11. In article 26, the words "consisting of the specific legislation"
shall be deleted.
12. In section 28 is for the word "subsidies", the words "within its own resources".
13. In section 29. 2 the words "in accordance with the specific legislation"
shall be deleted.
14. In paragraph 44. 4, the words "acquired in primary emissions ' shall be deleted.
15. In section 48 at the end of the text of the first sentence, the words ", gifts and other
free performance. "
16. In section 50, paragraph. 1 the words "under the special law," shall be deleted.
17. In section 50, paragraph. 3 the words "acquired in primary emissions" and the words
"under the special regulation ' shall be deleted.
18. the heading of title IV, including:
' TITLE IV
CONTENT DEFINITION ANNEX
§ 54
(1) annex contains information on the applied accounting methods, at least
about
and the new accounting methods used) compared to the previous period,
the reasons for their application and impact on outcome management and custom
the capital of the entity,
(b)) methods of valuation of assets and liabilities, the methods used in the
determination of the fair values of assets and liabilities, foreign currency and exchange rates
used for the conversion of foreign currencies to the Czech currency,
(c)) the time of accounting case, in particular, information about the
capture the assets and liabilities as assets or liabilities at the time of
the trade or at the time of the deal,
d) procedures depreciation of long-term tangible and intangible assets,
e) accounting procedures of securities, derivatives, foreign exchange
stores including the method of accounting of currency differences, repurchase transactions,
financial leasing, securitised asset and other tools
used in the reallocation of credit risk, pension plans and deferred
taxes,
(f) accounting procedures) interest income and costs, ways to report
income from receivables including interest at risk, premiums and discounts
incurred in the acquisition of receivables from third parties,
g) methods and procedures the identification of classified assets, in particular
accounts receivable, asset depreciation methods, in particular the claims,
(h) the policy and procedures) calculate the amount of provisions and reserves, including
explanation of basic assumptions for their use,
I used the security impact) the valuation of assets, in particular claims.
(2) in addition to the information referred to in paragraph 1 of the annex contains information on the
and fixed assets); the entity shall indicate for each group total
balance at beginning of period, additions, disposals, total
the final balance at the end of the accounting period and further similar information about the
oprávkách and correction items relating to that property,
where appropriate, the amount of interest, if the entity has decided that they are part of the
the valuation of assets,
(b)), which was loaded with assets as security for their own liabilities or the
the obligations of third parties; the information should be sufficiently detailed to
for each item and each item podrozvahovou commitments were listed
the total value of encumbered assets
(c) the amount of the lease, loans) and liabilities separately for each of the following
items of the balance sheet:
1.3b) and 4 assets and 1b), 2a), 2b) and 3b) liabilities broken down on the basis of the
their residual maturity as follows: within three months, from three
months to one year, from one year to five years over five years,
2. for assets item 4 shall be also due upon request and with the
notice to one year; If the leases and loans or commitments
They include hire-purchase payments, the remaining maturity period
between the balance sheet date and the date when each instalment becomes
due,
3. in item 5 of the assets and liabilities, 3a), indicating what proportion of assets and liabilities,
that will become due within one year from the balance sheet date,
(d)) the total amount of contingent liabilities and commitments provided by factual
zajištěních, indicating their nature and form that are not included in
the balance sheet; pension obligations and liabilities to consolidated
units, business units under the joint influence of and the associated accounting
the units shall be shown separately,
(e) the balance sheet item "). Subordinated liabilities "for each obligation, which
exceeds ten percent of the total amount of the subordinated liabilities, in the
structure:
1. the amount of the commitment, the currency in which it is denominated, the rate of interest and the date
maturity date or the fact that it is a perpetual issue;
2. the existence of the circumstances in which an earlier repayment is required
the commitment,
3. the conditions of subordination, the existence of any of the rules and arrangements
governing the transfer of the child the obligation in equity, or other
forms of commitment, and the conditions laid down by those provisions,
4. summary description of the rules governing other liabilities
not exceeding ten percent of the total amount of the subordinated liabilities,
f) valuation of financial instruments or assets other than financial
instruments, which are measured at fair value; This information includes:
1. major assumptions on which they are based used value
models and techniques where fair value was established in accordance with section 27 of the
the law,
2. for each category of financial instrument or asset other than
Award-winning financial instruments at fair value, the changes in value
included directly in the profit and loss account and the changes included directly into
equity,
3. for each class of derivative financial instruments, information about their
the extent and nature of the, including the main conditions which may affect the amount,
timing and certainty of future cash flows,
4. a table showing movements in the valuation differences during
of the accounting period,
(g)) of deferred taxes at the end of the accounting period and its development,
(h) the period of depreciation of goodwill).
