410/2009 Sb.



DECREE



of 11 December 1997. November 2009,



implementing certain provisions of Act No. 563/1991 Coll., on the

accounting, as amended, for some selected financial

Unit



Change: 435/2010 Coll. (part)



Change: 435/2010 Sb.



Change: 403/2010 Coll., 436/2011 Sb.



Change: 460/2009 Sb.



Change: 473/Sb.



Change: 473/2013 Coll. (part), 301/2014 Sb.



The Ministry of Finance shall determine in accordance with § 37 b, para. 1 of Act No. 563/1991

Coll., on accounting, as amended, (hereinafter referred to as the "Act") to

the implementation of § 4 para. 8 and § 24 para. 5 of this Act:



PART THE FIRST



THE SUBJECT OF THE EDIT AND THE SCOPE OF THE



§ 1



This Decree provides for the full range of bookkeeping and management

accounting in a simplified range



and the scope and compiling) financial statements,



(b)), the labelling and the content layout definition of assets and other

assets, liabilities and other liabilities in the financial statements, including layout,

the labelling and the content definition of off-balance sheet accounts



(c)), the labelling and the content layout definition of costs, revenues and

the results of the management of the financial statements,



(d) to organize and display the definition of) the explanatory and supplementary

the information in the notes to the financial statements, including information about waste management

the resources of the State budget and the budgets of territorial self-governing units,



(e)) the design and content of the abstract definition of the cash flow statement and

an overview of changes in equity,



f) indicative chart of accounts



g) accounting methods, especially methods of valuation and their use, including

the valuation of the asset file, how to create and use of adjustments,

procedures for depreciation, how to create and use of provisions,



h) binding pattern part of the financial statements.



§ 2



The decree applies to the business units pursuant to § 1 (1). 2 (a). a) and (c))

the law, which are territorial self-governing units ^ 1), voluntary volumes

the municipalities of ^ 2) (hereinafter referred to as "volumes of municipalities"), the regional councils of the regions

cohesion, příspěvkovými ^ 3) ^ 4) organisations, State funds under

^ 5) budgetary rules and departments of the State of ^ 7).



PART TWO



THE FINANCIAL STATEMENTS



TITLE I OF THE



RANGE AND METHOD OF COMPILING FINANCIAL STATEMENTS



§ 3



Part of the financial statements and marking their items



(1) the financial statements consists of the parts



and balance sheet) (balance),



b) profit and loss account,



(c)) annex,



(d)) statement of cash flows and



e) statement of changes in equity.



(2) the items of the balance sheet, the profit and loss account, cash flow statement summary

and an overview of the changes in equity are referred to by a combination of large

the letters of the Latin alphabet, Roman numerals, Arabic numerals, and the name of the

item. Items table parts of annex shall be marked in accordance with the

binding the model in the annex.



(3) item part of the financial statements shall be reported separately and in a specified

the order.



(4) a technical form part of the financial statements of the technical Ordinance on

accounting records ^ 8).



(5) the accounts are drawn up in monetary units of the Czech currency and

in Eur, with an accuracy of two decimal places.



§ 4



Balance sheet



(1) on the balance sheet are organized assets and other assets and liabilities

and other liabilities. Appendix No. 1 to this Decree shall lay down the organisation and

balance sheet items, including calculations of the total items, and its

Basic binding pattern and binding patterns for:



and organizational units of the State)



(b) territorial self-governing units,) the volumes of the Regional Council of municipalities and regions

cohesion,



(c)), contributory organization



d) State funds.



(2) in the first column of each item of the balance sheet shall show the

information about her condition to the build time of interim financial statements

or the balance sheet date of the current accounting period of the unmodified by the amount of

accumulated depreciation and provisions (hereinafter referred to as "Gross").



(3) in the second column of each item of the balance sheet at the time of

Assembly of interim financial statements at the balance sheet date or the current

financial year provides information about the amount of accumulated depreciation and adjustments,

that are related to the item (hereinafter referred to as "correction"), always with the

a positive sign.



(4) in the third column of each item of the balance sheet at the time of

Assembly of interim financial statements at the balance sheet date or the current

financial year provides information about the status of a given item, adjusted by the amount of

accumulated depreciation and adjustments that are related to the item (hereinafter referred to as

"Net").



(5) in the fourth column of each item of the balance sheet shall show the

information about its status in the column of the balance sheet date, the net

immediately preceding financial year (hereinafter referred to as the "last posting

period ").



(6) in the first column of the individual balance sheet items liabilities is stated

information about her condition to the build time of interim financial statements

or the balance sheet date.



(7) in the second column of the individual balance sheet items liabilities is stated

information about the State of the balance sheet date of the previous accounting period.



(8) the value of balance sheet items in all columns to build time

interim financial statements show the balances recorded on the

each synthetic accounts guideline chart of accounts either positive,

or with a negative sign. The value of balance sheet items in all columns

at the balance sheet date are reported according to the balances recorded on the various

synthetic accounts guideline chart of accounts with a positive sign, with

the exception of synthetic accounts 227, 319, 401, 404, 405, 406, 407, 408, and

synthetic accounts posting groups 43 and 49, recorded with either

the positive or negative sign. At the time of the Assembly the interim management

accounts or the balance sheet date occurs on synthetic accounts 336,

337, 338, 341, 342, 343, 355, 375, 475, and 363 for comparing balances

the debit and credit sides, and the resulting difference shall enter:



and Yes, in assets) if the balance of the account is on the side of the synthesis HAS

DEBIT,



(b)), to liabilities if the balance of the account is on the side of the synthetic

HE GAVE.



(9) the positive balance of a synthetic account is reported with a negative 222

sign in under "c. IV. 1. Receipt account of organisational units of the State ".



(10) balance sheet items "TOTAL ASSETS" in the column "TOTAL LIABILITIES net"

must be equal.



§ 5



Profit and loss statement



(1) the profit and loss account are organized and cost and revenue items

the results of operations. Appendix 2 to this Decree shall lay down the organisation and

labelling items, profit and loss account including calculations and summary

Delta items and its base binding pattern and binding designs

for:



and organizational units of the State)



(b) territorial self-governing units,) the volumes of the Regional Council of municipalities and regions

cohesion,



(c)), contributory organization



d) State funds.



(2) in the profit and loss account shall be shown the final balances of synthetic

accounts of costs and revenue and profit/(loss) before tax and the result

the management of the current accounting period of the entity at the time of

Assembly of interim financial statements or the balance sheet date, in

State for



current accounting period) in two columns



1. the main activity of the accounting unit and



2. the economic activity of the entity,



(b)) previous accounting period in two columns



1. the main activity of the accounting unit and



2. the economic activity of the entity.



(3) the main activity for the purposes of this order means all activities,

for which the entity was established by other legislation,

provisioning by the Charter or other document.



(4) the economic activity for the purposes of this Ordinance shall be those activities

established by other legislation or activities provided for the founder

for example, in provisioning document, complementary activities, minor,

business or other activity.



(5) the value of the items of the profit and loss account shall be reported according to the final

balances recorded on the various synthetic accounts with either positive,

or with a negative sign.



(6) the value of the "C (1). Profit before tax "

exhibits with a positive sign, if the value of the item "(B).

A TOTAL of "is greater than the sum of the items ' Cost from activity" A.I., "a. II.

Financial expenses "," URA.III. The cost of the transfers "and" a. IV. The cost of the

shared taxes and fees ". The value of the "C (1). Profit (loss)

before tax "is reported with a minus sign if the value

the item "b. TOTAL REVENUES" is less than the sum of the items ' Cost of A.I.

activities "," a. II. Financial expenses "," URA.III. The cost of the transfers "and

"AND (IV). Costs from shared taxes and fees ".



(7) the value of the item "C (2). Profit or loss for the current period "

shall be recorded with a positive sign, if the value of the item "(B).

A TOTAL of "is higher than the value of the items" and "TOTAL costs. The value of the

the entries ' (C). 2. Profit or loss for the current period "shall be treated

with a minus sign if the value of the item "b. TOTAL REVENUES" is

lower than the value of the item "and. TOTAL COSTS".



(8) the item "C (2). Profit or loss for the current period "referred to


in the profit and loss account shall be equal to the item "URC.III. 1. The result of the

the management of the current accounting period "referred to in the balance sheet.



§ 6



Statement of cash flows



(1) statement of cash flows is a breakdown of the selected items of the assets and

liabilities and reports information about shortages of funds or

for the current financial period. Arrangement and marking of the items an overview of

cash flow statement and its binding model set out in annex 3 to this

the Decree.



(2) for each item in the cash flow statement States information

on her condition at the balance sheet date of the current financial year.



§ 7



Statement of changes in equity



Statement of changes in equity is the breakdown of the item "c. Custom

capital "of the balance sheet and gives information on the arrangement of the items that

reflect their change for the current financial period. Organizing and labelling

items overview of changes in equity and of its binding pattern

set out in annex 4 to this notice.



§ 8



Annex



The Annex explains and supplements the information contained in the other parts of the

of the financial statements. Arrangement and marking of the items of the annex the § 45, and

binding the model table set out in annex parts of annex # 5 to this

the Decree.



§ 9



Bookkeeping in a simplified range



(1) the Contributory organizations which maintain accounts in simplified

the range,



and do not appreciate) the assets and liabilities at fair value in accordance with section 27 of the Act and the



(b) the provisions of § 59) up to 64 to the extent in which they govern

the valuation of assets and liabilities at fair value.



(2) the Contributory organizations which maintain accounts in simplified

the range and whose founder is the local government unit or volume

municipalities, do not draw up an overview of the cash flow statement and statement of changes in

equity capital.



§ 10



The other rules are the compilation of financial statements



(1) unless otherwise provided in the relevant provisions of this Ordinance otherwise, content

the definition of the individual items of the annual accounts is based on the name of the

the item, its systematic classification in the relevant part of the financial

statements and, where applicable, the normal method of use of the relevant synthetic

account.



(2) in the case of the use of the term "other" includes the entry conditions and

the turnover of the relevant accounts that are not specified or that the financial

unit does not indicate in the items that are marked with the same letter

the Latin alphabet, and the Roman numeral (a group of items) with lower

Arabic numerals and related entries.



(3) in the case of the use of the term "other" includes the entry conditions and

the turnover of the relevant accounts that are not specified or that the financial

unit does not state in any of the items that are marked with the same letter

the Latin alphabet, and the Roman numeral (a group of items). Further

contains events that are under other legislation ^ 10)

classified information or information, with the exception of classified

the information that due to their content cannot be displayed in the chart

statements. In the case of classified information, which, because of their

the content cannot be displayed in the financial statements, an entity

does not provide nor explanatory and supplementary information in annex.



TITLE II



DISPLAY THE DEFINITION OF CERTAIN BALANCE SHEET ITEMS



§ 11



Intangible fixed assets



(1) the heading "A.I. intangible fixed assets" includes in particular

intangible results of research and development, software, database, and valuable

law with useful life longer than one year for which awards

exceeds the amount of $ 60,000. In addition, this item includes the emission allowances

emissions and the preferential limits. Useful life is the period, after

which the asset is usable for current or uchovatelný for further

activity or may serve as a basis or a component to be developed

or other procedures and solutions, including the verification time of intangible results.



(2) the long-term intangible assets are also considered technical

evaluation of intangible fixed assets, whose value exceeds the

the amount of Czk 60 000, subject to the conditions referred to in paragraph 1,

the accounting and depreciation is entitled to the purchaser a right to

long-term intangible fixed assets, which is not accounted for as assets, or

technical improvement of small fixed assets.



(3) in accordance with paragraph 1 are



and intangible results) research and development and the software results and

software which are either created by its own trading activities

them, or acquired from other persons,



(b) rights in particular subjects) ocenitelnými industrial and the like

ownership, results of intellectual creative activity and rights under other

^ 11 legislation) under the conditions laid down in point (a)),



(c) emission allowances) on greenhouse gas emissions, drive

reduction of emissions and a certified emission reductions from project activities and

assigned amount units ^ 12) regardless of the amount of the award,



(d) the preferential limits in particular) the individual reference quantity

milk ^ 13), individual production quotas ^ 13), individual limit

premium rights ^ 13) without regard to the amount of the award, the first holder of the ^ 13)

only in the case if the costs of obtaining information about their awards

replacement cost nepřevýšily its significance.



(4) matters arising from the acquisition of intangible assets,

in particular, prototypes, models and samples if they are not disposed of, for example, in the

as a result of the sale or disposal, in case of further usage in

custom activities are posted on the securities account. In the case of

the variant of the procedure for the acquisition of intangible assets, or

parts of it are included in the valuation of intangible assets

all of the variant solution.



(5) Long-term intangible assets is becoming acquired assets

at the moment of entry into the State that is eligible to use, which means the

completion of assets and fulfilling the functions and

the obligations laid down by the legislation for its use. Similarly,

in the case of the technical evaluation. This provision shall

not apply in the case of small fixed intangible assets.



(6) the entry



and) "A.I. 5. Small intangible fixed assets "includes property

provided for in paragraph 1, whose shelf life is longer than one year

and the award is in the amount of 7 000 CZK and higher, and does not exceed the amount of $ 60,000.

An entity may decide to reduce the lower internal regulation

boundaries,



(b)) "the A.I. 6. Other intangible fixed assets "includes assets that

do not include items of fixed intangible assets A.I. 1. When A.I. 5. without

regardless of the amount of awards and technical appraisal of intangible

nevykazovaného property in the item "A.I. 1. Intangible results of research and

the development of "up to" A.I. 3. Valuable rights ",



(c)) "the A.I. 7. Intangible fixed assets "includes in particular

acquisition of intangible fixed assets for its taking into

bringing eligible to use,



(d)) "the A.I. 8. Transitory account of the technical evaluation of the long-term

intangible assets "includes in the current accounting period of the award

the performance of whose individual award is less than the amount set out in the

paragraph 2 and which can meet the conditions for technical improvement

intangible fixed assets referred to in paragraph 2,



(e)) "the A.I. 10. Intangible fixed assets intended for sale "includes

intangible fixed assets are valued at fair value in accordance with § 27 para. 1

(a). h) of the Act.



(7) If the conditions are met under paragraphs 2 and 5, the accounting

the unit of the balance sheet date at the latest technical improvements in the relevant

the item property. Are not subject to the conditions referred to in paragraphs 2 and 5, the

an entity of this filling in the appropriate entry costs. In

If there is a presumption that the conditions referred to in paragraphs 2 and 5, in

the following accounting periods, an entity shall, not later than the

technical improvement of the balance sheet date under "A.I. 7. The unfinished

intangible fixed assets ".



(8) the long-term intangible assets are not particularly expert opinions,

market surveys, development plans, proposals for promotional and advertising events,

certification of the quality system ^ 14) and technology or management software

devices that cannot function without this software. Furthermore, the accounting officer may

the unit may decide on technical audits of 15 ^ ^) and energy

audits ^ 16), forest management plans for ^ 17), river basin management plans ^ 18) and

flood plans ^ 19) is not accounted for as intangible assets for the long-term.



§ 12



Accumulated depreciation to the long-term intangible fixed assets



(1) unless otherwise stipulated, the item "accumulated depreciation to the long-term

intangible fixed assets "express the projection of fixed pricing

intangible assets in the course of use of the assets of the entity,

reducing the valuation of intangible assets up to the amount of its

valuation in accounting.



(2) the item "valuation adjustments to fixed intangible fixed assets" are created

the business units pursuant to § 66.



(3) entry



and) "Patch to the intangible results of research and development" contains a representation of the


exploitation of the results of research and development entity for the duration of their

use and in the balance sheet is recorded in the item "A.I. 1. Intangible results

research and development "in the column" correction ",



(b)) "Patch for the software" contains a representation of the use of accounting software

the unit for the period of its use, and in the balance sheet is recorded for the item

"A.I. 2. Software "in the column" correction ",



(c)) "Patch to the ocenitelným rights" contains a representation of the use of

royalties by the entity for the duration of their use and in the balance sheet

is recognised on the item "A.I. 3. Valuable rights "in the column" correction ",



(d)) "Patch for long-term intangible fixed assets" includes

a simplified representation of the use of the small scale of intangible

the assets of the company and in the balance sheet is recorded in the item "A.I. 5.

Small intangible fixed assets "in the column" correction ",



e) "accumulated depreciation other long-term intangible fixed assets" includes

observations of the use of other non-current intangible assets accounting

the unit for the period of its use, and in the balance sheet is recorded for the item

"A.I. 6. Other intangible fixed assets "in the column" correction ".



section 13 of the



Provisions for long-term intangible fixed assets



Provisions for long-term intangible fixed assets are reported in the balance sheet

in the column "correction" for the relevant item of intangible

asset.



§ 14



Tangible fixed assets



(1) the heading "a. II. 1. Land "includes land, regardless of the amount of the

the award, if they are not goods. This item does not contain components of land,

which are amortized and they are recorded as assets or a part thereof in the

"and (II). 3. The construction "," a. II. 5. Perennial

crops "," a. II. 7. Other tangible fixed assets "under paragraph 7

(d)).



(2) the heading "a. II. 2. Cultural objects "contains, regardless of the amount of the

the awards, in particular movable cultural monuments, museum collections of nature,

objects of cultural value, artwork, and similar things, including

files of this asset. Does not contain the property referred to in items ", and (II). 3.

The construction "," a. II. 4. Separate tangible movable assets and sets of material

movable property "," a. II. 6. Minor long-term tangible assets "," B.I. 7.

Acquisition of goods "," B.I. 8. Goods in stock "," B.I. 9. Items in transit ".



