369/2015 Sb.
The DECREE
of 16 June. December 2015
amending Decree No. 410/2009 Coll., implementing certain
the provisions of Act No. 563/1991 Coll., on accounting, as amended,
for some of the selected business unit, as amended
the laws of the
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 section 24, paragraph. 5:
Article. (I)
Decree No. 410/2009 Coll., implementing certain provisions of Act
No. 563/1991 Coll., on accounting, as amended, for the
some of the selected business units, as amended by Decree No. 435/2010 Sb.
Decree No. 403/2011 Coll., Decree No. 436/2011 Coll., Decree No.
460/2012 Coll., Decree No. 473/2013 Coll. and Decree No. 301/2014 Sb,
amended as follows:
1. In section 4, paragraph 4. 8, after the words "in the case of synthetic accounts" the following "248".
2. In section 11 (1). 3 (b). (d)), the words "individual reference quantity
milk ^ 13), "be deleted.
3. In section 11 (1). 6 (d)) shall be deleted.
Letter e) is renumbered as paragraph (d)).
4. In section 11 (1). 6 (a). (d)), the words "the A.I. 10." shall be replaced by "A.I. 9.".
5. In section 11 (1). 7, the words "at the latest at the balance sheet date" shall be deleted.
6. In article 14, paragraph. 1, the word "goods" is replaced by the word "stocks".
7. In section 14 is at the end of the text of paragraph 2, the words "and" B.I. 10.
Other stocks ".
8. In article 14, paragraph. 3 (b). (f)), the word "asset" shall be replaced by the words
"listed buildings".
9. In section 14, paragraph. 3 (b). (h)), the word "goods" is replaced by
"supply".
10. In section 14, paragraph. 4, after the words "separate Awards" is the word
"material".
11. In section 14, paragraph 10 shall be deleted.
Paragraphs 11 to 13 shall become paragraph 10 to 12.
12. In section 14, paragraph. 10, the words "and II. 11." are replaced by the words "and II. 10.".
13. In section 14, paragraph. 11 is the number "13" is replaced by "12", words
"at the latest to the balance sheet date" shall be deleted and the words "the current accounting
period "shall be deleted.
14. In section 20 (2). 3 at the end of the text of the letter h), the words "; further
contains the immovable and movable property acquired for the purpose of not handing over with
except not pass according to § 25 paragraph. 6 the law. ".
15. In section 22 to the end of paragraph 5, the dot is replaced by a comma and the following
the letter c), which read:
"(c))" (B) (II). 25. The claims of the pending financial transactions "includes the
the claims of the pending financial operations, in particular, reverse the rep. ".
16. In section 22, paragraph. 6 (a). and) b. II. 29. "shall be replaced by the words
"B. II. 30.".
17. In section 22, paragraph. 6 (a). (b)), the words "b. II. 30." shall be replaced by the words
"(B). II. 31.".
18. In section 22, paragraph. 6 (a). (c)), the words "(B). II. 31." shall be replaced by the words
"(B). II. 32.", after the words "private-law relationships, on the basis of which
incurred claims, but the actual amount is not known ", the following words
"or is otherwise questionable has shocked" and the words "(B). II. 32." shall be replaced by
the words "(B). II. 33.".
19. In section 23 paragraph 2 is added:
"(2) adjustments to accounts receivable entries do not constitute". IV. 3.
Long-term prepayments made "," a. IV. 6. Long-term prepayments made on
transfers "," a. IV. 7. Long-term mediation transfers "," (B) (II). 3.
Discounted receivables for securities "," (B) (II). 4. Short term provided
backup "," (B) (II). 8. Receivables from přerozdělovaných of taxes "," (B) (II). 9.
Receivables from employees "," (B) (II). 10. Social security "," (B) (II). 11.
Health insurance "," (B). II. 12. Retirement savings "," (B) (II). 13. The tax on
of revenue "," (B). II. 14. Other taxes, fees, and other similar financial
implementation of the "," (B). II. 15. Value added tax "," (B). II. 16. Receivables for
persons outside of selected government institutions "," (B) (II). 17. Receivables for
selected by the Central Government "," (B) (II). 18. Receivables for
selected local government institutions "," (B) (II). 20. The clearing of the
the redistribution of taxes "," (B) (II). 21. The claim of the execution and of the other
the management of foreign assets "," (B) (II). 22. Other receivables from management
taxes "," (B) (II). 24. Fixed term operations and options "," (B) (II). 25. Receivables
of pending financial transactions "," (B) (II). 26. Receivables from financial
ensure the "," (B) (II). 27. The claims of the issued bonds "," (B) (II). 28.