(3) in the annex, the entity shall also
and) the number and nominal value or, in the absence of a nominal value,
Awards in the financial statements of the shares subscribed during the financial year, with
limits of the authorised capital without it was in contradiction with the
the provisions on the amount of
(b)) the number and nominal value or, in the absence of a nominal value,
Awards in the financial statements of each type of shares, if any such
the species more
(c)) the existence of a provisional leaves, any preferred stock,
and priority changeable bonds, warrants or options, or
similar securities or rights associated with them, with an indication of their
the number and scope of the rights associated with them,
(d) the nature and business purpose) transactions of the business units that are not
included in the balance sheet, and the financial impact of the transaction on a business unit,
where are the risks or benefits arising from such transactions are material and where it is
disclosure of such risks or benefits is necessary to assess the financial
the situation of the entity,
e) transactions, which the accounting unit has with the related party,
including the volume of such transactions, the nature of the related party relationship and
other information about these transactions, which are necessary to
understanding of the financial situation of the entity, if such transactions are
significant and have not been concluded under normal conditions on a regulated market;
information about individual transactions may be aggregated according to their
nature except where separate information is necessary for the
understanding the impact of related party transactions on the financial situation
the accounting unit; related party has the same meaning as in
international accounting standards referred to in section 19a of the Act,
(f) shares revenue accounting unit) relating to items "1. Revenue
interest and similar income "," 3. Income from stocks and shares "," 4. The proceeds from the
fees and commissions "," 6. Profit or loss from financial operations "and" 7.
Other operating income "of the profit and loss account, and the breakdown by
the geographical location of the markets depending on how significantly the
markets differ from each other with regard to the way in which the accounting unit
organized; the information may not be listed if their placing
seriously damaging any of the business unit to which they relate; information
on the application of this provision shall always,
(g) extraordinary costs and revenues), indicating their nature and amount,
(h)), the proposed distribution of profit or settlement of loss, or the actual
distribution of profit or settlement of loss.
(4) in the annex, the entity shall also
a) name and registered office of consolidated units or associated
business units, in which the unit itself, or through the
third parties acting on its behalf and for its account, holding the share with
indication of the amount of this share, as well as the amount of capital funds and
the profit or loss of the accounting unit for the last financial year; These
the information may not be listed, unless they are significant; the following information on
equity may not also be listed if the concern
associated with the entity, which does not have an obligation to their publication and
the share of the least decisive influence on its fundamental
capital is held by the entity in the manner referred to above, or if the
would putting them seriously damaging any of the business unit to which the
concern, with information about the use of this provision shall always,
(b) the name and registered office) the legal form of each of the business units, in which the
the accounting unit partner with unlimited liability,
(c)), the name and address of the consolidating accounting unit that prepares
the consolidated accounts of the largest body of business units, to
that business unit as a consolidated unit belongs,
(d)), the name and address of the consolidating accounting unit that prepares
the consolidated accounts of the smallest body of business units, to
that business unit as a consolidated unit belongs,
(e)) where it is possible to consolidated accounts of the consolidating
the business units referred to in (c)) and (d)) to get.
(5) in the annex, the entity shall also
and the average number of employees) during the accounting period broken down
by category, as well as about the personal costs for the period in
breakdown of wages and salaries, social insurance is a separate
information about those that are related to the penzím, and other administrative
the costs, if they are not disclosed separately in the profit and loss account,
(b) the amount of the remuneration granted for) the financial year to the members of the management and control
authorities because of their functions, as well as on the amount of incurred or contracted
pension obligations to former members of the listed bodies, with an indication of
the total for each category; This information need not be given if the
their introduction allowed the financial situation of a specific Member
such authority,
(c) the amount of the advances, závdavků), leases and loans granted to the members of the management
and supervisory bodies, with indications of the interest rates, main conditions and
any paid-in, written off or forgone the amounts of all
forms of collateral, with an indication of the total for each category,
(d)), the total cost of the remuneration of the auditor or
the auditor of the company for the financial year, broken down on the statutory audit of
the financial statements other assurance services, tax advisory services and other
non-audit services; This information may not be placed where there is
the accounting unit is included in the consolidated accounts drawn up by the
as part of the fifth, if such information is given in annex v
the consolidated financial statements.