(3) the heading "a. II. 3. The construction of "contains, regardless of the amount of the award and the time

the applicability of



and ^ 20)) structures, including buildings, workings and mining buildings beneath the surface,

water works and other construction works under other legislation ^ 15),



(b) developing the new quarry) of gravel and hlinišť,



c) technical reclamation,



d) flats and non-residential premises defined as units; in the case of

common parts of immovable property paragraph 1 shall apply by analogy,



e) immovable cultural monuments,



(f) technical evaluation of asset) in § 28 para. 5 of the Act, which

valuation of single item exceeds the amount Czk 40 000,



g) technical appraisal immovable cultural monuments and religious buildings

the award-winning according to § 25 para. 1 (b). k) of the Act,



h) right of construction, if it is not.



(4) the heading "a. II. 4. Separate tangible movable assets and sets of material

movable property "contains separate tangible movable assets and sets

assets, which are characterized by a separate technical-economic

by specifying, for which the expiry date is longer than one year and awards

individual movable assets or property under section 71 file exceeds the amount

$ 40,000, and articles of precious metals, unless the articles

cultural values or cultural monuments.



(5) the heading "a. II. 5. Perennial crops "includes



a) fruit trees and fruit bushes planted on a continuous plot of land with an area of

above 0.25 hectares in the density of at least 90 trees or shrubs per hectare, 1000



(b) permanent vegetation) of vineyards and hop gardens without load-bearing structures.



(6) the heading "a. II. 6. Minor long-term tangible assets "includes material

movable assets, or asset files, which are characterized by

a separate technical-economic by specifying, for which the expiry date

It is longer than one year and the valuation of a single item is in the amount of $ 3,000 and

higher and does not exceed the amount of $ 40,000. An entity may decide

internal regulation of the reduction provided for the lower limit. For a small

tangible fixed assets shall be considered as always



and articles made of precious metals), if they are not fixed assets according to

paragraph 4, regardless of the amount of the purchase price,



(b)) things taken in the form of financial leasing, where appropriate, free of charge

taken, for which the award pursuant to section 25 of the Act does not exceed the sum of 40 000

CZK,



c) easements to land and construction with the exception of usufruct, if

are not reported as part of the valuation items "and (II). 3. The construction "or

as part of the award within the item "B.I. inventory" for which the awards

does not exceed the amount of $ 40,000.



(7) the heading "a. II. 7. Other tangible fixed assets "includes

in particular, the



and) adult animals regardless of the amount of the award, with the exception of animals in

zoos, service dogs, and the business of horses,



(b) non-reserved mineral) bearings or parts purchased or acquired

a deposit as part of a land of 1. January 1997 in the range defined by the

Geological Survey and the conditions set out in section 66 paragraph 1. 2, without

regardless of the amount of the award,



(c)) technical appraisal of tangible fixed assets nevykazovaného in

the items "and II. 2. Cultural objects "to" a. II. 5. Production units

permanent crops ",



d) easement to the land and the building with the exception of usufruct, if

are not reported as part of the valuation items "and (II). 3. The construction "or

as part of the award within the item "B.I. stocks", nevykazovaná in

the heading "a. II. 6. Minor long-term tangible assets ".



(8) the heading "a. II. 8. Tangible fixed assets "includes

in particular, the acquisition of tangible fixed assets for its taking into

bringing eligible to use.



(9) in tangible fixed assets are also considered technical appreciation

tangible fixed assets or small fixed tangible

assets, whose value exceeds the amount of $ 40,000.



(10) the heading "a. II. 9. Transitory account of the technical evaluation of the

tangible fixed assets "includes in the current accounting

period of performance awards, which award is less than the amount

set out in paragraph 9, which can meet the conditions for technical

evaluation of long-term tangible assets or small fixed

tangible fixed assets in accordance with paragraph 9.



(11) the heading "a. II. 11. Tangible fixed assets intended for sale "

contains tangible fixed assets valued at fair value in accordance with § 27 a

paragraph. 1 (b). h) of the Act.



(12) the conditions referred to in paragraphs 9 and 13, the accounting

the unit of the balance sheet date at the latest technical improvements in the relevant

the item property. Are not subject to the conditions provided for in paragraphs 9 and 13,

an entity shall indicate the amount of filling in the appropriate entry costs. In

If there is a presumption that the conditions referred to in paragraphs 9 and 13 in

the following accounting periods, an entity shall, not later than the

balance sheet date of the current accounting period of the technical improvements in the

"And (II). 8. Tangible fixed assets ".



(1) tangible fixed assets are becoming things of the moment

bringing eligible to use, which means, in particular,

the completion of the case and that the technical functions and duties provided for in

other legislation ^ 23) for use (eligibility for operation).

Similarly, in the case of the technical evaluation. This provision

shall not apply in the case of minor long-term tangible assets.



§ 15



Accumulated depreciation to tangible assets



(1) unless otherwise stipulated, the item "accumulated depreciation to the long-term

tangibles "reflect pass-through of tangible fixed

assets in the course of use of the assets of the entity, thus

reduces the award of this tangible property up to its awards in

accounting.



(2) the item "valuation adjustments to tangible assets" create accountant

units pursuant to § 66.



(3) entry



and) "Patch to the attention" of the use of the construction accounting

Unit for the duration of their use and in the balance sheet is recorded for the item

"And (II). 3. The construction "in the column" correction ",



(b)) "Patch to separate tangible movable tangible things and files

movable property "contains a representation of the use of separate tangible

movable assets tangible movable assets and files of the entity for the period

their use and is recognised on the balance sheet item "a. II. 4. Separate

tangible movable assets and sets of movable assets "of the material in the column

"Correction",



(c)) "Patch to the cultural authorities of permanent crops" includes observations

the use of the production units of standing crops of an entity for a period of

their use and is recognised on the balance sheet item "a. II. 5. The cultivation

units of permanent crops "in the column" correction ",



(d)) "accumulated depreciation for tangible fixed assets" includes

a simplified representation of the use of the small long-term tangible assets


the accounting unit and is recognised on the balance sheet item "a. II. 6. Retail

tangible fixed assets "in the column" correction ",



e) "accumulated depreciation other tangible fixed assets" includes

observations of the use of other tangible fixed assets accounting

the unit for the period of its use, and in the balance sheet is recorded for the item

"And (II). 7. Other tangible fixed assets "in the column" correction ".



section 16 of the



Adjustments to tangible assets



Adjustments to tangible assets are reported on the balance sheet as a

the column "correction" for the relevant item of tangible fixed assets.



§ 17



Long-term financial assets



(1) item



and "URA.III. 1). Equity investments in persons with a controlling influence "includes

equity investments in persons with a controlling influence ^ 24), that the accounting

the unit has identified to hold and to exercise property rights,



(b)) "URA.III. 2. Equity investments in persons with substantial influence "includes

equity investments in persons with substantial influence ^ 25) that an

the unit has identified to hold and to exercise property rights,



(c)) "URA.III. 3. Debt securities held-to-maturity "contains

bonds and other debt securities in respect of which the

the intent of the unit and assumption to hold them to maturity,



(d)) "URA.III. 5. Long-term time deposits "includes in particular

term deposits with banks with a maturity of more than one year,

certificates of deposit and the deposit certificates,



(e)) "URA.III. 6. Other long-term financial assets "includes other

long-term financial assets that do not contain items URA.III. 1. up to

URA.III. 5.



(2) the item "URA.III. 7. Acquisition of non-current financial assets "includes

long-term financial assets in the course of its procurement.



section 18



Provisions for long-term financial assets



(1) adjustments to long-term financial assets are reported on the

balance sheet in column "correction" for the fixed

financial assets.



(2) a provision forming the item "URA.III. 5. Term deposits

the long term ".



§ 19



Long-term receivables



Item



and (IV)) and 1. Returnable financial assistance provided long-term "includes

returnable financial assistance provided with the maturity of more than

one year,



(b)) ", and (IV). 2. Long-term receivables from loans "has referred to the

taken trade receivables from loans with maturity of more than one year,



(c)) ", and (IV). 3. Long-term prepayments made "includes prepayments and

závdavky, which will be posted for more than one year,



(d)) ", and (IV). 4. Long-term receivables from guarantees "includes the organizational

State and territorial self-governing units debts owed by the debtor to the

the return of the funds, after the realization of the liability with the maturity of more than

one year,



(e)) ", and (IV). 5. Other long-term receivables "includes claims

maturity of more than one year, which do not contain the item A (IV) 1. up to

And (IV). 4.



section 20



Stocks



(1) the heading "B.I. stocks" contains the material to the point of consumption, which

are material on-hand inventory, the acquisition of material, material on the way,

work in progress, semi-finished products of own production, products, supplies,

on-hand inventory, the acquisition of goods and the goods are on the way.



(2) in particular, belong to the material



and) raw materials during the manufacturing process are transferred wholly or in part to

the product and make up its essence,



b) adjuvants that pass directly into the product also does not constitute, however,

its essence, for example, nail products,



(c)) of the substance, which is needed to ensure the operation of the entity,

for example, lubricants, fuel, detergents,



d) spare parts,



e) packaging and packaging materials, if they are not posted as fixed

property or goods,



(f)) other tangible movable assets with a useful life of one year and less

regardless of the amount of the award,



g) other tangible movable property not meeting the conditions provided for in § 14 para. 6 with

useful life longer than one year.



(3) entry



and) "B.I. 1. Acquisition of material "includes the amount of shots to

the time of transfer to the UK,



(b)) "B.I. 2. Material on stock "has taken material transferred to the

uk to the moment of consumption,



(c)) "B.I. 4. WIP "includes products that already have gone through the

one or more of the production level and, in particular, are no longer material

but they also are not yet the finished product. Under the concept of unfinished production

also include unfinished performance of other activities which do not arise

material products



(d)) "B.I. 5. Semi-finished products of own production "includes products that have not yet

have undergone all the production stage and will be completed or assembled into

the finished products in the next production process business unit



e) "B.I. 6. Products ' contains objects (things) intended for own production

sale or consumption within the business units



f) "B.I. 7. Acquisition of goods "includes the amount of acquired goods in the moment

transfer to the UK,



g) "B.I. 8. Goods in stock "contains the immovable and movable property acquired for

the purpose of sale,



h) "B.I. 10. Other stocks "contains stocks that do not contain items

B.i.1. to finance large 9. and animals that does not contain item A (II). 7.



section 21



Adjustments to inventory



Adjustments to inventory on the balance sheet shall be indicated in the column "correction" for

the item inventory, with the exception of items "B.I. 1. The acquisition of

material "," B.I. 3. Material on the way "," B.I. 7. "The acquisition of goods and

"B.I. 9. The goods on the road ", in which case the provisions do not form.



section 22



Short-term receivables



(1) item



and "(B) (II)). Subscribers "contains amounts of claims for customers in

the field of private law relations



(b)) "(B). II. 2. Bills of exchange for collection "contains the values of foreign bills of Exchange received

from customers and other payers,



(c)) "(B) (II). 3. Discounted securities receivable "includes amounts

claims for bills of Exchange or other negotiable securities passed the Bank for payment,

and that prior to the time of their maturity,



(d)) "(B) (II). 4. Short-term prepayments made "includes the amount of short-term

advance payments and závdavků suppliers prior to the completion of the contract

the supplier,



(e)) "(B). II. 5. Other receivables from the main activity "includes in particular

the claim by way of fines, periodic penalty payments and other penalties, local, administrative

and court fees and other debts arising from main activities

of the entity, or in connection with it, which are not included in

some of the items receivables,



(f)), "b. II. 6. Returnable financial assistance granted short-term "contains

short-term returnable financial assistance granted under other laws,

regulations,



g) "b. II. 8. Accounts receivable from přerozdělovaných of taxes "includes the territorial

authorities and by the State Fund of transport infrastructure

claims arising in connection with the budget by determining the taxes.



(2) entry



and "(B) II). 9. Receivables from employees "includes in particular the amount

claims for employees in respect of advances for travel, backups to

the statement and the application of refunds,



(b)) "b. II. 10. Social security "includes amounts receivable in respect of

social insurance under the law governing social

Security and a contribution to the State employment policy,



(c)) "b. II. 11. Health insurance "contains amounts of receivables in respect of

health insurance according to the law governing public health

insurance and



(d)) "(B). II. 12. Pension savings "accounts receivable in respect of amounts

retirement savings under the law governing pension insurance

savings.



(3) entry



and "(B) II). 13. Income tax "contains claims for the tax administrator of the

title income tax,



(b)) "(B). II. 14. Other taxes, fees, and other similar financial performance "

contains, in particular, claims against the tax on tax refund for the tax

period, such as road tax, tax on immovable property and a tax on the acquisition of

immovable property; It also contains the amounts of claims arising from tax on

income tax levy, which ensures the entity as a payer

taxes for the tax withheld from the taxpayer or taxpayers,

for example, employees,



(c)) "(B). II. 15. Value added tax "includes amounts owed by the administrator

in particular, the tax in respect of an excessive deduction of value added tax,



(d)) "(B). II. 16. Receivables from entities outside of selected government institutions "

contains claims for people who aren't selected accounting

units, by way of subsidies, grants, contributions, subsidies, benefits,

non-repayable financial assistance, aid or donations.



(4) entry



and "(B) (II)) 17. Receivables from selected Central Government institutions "

in particular, the claim of the title includes the subsidies, grants, contributions,

subsidies, benefits, non-repayable financial assistance, aid or cash

gifts for entities that are departments

the State, which they set up příspěvkovými organizations and State funds,



(b)) "(B) (II). 18. Receivables from selected local government units "

in particular, the claim of the title includes the subsidies, grants, contributions,

subsidies, benefits, non-repayable financial assistance, aid or cash


gifts for business units, which are the County, municipalities,

voluntary volumes of municipalities, organisations and they have established příspěvkovými

regional councils of the regions cohesion,



(c)) "b. II. 19. Receivables from tax administration "contains accounts receivable manager

the tax has been finally established during the administration of taxes, fees, and other similar

cash transactions



(d)) "b. II. 20. The clearing of the redistribution of taxes "contains the tax administrator

claims arising from the budget of destination taxes, fees and other

similar cash transactions



e) "b. II. 21. Receivables from execution and the other dealing with foreign

property "contains a claim of tax against the debtor in the case of

the management of foreign assets by way of execution, reinsurance and international

recovery of claims.



(5) entry



and "(B) II). 23. Short-term receivables from guarantees "includes the short-term

claims against the debtor to recover the funds after the implementation of the guarantee,



(b)) "b. II. 24. Fixed term operations and options, "provides for territorial

Governments and organizational components of the State debts of the hard

term transactions and options.



(6) the entry



and "(B) II). 29. Prepaid expenses "includes the amount of the expenditure for the current

of the accounting period, which will load in the following accounting

periods,



(b)) "b. II. 30. Accrued income "includes revenue amounts that

are related to the current accounting period, but have not yet been accounted for as a

accounts receivable,



(c)) "(B) (II). 31. Estimated receivables "includes receivables from

private-law relationships, on the basis of which claims have arisen, but it is not

aware of the actual amount of the performance at the time of the transaction. It also contains

other claims, on the basis of which claims have arisen, but it is not known

real or otherwise questionable has shocked, and therefore cannot be

exhibit in the item A (IV) 5., b. II. 17, (B) (II). 18. and (B). II. 32. and at the same time

about these facts cannot be posted in the books of the off-balance sheet accounts.



Article 23 of the



Adjustments to receivables



(1) adjustments to receivables are reported in the balance sheet in column

"Correction" the entry claims.



(2) adjustments to accounts receivable items forming the "a. IV. 3.

Long-term prepayments made "," a. IV. 6. Long-term advance payments for

transfers "," a. IV. 7. Mediation of capital transfers "," (B) (II). 3.

Discounted securities receivable "," (B) (II). 4. Short term provided

backup "," (B) (II). 8. Accounts receivable 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

the performance "," (B). II. 15. Value added tax "," (B). II. 16. Receivables from

persons outside of selected government institutions "," b. II. 17. Receivables from

selected by central government institutions "," (B) (II). 18. Receivables from

selected local government institutions "," b. II. 20. The clearing of the

redistribution of taxes "," b. II. 21. Receivables from execution and 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. Accounts receivable

of financial security "," b. II. 26. The claims of the issued bonds ",

"(B) (II). 27. Short-term advance payments for transfers "," b. II. 28.

Mediation of short-term transfers "," (B) (II). 29. Prepaid expenses

period "," b. II. 30. Accrued income "and" (B) (II). 31. Accounts

Active ".



section 24



cancelled



§ 25



Short-term financial assets



(1) item



and "URB.III. 1). Equity securities held for trading "contains valuable

papers and property shares that the entity has determined to

trading in particular stocks and mutual fund investment companies,



(b)) "URB.III. 2. Debt securities held for trading "contains debt securities

papers that the entity has determined to trading, especially bonds,

certificates of deposit, Treasury bills and bills of exchange for trading.



(2) entry



and "URB.III. 5). Other current accounts, "provides for the organisational units of the State and

territorial self-governing units of foreign funds, designated funds

on wages at the end of or transferred during the financial year,

organizations, State funds, foreign funds and provides

The Ministry of Finance (hereinafter the ' Ministry '), in particular, resources

The European Union and the National Fund,



(b)) "URB.III. 6. Accounts managed resources, "provides for the Ministry of

the funds in the accounts of government financial assets and liquidity management account

the State Treasury,



(c)) "URB.III. 7. General accounts "includes in particular resources for Ministry

on accounts with banks or credit unions managed in

the national debt,



(d)) "URB.III. 8. Sharing of taxes and accounts for the divided administration "includes

resources on accounts with banks or credit unions

used in the context of the budgetary resources by identifying the taxes, including the

accounts with banks or credit unions org

units of the State that manage these resources and fulfil the obligations to

State budget under other legislation,



(e)) "URB.III. 9. Current account "contains a cash contribution

the organizations behind the main economic activity in local government

units and departments of the State resources by other legal

regulations and economic activity,



(f)) "URB.III. 10. The current account of the CULTURAL "contains the organizational components of the State

contributory organizations and State funds, according to another legal

Regulation of the funds of the Fund for cultural and social needs.