Short-term advance payments for transfers "," (B) (II). 29. Short-term
the brokerage transfers "," b. II. 30. Accrued expenses "
"(B) (II). 31. Accrued income "and" (B). II. 32. Estimated receivables ".".
20. In section 25, paragraph. 2 (b)), and (c)):
"(b))" URB.III. 6. Public accounts financial assets "includes the Ministry of
the funds in the accounts of State financial assets,
(c)) "URB.III. 7. The accounts of the State Treasury and liquidity management of the national debt "
provides for the Ministry of resources on accounts management of liquidity of State
Treasury and resources on accounts with banks or credit unions
teams managed under the management of the national debt. Passive balance
a synthetic account of 248 to build time interim financial statements
or the balance sheet date recorded in the item "URD.III. 34. Commitments from the management
the liquidity of the Treasury and the national debt, "".
21. In section 27. 1 the words "investment fund" shall be replaced by the words "Fund
investment ".
22. In section 27. 2 (a). e), the words "investment fund" shall be replaced by the words
"investment fund" and the words "investment fund" shall be replaced by the words "Fund
investment ".
23. In section 32, paragraph. 7 (b). (c)), the words "repo" shall be replaced by the word
"rep".
24. In § 32 paragraph. 8 (a). and), the words "URD.III. 34." shall be replaced by the words
"URD.III. 35.".
25. In section 32, paragraph. 8 (a). (b)), the words "URD.III. 35." shall be replaced by the words
"URD.III. 36.".
26. In section 32, paragraph. 8 (a). (c)), the words "URD.III. 36." shall be replaced by the words
"URD.III. 37.", the words "of relations, which is not known, the actual amount of performance"
shall be inserted after the words "or otherwise questionable has shocked" and the words
"URD.III. 37." shall be replaced by the words "URD.III. 38.".
27. In section 45, paragraph. 1 (a). and) points 5 and 6 are added:
"5.". 5. Information according to § 18 paragraph. 3 (b). (b)) of the Act "contains
information about registration in a public register,
6. "and 6. Information according to § 19 paragraph. 6 of the Act ",".
28. In section 45, paragraph. 1 (a). and) points 7 to 9 are deleted.
29. In section 45, paragraph. 1 (b)):
"(b)), broken down by the provisions of this Ordinance, and this entry
1. "B. Information pursuant to section 66 paragraph. 6 "
2. "(B). 2. Information pursuant to section 66 paragraph. 8 "
3. "(B). 3. Information pursuant to section 68, paragraph. 3“,“.
30. In section 45, paragraph. 1 (a). e) points 1 and 2 shall be replaced by the number "6" number
"7".
31. In section 45, paragraph. 1 (a). (e)), paragraphs 3 and 4, the words "letters and) and (b))"
replaced by the words "(a))".
32. In section 45, paragraph. 1 (a). k), the words "URP.VII. 7." shall be replaced by the words
"URP.VII 9", the words "URP.VII. 8." shall be replaced by the words "URP.VII. 10." words
"URP.VII. 9." shall be replaced by the words "URP.VII. 11. ' and the words ' URP.VII. 10."
replaced by the words "URP.VII. 12.".
33. In section 48, paragraph. 1 with the number "6" is replaced by "7".
34. In paragraph 54. 1, letter d) the following points (e) and (f))),
are added:
"(e))" URP.VII. 5. Short-term liabilities of the adopted the collateral "
contains short-term future debts arising from the implementation of the adopted
collateral,
(f)) "URP.VII. 6. The long-term liabilities of the adopted the collateral "
contains the long-term future debts arising from the implementation of the adopted
the collateral ".
Subparagraph (e)) to l) shall become points (g) to (n))).
35. In section 54, paragraph. 1 (a). g), the words "URP.VII. 5. ' shall be replaced by the words
"URP.VII. 7." and the words "URP.VII. 11." shall be replaced by the words "URP.VII. 13.".
36. In paragraph 54. 1 (a). (h)), the words "URP.VII. 6." shall be replaced by the words
"URP.VII. 8. ' and the words ' URP.VII. 12." shall be replaced by the words "URP.VII. 14.".
37. In section 54, paragraph. 1 (a). I), the words "URP.VII. 7." shall be replaced by the words
"URP.VII. 9.".