section 55
Investment companies and investment funds § 54 shall apply mutatis mutandis.
section 56
Credit unions shall apply, mutatis mutandis, to section 54. In addition to these information
given in the annex to the financial statements, information about the
and the number of members of the credit unions),
(b)) of the enrolling and nezapisovaného capital
(c) the amount of the deposit), Member
(d) the amount of the outstanding member deposits),
e) lending to persons under the law governing the activity of the
savings and credit cooperatives,
(f) the nominal value of the guarantees issued) credit záložnou as the liability for
loans to members provided by other persons,
(g)) the total amount of debt relief credit unions after the maturity date to
balance sheet date of the accounting period,
h) the total amount of receivables overdue credit unions to
balance sheet date of the accounting period.
§ 57
Pension company for their pension, the Subscriber and the cultivated
transformed section 54 shall apply the funds appropriately. In addition to these information
given in the annex to the financial statements, information about the
and the number of participants) of supplementary pension insurance and pension savings or
the supplementary pension savings,
(b) number and amount paid) benefits
(c)), the depositary of pension fund participating and transformed,
(d) the amount of the appreciation of the invested funds),
(e) the procedure for the determination of the provision for) the payment of pensions.
section 58
Traders in securities section 54 shall apply mutatis mutandis. In addition to these
the information given in the annex to the financial statements also information required
According to the law governing business on the capital market. "
19. the footnote No. 15 shall be deleted.
20. In section 68a of the paragraph. 1, the words "special legislation" shall be replaced by
the words "the law governing the activity of investment companies and
investment funds ".
21. Footnote 16 is hereby repealed.
22. In section 69, paragraph. 5, the words "pursuant to section 65" are deleted.
23. In section 70 paragraph. 5 (a). (c)), the words "under the special law
the rules "shall be deleted.
24. In section 70 paragraph. 6 is the number "6" is replaced by "5".
25. In section 70 paragraph. 7 and section 80 (2). 6 the words "and to build time
statements in accordance with the specific legislation "shall be deleted.
26. In section 78, paragraph. 3 the words "No. 586/1992 Coll., on tax" shall be replaced by the words
"taxes" and the words "as amended" shall be deleted.
27. In section 78, paragraph. 5, the words "paragraph. 2 "shall be deleted.
28. section 81 is hereby repealed.
29. section 81a shall be deleted.
30. In article 86 paragraph 1 reads:
"(1) the annex to the consolidated financial statements in contains information
required under section 54, section 55 to 57, as appropriate, in order to assess the
the consolidated Group's financial situation, with the modifications resulting from the
the consolidation methods used under section 82, paragraph. 1 and methods of consolidation
in accordance with section 82, paragraph. 3 in comparison with the financial statements, including the following adjustments:
and when placing transactions between) related parties are excluded operations
between related parties, which are included in the consolidation, and that
from the consolidation excluded,
(b)) when marketing the average number of employees during the accounting period
specifically lists the average number of employees, which employ accounting
the unit consolidated using the proportionate consolidation method,
(c) the amounts of remuneration for marketing), backups, loaners, závdavků and other
the claims are given only the amounts granted by the consolidating accounting
Unit and controlled by persons of the persons referred to in section 54, paragraph. 5 (a).
(b)), and (c)). ".
31. In section 86, paragraph. 2 (a). (c)), the words "pursuant to section 81, paragraph. 2 "shall be deleted.
32. In section 86, paragraph. 2 (a). e), the words "pursuant to section 81, paragraph. 4 "are deleted.
33. In section 86, paragraph. 2 at the end of the text of the letter g) comma is replaced by a dot
and the letters h) to (j)) shall be deleted.
34. In section 86, the following paragraph 3 is added:
"(3) the entity does not information referred to in paragraph 2, if these
information by its nature seriously impair any business unit,
that concern; information about the omission of such information shall always be indicated in
the annex in the consolidated accounts. ".
Article. (II)
The transitional provisions of the
The provisions of Decree No. 501/2002 Coll., as amended, effective from the date of acquisition
the effectiveness of this Ordinance, shall apply for the first time in years, which
started on 1 January. January 2016 or later.
Article. (III)
The effectiveness of the
This Decree shall take effect on 1 January 2005. January 2016.
Minister:
Ing. Babis in r.