(3) entry



and) "URB.III. 11. The basic current account of territorial self-governing units "

contains the basic funds on the current account of the territorial

local authorities,



(b)) "URB.III. 12. Current accounts the funds of territorial self-governing units "includes

financial funds and cash funds of the local government

units,



(c)) "URB.III. 13. Current accounts of State funds "provides for State funds

funds on account with a bank or savings and credit

cooperatives, with the exception of the funds contained in items

"URB.III. 5. Other current accounts "and" URB.III. 10. The current account of the CULTURAL ",



(d)) "URB.III. 14. Current accounts of funds organizational components of the State "includes

funds of funds organizational components of the State



(e)) "URB.III. 15. The securities "include the kinds of means of payment

substitute for money, for which the amount was paid at purchase

corresponding to their nominal value and that are used for payment or

confirm the payment of fees, goods or services, in particular, it is

about postage stamps, stamps, vignettes, prepaid tickets,

tickets, phone cards, meal vouchers to public establishments

catering and gift certificates, to the moment of their consumption;

securities are not especially money, securities, food vouchers to the custom

canteen equipment business unit, penalty blocks and

Bank payment cards,



(f)) "URB.III. 16. Money on the way, "provides the funds to be transferred

between accounts with banks or credit unions, or between

account in banks or credit unions and Treasury.



section 26



Own capital



(1) item



and) headed "1. The assets of the business unit "includes, in particular, free of charge, taken

přešlý, free of charge, or passed to the fixed assets, and additions to or

disposals of fixed assets due to changes in sales management

or because of the conferral of management of the assets or not transfer from

the founder under other legislation, if they do not show on the

other equity items, and in the case of organisational

State received subsidy for the acquisition of fixed assets

under other legislation,



(b)) "c.i.2. Privatization Fund "contains the source with the Ministry of protection of assets

According to the law on the abolition of the national property Fund,



c) headed "3. Transfers to the acquisition of fixed assets "includes in particular

subsidies received for the acquisition of fixed assets in accordance with other legal

legislation for certain selected entities with the exception of

organisational units of the State.



(2) entry



and) headed "4. Exchange rate differences "contains the exchange differences under § 70 para. 3

in the case of securities or shares that are not measured at fair

value or using the equity method,



(b)) headed "5. Valuation differences on initial use of the method "contains

valuation differences from initial use and changes in accounting policies as a result of

changes to the legislation,



c) headed "6. Other revaluation "contains the valuation differences, in particular, of the

the revaluation of assets pursuant to section 59 and 64,



(d)) headed "7. Corrections to previous accounting periods "contains fixes

the previous accounting periods, which are significant and would affect in the

the previous accounting periods the amount of profit or loss; for

each individual is considered to be a major repair, the amount of which reaches


at least 0.3% of the net asset value for the previous accounting period or amount

260 000 CZK.



section 27 of the



Funds of the entity



(1) the heading "c. II. Funds of the entity "includes items" C. Ii.1.

Compensation Fund "," c. II. 2. Cultural and social needs Fund "," c. II. 3.

Reserve Fund made up of improved financial results "," c. II. 4.

The Reserve Fund of the other titles, "" c. II. 5. Reproduction of the Fund assets,

Investment Fund "and" c. II. 6. Other funds ".



(2) entry



and "C (II)). Compensation Fund "contains the status of the Fund rewards consisting of under

other legislation



(b)) ' c. II. 2. Cultural and social needs Fund "contains the status of the Fund

cultural and social needs, consisting of under all other legal

regulations,



(c)) ' c. II. 3. Reserve Fund made up of improved financial results "

contains the status of the reserve fund, consisting of an improved result

management under other legislation,



(d)) ' c. II. 4. The Reserve Fund of the other titles "contains the status of the reserve

the Fund consisting of the other titles under other legislation,



e) ' c. II. 5. Reproduction of the Fund assets, the investment fund "contains the status

reproduction of the asset pool, or an investment fund formed by

other legislation



(f)) ' c. II. 6. Other funds "contains the status of the other funds raised through the

compliance with other laws and regulations and the internal rules of accounting

unit.



section 28



Profit (loss)



(1) the item "URC.III. 1. Profit or loss for the current period "

contains the sum of the results of the management of capital and of economic activity

reported under the heading "(C). 2. The result of the current financial management

period "in the statement of profit and loss.



(2) the item "URC.III. 2. Result in the approval of proceedings "

contains the result of the previous accounting period in the

the time of the approval of the financial statements.



(3) the item "URC.III. 3. Profit (loss) of previous accounting

period "contains the results of the management of the entity for the preceding

accounting period.



section 29



The revenue and expenditure account for financial management



(1) the heading "(C) (IV). 1. Receipt account of organisational units of the State "includes

the State revenue of organisational units of the State.



(2) the item "C. IV. 2. Special expense account "contains the organizational

Government expenditure incurred.



(3) the item "C. IV. 3. Account management of the State budget "contains the

the Ministry of the final balance of the account on which is shown the deficit or

the surplus of the State budget.



(4) "Item C (IV). 4. The aggregate revenue and expenditure of the preceding

accounting period "provides for the organisational units of the State when you open the

the books accumulated income and expenditure budget management

the previous accounting periods, and also with the closing balance

account on which is shown the deficit or surplus of the State budget

of the previous accounting period.



section 30



Reserve



The entry "D.I. 1. The reserve contains the amount of created provisions "under section 67.



section 31



Long-term liabilities



Item



and "D (II)). Long-term loans "includes the States loans with a maturity longer

than one year,



(b)) "d. II. 3. Long-term liabilities of the issued bonds "contains amounts

issued bonds with a maturity longer than one year, reduced by the amount of

the valuation of the acquired own bonds with a maturity longer than one year,



(c)) "(D). II. 5. Long-term liabilities from guarantees "includes debts to third

persons in respect of the implementation of safeguards implementation with a maturity of more than

one year,



(d)) "(D) (II). 6. Long-term bills of Exchange to be paid "contains amounts of bills of Exchange

own and accepted bills of Exchange, foreign, with a maturity of more than one

year.



§ 32



Short-term liabilities



(1) item



and "URD.III. 1). Short-term loans "contains amounts received short-term

loans and short-term leases,



(b)) "URD.III. 2. Discounted bonds (bills of Exchange) "contains the

the amounts that are provided by the Bank on the basis of the discount of bills of Exchange

or other securities (bonds) with maturity of shorter

than one year, which the Bank was taken over from the business units to be recovered before the

the time of their maturity,



(c)) "URD.III. 3. Short-term liabilities of the issued bonds "contains amounts

issued bonds, which have a maturity of one year or less

reduced by the amount of the valuation of the acquired own bonds with maturities

one year or less.



(2) entry



and "URD.III. 5). Suppliers ' contains the status and movements of short-term debts to

suppliers, arising from a private-law relationships,



(b)) "URD.III. 6. Bills of exchange payable "includes the amount of promissory notes and

accepted bills of Exchange, foreign with a maturity of one year or less,



(c)) "URD.III. 7. Short-term prepayments received "contains the amount of short-term

backup and závdavků received from customers before meeting the commitment to

Subscribers,



(d)) "URD.III. 8. Liabilities of the divided administration "includes debts in respect of the transferred

management of tax collection, fees, and other financial transactions.



(3) entry



and "URD.III. 10). Employees "contains amounts of debts of labor

relationship to employees, where applicable, other natural persons,



(b)) "URD.III. 11. Other liabilities to employees "includes the amount of other

debts to employees, for example, the employee's entitlement to payment of the

travel,



(c)) "URD.III. 12. Social security "includes amounts payable by way of

social insurance under the law governing social

Security and a contribution to the State employment policy,



(d)) "URD.III. 13. Health insurance "includes amounts payable by way of

health insurance according to the law governing public health

insurance,



(e)) "URD.III. 14. Pension savings "includes amounts payable by way of

retirement savings under the law governing pension insurance

savings.



(4) entry



and "URD.III. 15). Income tax "includes debts to tax authorities for

the income tax of the taxpayer,



(b)) "URD.III. 16. Other taxes, fees, and other similar financial performance "

includes in particular the amount of debt owed to the tax authorities of the excise duties and

other taxes, such as road tax, tax on immovable property and tax

the acquisition of the immovable property; It also contains the amounts of income tax, the levy

the tax administration provides an entity as a tax payer for the tax the selected

from the taxpayer or taxpayers deducted, such as employees,



(c)) "URD.III. 17. Value added tax "includes the title of the tax debts

obligations of the payer of value added tax to the tax authorities.



(5) entry



and "URD.III. 18). Liabilities to persons outside of selected government institutions "includes

liabilities to persons who are not selected entities, from

the title of subsidies, grants, contributions, subsidies, benefits, non-refundable

bailouts, subsidies or donations,



(b)) "URD.III. 19. Liabilities to selected Central Government institutions "includes

in particular, the commitments in respect of subsidies, grants, contributions, subsidies, benefits,

non-repayable financial assistance, aid or cash donations to the accounting

units which are the departments of State, established by them

příspěvkovými organisations and State funds,



(c)) "URD.III. 20. Liabilities to selected local government institutions "includes

in particular, the commitments in respect of subsidies, grants, contributions, subsidies, benefits,

non-repayable financial assistance, aid or cash donations to the accounting

units which are the County, communities, municipalities and voluntary volumes

established příspěvkovými organisations and the regional councils of the regions

cohesion.



(6) the entry



and "URD.III. 21). Advances received taxes "has received the tax administrator

tax, service charges and other similar financial transactions



(b)) "URD.III. 22. Overpayment of taxes "includes a registered tax administrator

overpayment of taxes, fees, and other financial transactions,



(c)) "URD.III. 23. Obligations of the indirect tax returns "contains at the tax administrator

obligations to refund arising from the administration of indirect taxes, if they are

such taxes lawfully levied by the tax code,



(d)) "URD.III. 24. The clearing of the redistribution of taxes "contains the tax administrator

the financial obligations arising from the determination of taxes, fees and other

similar cash transactions



(e)) "URD.III. 25. Commitments from execution and the rest of the management of foreign assets "

contains the tax obligations to creditors in the case of dealing with a foreign

assets arising from execution, seizure and international enforcement

claims.



(7) entry



and "URD.III. 27). Short-term liabilities from guarantees "includes the short-term debts

against third parties arising from the implementation of the provision of guarantees,



(b)) "URD.III. 28. Fixed term operations and put "contains amounts

short-term debt from fixed term transactions and options,



(c)) "URD.III. 29. Liabilities from pending financial transactions "includes the debts

of pending financial operations, in particular repurchase transactions,



(d)) "URD.III. 31. Liabilities from subscribed unpaid securities and investments "

contains the amount of the debts of the entity as shareholder or another

companion of subscribed and outstanding shares.




(8) entry



and) "URD.III. 34. Accrued expenses "includes the amount of the costs with

the current accounting period relate to expenditure on them has not yet been

made, the



(b)) "URD.III. 35. Deferred income "includes revenue amounts in the ordinary

accounting period, belonging to the proceeds in the following accounting

periods,



(c)) "URD.III. 36. Estimated Payables "includes Payables

private law relations, for which the actual amount is not known to

the time of the transaction. It also contains other commitments that do not

aware of the actual amount of the benefits or otherwise questionable has shocked, and

Therefore it is not reported in items D. II. 7, URD.III 18, URD.III. 19.,

URD.III. 20. and URD.III 37. and at the same time about these facts cannot be posted in the

the books of the off-balance sheet accounts.



TITLE III



DISPLAY THE DEFINITION OF SOME ITEMS OF THE PROFIT AND LOSS



§ 33



The cost from activity



(1) item



and ") a.i.1. Material consumption "shall include in particular the costs of consumed

material including the costs in the amount of awards of another small fixed

tangible fixed assets purchased, created their own activities or

free of charge acquired from bodies that are not selected accounting

units that do not meet only the lower boundary condition for reporting

under the heading "a. II. 6. Minor long-term tangible assets "of the balance sheet and the costs

the loss of inventory within the established norms of the natural losses,



(b)) "the A.I. 4. Goods sold "includes costs of goods sold, including

the cost of the loss of inventory of goods within the prescribed standards, the natural

withdrawals,



(c)) "the A.I. 5. Activation of fixed assets "includes reducing the cost

the entity in respect of the production or acquisition of fixed assets in the

own-account business units



(d)) "the A.I. 6. Activation of circulating assets "includes a reduction in the cost accounting

units of production or acquisition of circulating assets in their own

directed by the business units



(e)) "the A.I. 7. Change in inventory of own production "includes the costs or

reduction of the costs arising from the loss or gain of the inventory of own production in

during the current reporting period,



(f)) "the A.I. 10. Cost of representation "includes, in particular, costs related to

the team, including the cost of its own procedures, which shall be used for

the purpose of the representations.



g) "A.I. 11. Vnitroorganizačních activation of services "includes a reduction in the

the cost of the business unit in particular multi-annual budgets, transportation, and

other procedures carried out by the business units for their own use,



h) "A.I. 12. Other services "includes in particular the cost of services

Bank, savings or úvěrním team and other services,

that do not have the character of the financial costs, not included in the item

"A.I. 8. Repair and maintenance of "up to" A.I. 11. Activation vnitroorganizačních

services "including the cost in the amount of awards of another small fixed

intangible assets purchased, created their own activities or

free of charge acquired from bodies that are not selected accounting

units that do not meet only the lower boundary condition for reporting

in "A.I. 5. Small fixed intangible assets "of the balance sheet".



(2) entry



and) "A.I. 13. Payroll costs "includes the cost of all the perks

employees from employment and compensation for wages for temporary working

the inability to,



(b)) "the A.I. 14. Statutory social insurance "contains the cost of the title

the legal obligation of the employer to fulfil in respect of social insurance and

public health insurance,



(c)) "the A.I. 15. Other social insurance "contains, in particular, the cost of

compulsory accident insurance for employees according to another legal

prescription ^ 36) and the cost of the voluntary implementation of the social

insurance,



(d)) "the A.I. 16. Statutory social expenses "includes expenses referred to in § 24 para.

2 (a). (j)), the law governing income tax, if the appropriate

the business unit is covered by other legislation including the allocation

the Fund for cultural and social needs.



(3) entry



and) "A.I. 20. Other taxes and charges "shall include in particular the costs of other

taxes, charges and similar payments the nature of costs in cases where the

an entity the taxpayer, with the exception of income tax; also the cost of

income tax for the previous tax period including value added tax

the values for the preceding tax year, in cases where this tax

You cannot increase the value of the property, and further adjustment to the excise duty

relating to the own consumption of selected products in accordance with the law on

excise duties and the costs of court fees,



(b)) "the A.I. 21. The return of indirect taxes, "provides for the organisational units

the State, which are the tax administrator, the cost of reimbursement in the case of

indirect taxes, such as the cost of reimbursement to persons enjoying

privileges and immunities in accordance with the law on value added tax.



(4) entry



and) "A.I. 22. Contractual penalties and default interest "includes, in particular, the Contracting

penalties and interest on arrears in accordance with the provisions of other legislation with the

excluding interest on arrears in accordance with the credit agreement, the fees for late payment in

the meaning of the relevant provisions of the civil code, penalties and maturity. other

the penalties of contractual relations,



(b)) "the A.I. 23. Other fines and penalties "contains the cost of the other fines and

penalties under other legislation on the "uncaught A.I. 22.

Contractual penalties and default interest ",



(c)) "the A.I. 24. Gifts and other free pass "includes in particular the costs of the

disposal of assets, with the exception of funds arising from not

pass, if it allows another law, entities

are not selected entities, including the costs of benefits in kind

humanitarian aid.



(5) the entry "A.I. 26. Shortages and damages "includes the cost of deficits and damage

on the property, with the exception of the deficit in cash and valuables. Loss

for the purposes of the definition of the content of this item means the physical impairments,

This is unrecoverable damage or destruction of intangible and

tangible assets and stocks, from both objective and subjective reasons.

Additionally, it also includes the costs associated with the failure to

of the fixed asset, and at the time the decision on the

failure of the fixed asset.



(6) the entry



and) "A.I. 28. Depreciation of fixed assets "includes the cost of expressing

the projection of the valuation of fixed assets in the current accounting

period in connection with the use of an entity, and in particular

According to a depreciation plan, and the residual price of intangible

and tangible fixed assets at its disposal, in particular because of the full

wear and tear; does not include the net price of intangible and

tangible assets in the event of sale, donation, shortages, damages,

transfer or gradient according to § 26 para. 1 (b). and)



(b)) "the A.I. 29. Intangible fixed assets sold "includes costs in the

the amount of the award of long-term intangible assets at the time of his

sales,



(c)) "the A.I. 30. Sold tangible fixed assets "includes the cost of

valuation of long-term tangible assets at the time of his

sales,



(d)) "the A.I. 34. The cost of the claims "includes the amount of the award

culled from other reasons, than the collection of accounts receivable,

set-off of receivables and amalgamation of the person of the debtor and the creditor, and the amount of

valuation of the assigned receivables,



(e)) "the A.I. 35. The cost of the small fixed assets "includes the cost

in the amount of the valuation of small fixed intangible assets and

tangible fixed assets purchased, created by own activities

or free of charge acquired from bodies that are not selected accounting

units,



(f)) "the A.I. 36. The other costs of the activity "shall include in particular the costs of the

non-life insurance premiums and other costs of the activities not covered by

"A.I. 1. Material consumption "to" A.I. 35. The cost of retail

fixed assets ".