38. In section 54, paragraph. 1 (a). j), the words "URP.VII. 8." shall be replaced by the words
' URP.VII. 10. ".
39. In paragraph 54. 1 (a). k), the words "URP.VII. 9." shall be replaced by the words
"URP.VII. 11." and the words "URP.VII. 7." shall be replaced by the words "URP.VII. 9.".
40. In paragraph 54. 1 (a). l) the words ' URP.VII. 10. "shall be replaced by the words
"URP.VII. 12." and the words "URP.VII. 8." shall be replaced by the words "URP.VII. 10.".
41. In section 54, paragraph. 1 (a). m), the words "URP.VII. 11." shall be replaced by the words
"URP.VII. 13.".
42. In paragraph 54. 1 (a). n), the words "URP.VII. 12." shall be replaced by the words
"URP.VII. 14.".
43. In section 55, paragraph. 1 with the number "13" is replaced by "12".
44. In section 55 is at the end of paragraph 4, the following sentence "the costs incurred by the
the technical evaluation shall mean a summary of cost of finished intervention in
the individual fixed assets. ".
45. In section 66, at the end of paragraph 6 the following sentence "in the case of changes
to the management of nemovitými things to the State, which are subject to
the registration in the land register and are included in the user, initiates the
depreciation the first day of the month following the month in which the
There has been a change of nationality to the management of nemovitými things to the State. ".
46. In paragraph 66. 8 the words "investment fund" shall be replaced by the words "Fund
investment "and the words" investment fund "shall be replaced by the words" investment fund ".
47. In article 67, paragraph 1 shall be deleted.
Paragraphs 2 to 4 shall be renumbered as paragraphs 1 to 3.
48. In section 67, paragraph. 1, after the words "increase in reserves", the words "in accordance with
section 26 of the Act ".
49. In article 67, paragraph 1, the following paragraph 2 is added:
"(2) the provisions under other legislation ^ 35) is progressing according
These regulations. ".
Paragraphs 2 and 3 shall become paragraphs 3 and 4.
50. In article 67, paragraph 4 shall be deleted.
51. In section 68, the following paragraph 3 is added:
"(3) if it is an important piece of information, the accounting unit each
billed amount referred to in paragraph 1 and the explanation to them individually in the
the annex to the financial statements. ";"
52. section 73, including a title:
"§ 73
Repurchase transactions
(1) the Repo trade means a repo or reverse repo.
(2) for the purposes of Repem this order means the provision of financial
assets other than cash for cash with a simultaneous commitment to adopt
This financial assets to the fixed point for the amount corresponding to
the original cash and interest.
(3) as the repo is reported
and) classic repo, which means the acceptance of cash with lock
the transfer of financial assets
(b)) the provision of securities accepting cash and secured with a loaner
(c) a sale of securities) at the same time the agreed retroactive purchase.
(4) for the purposes of repem Reverse this order means the adoption of
financial assets, other than cash for cash with a simultaneous
the obligation to provide such financial assets to the fixed time
the amount corresponding to the converted cash and interest.
(5) such as reverse repo shall be recorded
and the reverse repo), which means the provision of a cash
the lock on the transfer of financial assets,
(b)) the adoption of securities by providing cash and secured with a loaner
(c)) the purchase of the securities at the same time the agreed return sales.
(6) Collateral for the purposes of this Ordinance, means the financial asset
granted or accepted as collateral in cases referred to in
paragraphs 2 and 4.
(7) a financial asset is provided as collateral under the
the same item of assets or off-balance sheet in the same book entry accounts
where was this financial asset reported before in under for
the use of the existing method of valuation. At the same time, the accounting unit in the
If the repo debt from title reports incomplete financial transactions in the item
"URD.III. 29. Liabilities from pending financial transactions ".
(8) a financial asset received as collateral in reverse under the
shown in the appropriate entry in the book off-balance sheet accounts. Financial
the asset received as collateral, which is the subject of a short sale,
shown in the appropriate entry in liabilities. At the same time, the accounting unit in the case of
reverse repo transactions reports claim arising from non-financial operations
under the heading "(B) (II). 25. The claims of the pending financial operations ".
53. In the heading of section 74, the word "financial" is deleted.
54. Under section 74, the word "financial" is deleted.
55. the annex No 1 is added:
"The annex No. 1 to the Decree No 410/2009 Sb.
