370/2015 Sb.



The DECREE



of 16 June. December 2015



amending Decree No. 383/2009 Coll., on accounting records in

technical form of the selected business units and their transfer to the

the central system of accounting information of the State and of the requirements on

technical and mixed forms of accounting records (technical Ordinance on

accounting records), 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., Act No. 304/2008

Coll. and Act No. 221/2015 Coll., to implement section 4, paragraph 4. 8 and under section 20

paragraph. 6, and § 47 odst. 7 of law No 218/2000 Coll., on the budget

rules and the change of certain acts (related budget

the rules), as amended by law No 26/2008 Coll. and Act No. 25/2015:



Article. (I)



Decree No. 383/2009 Coll., on accounting records in the form of

the selected business units and their transmission to the central system

the accounting information of the State and of the requirements to technical and mixed forms

accounting records (the technical Ordinance on accounting records), as amended by

Decree No. 434/2010 Coll., Decree No. 437/2011 Coll., Decree No.

461/2012 Coll., Decree No. 472/2013 Coll. and Decree No. 300/2014 Sb,

amended as follows:



1. In section 3, paragraph 3. 1 at the end of the text of subparagraph (b)), the word "and" shall be deleted.



2. In section 3, paragraph 3. 1, point (b)) the following new point (c)), which read:



"(c)) the list of units belonging to the consolidated Group

State; the range of individual parts of a list of business units belonging to the

the partial consolidation unit of the State and their designs pursuant to annex No. 3b

to this Decree, and ".



Letter c) is renumbered as paragraph (d)).



3. In section 3, paragraph 3. 7 at the end of the text of the letter p) the word "and" shall be replaced by

the comma.



4. In section 5 (3). 7 the introductory part of the provisions of paragraph 5, and section. 7 (b). and)

the number "4" is replaced by "5" and the number "5" shall be replaced by the number "6".



5. In section 5 (3). 7 (b). (b)), the number "4" is replaced by "5", the words

"paragraph 5" shall be replaced by the words "paragraph 6" and the words "§ 5 (3). 1 "

replaced by the words "paragraph 1".



6. In section 5 (3). 8, the words "paragraph 4" shall be replaced by the words "paragraph 5" and

the number "5" shall be replaced by the number "6".



7. In section 5 (3). 9, the number "5" shall be replaced by the number "6", the number "6"

replaced by the number "7" and the number "7" is replaced by "8".



8. In article 11 the words "§ 31-35" is replaced by "section 31, 32, 33, 33a, 34

and 35 ".



9. In section 15 paragraph 4 is added:



"(4) the administrator of the central system of accounting information of the State cancels the password,

the encryption key and other technical details of the responsible person or replacement

a responsible person who



and in half a year) from receipt of passwords, encryption keys and other

technical data do not complete the registration process by a person or

replacement of the responsible person, or



(b)) for the past 18 months did not make a successful login to a central

the system of accounting information to the State. ".



10. In section 15(2). 7, the number "4" is replaced by "5" and the words "paragraph. 5 "

shall be replaced by the words ' paragraph 4 '. 6. "



11. In section 23, paragraph. 3, the number "4" is replaced by "5" and "6"

replaced by the number "7".



12. Appendix 2a is added:



"Appendix 2a to Decree No. 383/2009 Sb.



Instrumental analytical overview



13. In Annex 2b is in a table column Number is deleted the statement.



14. Appendix 3:



"The annex No. 3 to Decree No. 383/2009 Sb.



The terms for the transfer of consolidation accounting records



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The name of the accounting record of the frequency of the transmission of the accounting record

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Balance sheet quarterly-in the State as of 31. 3., 30. 6., 30. 9.-interim financial statements, and

Balance sheet quarterly-in the State as of 31. 3., 30. 6., 30. 9.-interim financial statements, and

25. day of the following month and a year, IE. in the State as of 31. 12.-the regular financial

accounts, and up to 20. 2. the following year,

health insurance:-in the State on a quarterly basis to 31. 3., 30. 6., 30. 9.-interim management

the financial statements, and that in the 60. the date of the end of the reporting period, and annually, IE. in the State of

31. 12.-the regular financial statements, to 28. 2. the following year,

the selected business units that pass the accounting records referred to in section 3a of the Ordinance:

on a quarterly basis-in the State as of 31. 3., 30. 6., 30. 9.-ezitímní accounts, and it

30. day of the following month and a year, IE. in the State as of 31. 12.-the regular financial statements,

and it's up to 25. 2. the following year.