§ 34



Financial costs



Item



and) "and II. 2. Interest costs "includes by way of interest on loans,

leases and issued debt securities



(b)) ", and (II). 3. Exchange rate losses "contains the cost resulting from the valuation

the assets and liabilities referred to in section 4, paragraph 4. 12 of the law at the time of

the accounting case and at the balance sheet date,



(c)) ", and (II). 4. Cost of revaluation of fair value "includes the cost

arising from the revaluation of assets and liabilities at fair value, including

costs arising from the revaluation of assets available for sale at the fair

under section 64 to value the time of sale,



(d)) ", and (II). 5. Other financial expenses "includes the financial cost

not included in the item "a. II. 1. Sold securities and shares "to

"And (II). 4. Cost of revaluation of fair value ".



§ 35



The cost of transfers



Item



and "URA.III. 1). Cost of selected Central Government on

transfers "contains the organizational components of the State established by them

contributory organizations and State funds, in particular the costs arising from

grants, contributions, subsidies, benefits, non-repayable financial assistance,

aid or cash donations, regardless of the purpose of their provision,




(b)) "URA.III. 2. Cost of selected local government

transfers "contains the counties, townships, municipalities, volunteer

established organizations and the regional councils of the regions

cohesion, in particular, the cost of subsidies, allowances, subsidies,

benefits of non-repayable financial assistance, aid or cash gifts,

regardless of the purpose of their provision,



(c)) "URA.III. 3. Cost of selected Central Government on

pre-financing of the transfers, "provides for the organisational units of the State

costs in respect of pre-financing subsidies, grants, contributions, subsidies,

benefits of non-repayable financial assistance, aid or cash donations

provided by the European Union, in particular those organizational

the components of the State of the relevant chapters of the State budget.



section 36



Costs from shared taxes and fees



Item



and (IV)) and 1. The cost of shared taxes personal income "includes

the cost of the tax on the income of natural persons arising in connection with

budget by specifying a tax, if they are legally granted tax

under other legislation,



(b)) ", and (IV). 2. The cost of shared income tax of legal persons "includes

the cost of the income tax of legal persons arising in connection with

budget by specifying a tax, if they are legally granted tax

under other legislation,



(c)) ", and (IV). 3. The cost of the share of value added tax "includes the cost

from value added tax, incurred in connection with the budget by specifying

taxes, these taxes are lawfully granted pursuant to other legal

prescription,



(d)) ", and (IV). 4. The cost of shared consumption taxes "includes the cost of

excise taxes incurred in connection with the budget by specifying a tax,

If these taxes are lawfully granted pursuant to other legal

prescription,



(e)) ", and (IV). 5. The cost of other shared taxes and fees "includes

the cost of other shared taxes in accordance with other legal

prescription ^ 37).



§ 37



Income from activities



(1) item



and) "B.I. 3. Proceeds from the hiring "contains income from rent and tenancy of

the assets of the entity,



(b)) "B.I. 5. Revenue from administrative charges, "provides for the organisational

State and territorial self-governing units the proceeds from administrative

fees,



(c)) "B.I. 6. Revenues from local taxes "includes the territorial

local authorities revenues from local taxes.



(2) entry



and) "B.I. 9. Contractual penalties and default interest "includes the proceeds from the

contractual penalties and default interest pursuant to the provisions of other legal

with the exception of the default interest in accordance with the credit agreement, which the

be given in the item "b. II. 2 interest",



(b)) "B.I. 10. Other fines and penalties "includes the proceeds from the fines and penalties,

not included in the item "B.I. 9. Contractual penalties and default interest ",



(c)) "B.I. 11. Income from waste claims "contains income from remittances

receivables that were excluded in the past, and income from referral

accounts receivable,



(d)) "B.I. 13. Proceeds from the sale of intangible property "includes

proceeds from the sale of intangible assets, including small-scale

intangible fixed assets,



e) "B.I. 14. Proceeds from the sale of tangible fixed assets except

land "includes the proceeds from the sale of tangible fixed assets including

small fixed tangible assets, with the exception of the proceeds from the sale of

land,



f) "B.I. 17. Other income from the activity "includes, in particular, compensation for

deficits and surpluses to property damage, with the exception of surpluses of fixed

intangible and tangible fixed assets, the acquisition of inventory and return of retail

fixed assets from the subject, which is not selected by the entity,

and other income not included in the item "B.I. 1. Proceeds from the sale

own products "through" B.I. 16. Use of funds.



§ 38



Financial income



Item



and "(B) II). 2. Interest "includes interest income including interest from debt

Securities and provided up loaners



(b)) "(B) (II). 3. Exchange rate gains "includes revenue resulting from the valuation

the assets and liabilities referred to in section 4, paragraph 4. 12 of the law at the time of

the accounting case and at the balance sheet date,



(c)) "(B) (II). 4. Income from revaluation of fair value "includes income

arising from the revaluation of assets and liabilities at fair value including

income from the revaluation of assets available for sale at fair value based on

§ 64 at the time of sale,



(d)) "(B). II. 5. Income from current financial assets "includes income from

profit shares,



e) "b. II. 6. Other financial income "includes financial income other than

in the item "(B) II 1. Proceeds from the sale of securities and shares "to

"(B). II. 5. Revenues from long-term financial assets ".



§ 39



Revenues from taxes and fees



Item



and "URB.III. 1). The proceeds of the tax on the income of natural persons "includes income from

personal income taxes resulting from the tax administration, if they are

the tax has been finally assessed under other legislation,



(b)) "URB.III. 2. Proceeds of the tax on income of legal persons "includes income from

corporate income taxes resulting from the tax administration, if they are

the tax has been finally assessed under other legislation,



(c)) "URB.III. 3. Revenues from social insurance "includes the proceeds from the

social insurance arising from the administration of social insurance, if they are

been assessed under other legislation,



(d)) "URB.III. 4. Revenue from the value-added tax "includes the proceeds from the tax on the

the added value resulting from the tax administration, when such tax has been finally

assessed under other legislation,



(e)) "URB.III. 5. Revenue from excise taxes "includes revenue from consumer

taxes resulting from tax administration, when such tax has been finally assessed

under other legislation,



(f)) "URB.III. 6. Revenue from property taxes "includes income from property

taxes resulting from tax administration, when such tax has been finally assessed

under other legislation,



g) "URB.III. 7. Revenues from energy taxes "includes the proceeds of the tax from the

natural gas and some other gases, solid fuels tax, taxes on

electricity and similar taxes arising from the tax administration, if they are

the tax has been finally assessed under other legislation,



h) "URB.III. 8. Proceeds of the tax road "includes the proceeds of the tax road

arising from the tax administration, when such tax has been finally assessed by

other legislation



I) "URB.III. 9. Income from other taxes and fees "includes income from

other taxes not included in items URB.III. 1. up to URB.III. 8. arising from the

the tax administration, when such tax has been finally assessed by another

legal regulation.



section 40



Income from transfers



Item



and "(B) (IV)). Proceeds from selected Central Government transfers "

contains the organizational components of the State, they have established the contribution

organizations and State funds, in particular, income from title subsidies, contributions,

subsidies, benefits, non-repayable financial assistance, aid or cash

gifts, with the exception of taxes, fees, and other similar benefits,



(b)) "(B) (IV). 2. Selected local government revenue from transfers "

It contains the districts, communes, voluntary unions, established by them

organizations and the regional councils of cohesion regions

in particular, the revenue arising from subsidies, allowances, subsidies, benefits,

non-repayable financial assistance, aid or cash donations, with the exception of

taxes, fees, and other similar benefits,



(c)) "(B) (IV). 3. Selected Central Government revenue from

pre-financing of the transfers, "provides for the organisational units of the State revenue

by way of pre-financing subsidies, grants, contributions, subsidies, benefits,

non-repayable financial assistance, aid or cash donations

provided by the European Union, in particular those organizational

the components of the State of the relevant chapters of the State budget.



§ 41



Revenues from shared taxes and fees



Item



and) "B.V. 1. Revenue from a tax on the income of natural persons "includes

revenue from personal income taxes arising in connection with

budget by specifying a tax, if they are legally assessed tax

under other legislation,



(b)) "B.V. 2. Proceeds from the share of income tax of legal persons "includes

revenue from corporate income taxes arising in connection with

budget by specifying a tax, if they are legally assessed tax

under other legislation,



(c)) "B.V. 3. Proceeds from the share of value added tax "includes income from

value-added tax arising in connection with the budget by specifying

taxes, these taxes are calculated on the basis of another rule of RES

prescription,



(d)) "B.V. 4. Revenues from shared consumption taxes "includes the proceeds from the

excise taxes incurred in connection with the budget by specifying a tax,

If these taxes are calculated on the basis of another rule of RES

prescription,



e) "B.V. 5. Revenues from shared property taxes "includes income from taxes

of the immovable property and taxes on the acquisition of immovable property arising in connection

with the budget by specifying a tax, if they are legally granted tax

under other legislation,




f) "B.V. 6. Income from other shared taxes and fees "includes

income from other shared taxes in accordance with other legal

prescription ^ 37).



§ 42



Profit (loss)



Item



and (C) 1 "). Profit/loss before taxes "contains the value of the item

"(B). TOTAL REVENUES, reduced by the sum of the items" "A.I. cost from activity"

up to "a. IV. Costs from shared taxes and fees "



(b)) "(C). 2. Profit or loss for the current period "contains the value

the entries ' (B). TOTAL REVENUES, reduced by the value of the "items" and costs

Total ".



TITLE IV



DISPLAY THE DEFINITION OF SOME ITEMS, THE CASH FLOW STATEMENT



§ 43



(1) the cash flow statement shows the status of funds

the accounting unit at the beginning of the current accounting period, their resources,

the items, which have been in the current accounting period incurred, and

the balance at the balance sheet date for the current period.



(2) entry



"P.) the status of funds 1. January "contains the status of the item

the balance sheet "URA.III. 5. Long-term time deposits "and" URB.III. Short-term

financial assets "under section 25 with the exception of short-term securities

listed in the balance sheet items "URB.III. 1. Equity securities "to

trading, "URB.III. 2. Debt securities held for trading "and" URB.III. 3.

Other securities "to 1. January of the current financial year



(b)) "a. cash flows from operating activities" includes the increase or decrease of

the balance of funds from the activities of the entity that are not

cash flow from capital assets or cash flows on its own

capital and long-term debt under this Ordinance,



(c)) "from the. net profit before taxes" contains the value of the item

"(C). 1. Profit (loss) before tax," the profit and loss account.



(3) entry



and) "A.I. adjustments for non-cash operations" includes adjustments for some

the transaction, which affected the amount of profit or loss accounting

the unit according to § 28 para. 1, but should not affect the amount of short-term

financial assets of the entity, pursuant to section 25,



(b)) "the A.I. 1. Depreciation of fixed assets "includes depreciation of fixed

intangible and tangible fixed assets in accordance with § 33 para. 6 (a). and)



(c)) "a.i.2. Change in adjustments "contains the increase or decrease of

adjustments under section 13, 16, 18, 21 and 23 in the current

of the accounting period, adjusted for valuation differences on initial use

methods,



(d)) "the A.I. 3. Change in provisions "includes the increase or decrease in provisions

According to section 30 in the current accounting period,



(e)) "the A.I. 4. Profit (loss) on disposal of fixed assets "includes

the amount in the amount of the proceeds from the sale of intangible and tangible fixed

assets reduced by the cost of the sold fixed intangible and tangible

assets adjusted for the amount of the costs or revenues from revaluation of the fair

value of the asset for sale under § 64,



(f)) "the A.I. 6. Other adjustments for non-cash operations "includes adjustments for

other transactions that were not included in the item "A.I. 1. Depreciation

fixed assets "to" A.I. 5. Income from profit-sharing ", if

did not affect the amount of balances of balance sheet items "A.I. intangible fixed

assets "," a. II. Tangible fixed assets "or" URA.III. Fixed

financial assets ", and the Edit about the gains and losses from the revaluation of the financial

property



(4) entry



and) "a. II. Cash flows from changes in current assets and short-term liabilities "

contains the movements of funds that should result in an increase

or reduction in current assets, except for financial assets

described in paragraph 2, first sentence, and short-term debt,



(b)) and ". II. 1. Change in short-term receivables ' includes an increase or

the reduction in short-term receivables including active synthetic

accrual accounts unadjusted of adjustments to these

receivables and accounts receivable from the sale of adjusted capital assets,



(c)) "and II. 2. Change in short-term Payables "includes an increase or

the reduction in short-term liabilities including passive synthetic accounts

the modified accrual of liabilities from the acquisition of fixed assets,



(d)) ", and (II). 3. Change in inventory "includes the increase or decrease in inventories

valuation-adjusted free of charge to all past or passed by the inventory,



(e)) ", and (II). 4. Change in short-term financial assets "includes

increase or decrease the status of balance sheet items "URB.III. 1. Equities

securities to trading "," URB.III 2. Debt securities held for trading "

valuation-adjusted free of charge or passed short-term gaunt

financial assets.



(5) entry



and) "b. cash flows from non-current assets" includes the increase or decrease of

the balance of funds due to the acquisition or sale of fixed

assets, with the exception of small scale of fixed assets



(b)) "B.I. investments in fixed assets" includes reduction of State

of funds caused by the acquisition of capital assets in accordance with § 11,

14, 17 and 19,



(c)) "b. II. Revenue from the sale of fixed assets "includes an increase in the State

of funds caused by the sale of non-current assets according to § 11,

14, 17 and 19,



(d)) "(B) II 1. Revenue from privatization of State property "includes increasing

the balance of funds due to the sale of State assets in the

privatisation,



(e)) "(B). II. 2. Revenue from the sale of assets of the State Land Office "

contains an increase in the balance of funds due to the sale of assets

The State Land Office



(f)), "b. II. 3. Revenue from the sale of fixed assets for sale "

contains an increase in the balance of funds due to the sale of assets

specified by the entity for sale,



g) "b. II. 4. Other revenue from the sale of fixed assets "includes

the increase in the balance of funds due to the sale of other

fixed assets,



h) "URB.III. Other cash flows from non-current assets "includes other

increase or decrease the balance of funds, which was not mentioned in the

the items "B.I. investments in non-current assets" and "(B). II. The revenue of the

from the sale of fixed assets ".



(6) the entry



and) "C. Cash flows from equity, long-term commitments and

long-term receivables "includes the increase or decrease of State cash

resources caused by changes to the structure and by increasing or reducing

equity and liabilities of the entity,



(b)) headed "cash flows arising from changes in equity" includes

increase or decrease the balance of funds caused by the changing

structure and increasing or decreasing state equity pursuant to section 26,



(c)) ' c. II. Change in long-term liabilities "includes the increase or decrease of

long-term obligations under section 31,



(d)) "URC.III. Change in long-term receivables ' includes an increase or

reduction of long-term claims under section 19.



(7) entry



and) "(F). The overall change in the balance of funds" includes the sum of the

items A, B and c. the cash flow statement and expresses the total

increase or decrease the balance of funds during the current

of the accounting period



(b)) "h. revenue and expenditure accounts, financial management," provides for the

organisational units of the State the sum of the balances of balance sheet items "C (IV) 1.

Receipt account of organisational units of the State "," (C) (IV). 2. Special expenditure

account "and also with the entry" C. IV. 3. Account management of the State

the budget "to the balance sheet date,



(c)) "r. cash funds to the balance sheet date" contains the status

the entry "p. Status of funds 1. January "increased the State

"(F). The overall change in the balance of funds" and "h. revenue and

expense accounts financial management ".



TITLE V OF THE



DISPLAY THE DEFINITION OF SOME OF THE ITEMS AN OVERVIEW OF CHANGES IN EQUITY

CAPITAL



§ 44



(1) statement of changes in equity shows the status of your own

the capital of the entity and its individual components of the balance sheet date

the last financial year, its increase and decrease during the current

accounting period and at the balance sheet date of the status of the current accounting period.



(2) the sum of the items ' and ' equity of an entity and governing items "," (B).

Funds of the entity "," (C). Profit or loss "and" (D). The income and

expense account financial management "must equal the item of the balance sheet

"(C). Equity capital".



(3) items marked with a combination of uppercase letters of the Latin alphabet and

Roman numerals in the first column include the status of the relevant item to

balance sheet date of the last financial year, in the second column of the increase

the status of the relevant items in the current accounting period, in the third

the column reduction of the respective entry in the current accounting

period, and in the fourth column of the status of the relevant item on the balance sheet date

for the current period as the sum of declared values of the first and second

the columns decreased by the value declared in the third column.



(4) for the items marked with a combination of uppercase letters of the Latin alphabet,

Roman numerals and Arabic numerals in the first and fourth column


values do not show. The second column contains the status of these items, the increase

the relevant items in the current accounting period, and the third column

These items includes a reduction in the status of the respective entry in the course

the current accounting period. The item "URA.III. 5. Reduce investment

transfers in kind and time context "in the second column value

does not show.



(5) the item "and the business units and Assets. governing items" includes

information on the amount of increase or decrease, and the States of balance sheet items "C.I.

Equity of the entity and the governing items ".