56. the annex No 5 is added:
"Annex No. 5 to Decree No 410/2009 Sb.
57. the annex No. 7:
"Appendix No. 7 to Decree No 410/2009 Sb.
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Also Indicative of the Úctová osnova I
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Even the chart class 0-fixed assets and
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Even the chart group 01-intangible assets and
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012-the intangible results of research and development
013-Software
014-valuable rights
015-emission allowances and preferential limits
018-small fixed intangible assets
019-other intangible assets
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Even the chart group 02-odpisovaný and tangible assets
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021-Construction
022-Separate tangible movable assets and sets of movable assets tangible
025-perennial crops
028-minor long-term tangible assets
029-other tangible fixed assets
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Even the chart group 03-long-term intangible and tangible assets and neodpisovaný
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031-land
032-Cultural objects
035-intangible assets intended for sale
036-tangible fixed assets intended for sale
I----------------------------------------------------------------------------I
Even the chart group 04-Unfinished and the acquisition of fixed assets and
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041-tangible fixed assets
042-tangible fixed assets
043-long-term financial assets
I----------------------------------------------------------------------------I
Even the chart group 05-prepayments on intangible and tangible and
And property and
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051-prepayments for intangible fixed assets
052-prepayments for tangible fixed assets
053-prepayments on financial fixed assets
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Even the chart group 06-long-term financial assets and
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061-equity participation in persons with a controlling influence
062-equity participation in persons with significant influence
063-debt securities held to maturity
067-long-term loans
068-long term deposits
069-other long-term financial assets
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Even the chart group 07-accumulated depreciation for the fixed and intangible fixed assets
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072-accumulated depreciation to the intangible results of research and development
073-accumulated depreciation to the software
074-accumulated depreciation to the ocenitelným rights
078-accumulated depreciation for small fixed intangible fixed assets
079-accumulated depreciation other long-term intangible assets
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Even the chart group 08-accumulated depreciation to tangible fixed assets and
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081-accumulated depreciation for buildings
082-accumulated depreciation to separate tangible movable tangible movable things and files
things
085-accumulated depreciation to the cultivation of permanent crops units
088-accumulated depreciation to the small-scale tangible fixed assets
089-accumulated depreciation other tangible fixed assets
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Even the chart of class 1-inventory and valuation adjustments and
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And the chart of the Group 11-material
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111-the acquisition of material
112-Material on stock
119-Material on the way
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And the chart of the Group 12-inventory of own production and
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121-WIP
122-semi-finished products of own production
123-products
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And the chart of the Group 13-goods and other supplies I
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131-acquisition of goods
132-the goods in stock
138-the goods on the road
139-other reserves
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Even the chart group 14-provisions for long-term receivables and
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142-adjustments to long-term financial výpomocem provided by návratným
144-adjustments to long-term receivables from credits transferred
146-adjustments to long-term receivables from guarantee
149-adjustments to other long-term receivables
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Even the chart group 15-adjustments to fixed and intangible fixed assets
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151-adjustments to intangible results of research and development
152-adjustments to the software
153-adjustments to the ocenitelným rights
154-adjustments to allowances and preferential limits on emissions
156-adjustments to other long-term intangible fixed assets
157-adjustments to the unfinished long-term intangible assets
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Even the chart group 16-adjustments to tangible fixed assets and
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161-adjustments to land
162-adjustments to cultural objects
163-adjustments to buildings
164-adjustments to separate tangible movable tangible things and files
movable assets
165-adjustments to strengthen cultivation of permanent crops
167-adjustments to other tangible fixed assets
168-adjustments to the unfinished tangible fixed assets
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Even the chart group 17-provisions for long-term financial assets and
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171-adjustments to property, participating in persons with a controlling influence
172-adjustments to property, participating in persons with significant influence
173-adjustments to debt securities held to maturity
175-adjustments to long-term loans
176-adjustments to other long-term financial assets
177-adjustments to long-term financial assets pořizovanému
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Even the chart group 18-adjustments to inventory and
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181-adjustments to material
182-provisions for WIP
183-adjustments to rough movements of own production
184-adjustments to the products
185-adjustments to the goods
186-provisions for other stocks
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Even the chart group 19-adjustments to short-term receivables and
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191-adjustments to the fee to be recovered
192-provisions for other receivables from the activities
193-adjustments to short-term financial výpomocem provided by návratným
194-adjustments to customers
195-adjustments to short-term receivables from credits transferred
196-adjustments to receivables from tax administration
198-adjustments to short-term receivables from guarantee
199-adjustments to other short-term receivables
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Even the chart class 2-Accounts financial management, short-term financial and
And assets and short-term loans and loans and the
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Even the chart group 22-bank accounts organizational components of the State and current accounts and
And State funds
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222-receipt account organizational components of the State