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Profit and loss account on a quarterly basis-in the State as of 31. 3., 30. 6., 30. 9.-interim financial statements, in

25. the day of the next month and a year, IE. in the State as of 31. 12.-the regular financial statements,

and it's up to 20. 2. the following year,

health insurance:-in the State on a quarterly basis to 31. 3., 30. 6., 30. 9.-interim financial

accounts, and that in the 60. the date of the end of the reporting period, and annually, IE. in the State as of 31. 12.

-the regular financial statements, to 28. 2. the following year,

the selected business units that pass the accounting records referred to in section 3a of the Ordinance:

on a quarterly basis-in the State as of 31. 3., 30. 6., 30. 9.-interim financial statements, and that up to 30. of the day

the following month, and per year, tj.ve status 31. 12.-the regular financial statements, to 25. 2.

the following year.

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Overview of cash flow a year, IE. in the State as of 31. 12.-the regular financial statements, to 20. 2. the following year,

health insurance: a year, i.e.. in the State as of 31. 12.-the regular financial statements, to 28. 2.

the following year,

the selected business units that pass the accounting records referred to in section 3a of the Ordinance: per year

i.e.. in the State as of 31. 12.-the regular financial statements, and todo 25. 2. the following year.

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Overview of the changes a year, IE. in the State as of 31. 12.-the regular financial statements, to 20. 2. the following year,

equity health insurance: a year, i.e.. in the State as of 31. 12.-the regular financial statements, to 28. 2.

the following year,

the selected business units that pass the accounting records referred to in section 3a of the Ordinance: per year

i.e.. in the State as of 31. 12.-the regular financial statements, to 25. 2. the following year.

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Annex-in State on a quarterly basis to 31. 3., 30. 6., 30.9. -interim financial statements, 25. of the day

the following month, and per year, i.e.. in the State as of 31. 12.-the regular financial statements, to 20. 2.

the following year,

health insurance:-in the State on a quarterly basis to 31. 3., 30. 6., 30. 9.-interim financial

accounts, and that in the 60. the date of the end of the reporting period, and annually, IE. in the State as of 31. 12.

-the regular financial statements, to 28. 2. the following year,

the selected business units that pass the accounting records referred to in section 3a of the Ordinance:

on a quarterly basis-in the State as of 31. 3., 30. 6., 30. 9.-interim financial statements, and that up to 30. of the day

the following month, and per year, i.e.. in the State as of 31. 12.-the regular financial statements, in

25.2. the following year.

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Auxiliary consolidation year, IE. in the State as of 31. 12. until 31 December 2006. 7. the following year

an overview of the

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List of accounting units per year, i.e.. in the State as of 31. 12., 15. 1. the following year

belonging to the

consolidated state

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Auxiliary consolidation within ten working days from the receipt of the transfer request to the interim consolidated

record record by the Ministry, unless the Ministry of time limit for the transmission of a longer

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Note:

If handover deadline falls on a Saturday, a Sunday or a holiday, on the last day of the period is the next working day. ".



15. Appendix 3a:



"Appendix 3a of Decree No. 383/2009 Sb.



16. in annex No. 3a is inserted after Appendix 3b:



"Appendix 3b to Decree No. 383/2009 Sb.



17. in annex No 4 in the table column Number is deleted the statement.



18. in annex No 5 in the table column Number is deleted the statement.



Article. (II)



The transitional provisions of the



Decree No. 383/2009 Coll., as amended, effective from the date of entry into force of

This order shall be used for the first time, starting in the accounting period 1. January

2016 and later.



Article. (III)



The effectiveness of the



This Decree shall take effect on 1 January 2005. January 2016.



Minister:



Ing. Babis in r.