(6) the entry



and ") a.i.1. Change, the emergence of, or termination of the jurisdiction of the farm assets

State "contains the information on the business unit of increase

or reduction of balance sheet items "C.I. 1. The assets of the business unit "of the title

changes of jurisdiction to manage State property and in respect of the occurrence or

the extinction of the right of ownership of the State according to the law on property of the Czech Republic

and its representation in legal relations or by another legal

Regulation, with the exception of gifts,



(b)) "a.i.2. Custody assets contributory organization "includes the

the business units, information on the amount of the increase or decrease of balance sheet items

Headed "1. The assets of the business unit "for entrusting assets to the management of

contributory organization under the law on budgetary rules of territorial

budgets,



(c)) "the A.I. 3. Free transfers "includes the business units

information on the amount of the increase or decrease of balance sheet items "C.I. 1. Fortune

the business unit "of the title, not the transfer of assets, with the exception of

the cases referred to in subparagraphs a), b), (d)), and (e)),



(d)) "the A.I. 4. Investment transfers "contains in the case of organisational

State information about the amount of the increase in balance sheet items "C.I. 1. Fortune

the entity "in respect of the adoption subsidy, grant, contribution, subsidy,

benefits, non-repayable financial assistance, support or cash donation to the specified

the acquisition of fixed assets,



(e)) "the A.I. 5. Gifts ' contains the information on the business unit

the amount of the increase or decrease of balance sheet items "C.I. 1. The assets of the business unit "

by way of a deed,



(f)) "the A.I. 6. Other "contains the information on the business unit

the amount of the increase or decrease of balance sheet items "C.I. 1. The assets of the business unit "

of the other titles not listed in a entries a.i.1. When A.I. 5.



(7) the heading "a. II. Privatization Fund "includes for the Ministry of information

the amount of the increase or decrease of balance sheet items "c.i.2. Privatization Fund "

pursuant to section 26 paragraph 1. 1 (b). (b)).



(8) entry



and "URA.III. 1). The conferral of the asset contribution organization "includes the

the business unit concerned information on the amount of the increase or decrease of items

the balance sheet "C.I. 3. Transfers to the acquisition of fixed assets "of the title

the conferral of management of the assets of the contributory organization under the law on

the budgetary rules of the local budgets,



(b)) "URA.III. 2. Free transfers "includes the business units

information on the amount of the increase or decrease of balance sheet items "C.I. 3. Transfers

the acquisition of fixed assets "for not converting

assets, except in the cases referred to in subparagraphs and), c) and (d)),



(c)) "URA.III. 3. Investment transfers "contains the accounting

units of the information about the amount of increase or decrease of balance sheet items "C.I. 3.

Transfer to fixed asset acquisitions "for adoption subsidies,

grant, contribution, subsidy, benefit, non-repayable financial assistance,

support or cash donation to the acquisition of fixed assets,



(d)) "URA.III. 4. Gifts ' contains the information on the business unit

the amount of the increase or decrease of balance sheet items "C.I. 3. Transfers to the acquisition

fixed assets "from the title of a non-monetary donation, depending on the

a deed,



(e)) "URA.III. 5. Reduction of investment transfers in kind and time

the context "contains the information on the business unit of

reduction of balance sheet items "C.I. 3. Transfers to the acquisition of fixed

asset "in association with the depreciation policy of the competent

fixed assets,



(f)) "URA.III. 6. Other "includes the business unit information

the amount of the increase or decrease of balance sheet items "C.I. 3. Transfers to the acquisition

fixed assets "from the other titles not listed in items

URA.III. 1. up to URA.III. 5.



(9) the entry "a. IV. Exchange rate differences "contains the accounting

units of the information about the amount of increase or decrease of balance sheet items "C.I. 4.

Exchange rate differences "according to § 26 para. 2 (a). and).



(10) an appropriation



and) "A.V. 1. Adjustments to receivables "contains information about the amount of

increasing or decreasing the balance sheet items "C.I. 5. Valuation differences in

the primary use of the method "for initial use and accounting changes

methods of how to create and use of adjustments in the case of claims in

due to changes in legislation,



(b)) "A.V. 2. Depreciation "contains information about the amount of the increase or decrease of items

the balance sheet "C.I. 5. Valuation differences on initial use of the method "of the title

initial use and the change in the accounting methods of depreciation of assets as a result of changes

legislation,



(c)) "A.V. 3. Other "contains information about the amount of the increase or decrease of

balance sheet items "C.I. 5. Valuation differences on initial use of the method "

of the other titles not listed in items "A.V. 1. Adjustments to

the claims of "and" A.V. 2. Depreciation ",



(d)) ". VI. 1. Valuation differences in securities and investments "contains

information on the amount of the increase or decrease of balance sheet items "C.I. 6. Other

valuation differences "arising from the valuation differences pursuant to § 59,



(e)) ". VI. 2. Valuation differences on the assets available for sale "includes

information on the amount of the increase or decrease of balance sheet items "C.I. 6. Other

valuation differences "arising from the valuation differences according to § 64,



(f)) "and VI. 3. Other "contains information about the amount of the increase or decrease of

balance sheet items "C.I. 6. Other revaluation "of the other titles

not included in the item "and VI. 1. Valuation differences on securities and

"a" shares and. VI. 2. Valuation differences on the assets available for sale ",



g) "URA.VII. 1. Repair of the last accounting period "contains information about the amount of

increasing or decreasing the balance sheet items "C.I. 7. Previous fixes

accounting periods "for repairs, which, in the previous accounting period

have affected the amount of profit or loss of the business unit



h) "URA.VII. 2. Repair of previous accounting periods "contains information about the

the amount of the increase or decrease of balance sheet items "C.I. 7. Previous fixes

accounting periods "for repairs, which, in the financial years

prior to the previous accounting period affected the amount of the result

the management of the entity.



(11) the item "(B). the funds of the entity" includes information about the amount of

increase or decrease and the States of balance sheet items "c. II. Funds accounting

the unit "under section 27. "(C). Profit/loss" includes

information on the amount of increase or decrease, and the States of balance sheet items "URC.III.

Profit or loss "in accordance with section 28. "(D). Income and expense account

financial management "provides information about the amount of the increase or decrease of

and conditions of balance sheet items "C (IV). The revenue and expenditure account for the financial

"management under section 29.



TITLE VI OF THE



ORGANIZE AND DISPLAY THE DEFINITION OF THE EXPLANATORY AND SUPPLEMENTARY INFORMATION

IN THE ANNEX TO



§ 45



(1) the annex is divided into items in this order:



and according to the law) Division, and this entry



1. ". Information pursuant to § 7 para. 3 of the law ",



2. "and 2. Information pursuant to § 7 para. 4 of the law ",



3. "and 3. Information pursuant to § 7 para. 5 of the Act "contains information under section

7 (2). 5 of the Act, in addition to information on the State of the accounts in the book off-balance sheet

accounts,



4. "4. Information pursuant to § 7 para. 5 of the law on the State of the accounts in the book

off-balance sheet accounts, "provides information about the State of the accounts in the book

off-balance sheet accounts



5. ". Information according to § 18 para. 1 (b). (c)) of the Act "contains only

information about the amount of debt payable social security premiums and

contribution to the State employment policy, the amount of the debt due

public health insurance, and the amount of the registered tax

arrears at the locally competent tax authorities in the arrangement referred to

in the "Information according to § 18 para. 1 (b). (c)) of the Act "of annex 5 to the

This Decree,



6. "and 6. Information pursuant to § 7 para. 5 (b). and the law ")



7. "and. 7. Information pursuant to § 7 para. 5 (b). (b)) law ",



8. "a. 8. Information pursuant to section 66 paragraph 1. 6 "



9. ". Information pursuant to section 66 paragraph 1. 8 ",



(b) the commitments of the) information about the pending financial operations,

item



1. "B. A loan secured by a locking transfer assets "

contains the status of loans secured by lock conversion

assets,



2. "(B). 2. Lending secured by the transfer of cash

resources "contains the status of security lending transactions, the transfer of securities

of funds,



3. "(B). 3. The sale of the assets shall at the same time the agreed retroactive purchase "contains


the status of the sales of the assets at the agreed retroactive purchase,



4. "(B). 4. The purchase of the assets shall at the same time the agreed retroactive sale "includes

the status of the asset purchases at the same time the agreed retroactive sale,



(c)), additional information to the items of the balance sheet "C.I. 1. Equity accounting

Unit "and headed" 3. Transfers to the acquisition of fixed assets, in

the breakdown:



1. "(C). 1. The increase in State transfers to the acquisition of fixed assets for the

current accounting period ",



2. "(C). 2. Reduction in transfers to the acquisition of fixed assets in the

the material and time context "for the selected business unit with

the exception of organisational units of the State,



d) Division for special purposes, and this entry



1. "(D). 1. The number of individual things and asset or a list of files

the property "contains in the case of assets that have been valued in accordance with § 25 para.

1 (b). k) of the Act, or in the case of files under section 71

paragraph. 2 (a). and the number of individual things and) files of assets and a reference to the

supporting the accounting record of the true state of the asset, or a list of

This property,



2. "(D). 2. Total area of forest land with forest trees "contains

the overall assessment of forest land with forest trees given in m2

the entity owns or possesses the management to more than 100 000

M2 forest land with forest trees,



3. "(D). 3. The amount of the valuation of the overall acreage of forest land with forest vegetation

When piece measures 57 CZK/m2 "contains the amount of the valuation of the overall acreage of forest land

with forest trees referred to in the heading "(D). 2. Total area of forest

of land with forest vegetation "of the annex set out as a product of this acreage, and

the average value of stocks of raw wood on the m2, which amounts to 57 €/m2;

the value is expressed in Eur,



4. "(D). 4. The area of forest land with forest vegetation with award winning other

way "contains the total acreage of forest land with forest trees,

If an entity owns or possesses the management to more than

100 000 m2 of forest land with forest vegetation, in the event that the Court of

the unit has a valuation of forest cover also other than

under the previous point; the value is expressed in m2,



5. "d. 5. The amount of the valuation of forest land with forest vegetation with award winning other

way "contains the amount of the valuation of the overall acreage of forest land with forest

trees referred to in the heading "(D). 4. The area of forest land with forest

trees priced otherwise "attachments; the value is expressed in Eur,



6. "(D). 6. The average valuation of the acreage of forest land with forest vegetation

Award-winning in a different way "contains the average amount of the valuation of the forest

of land with forest trees referred to in the heading "(D). 4. Acreage of forest

of land with forest trees priced otherwise "attachments, the calculated

as the weighted arithmetic mean; the value is expressed in €/m2,



7. "d. 7. Comment on valuation of forest land in a different way "contains

more information on the items "(D). 4. The area of forest land with forest

trees priced in a different way "to" (D). 6. The average amount of awards

the acreage of forest land with forest trees priced otherwise "

in particular, about how to determine the amount of award and because of the implementation of this

Awards,



(e)) the other additional information to other parts of the annual accounts,

item



1. "E. Additional information on the items of the balance sheet "includes in particular

explanatory information to the individual items of the balance sheet

not listed under subparagraphs) and (b)), nevykazované in items (E). 3. and (E). 4. and

other facts that provide additional information that is

significant according to § 19 para. 6 of the Act,



2. "E 2. Additional information on the items of the profit and loss "

contain in particular a supplementary and explanatory information to the individual

profit and loss account items not listed under subparagraphs) and (b)),

nevykazované in items (E). 3. and (E). 4. and the other fact, that

provide additional information, which are relevant under § 7 para. 6

the law,



3. "(E). 3. Additional information on the cash flow statement items "

contain in particular a supplementary and explanatory information to the individual

Overview of cash flows items not listed under subparagraphs) and (b)),



4. "(E). 4. Additional information about changes to the items list of the custom

capital "shall in particular include explanatory information to the

each item in a list of the changes in equity other than

According to letters and) and (b)),



(f)) for information on creating and use of funds, "f. Supplementary

information to the entity's funds "contains additional information to

the formation and use of funds of the entity,



g) supplementary information to the item "a. II. 3. The construction "of the balance sheet in this

the breakdown:



1. "(G) 1. Residential buildings and residential units ",



2. "(G). 2. Buildings for services to the population ",



3. "G. 3. Other non-residential buildings and non-residential units ",



4. "(G). 4. Communication and public lighting "



5. "(G). 5. Other engineering networks "and



6. "(G). 6. Other buildings ",



h) supplementary information to the item "a. II. 1. Balance sheet in this land "

the breakdown:



1. "H. Building sites ",



2. "h. 2. Forest land ",



3. (H). 3. Gardens, pastures, meadows, ponds, "



4. "H. Built-up area "and



5. "h. 5. Other land "



I) supplementary information to the item "a. II. 4. Cost of revaluation of the fair

the value of the "profit and loss account as follows:



1. "i. 1. Cost of revaluation of fair value of the assets intended for

sale under § 64 ",



2. I. 2. Other expenses from revaluation of fair value ",



j) supplementary information to the item "b. II. 4. Income from revaluation of the fair

the value of the "profit and loss account as follows:



1. "J. Income from revaluation of fair value of assets available for sale

According to § 64 ",



2. "J. Other income from revaluation at fair value ",



k) additional information to the items ' URP.VII. 7. Short conditional

liabilities from guarantees provided one-time "," URP.VII. 8. Long-term

contingent liabilities from guarantees provided one-time "," URP.VII. 9.

Short-term liabilities from guarantees provided to other "and

' URP.VII. 10. Long-term contingent liabilities from guarantees provided

the other ' podrozvahy about providing the guarantee; guarantees means

guarantees, for which it is not possible to reliably estimate the probability

of the original debtor, including a written statement of the guarantor

provided by the lenders that will satisfy its claim, if

the debtor fails to meet its maturing obligation to the lender, and the lender is

on the basis of the Declaration of the guarantor shall be entitled to demand the fulfilment of the claim

the guarantor in the event that the debtor has failed to meet its maturing commitment

the Bill rukojemského the Declaration annexed to the Bill or bills

a copy of the warranty, arising out of the Declaration on the guarantee of satisfaction

the lender for a certain sum of money by the contents of the letter of guarantee,

If a third person fails to comply with a commitment or will be fulfilled

other conditions specified in the letter of guarantee, the guarantee provided by the Czech

Republic pursuant to a special Act, disaggregated as follows:



1. guarantees provided by a single,



2. guarantees provided by others



l) additional information about the public-private partnership projects

sector, which for the purposes of this order means a significant public

the contract according to the law governing the contract, the purpose of which is

use of the resources and capabilities of the entities of the private sector in ensuring

public infrastructure or public services related to maintenance and

the operation of the intangible or tangible

asset ^ 36),



m) additional information on income and expenditure includes additional

information on income and expenditure of the contribution of organizations whose

the founder is the branch of the State



n) additional information on the item in the profit and loss account "A.I. 13. Payroll

the cost "; a breakdown of the items is based on the content of

budget track class 5 (items 50 and 54) according to the Decree on the

budget track.



(2) the information referred to in the annex shall indicate the item number of the annex,

If it applies to a specific item number, part of the financial statements also

This item.



(3) the units given in annex 5 to this notice in columns

concerning the last accounting period, the relevant status information

items reported at the balance sheet date of the previous accounting period.



(4) in the annex is not reported information about the facts, which are based on

another law ^ 10) classified information or information.



§ 46



An overview of the creation and use of Fund privatization



(1) outline of building and Arrangement to use the Fund of privatisation and its

binding the model set out in annex 6 to this Ordinance.



(2) the provisions of paragraph 1 shall apply only to the Ministry.



(3) entry



"H.I.) Opening balance "contains the opening balance of the Fund

privatisation on the first day of the current accounting period,



(b)) "h. II. 1. Result (profit) for the current period "

contains a positive result for the current financial privatization Fund

period,




(c)) "h. II. 2. Result (profit) of previous accounting

period "includes a positive result for the privatisation Fund

the previous accounting period,



(d)) "h. II. 3. Free transfers of fixed assets by selected

the business units "includes free of charge transferred to fixed assets

pool privatization of selected business unit,



(e)) "URH.III. 1. Profit (loss) for the current period "

contains the negative result of the privatisation Fund for the current financial

period,



(f)) "URH.III. 2. Profit (loss) of previous accounting

period "includes a negative result of the privatisation Fund for

the previous accounting period,



g) "URH.III. 3. Free transfers fixed assets selected posting

the units "includes free of charge transferred fixed assets from the Fund

the privatization of selected business units,



h) "h. IV. The final balance "contains the final balance of the Fund of the privatization

at the balance sheet date of the current period,



I) "H.V. 1. Transfers to the State budget "contains the cost of the title

transfer of funds, in particular the Organization of the State, and folders

State funds for the purposes laid down by the law on the abolition of the National Fund

assets,



j) "H.V. 2. Free transfers of fixed assets "includes the cost of

free of charge transferred fixed assets Fund privatization with the exception

transfers the selected business units.



TITLE VII



THE ARRANGEMENT, DESCRIPTION AND DELIMITATION OF THE CONTENT PART OF THE ANNEX



§ 47



Arrangement and marking of the off-balance sheet accounts



Arrangement and marking of the off-balance sheet accounts set out in annex 5 to this

the Decree.



§ 48



(1) in the case of the facts that are the subject of accounting, however,

are not met all the conditions for the implementation of a book entry in the main

the book, an entity identifies the following fact on the off balance sheet accounts

in accordance with the content definition under section 49 to 54, if the cost of

obtaining information shall not exceed the benefits derived from this information or

information not considered significant according to § 19 para. 6 of the Act.