223-Special expense account
224-current accounts of State funds
225-current accounts of funds organizational components of the State
227-Account management of the State budget
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Even the chart group 23-bank accounts of territorial self-governing units and
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231-basic checking account of territorial self-governing units
236-current accounts the funds of territorial self-governing units
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And the chart of the Group 24-other bank accounts
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241-current account
243-the current account in the CULTURAL
244-short term deposits
245-other current accounts
247-Public Accounts financial assets
248-Accounts and liquidity management of the State Treasury debt
249-Accounts for share of taxes and the Administration for showing
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Even the chart group 25-short-term financial assets and
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251-equity securities held for trading
253-debt securities to trading
256-other securities
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Even the chart group 26-money
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261-Checkout
262-cash in transit
263-Securities
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Even the chart group 28-short-term loans and loans and the
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281-short-term loans
282-Discounted Bonds (a Bill)
283-short-term liabilities of the issued bonds
289-other short term loans
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Even the chart of class 3-Posting relationships
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Even the chart group 31-short term receivables and
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311-Subscribers
312-bills for collection
313-discounted receivables for securities
314-short-term prepayments made
315-other receivables from the activities
316-returnable financial assistance Granted short-term
317-short term receivables from credits transferred
319-receivables from přerozdělovaných of taxes
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Even the chart group 32-short-term liabilities and
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321-Suppliers
322-bills to pay
324-short-term prepayments received
325-Obligations of administrative cuts
326-returnable financial assistance Received short-term
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Even the chart group 33-Clearing workers and institutions I
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331-staff
333-other liabilities to employees
335-receivables from employees
336-social security
337-health insurance
338-Pension saving
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Even the chart group 34-Clearing taxes, subsidies and other clearing and
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341-income tax
342-other taxes, fees and other similar financial performance
343-value added tax
344-receivables from entities outside of selected government institutions
345-liabilities to persons outside of selected government institutions
346-claims for selected central governmental institutions
347-Obligations to the Central Government
348-receivables from selected local government institutions
349-Liabilities to selected local government institutions
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Even the chart group 35-receivables and liabilities from the tax administration and the
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351-advances received taxes
352-receivables from tax administration
353-Overpayments on taxes
354-Liabilities from the gate in indirect taxes
355-Clearing of the redistribution of taxes
356-receivables from execution and other foreign asset management
357-commitments of execution and other foreign asset management
358-other receivables from tax administration
359-other obligations of the tax administration
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Even the chart group 36-receivables and liabilities from guarantees and financial operations and
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361-short term receivables from guarantee
362-short-term liabilities from guarantees
363-fixed term operations and options
364-Liabilities from pending financial operations
365-receivables from financial collateral
366-Liabilities from financial collateral
367-claims of the issued bonds
368-Liabilities from subscribed unpaid securities and shares
369-claims of pending financial operations
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Even the chart group 37-other short-term receivables and Payables and
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373-short-term prepayments made on transfers
374-short-term prepayments received on transfers
375-short term brokerage transfers
377-other short-term receivables
378-other short-term liabilities
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Even the chart group 38-deferred Accounts and accounts
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381-accrued expenses
383 – accrued expenses
384 – deferred income
385 – accrued income
388-contingencies
389-contingencies
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Even the chart group 39-Internal accounting and
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395-Internal clearance
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Even the chart class 4-Assets, funds, management, reserves, the result of long-term and
And Payables and receivables, final accounts and special accounting and
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Even the chart group 40-worth of business units and regulating the entry and
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401-the assets of the business units
402-privatisation Fund
403-transfers to the acquisition of fixed assets
404-the aggregate revenue and expenditure of the preceding accounting period
405-exchange differences
406-valuation differences on initial use of the method
407-other valuation differences
408-repairs the previous accounting period
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And the chart of the Group 41-Funds business units and
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411-Fund fees
412-cultural and social needs Fund
413-reserve fund made up of improved results
414-reserve fund from other titles
416-Fund assets, the investment fund of the reproduction
419-other funds
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Even the chart of a group of 43-results and
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431-result in approval proceedings
432-the result of the previous accounting period
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Even the chart group 44-Reserve and
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441-Reserves
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Even the chart group 45-long-term liabilities and
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451-long-term loans
452-returnable financial assistance Received long-term
453-long-term liabilities of the issued bonds
455-long-term prepayments received
456-long-term liabilities from guarantees
457-long-term bills of Exchange to be paid
459-other long-term liabilities
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Even the chart group 46-long-term receivables and
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462-returnable financial assistance long-term