(2) in assessing the facts in accordance with § 25 para. 2 and 3 of the law book

Unit first assesses whether the conditions for posting in

book off-balance sheet accounts. If Yes, posts about the facts

According to § 25 para. 2 of the Act in the book off-balance sheet accounts until

When they are no longer satisfied the conditions for posting in the book off-balance sheet

accounts.



(3) the sum of the turnovers of the sum of the debit and credit transactions

off-balance sheet accounts must be equal.



(4) the value of items the "a. Attachment 4. Information pursuant to § 7 para. 5

the law on the State of the accounts in the book off-balance sheet accounts are reported with a positive

signed integer according to the balances recorded on the various off-balance sheet

accounts, with the exception of the item "p. VIII. 5. Balancing account to off-balance sheet

accounts ".



(5) the value of the item "p. VIII. 5. Balancing account to off-balance sheet accounts "

is determined as the sum of the items ' P.I. 1. Another small fixed intangible

' P.I. 2. Another minor long-term tangible assets "," P.I. 3.

The retired P.I. claims "," 5. Other property "," P. II. 1. Short-term

contingent claims from the pre-financing of transfers "," P. II. 3. Short-term

contingent claims from foreign transfers "," P. II. 5. Other

short term contingent claims from the transfers "," URP.III. Conditional

claims because of the use of property of another person "," P. IV. For more

contingent claims "," P.V. 1. Long-term contingent claims from

pre-financing of transfers "," P.V. 3. Long-term contingent claims from

foreign transfers "," P.V. 5. Other long-term conditional

receivables arising from transfers "," p. VIII. 1. Other short-term discretionary

assets "and" p. VIII. 2. Other long-term contingent assets "decreased by

the sum of the items ' P.I. 4. Discarded commitments "," P. II. 2. Short conditional

generated by pre-financing commitments transfers "," p. 4. Short conditional

liabilities of the foreign transfers "," p. II. 6. Other short-term

contingent liabilities from the transfers "," P.V. 2. Long-term contingent liabilities of the

pre-financing of transfers "," P.V. 4. Long-term contingent liabilities of the

foreign transfers "," P.V. 6. Other long-term liabilities from

transfers "," P.VI. Contingent liabilities due to the use of foreign property ",

"URP.VII. Other contingent liabilities "," p. VIII. 3. Other short-term

contingent liabilities "and" p. VIII. 4. Other long-term contingent liabilities ".



(6) unless otherwise stipulated, for the short term, for the purposes of this

the Decree shall be deemed such contingent claims and contingent liabilities,

which the entity assumes that the fulfilment of all the conditions for

implementation of a book entry in general ledger occurs within a period of one

year, other conditional claims and contingent liabilities are

considered to be long term.



§ 49



The assets and liabilities of the entity



Item



and) "P.I. 1. Another small fixed intangible assets "includes the assets,

that does not meet only the lower boundary condition for reporting under

"A.I. 5. Small fixed intangible assets "



(b)) "P.I. 2. Another minor long-term tangible assets "includes the assets,

that does not meet only the lower boundary condition for reporting under

"And (II). 6. Minor long-term tangible assets ",



(c)) "P.I. 3. Dropped the claim "contains the right to act in the

If you already has lapsed shall be entitled to enforce the performance of the business units, but it is

Here the presumption that the debtor is wholly or partly his obligation to meet,

or there is a presumption that it will be filled by another person; It also contains

the claim that the entity already does not show in the balance sheet, but from

other legislation or the needs of the business units need to

their monitoring,



(d)) "P.I. 4. Discarded commitments "contains the relative performance of the obligation in

the case that has already disappeared on the enforcement of the creditor's claim, but there is

the presumption that an entity wholly or partly his obligation to

meet; It also contains commitments that the entity no longer shows in

the balance sheet, but from other legislation or the needs of the business units

the need to monitor,



e) "P.I. 5. Other property "contains the assets that an entity has

owned or it management to this property, that is

the subject of accounting, but it is not reported in the balance sheet and is not listed on the

other off-balance sheet accounts. Furthermore, the governing body has the assets,

that founder forward contributory organization to management

another law ^ 29), if the founder does not show this property

in the balance sheet.



§ 50



Short term contingent claims from transfers and short-term, conditional

obligations of transfers



Item



and "p. II). 1. Short term contingent claims generated by pre-financing

in the case of transfers "contains the organizational components of the State short-term

implied claims, in particular for the European Union in respect of

pre-financing subsidies, grants, contributions, subsidies, benefits,

non-repayable financial assistance, aid or cash donations

provided by the European Union, in particular those organizational

the components of the State



(b)) ". II. 2. Short-term liabilities from the pre-financing of transfers "

It contains in the case of organisational units of the State kkrátkodobé the expected

in particular, the commitments to the European Union by way of pre-financing subsidies,

grants, contributions, subsidies, benefits, non-repayable financial assistance,

aid or cash donations provided by, in particular, from the European Union budget

the following departments of the State



(c)) ". II. 3. Short term contingent claims from foreign transfers "

contains short-term projected claims in respect of subsidies, grants,

contributions, grants, benefits, non-repayable financial assistance, aid or

cash donations, as the bodies established abroad, with the exception of

contingent claims reported in item "P. II. 1. Short-term

contingent claims from the pre-financing of transfers "



(d)) "p. II. 4. Short-term liabilities from foreign transfers "

contains the short-term implied obligations in respect of subsidies, grants,

contributions, grants, benefits, non-repayable financial assistance, aid or

cash donations, to operators based abroad, with the exception of

contingent liabilities reported under the heading "p. II. 2. Short-term

contingent liabilities from the pre-financing of transfers "



(e)) ". II. 5. Other short-term contingent claims from the transfers "

contains short-term projected claims in respect of subsidies, grants,

contributions, grants, benefits, non-repayable financial assistance, aid or

cash donations not specified in items ". II. 1. Short conditional

accounts receivable from the pre-financing of transfers "and" P. II. 3. Short conditional

Receivables from foreign transfers "



f) "p. II. 6. Other short-term liabilities of the transfers "contains

estimated Payables short-term subsidies, grants, contributions,


subsidies, benefits, non-repayable financial assistance, aid or cash

gifts not listed in items ". II. 2. Short-term liabilities from

pre-financing of transfers "and" P. II. 4. Short-term liabilities from

foreign transfers ".



§ 51



Contingent claims because of the use of property by another person



Item



and "URP.III. 1). Short term contingent claims due consideration is the use of

the assets of another person "includes the short-term future claims arising from the

any inability to return the assets of the entity, in Exchange for used

another person, for example, destroyed or stolen, or because of

the significant depreciation of these assets, in the amount of any

cash to the business unit,



(b)) "URP.III. 2. Long-term contingent claims due consideration is the use of

the assets of another person "includes the long-term future of the claim in respect of

any inability to return the assets of the entity, in Exchange for used

another person, for example, destroyed or stolen, or because of

the significant depreciation of these assets, in the amount of any

cash to the business unit,



(c)) "URP.III. 3. Short term contingent claims because of the use of property

another person on the basis of the contract of loan "includes short term future

claims arising from any inability to return the assets of the entity

used by another person under a contract of loan, for example, from

because of the destruction or theft of or because of the significant depreciation of the

This property, in the amount of any cash to the accounting

drive,



(d)) "URP.III. 4. Long-term contingent claims because of the use of property

another person on the basis of the contract of loan, "provides a long-term future

claims arising from any inability to return the assets of the entity

used by another person under a contract of loan, for example, from

because of the destruction or theft of or because of the significant depreciation of the

This property, in the amount of any cash to the accounting

drive,



(e)) "URP.III. 5. Short term contingent claims because of the use of property

another person for other reasons "includes short term future receivables from

the title, if any, of the impossibility of return of property of the accounting unit used

another person of the reasons for the obligations laid down in other legal regulations

or for any other reason not mentioned in (a)) and (c)), for example, from

because of the destruction or theft of or because of the significant depreciation of the

This property, in the amount of any cash to the accounting

drive,



(f)) "URP.III. 6. Long-term contingent claims because of the use of property

another person for other reasons, "provides a long-term future receivables from

the title, if any, of the impossibility of return of property of the accounting unit used

another person of the reasons for the obligations laid down in other legal regulations

or for any other reason not covered by subparagraphs (a) (b)), and (d)), for example, from

because of the destruction or theft of or because of the significant depreciation of the

This property, in the amount of any cash to the accounting

unit.



§ 52



Additional contingent claims



Item



and) "P. IV. 1. Short term contingent claims from contracts for the sale of

fixed assets "includes the short-term future claims arising from the

the performance of the contracts relating to the sale of the fixed asset

for example, backup and závdavky or payments,



(b)) "P. IV. 2. Long-term contingent claims from contracts for the sale of

fixed assets "includes the long-term future of the claim in respect of

the performance of the contracts relating to the sale of the fixed asset

for example, backup and závdavky or payments,



(c)) "P. IV. 3. Short term contingent claims from other contracts "includes

the short-term future of the claim from the performance of contracts entered into, with the

the exception of contracts referred to in subparagraph (a)), for example, by way of rent or

rents,



(d)) "P. IV. 4. Long-term contingent claims from other contracts "includes

the long-term future of the claim from the performance of contracts entered into, with the

the exception of contracts referred to in subparagraph (b)), for example, by way of rent or

rents,



e) "P. IV. 5. Short term contingent claims from shared taxes "includes

in the case of territorial self-governing units short of projected

claims or revenues derived from the redistribution of taxes according to the law

the budget provides for the determination of taxes,



f) "P. IV. 6. Long-term contingent claims from shared taxes "includes

in the case of territorial self-governing units long-term projected

claims or revenues derived from the redistribution of taxes according to the law

the budget provides for the determination of taxes,



g) "P. IV. 7. Short term contingent claims from other sources "

contains short-term projected claims or receipts that are not

listed under (e)) and i) and that they arise from

individual decisions of the competent bodies of the State administration or

authorities or may arise based on another expression of the will of the other

the person, for example, grants and gifts,



h) "P. IV. 8. Long-term contingent claims from other sources "

contains long-term projected claims or receipts that are not

listed in subparagraphs (a) (f)), and (j)), and to arise on the basis of

individual decisions of the competent bodies of the State administration or

authorities or may arise based on another expression of the will of the other

the person, for example, grants and gifts,



I) "P. IV. 9. Short-term receivables from received conditional payment

ensure the "contains the amount of the short-term potential of performance by another person or

State of the entity to which those persons or the State have undertaken from the

the title of the provision of collateral or other security,



j) "P. IV. 10. Long-term receivables from received conditional payment

ensure the "long-term potential of performance includes a person or

State of the entity to which those persons or the State have undertaken from the

the title of the provision of collateral or other security,



k) "P. IV. 11. Short term contingent claims from legal disputes,

administrative proceedings and other proceedings "includes short term future

performance on the basis of individual decisions of the competent bodies of the State

Administration, local governments or courts, if the control has already been

initiated,



l) "P. IV. 12. Long-term contingent claims from legal disputes,

administrative proceedings and other proceedings "includes the long-term future

performance on the basis of individual decisions of the competent bodies of the State

Administration, local governments or courts, if the control has already been

started.



§ 52a



Long-term contingent claims from transfers and long-term conditional

obligations of transfers



and P.V. 1.) " Long-term contingent claims from the pre-financing of transfers "

contains the organizational components of the State in the case of long-term projected

the claims, in particular for the European Union by way of pre-financing subsidies,

grants, contributions, subsidies, benefits, non-repayable financial assistance,

aid or cash donations provided by, in particular, from the European Union budget

the following departments of the State



(b)), "P.V. 2. Long-term contingent liabilities from the pre-financing of transfers "

contains the organizational components of the State in the case of long-term projected

in particular, the commitments to the European Union by way of pre-financing subsidies,

grants, contributions, subsidies, benefits, non-repayable financial assistance,

aid or cash donations provided by, in particular, from the European Union budget

the following departments of the State



(c)), "P.V. 3. Long-term contingent claims from foreign transfers "

contains long-term projected claims in respect of subsidies, grants,

contributions, grants, benefits, non-repayable financial assistance, aid or

cash donations, as the bodies established abroad, with the exception of

contingent claims reported in item "P.V. 1. Long-term

contingent claims from the pre-financing of transfers "



(d)), "P.V. 4. Long-term contingent liabilities from foreign transfers "

contains long-term projected commitments in respect of subsidies, grants,

contributions, grants, benefits, non-repayable financial assistance, aid or

cash donations, to operators based abroad, with the exception of

contingent liabilities reported under the heading "P.V. 2. Long-term conditional

generated by pre-financing commitments transfers "



(e)), "P.V. 5. Other long-term contingent claims from the transfers "

contains long-term projected claims in respect of subsidies, grants,

contributions, grants, benefits, non-repayable financial assistance, aid or

cash donations not specified in items "P.V. 1. Long-term conditional

accounts receivable from the pre-financing of transfers "and" P.V. 3. Long-term conditional

Receivables from foreign transfers "



(f)), "P.V. 6. Other long-term liabilities of transfers "contains

long-term projected obligations in respect of subsidies, grants, contributions,

subsidies, benefits, non-repayable financial assistance, aid or cash

gifts not listed in items "P.V. 2. Long-term contingent liabilities of the


pre-financing of transfers "and" P.V. 4. Long-term contingent liabilities of the

foreign transfers ".



§ 53



Contingent liabilities due to the use of foreign assets



Item



and) ". VI. 1. Short-term liabilities from operating leases "

contains the amount of the instalments that implied in the short term, the entity

be paid in respect of the operating lease contracts concluded,



(b)) ". VI. 2. Long-term contingent liabilities from operating leases "

contains the amount of the payments that the entity implied in the long term

be paid in respect of the operating lease contracts concluded,



(c)) "p. VI. 3. Short-term liabilities from financial leasing "

contains the amount of the instalments that implied in the short term, the entity

be paid in respect of the financial leasing contracts concluded,



(d)) ". VI. 4. Long-term contingent liabilities from financial leasing "

contains the amount of the payments that the entity implied in the long term

be paid in respect of the financial leasing contracts concluded,



e) "p. VI. 5. Short-term liabilities due to the use of foreign

assets on the basis of the contract of loan "includes short term future

debts arising from any inability to return of property of another person on

the basis of the contract of loan, for example, because of the destruction or theft

or because of the significant depreciation of these assets, in the amount of

any financial entity,



f) "p. VI. 6. Long-term liabilities due to the use of foreign

assets on the basis of the contract of loan, "provides a long-term future

debts arising from any inability to return of property of another person on

the basis of the contract of loan, for example, because of the destruction or theft

or because of the significant depreciation of these assets, in the amount of

any financial entity,



g) "p. VI. 7. Short-term liabilities due to the use of foreign

assets or taking other reasons "includes short term future

debts arising from any inability to return of property of another person used

sold or used by the entity, because it provides the legal

This fact is apparent prescription or for any other reason not covered by

(a)), c) and (e)), for example, because of the destruction or theft of or from

because of the significant depreciation of these assets, in the amount of any

financial performance of the company,



h) "p. VI. 8. Long-term liabilities due to the use of foreign

assets or taking other reasons "includes the long-term future

debts arising from any inability to return of property of another person used

sold or used by the entity, because it provides the legal

This fact is apparent prescription or for any other reason not covered by

(b)), d) and (f)), for example, because of the destruction or theft of or from

because of the significant depreciation of these assets, in the amount of any

financial performance of the entity.



§ 54



Other contingent liabilities, other contingent assets and other conditional

liabilities



(1) item



and "URP.VII. 1). Short-term liabilities from contracts of acquisition

fixed assets "includes the short-term future debts arising from performance of the

of contracts relating to the acquisition of fixed assets,



(b)) "URP.VII. 2. Long-term contingent liabilities from contracts of acquisition

fixed assets "includes the long-term future debts arising from performance of the

of contracts relating to the acquisition of fixed assets,



(c)) "URP.VII. 3. Short-term liabilities from other contracts "includes

short-term debt from the future performance of concluded contracts, with the exception of

contracts referred to in subparagraph (a)), for example, by way of rent or rents,



(d)) "URP.VII. 4. Long-term contingent liabilities from other contracts "includes

long-term future debts from the performance of contracts entered into, with the exception of

the contracts referred to in subparagraph (b)), for example, by way of rent or rents,



(e)) "URP.VII. 5. Short-term liabilities arising from legal

legislation and other activities can legislative, Executive or judicial "

contains the short-term future of the obligation to carry out on the basis of the activities of the

can legislative, Executive or judicial, if acts have already been taken

pointing to the decision of the authority able to legislative, Executive or judicial, with the

except in cases to be reported under the heading "URP.VII. 11. Short conditional

liabilities from litigation, administrative proceedings and other proceedings ",



(f)) "URP.VII. 6. Long-term contingent liabilities arising from legal

legislation and other activities can legislative, Executive or judicial "

contains the long-term future of the obligation to carry out on the basis of the activities of the

can legislative, Executive or judicial, if acts have already been taken

pointing to the decision of the authority able to legislative, Executive or judicial, with the

except in cases to be reported under the heading "URP.VII. 12. Long-term conditional

liabilities from litigation, administrative proceedings and other proceedings ",



g) "URP.VII. 7. Short-term liabilities from guarantees provided

one-off "contains a short term guarantees provided by the company

in individual cases, which is not related to a predetermined

program or the intention of the provision of a guarantee in specified cases or

defined by the categories of persons,



h) "URP.VII. 8. Long-term contingent liabilities from guarantees provided

one-off "contains a long-term guarantee provided by the company

in individual cases, which is not related to a predetermined

program or the intention of the provision of a guarantee in specified cases or

defined by the categories of persons,



I) "URP.VII. 9. Short-term liabilities from guarantees provided

other "contains an entity's short-term guarantees provided by

not included in the item "URP.VII. 7. Short-term liabilities from

provided a guarantee of a one-off "



j) "URP.VII. 10. Long-term contingent liabilities from guarantees provided

other "contains the entity's long-term guarantee provided by the

not included in the item "URP.VII. 8. Long-term contingent liabilities of the

provided a guarantee of a one-off "



k) "URP.VII. 11. Short-term liabilities from litigation, administrative

proceedings and other proceedings "includes the short-term future of the obligation to fulfil

on the basis of individual decisions of the competent public authorities,

authorities or courts, if the proceedings have already been initiated,



l) "URP.VII. 12. Long-term contingent liabilities from litigation, administrative

proceedings and other proceedings "includes the long-term future of the obligation to fulfil

on the basis of individual decisions of the competent public authorities,

authorities or courts, if the proceedings have already been initiated.



(2) entry



and) "p. VIII. 1. Other short-term contingent assets "includes short term

the fact that express the permanent or temporary increase in assets when

meet the predetermined conditions, such as the ability to draw from the

overdraft account held at a Bank, thrift or credit

cooperatives,



(b)) "p. VIII. 2. Other long-term contingent assets "includes long-term

the fact that express the permanent or temporary increase in assets when

meet the predetermined conditions, such as the ability to draw from the

overdraft account held at a Bank, thrift or credit

cooperatives,



(c)) "p. VIII. 3. Other short-term contingent liabilities "includes short term

the fact that express the permanent or temporary increase in liabilities in the

meet the predetermined conditions,



(d)) "p. VIII. 4. Other long-term contingent liabilities "includes long-term

the fact that express the permanent or temporary increase in liabilities in the

meet the predetermined conditions.



PART THREE



SOME ACCOUNTING METHODS



section 55



The definition of costs associated with the acquisition of intangible and

tangible fixed assets



(1) the valuation of intangible and tangible fixed assets or

its parts, and technical evaluation with regard to the nature of

assets and the manner of its acquisition until the time provided for in § 11 (1) 5

or § 14 para. 13 in particular, the cost of



and) preparation and security of property, in particular rewards for

consulting services and mediation, administrative fees, payments for

guarantee, expert patent research and pre-design

the preparatory work,



(b) the deductions), temporary or permanent withdrawal of agricultural land agricultural

the production of and charges for temporary or permanent withdrawal of forest land,



(c)), geological exploration, surveying and design work including

Variant solutions and budget, construction site facilities, deforestation and

the landscaping, custom duties, freight, installation and works of art constituting the

part of the building,



(d)) licenses, patents and other intellectual property rights used in acquiring property,

not for future operations,



(e) disposal of existing buildings) or their parts as a result of new

construction. Book value of discarded buildings or their parts and costs

on the disposal forms part of the cost of new construction,



f) compensation for restrictions on property rights, compensation for material damage

the owner or the tenant farmers of immovable property or a restriction in the


normal use, as well as payments for crop smýcený in connection with the

the construction,



g) reimbursement of the share of the



1. the eligible costs of the transmission system operator or

appropriate distribution system operator associated with connecting and

by ensuring that the required wattage,



2. reasonably incurred costs of the distribution system operator

associated with connecting and securing the required supply of gas,



3. the vendor costs reasonably incurred associated with connecting and

ensuring the supply of heat energy,



(h) payment of expenses for the relocation) ^ 30), transhipment ^ 31) and spare land

communication ^ 32) business unit, which has the right of ownership to the

property, or that is running a property of the State or property

territorial self-governing units, if an entity is entitled to

such costs,



I) tests before putting assets into a State eligible to use;

If, in the tests of the applicable products or

performance, reduces the valuation of these products or performance related costs

with the acquisition of this property; additional costs for these products and performances

are not part of the costs associated with the acquisition of the asset, but

cargo from the activities of the entity,



j) security, preservation and maintenance work when you stop

acquisition of assets and dekonzervační work in the event of a further continuation of the

in the making; If the acquisition of the property, he will be permanently terminated

acquired assets in its disposal costs.



(2) included in the valuation of intangible and tangible fixed assets and

technical assessment of, in particular, are not



and) repair and maintenance services. Repair of partial physical effects are eliminated

wear or damage for the purpose of putting it into the previous or

working condition. Putting into working order means

the repair with the use of non-originating materials, parts,

components or technology, if there is no technical evaluation.

Maintenance means ongoing activity which is slowing down the physical

wear and tear and prevent disturbances and minor glitches,



(b) the tenant or pachtýře) cost of putting the leased or

propachtovaného property to the previous state,



(c)), exchange rate differences,



d) contractual fines and default interest and/or other sanctions

contractual relations,



e) rent for the land on which the building under construction ^ 33),



(f)) cost of worker training,



g) equipment costs of fixed asset inventory,



h) costs of biological reclamation,



I) costs associated with the preparation and the security of fixed assets

After the placing of a fixed asset to use,



j) in the case of land covered under the heading "a. II. 1. Land "are not

part of his valuation of tangible fixed assets reported in items

"And (II). 3. The construction "," a. II. 5. Perennial crops "and

"And (II). 7. Other tangible fixed assets "under § 14 paragraph 2. 7 (b).

(b)),



in the case of rights to) the building is not part of its award structure matching

the right of the building.



(3) an individual Valuation of intangible and tangible assets

increases the technical improvement, whose accounting and depreciation is

entitled to an entity. In the case of financial leasing, acquisition

the price of the assets taken over by the user into the ownership of the increase of the technical

evaluation by the user during use of depreciated and continue

depreciation of the increased cost.



(4) Technical evaluation shall mean interference in the intangible

assets or tangible fixed asset to use, which

result in a change to its purpose or technical parameters, or

expansion of facilities or property, including the superstructures,

extentions and reconstruction, if the costs incurred to reach Awards

established for the reporting of the individual fixed assets according to § 11

paragraph. 2 or § 14 para. 9.



(5) tangible fixed assets acquired by an exchange contract will be appreciated

purchase price, if the prices agreed in the contract, or reproductive

the purchase price, if not agreed in the contract price.



(6) the valuation of the land is acquired, including forest cover, or planting

trees and bushes, if they are not cultivated a total of perennial crops.



(7) for the assets of the award pursuant to § 25 para. 1 (b). his act to)

the award does not increase the technical improvements made to the property.



(8) the valuation of intangible and tangible fixed assets and technical

assessment shall not be reduced for subsidies granted for the acquisition of the asset.



§ 56



The definition of costs associated with the acquisition of securities and shares



The acquisition cost of securities and market share are also costs with

plus related expenses such as fees paid to brokers, advisors, stock exchanges.

Part of the purchase price are not especially interest on loans for the acquisition of

Securities and shares and the costs associated with the possession of securities and

share ^ 34).



§ 57



Method of inventory valuation and the definition of the costs associated with the acquisition

inventory



(1) the cost of the inventory are also costs associated with the

their acquisition, in particular freight, commissions, duties and insurance premiums. Part of the

cost of inventory are not especially interest on loans and leases

provided at their acquisition cost. In-house services

related to the acquisition of inventory by purchasing and inventory to processing

the acquisition price includes only the cost of shipping and custom

material processing.



(2) the costs of the adjustment of the stored material or goods shall be construed as

costs related to the acquisition and increase of inventory valuation.



(3) within a single analytical inventory account is to be used only

one method of valuation.



(4) unbilled are valued according to the contract, or

an estimated in accordance with relevant documents, which has an entity to

available.



§ 58



The definition of costs associated with the acquisition of receivables



The cost of the claims with the acquisition costs are

related, for example, the cost of the expert valuation of the purchased

accounts receivable, payments for legal aid commissions.



§ 59



Valuation differences in the application of the fair value and the valuation by equivalents for

Securities and investments



(1) changes in the fair values of the Securities and ownership interests identified accounting

Unit to trade in order to achieve profit from price differences are

they charge through the relevant synthetic accounts of costs and revenues.



(2) changes in the fair values of securities and shares, which are not financial

the unit intended for trading, valued at fair value

(securities), with the exception of permanent impairment

(depreciation) of the Securities and the share, shall be charged

through the relevant synthetic balance sheet accounts.



(3) when the permanent reduction in value (depreciation) of securities and shares

This write-down is charged without undue delay through the

the relevant synthetic expense accounts.



(4) if the available for sale debt securities and shares experiences

then when you post depreciation under paragraph 3 to verifiable

the increase in the fair value, the fair value of that increase

through the accounts of proceeds, up to the amount charged to depreciation

in accordance with paragraph 3; in the event a higher increase in fair value

procedure referred to in paragraph 2.



(5) changes in the valuation of securities and ownership interests of award winning share of the

equity (the using the equity method) are recognised by the competent

synthetic balance sheet accounts.



section 60



Valuation differences in the application of the fair value of the hedging derivatives



(1) changes in the fair value of the derivative, which ensures the fair value

a balance sheet asset or liability, are recognised by the competent

cost and revenue accounts. Change in fair value of the secured balance sheet

assets or liabilities by virtue of the specific risks will be charged

through the appropriate cost and revenue accounts.



(2) changes in the fair values of the derivative that provides the expected cash flows

are billed through the relevant balance sheet accounts. In the costs or

revenues are accounted for in the same financial years when the

posted the costs or revenues associated with the supplied items.



(3) the derivative is considered to be the lock only if it meets the following

terms and conditions:



and) in the early of the hedge relationship is formally documented,



(b)) to ensure is effective,



c) efficiency is reliably measurable and continually assessed.



(4) the dossier is the accounting record, and contains the identification of the

hedged items and hedging derivatives, the precise definition of the risk

that is the subject of the collateral, the method of calculating efficiency. Ensure it is

effective if at the beginning of and during the course of the hedging relationship is the ratio

among the changes in the fair value or cash flows of hedged items from

attributable risk and changes in the fair value or cash

flows of the hedging derivative corresponding to the provided risk in


the interval between 80% and 125%. An entity determines whether the collateral is

effective at the beginning of the collateral and at least to build time

of the financial statements.



(5) ceases to comply with the terms of the derivative hedging under paragraph 3,

posts about him from this point as a derivative trading.



(6) unless otherwise provided for in this Decree, the provisions of the accounting unit

in the application of the fair value of the hedging derivatives appropriately

the provisions of Decree No. 501/2002 Coll., which implements certain

the provisions of Act No. 563/1991 Coll., on accounting, as amended

regulations for business units, which are banks and other financial

institutions, as amended.



§ 61



Valuation differences in the application of the fair value of derivatives held for trading



(1) changes in the fair values of the derivatives intended for trading, which are

derivatives that do not meet the conditions laid down in § 60 para. 3 and 4, the

they charge through the appropriate cost and revenue accounts.



(2) unless otherwise provided for in this Decree, the provisions of the accounting unit

in the application of the fair value of derivatives to trade reasonably

the provisions of Decree No. 501/2002 Coll., which implements certain

the provisions of Act No. 563/1991 Coll., on accounting, as amended

regulations for business units, which are banks and other financial

institutions, as amended.



§ 62



(1) the entity shall determine whether it will be on all the derivatives charge as a

derivatives for trading or makes use of the possibility to charge of them as

hedging derivatives in accordance with its financial management strategies

risks; for the derivative does not constitute a contractual relationship, whose subject is

purchase, sale or use of a commodity, and are expected to comply with the delivery of the

the commodity.



(2) on the embedded derivatives are not accounted for in the balance sheet accounts.



§ 63



Valuation differences in the application of fair value in accounts receivable, which

the accounting unit has acquired and has determined to trading



Changes in the fair value of receivables that an entity has acquired and has identified

to trading, are charged through the appropriate expense accounts and

revenue.



§ 64



Valuation differences in the application of the fair value for assets intended for

sale



(1) with the exception of the assets referred to in section 59 to 62, the change in the fair value of the

property for sale in the balance sheet shows a "C.I. 6. Other

valuation differences "and at the time of its sale to the change is captured

profit and loss account.



(2) the time the accounting case referred to in paragraph 1, to which the

are valued at fair value, immediately connected with the decision of the person

or of the authority of that fact shall act in accordance with other legal

prescription.



§ 65



How to create and use of adjustments



(1) adjustments represent a significant transitional impairment

asset.



(2) If a significant temporary reduction in value of assets

the unit, which is charged on this accounting case without undue delay. For

major is considered to be more than 20% of the depreciation of the asset.



(3) adjustments are not created for small fixed assets

short-term financial assets and assets under



and section 27 of the Act) valued at fair value or using the equity method

(consideration) and



(b)) § 25 para. 1 (b). k) of the Act in the amount of CZK 1 appreciates.



(4) adjustments can be created even in cases where the law so provides,

No 593/1992 Coll., on reserves for the findings of the corporate tax base, in

as amended.



(5) in the case of assets, other than debts, to form a corrective entry

in the amount of the transitional impairment of these assets.



(6) in the case of claims, it is considered an important and corrective

appropriation in the amount of 10% for each completed 90 days past due

the accounts receivable.



(7) the creation and increase of provisions is recognised through the

the relevant cost account. synthetic The reduction or cancellation of the

the write-down is charged once again via the relevant synthetic

cost account.



(8) the above provisions shall not exceed the valuation of assets

adjusted for the amount of accumulated depreciation for this property, which is a corrective entry

made up of.



(9) the first application of the method of creation and use of adjustments, with the exception of

Provisioning for accounts receivable, the accounting unit for the first time

in the financial statements prepared as at 31 December 2005. December 2011 so that factored into the

accounting for 31. December 2011 value adjustments, in addition to

adjustments to receivables, such as when you change the valuation difference

method.



§ 66



Asset depreciation



(1) fixed assets or any part thereof, including technical evaluation is

depreciated from the award provided for under section 25 of the Act gradually over

its use.



(2) pursuant to the provisions of section 28 of the Act is also depreciated bearing non-reserved

the deposit or part thereof (hereinafter referred to as "bearing") on a plot of koupeném 1.

January 1997.



(3) the acquisition cost of the bearing on a particular plot of land is a positive difference

between the purchase price of the land with the bearing and the price of the land according to the

legislation valid at the time of acquisition of the land. Bearing mined

According to the top of the laws of the depreciated rate per unit of harvested quantity

on the basis of actual mining. Depreciation rate per unit of harvested quantity

(€/T, $/m3) is the portion of the acquisition price of the bearing on a particular plot of land

and the inventory of non-reserved mineral (t, m3) of proven geological exploration

on this land.



(4) if the law or this Ordinance provides that certain assets

depreciated, there is a significant way to the acquisition of the asset, or the reason for the

accounting for this asset.



(5) the technical assessment, whose accounting and depreciation shall be entitled to

an entity other than the owner of the property, write off during use

the technical evaluation. Depreciation of the technical evaluation of the property

procured by means of financial leasing, if an entity

entitled to acquire assets in this way and if the user is entitled to

post and depreciated technical improvement, will start giving

the technical assessment to the State eligible to use.



(6) when the transfer of ownership to immovable things that are subject to registration

in the land register and are added to use, opening

depreciation of the first day of the month following the month in which the

served with the deposit to the cadastral authority. Conditionality of the acquisition of the legal

the effects of the deposit in the land registry shall be given on analytical accounts,

in counting inventory and in the notes to the financial statements.



(7) the entity not depreciated



and) works of art that are not part of the construction of the Museum, a collection of nature,

movable cultural monuments, objects of cultural value and similar movable

things provided for in other legislation,



(b)) acquired long-term intangible and tangible assets and technical

appreciation, if not stated in the State eligible to use,



(c)) financial assets,



d) stocks,



e),



f) intangible and tangible fixed assets, if the assets

the entity has leased or rented or on loan,



g) emission allowances and preferential limits,



h) assets under § 25 para. 1 (b). to) Act, files of this

asset pursuant to § 71 para. 2 (a). and technical appraisal of this)

the property, with the exception of the technical assessment of immovable cultural

monuments and religious buildings,



I) fixed assets are valued in accordance with section 27 of the Act, the fair

the value of the,



j) minor fixed assets,



to) land.



(8) If an organization does not provide the date of preparation of the financial

statements, with the exception of interim financial statements cover the investment fund

or Fund asset funds, reproduction decreases the profit and loss account of the

This difference is reduced by the amount of revenue arising from the accrual

received transfers investment fund or of the investment fund of the reproduction

asset. The accounting unit in the annex to the financial statements giving reasons for why not

possible investment fund or pool of assets to cover the reproduction of the financial

resources.



(9) the first application of the method shall carry out depreciation of long-term assets

the accounting unit for the first time in the financial statements prepared as at 31 December 2005. December

2011. This first use of fixed asset depreciation methods

the business units do not show the costs associated with the depreciation policy of this

assets in the financial year 2011 and be reflected in the accounts at 31 December 2005.

December 2011 value accumulated depreciation for the fixed asset as odpisovanému

valuation difference when you change methods.



§ 67



How to create and use of provisions



(1) the provisions are intended to cover future debts or expenses under section

26 of the law, for which purpose is known, it is likely that you are experiencing, but

as a rule, is not sure of the amount or the date on which they will arise, with the exception of

contingent liabilities and other contingent liabilities. For reserves under other

^ law 35) proceed in accordance with these regulations.



(2) creation and an increase in reserves is recognised by the competent

a synthetic account of the costs. Use, reduction or cancellation of provisions for

not needed will be charged again via the relevant synthetic

cost account.



(3) provisions may not have the credit balance.




(4) the Provisions should not be used to modify the amount of the valuation of the assets.