464-long-term receivables from credits transferred
465-long-term prepayments made
466-long-term receivables from guarantee
469-other long-term receivables
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And the chart of the Group 47-Long-term advances on transfers and
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471-long-term prepayments made on transfers
472-long-term received advances on transfers
475-Long mediation transfers
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Even the chart group 49-Closing accounts and special accounting and
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491-Initial closing balance sheet account
492-closing balance sheet account
493-the profit or loss for the current period
499-Settlement on the basis of specific rules
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Even the chart of class 5-costs and
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Even the chart of a group of 50-and consumed purchases
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501 – material consumption
502-energy consumption
503-other neskladovatelných supply Consumption
504-sold goods
506-Activation of fixed assets
507-Activation of circulating assets
508-change the status of the inventory of own production
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Even the chart group 51-services
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511-repair and maintenance
512-Travel
513-representation costs
516-vnitroorganizačních Activation Services
518-other services
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Even the chart of a group of 52-Personal costs and
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521-payroll costs
524-Statutory social insurance
525-other social insurance
527-Statutory social expenses
528-other social costs
I----------------------------------------------------------------------------I
Even the chart group 53-taxes and charges and
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531-Toll Road
532-real estate tax
538-other taxes and charges
539-Wobbly indirect taxes
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Even the chart group 54-other costs
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541-contractual fines and default interest
542-other fines and penalties
543-gifts and other free pass
544-Sold material
547-Shortage and damage
548-creation funds
549-other costs of activities
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And the chart of the group 55-depreciation, reserves and provisions and
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551-depreciation of fixed assets
552-intangible fixed assets Sold
553-Sold tangible fixed assets
554-Sold land
555-creation of and accounting for reserves
556-creation of and accounting for adjustments
557-the cost of claims
558-Cost of small scale of fixed assets
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Even the chart group 56-Financial costs and
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561-Sold Securities and shares
562-interest
563-exchange losses
564-cost of revaluation of fair value
569-other financial expenses
I----------------------------------------------------------------------------I
Even the chart group 57-the cost of transfers and
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571-Costs of selected Central Government on transfers
572-the cost of selected local Government on transfers
575-Costs of selected Central Government on pre-financing
transfers
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Even the chart group 58-Costs from shared taxes and fees and
I----------------------------------------------------------------------------I
581-the cost of shared income tax natural persons
582-the cost of shared income tax of legal persons
584-the cost of share of value added tax
585-shared costs of excise taxes
586-shared Cost from other taxes and charges
I----------------------------------------------------------------------------I
Even the chart group 59-income tax and
I----------------------------------------------------------------------------I
591-income tax
595-Additional income tax deductions
I----------------------------------------------------------------------------I
Even the chart of class 6-Income and
I----------------------------------------------------------------------------I
I----------------------------------------------------------------------------I
Even the chart group 60-revenue from their own performances and goods and
I----------------------------------------------------------------------------I
601-proceeds from the sale of own products
602-proceeds from the sale of services
603-proceeds from letting
604-proceeds from the sold items
605-revenue from administrative fees
606-revenues from local taxes
607-Revenues from court fees
609-other revenue from own performances
I----------------------------------------------------------------------------I
Even the chart group 63-revenues from taxes and fees and
I----------------------------------------------------------------------------I
631-proceeds from the tax on the income of natural persons
632-proceeds from the tax on income of legal persons
633-Income from social insurance
634-revenues from value added tax
635-revenue from excise taxes
636-revenue from property taxes
637-revenues from energy taxes
638-proceeds from the tax road
639-revenues from other taxes and charges
I----------------------------------------------------------------------------I
Even the chart group 64-other income and
I----------------------------------------------------------------------------I
641-contractual fines and default interest
642-other fines and penalties
643-income from receivables eliminated
644-proceeds from the sale of material
645-proceeds from the sale of intangible fixed assets
646-proceeds from the sale of tangible fixed assets, other than land
647-proceeds from the sale of the land
648-Pumping funds
649-other income from activities
I----------------------------------------------------------------------------I
Even the chart group 66-financial income and
I----------------------------------------------------------------------------I
661 – proceeds from the sale of securities and shares
662-interest
663-foreign exchange gains
664-income from revaluation of fair value
665-revenues from long-term financial assets
669-other financial income
I----------------------------------------------------------------------------I
Even the chart group 67-income from transfers and
I----------------------------------------------------------------------------I
671-selected Central Government Revenue from transfers
672-selected local Government Revenues from transfers
675-selected Central Government Revenues generated by pre-financing
transfers
I----------------------------------------------------------------------------I
Even the chart group 68-Revenues from shared taxes and fees and
I----------------------------------------------------------------------------I
681-revenue from tax on the income of natural persons
682-proceeds from the share of income tax of legal persons
684-revenue from value added tax
685-shared revenue from excise taxes
686-shared revenue from property taxes
688-shared revenues from other taxes and charges
I----------------------------------------------------------------------------I
Even the chart of class 7 and 8-Vnitroorganizační accounting I
I----------------------------------------------------------------------------I
The contents of these posting classes determined by the entity itself.
I----------------------------------------------------------------------------I
Even the chart class 9-off-balance sheet accounts
I----------------------------------------------------------------------------I
I----------------------------------------------------------------------------I
Even the chart of a group of 90-the assets and liabilities of the entity and
I----------------------------------------------------------------------------I
901-another small fixed intangible assets
902-another minor long-term tangible assets
905-Retired claims
906-Excluded liabilities
909-other assets
I----------------------------------------------------------------------------I
Even the chart group 91-short term contingent claims from transfers and also the
Even short-term liabilities from transfers and
I----------------------------------------------------------------------------I
911-short term contingent claims from the pre-financing of transfers
912-short contingent liabilities from the pre-financing of transfers
913-short term contingent claims from foreign transfers
914-short contingent liabilities of foreign transfers
915-other short-term receivables from conditional transfers
916-other short-term liabilities from transfers
I----------------------------------------------------------------------------I
Even the chart group 92-contingent claims because of the use of property and other
I osobou I
I----------------------------------------------------------------------------I
921-short term contingent claims due to whether free of charge use of property other
by a person
922 – Long-term conditional receivables due to the use of the assets of another whether free of charge
by a person
923-short term contingent claims because of the use of property by another person on
the basis of the contract of loan
924 – Long-term conditional receivables due to the use of property by another person on
the basis of the contract of loan
925-short term contingent claims because of the use of property by another person from
other reasons
926 – Long-term conditional receivables due to the use of the assets of another person from
other reasons
I----------------------------------------------------------------------------I
Even the chart group 93 and 94-Additional contingent claims and
I----------------------------------------------------------------------------I
931-short term contingent claims from contracts for the sale of fixed assets
932 – Long-term conditional claims from contracts for the sale of fixed assets
933-short term contingent claims from other contracts
934 – Long-term conditional claims from other contracts
939-short term contingent claims from shared taxes
941 – Long-term conditional claims from shared taxes
942-short term contingent claims from other sources
943 – Long-term conditional claims from other sources
944-short conditional payment of claims received to ensure
945-Long-term conditional payment of claims received to ensure
947-short term contingent claims from litigation, administrative proceedings, and
other proceedings
948 – Long-term conditional claims from litigation, administrative proceedings, and
other proceedings
I----------------------------------------------------------------------------I
Even the chart group 95-Long-term contingent claims from transfers and also the
And long-term contingent liabilities from transfers and
I----------------------------------------------------------------------------I
951 – Long-term conditional claims from the pre-financing of transfers
952-Long-term contingent liabilities from the pre-financing of transfers
953 – Long-term conditional claims from foreign transfers
954-Long-term contingent liabilities of foreign transfers
955-other long-term contingent claims from transfers
956-other long-term liabilities from transfers
I----------------------------------------------------------------------------I
Even the chart group 96-contingent liabilities due to the use of foreign assets and
I----------------------------------------------------------------------------I
961-Short-term liabilities from operating leases
962 – Long-term conditional operating lease commitments
963-short contingent liabilities from financial leasing
964-Long-term contingent liabilities from financial leasing
965-Short-term liabilities due to the use of foreign assets on the basis of the
the contract of loan
966-Long-term liabilities due to the use of foreign assets on the basis of the
the contract of loan
967-Short-term liabilities due to the use of a foreign asset or its
acceptance for other reasons
968-Long-term liabilities due to the use of a foreign asset or its
acceptance for other reasons
I----------------------------------------------------------------------------I
Even the chart group 97 and 98-Other contingent liabilities and
I----------------------------------------------------------------------------I
971-short contingent liabilities from contracts for the acquisition of fixed assets
972-Long-term contingent liabilities from contracts for the acquisition of fixed assets
973-short contingent liabilities from other contracts
974-Long-term contingent liabilities from other contracts
975-short contingent liabilities of the adopted the collateral
976 – Long-term conditional commitments from accepted collateral
978-short contingent liabilities arising from legislation and other
the activities of the power of legislative, Executive or judicial
979-Long-term contingent liabilities arising from legislation and other
the activities of the power of legislative, Executive or judicial
981-short contingent liabilities from guarantees provided one-off
982-Long-term contingent liabilities from guarantees provided one-off
983-short contingent liabilities from guarantees provided to other
984-Long-term contingent liabilities from guarantees provided to other
985-short contingent liabilities from litigation, administrative proceedings, and
other proceedings
986-Long-term contingent liabilities from litigation, administrative proceedings, and
other proceedings
I----------------------------------------------------------------------------I
Even the chart group 99-other contingent assets and contingent liabilities and other
Even compensatory accounts
I----------------------------------------------------------------------------I
991-other short-term contingent assets
992-other long-term contingent assets
993-other short-term contingent liabilities
994-other long-term contingent liabilities
999-Buffer account to off-balance sheet accounts ".
Article. (II)
Transitional provisions
1. Decree No. 410/2009 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, unless otherwise specified.
2. The status of the balance sheet items "URB.III. 6. Accounts managed resources "
reported on 31 December. December 2015 has the Ministry from 1. January 2016 in
balance sheet items "URB.III. 6. Public accounts financial assets "or
"URB.III. 7. The accounts of the State Treasury and liquidity management of the public debt ".
3. The State of the balance sheet items "and (IV). 7. Intermediation of long-term
"the reported transfers to 31. December 2015 has territorial self-governing
all, municipalities, Regional Council of the cohesion regions and State Fund
under the budget rules, from 1. January 2016 under the balance sheet
"(B) (II). 29. Short term brokerage transfers. "
4. The status of the items of the balance sheet "(D) (II). 9. Intermediation of long-term
"the reported transfers to 31. December 2015 has territorial self-governing
all, municipalities, Regional Council of the cohesion regions and State Fund
under the budget rules, from 1. January 2016 under the balance sheet
"URD.III. 33. Short term brokerage transfers. "
5. The status of the balance sheet item "(B) (II). 24. Fixed term operations and options "
reported on 31 December. from 1 December 2015. January 2016 shows items
the balance sheet "(B) (II). 24. Fixed term operations and options "or" (B) (II). 25.
The claims of the pending financial transactions ".
6. The status of the balance sheet items "URD.III. 28. Fixed term operations and options "
reported on 31 December. December 2015 has a territorial self-governing unit, volume
municipalities and the Regional Council of the cohesion regions from 1. January 2016 in entries
the balance sheet "URD.III. 28. Fixed term operations and options "or" URD.III. 29.
Liabilities from pending financial transactions ".
7. the Contributory organization whose founder is the organizational component
the State, with the exception of contributory organizations under the provisions of section 55, paragraph.
5 of the law on budgetary rules, procedures for preparation of the financial
statements as of 31. December 2015 in the case of property transmitted free of charge with
the exception of funds arising from securities settlement by
law on securities settlements with churches and religious societies,
who was this title passed to a free of charge in the period to 2015,
so, for the purposes of reporting these cases in the financial statements
It shall not apply the provisions of § 33 paragraph. 4 (b). (c)) Decree No. 410/2009 Coll., in
the texts of the effective date of the entry into force of this Decree, but rather progresses
According to the provisions of § 26 paragraph. 1 (a). and) Decree No. 410/2009 Coll., in
the texts of the effective date of the entry into force of this order. Accounting unit
indicate, in item (E). 1. the annex to the summary financial statements of the
the valuation of assets, for which this has progressed, including information on the amount of
accumulated depreciation for this property, and at the time of its disposal.
Article. (III)
The effectiveness of the
This Decree shall take effect on 1 January 2005. January 2016.
Minister:
Ing. Babis in r.