§ 68



The clearing



(1) for infringement of mutual settlement of accounts and the financial statements are

does not consider the settlement:



and credit notes or refunds) relating to a specific cost,

revenue items and, if appropriate, relating to the accounting period, in

where the cargo has been trans. the yield was paid,



(b)) doměrků return and income taxes, indirect taxes, fees and the like

performance under other legislation,



(c)) of the differences identified in the inventory, which arose in the same

accounting period, the proven unintentional confusion of individual species in

where is this confusion perhaps due to the nature of the species inventory,

for example, as a result of a variety of different materials or

a similar package of stocks,



(d) accounts receivable and debt) with the exception of received and advance payments and

závdavků to the same natural or legal person, to a period of

due within one year and are kept in the same currencies and



e) provisions and reserves.



(2) in the clearing is not through the balance sheet

accounts posted mutual offsetting and debt under the civil

code.



§ 69



The accrual method



(1) the entity costs (expenses) and income (revenues) recorded according to

the following principles:



and) expenses and income are recorded in the period, in principle, with which time and

factually related,



b) repair costs or revenues of the preceding accounting period, which

are not significant in accordance with § 26 para. 2 (a). (d)), shall be recognised in

cost and revenue items to which they relate,



c) refunds of costs incurred prior to the accounting period,

recorded into income for the current period,



d) costs and expenses relating to subsequent financial years, is

should accrue in the form of



1. prepaid expenses,



2. accrued expenses



e) income and revenues relating to the following accounting period is

should accrue in the form of



1. accrued income



2. accrued income.



(2) in accounting cases that accrue in accordance with paragraph 1,

must be aware of the following facts:



and substantive definition)



(b)) above and



(c)) the period to which they relate.



(3) the accrual Method, an entity shall not apply in the case

If the cost of acquisition of information outweigh the benefits of this

information and this information is not considered significant.



section 70



The method of exchange rate differences



(1) exchange rate differences arising on the valuation of assets and liabilities as referred to

in section 4, paragraph 4. 12 of the law at the time the accounting case, towards the end of

the balance sheet date or to another point in time to which the financial

accounts are billed through the appropriate cost and revenue accounts.



(2) exchange differences under paragraph 1 may be made in the gradual repayment of the

receivables and liabilities and movements on the accounts in the vendor posting groups

relating to financial assets charged through the appropriate

cost and revenue accounts to the end of the balance sheet date or to another

the time to which it draws up financial statements.



(3) exchange rate differences from securities and investments are the valuation at the end of

the balance sheet date or to another point in time to which the financial

statements, not be charged separately to the respective accounts of costs and revenue, but

are included in the fair value measurement or valuation by equivalents, whether

charged to the profit and loss account or in equity. If there is no security or share

valued at fair value or using the equity method, then the exchange rate differences charged

through the balance sheet accounts. If there is no debt securities valued at

fair value or under section 27 of the Act fails to appreciate the real value,

then the exchange rate difference charged to expenses and for the benefit of the proceeds.



§ 71



The method of valuation of the asset file



(1) set of assets (section 24, paragraph 4, of the Act) is made of several things, and

It is usually characterized by an independent technical-economic

by specifying, or cultural monuments, objects of cultural value by specifying the

common characteristics of its parts or elements ("file")

regard to other legislation. Assets cannot be included in the file

immovable thing, even together with things movable.



(2) the assets in the case of cultural sites or objects of cultural

values are valued



and in the amount of CZK 1), if the purchase price is not known or one of the things

that make up the file property, or



(b)) the sum of the cost or the replacement cost of all

the various things that make up the file property.



(3) If changes are made to the extent of assets by the award-winning file

paragraph 2 (a). and the valuation of the whole file) property is unchanged. If

changes are made in a range of asset file in all other cases,

the valuation of the asset file is adjusted on the valuation of things that are appropriate

change refers to. File property valued in accordance with paragraph 2 (a). and) cannot be

to expand on the cultural relics or objects of cultural value, which

unit cost is known.



(4) the collection of the Museum of the nature, for which there is no known Awards, is valued at $ 1.

If changes are made in its extent, the collections of the Museum Awards

nature does not change.



(5) If a change in the scope of collections of the Museum of the nature that is

known for its awards, and it was a matter, which is valued differently than 1 Eur,

the award of this collection of the Museum of the nature of the award, which

the amendment refers to.



(6) creation of file assets, its changes and awards shows accounting

Unit to compare the accounting record.



§ 72



Some of the specifics of valuation of contingent assets and contingent liabilities



(1) Short-term, conditional receivables and other short-term discretionary

the assets are valued at the estimated amount of the claims and assets that may

arise in defined conditions cyclical problems in accordance with § 48 para.

6.



(2) Long-term conditional receivables and other long-term conditional

the assets are valued at the estimated amount of the claims and assets that may

arise under the conditions whereby in accordance with § 48 para.

6. the amount of the award is determined in the aggregate for 3 successive years.



(3) Short-term liabilities other short-term and contingent liabilities

are valued at the estimated amount of the debts and liabilities that may arise in

the terms set out cyclical problems in accordance with § 48 para. 6.



(4) Long-term contingent liabilities and other long-term contingent liabilities

are valued at the estimated amount of the debts and liabilities that may arise in

laid down the conditions whereby in accordance with § 48 para. 6. The amount of the

the valuation is determined in the aggregate for 3 successive years.



(5) in the event that it is determined a specific amount of contingent assets or

contingent liabilities, for example, on the basis of the insurance contract, the

the amount of the award pursuant to this agreement.



(6) Long-term contingent claims, other long-term conditional

long-term assets, contingent liabilities and other long-term conditional

liabilities shall be valued at the end of the balance sheet date.



section 73



Selected types of financial collateral (repo)



(1) the selected kind of financial security for the purposes of this order

means the provision of the lease secured by locking the transfer of the financial

instruments, in particular the security.



(2) the selected financial collateral for the purposes of this Ordinance means

asset (financial instrument) provided as security in case of

referred to in paragraph 1.



(3) If in the case of the selected kind of financial collateral is experiencing

transfer of ownership to the selected financial collateral, financial

the unit accounted for the increase or decrease of the asset.



(4) If in the case of the selected kind of financial collateral does not

transfer of ownership to the selected financial collateral



and) an entity that is a provider of financial collateral,

accounts for the selected financial collateral provided in the relevant

balance sheet account are written to the corresponding asset account analysis

labeled "selected financial collateral",



(b)) an entity that is a beneficiary of the financial collateral, not

adopted by selected financial collateral on ledger accounts.



(5) information on the adopted selected financial collateral referred to in paragraph 4

an entity shall be indicated in the notes to the financial statements.



§ 74



The application of the fair value of the obligation to return securities (financial

collateral) that an entity at the time of award and reflag it

did not receive back



The change in fair value of the obligation to return securities (financial collateral)

that an entity to reflag and at the time of the award it has not received back,

will be charged through the appropriate cost and revenue accounts.



§ 75



(1) the provisions of § 73 and 74 shall apply only to the Ministry.



(2) the provisions of sections 65 and 67 shall not apply the State Land Office for the property,

that has in the administration under other legislation.



PART FOUR



INDICATIVE CHART OF ACCOUNTS



§ 76



Chart of class, and synthetic accounts posting groups



(1) the design guide is divided on the chart of accounts to the chart of the class chart of


groups and synthetic accounts in the structure laid down in annex 7 to this

the Decree.



(2) the indicative breakdown of the chart of accounts referred to in paragraph 1 shall be binding for

all entities referred to in section 2, including a numeric designation.



§ 77



Analytical accounts



(1) Synthetic accounts can be for the needs of the business units break down on

analytical accounts.



(2) in the event that an entity is required to transmit the accounting records,

including accounting entries in the books and the information for the purposes of

monitoring and control of public finances, broken down as provided for in

technical Ordinance on the books ^ 8), creating a breakdown

synthetic accounts to the corresponding analytical accounts, if specified

the obligation to transfer of accounting records will not ensure in any other way.



§ 78



Chart of accounts



On the basis of indicative chart of accounts under section 76, the arrangement and labelling

off-balance sheet accounts according to § 47 and a possible breakdown in the analytical accounts

under section 77, the entity shall draw up a chart of accounts, stating

synthetic, analytical, and off-balance sheet accounts are needed to post all

accounting cases, to the financial statements and to the transfer of accounting

records in accordance with the Decree on technical accounting records ^ 8) and by other

legislation.



PART FIVE



REPEAL, TRANSITIONAL AND



§ 79



Transitional provisions



(1) the provisions of this order shall be used for the first time in the accounting business unit

the period starting 1. January 1, 2010 and later, if not in paragraphs 2 to 9

unless otherwise provided for.



(2) change in accounting policies depreciation and provisioning, with the

the exception of provisioning for receivables, the financial

units in the financial year starting 1. January 2011.



(3) Changes in the content of, and changes to methods, which can be

do it during the reporting period, the entity will carry out no later than the

the time fixed for the transfer of accounting records to a central

the system of accounting information in accordance with the technical state of the accounting

^ 8) records.



(4) the change in the accounting methods of valuation of assets at fair value in accordance with § 27 a

paragraph. 1 (b). h) of the Act, that the entity has determined to sell before the

the effective date of this order, does the entity by 31 December 2002.

December 2010, with the exception of organisational units of the State and State funds,

implementing this change in the accounting methods at the latest at the time of

laid down for the transmission of operational accounting records to a central

the system of accounting information of the State under another law ^ 8) and with the

the exception of the Land Fund of the Czech Republic, which this modification method

made no later than 31 December 2006. December 2011.



(5) in the accounts at the time of manufacture from the effectiveness of this

the Ordinance until 31 December 2006. December 2010 business units reported in the balance sheet and in the

an overview of the changes in equity in the column on the last

the accounting period, information on the status of the respective entry to 1. January 2010.



(6) in the accounts at the time of manufacture from the effectiveness of this

the Ordinance until 31 December 2006. December 2010 the business units in the profit and loss account

in the columns relating to the previous financial year, no information

excluded.



(7) Territorial self-governing units, bundles of municipalities and regional councils of the regions

cohesion of the State contingent claims because of the use of property other

person and contingent liabilities due to the use of foreign assets in the annex

the financial statements for the accounting year commenced 1. January 2011.



(8) If an entity in the financial year 2010 does not have enough information

for the determination of synthetic account when you post the transaction, the

the minutes from the corresponding synthetic account posting

the group, which includes the term in the title and in compliance with the

rules of duality of a book entry. At the time of detection of any

facts, not later than 31 December 2007. December 2010, performs an entity

repair of a book entry on the synthetic account.



(9) in the accounts compiled from the effectiveness of this Ordinance to

December 31, 2010, including business unit provides for the rounding form

and in this way shall be included in the notes to the financial statements.



§ 80



Regulation (EEC)



Shall be repealed:



1. Decree No 505/2002 Coll., which implements certain provisions of

Act No. 563/1991 Coll., on accounting, as amended, for

the business units are territorial self-governing units, příspěvkovými

organisations, State funds and departments of the State.



2. Decree No. 477/2003 Coll., amending Decree No 505/2002 Coll.

implementing certain provisions of Act No. 563/1991 Coll., on the

accounting, as amended, for the accounting unit that

they are territorial self-governing units, příspěvkovými organizations, State

funds and departments of the State.



3. Decree No. 561/2004 Coll., amending Decree No 505/2002 Coll.

implementing certain provisions of Act No. 563/1991 Coll., on the

accounting, as amended, for the accounting unit that

they are territorial self-governing units, příspěvkovými organizations, State

funds and departments of the State, as amended by Decree No. 477/2003 Coll.



4. Decree No 401/2005 Coll., amending Decree No 505/2002 Coll.

implementing certain provisions of Act No. 563/1991 Coll., on the

accounting, as amended, for the accounting unit that

they are territorial self-governing units, příspěvkovými organizations, State

funds and State departments, as amended.



5. Decree No. 576/2006 Coll., amending Decree No 505/2002 Coll.

implementing certain provisions of Act No. 563/1991 Coll., on the

accounting, as amended, for the accounting unit that

they are territorial self-governing units, příspěvkovými organizations, State

funds and State departments, as amended.



6. Decree No. 353/2007 Coll., amending Decree No 505/2002 Coll.

implementing certain provisions of Act No. 563/1991 Coll., on the

accounting, as amended, for the accounting unit that

they are territorial self-governing units, příspěvkovými organizations, State

funds and State departments, as amended.



7. Decree No. 472/2008 Coll., amending Decree No 505/2002 Coll.

implementing certain provisions of Act No. 563/1991 Coll., on the

accounting, as amended, for the accounting unit that

they are territorial self-governing units, příspěvkovými organizations, State

funds and State departments, as amended.



8. Decree No. 402/2005 Coll., which implements certain provisions of

Act No. 563/1991 Coll., on accounting, as amended, for

Land Fund of the Czech Republic.



PART SIX



The EFFECTIVENESS of the



§ 81



This Decree shall enter into force on 1 January 2000. January 1, 2010.



Minister:



Ing. J v r.



Annex 1



Balance sheet



Annex 2



Profit and loss statement



Annex 3



Statement of cash flows



Annex 4



Statement of changes in equity



Annex 5



Annex



Annex 6



An overview of the creation and use of Fund privatization



Annex 7



Indicative chart of accounts



Selected provisions of the novel



Article. (II) Decree No. 435/2010 Sb.



Transitional provisions



1. the provisions of this order shall be used for the first time in the accounting business unit

the period starting 1. January 2011 and later, if not in points 2 to 4

unless otherwise provided for.



2. The entity from the effective date of this order shall not apply the provisions of

§ 79 paragraph 2. 2 Decree No. 410/2009 Sb.



3. the Contribution of the organization that the method of depreciation of fixed assets

at the time of the effectiveness of this Ordinance is no longer used for any kind of

assets, the provisions of section 66 paragraph 1. 9 of Decree No. 410/2009 Coll., as amended by

This order does not apply to this type of asset; changing accounting methods

depreciation of fixed assets shall be made in accordance with the relevant Czech

accounting standard in the accounting period, starting at the latest 1. January 1, 2013.



4. The organizational units of the State while opening the books to 1. January 2011

the final balance of the account 403-grants for the acquisition of fixed assets

reported on 31 December. December 2010 in the balance sheet item "C.I. 3. Subsidies for

acquisition of fixed assets "account opened for a 401-Equity accounting

the unit reported in the balance sheet "C.I. 1. The assets of the business unit ".



Article. (II) Decree No. 403/2011 Sb.



Transitional provisions



1. the provisions of this order shall be used for the first time in the accounting business unit

the period starting 1. January 2012 and later, if not in points 2 to 12

unless otherwise provided for.



2. The status of the balance sheet items ' URD.III. 4. Liabilities from renting "reported to 31.

December 2011 from 1. January 2012 shows in the item of the balance sheet "(D) (II). 8.

Other long-term Payables ".



3. The State of the balance sheet items ' URA.III. 4. Loans to persons in a group "reported to the

December 31, 2011, from 1. January 2012 shows in the item of the balance sheet

"URA.III. 4. Long-term loans ".




4. Exchange differences transferred to 1. January 2010 in accordance with the annex to

The Czech accounting standard no. 702-opening and closing the books

of the 386-exchange rate differences account active and 387-exchange rate differences on

405-account exchange rate differences from 1. shown under 1 January 2012

the balance sheet "C.I. 5. Valuation differences on initial use of the method ".



5. The status of the balance sheet items "URD.III. 20. Other taxes and charges "reported to 31.

December 2011 from 1. January 2012 shows in the item of the balance sheet "URD.III. 19.

Other taxes and fees ".



6. The status of the balance sheet items "URD.III. 7. Liabilities from social

"Security reported to 31. December 2011 from 1. January 2012 shows

in the balance sheet item "URD.III. 20. Commitments to people outside the selected Government

institutions ".



7. The status of the balance sheet item "b. II. 24. Advance payments for transfers "

reported on 31 December. December 2011, an entity from the 1. January 2012

report on either in the balance sheet "(B) (II). 24. Short-term advance payments for

transfers ", or in the balance sheet item" a. IV. 7. Long term provided

advances on transfers ", gives a part of the State of balance sheet items

"(B) (II). 24. Advance payments for transfers "to 31. December 2011 from 1.

January 2012 in accordance with the content definition of balance sheet items "b. II. 24.

Short-term advance payments for transfers "or" a. IV. 7. Long-term

advance payments for transfers ".



8. The status of the items of the balance sheet "(D) (IV). 30. Advances received on the transfers "reported

31. December 2011, an entity from the 1. January 2012 either in

the balance sheet item "URD.III. 31. Short-term prepayments received the transfers "

or in the balance sheet item "D (II). 9. Long-term advances received on the

transfers ", gives a part of the State of the balance sheet items" (D) (IV). 30.

Advances received on the transfers "to 31. December 2011 from 1. January 2012 in

accordance with the content definition of balance sheet items "URD.III. 31. Short-term

advances received on the transfers "or" d. II. 9. Long-term advances received on the

transfers ".



9. The status of the items of the profit and loss account "B.I. 9. Change in work in progress

production "," B.I. 10. Changing the State of preparations "," B.I. 11. Change status

products "and" B.I. 12. Change in other stocks "reported to 31.

December 2011 under the column "current accounting period" in the accounting period of the year

2012 is showing in the profit and loss account "A.I. 7. Change in stocks

our own production "in the column" Past accounting period ", with the opposite

a signed integer that was recorded at 31. December 2011.



10. The status of the profit and loss account item "B.I. 13. Activation of the material and

the item "reported to 31. December 2011 under the column "current accounting period

in the accounting period of the year 2012 has in the profit and loss account

"A.I. 6. Activation of circulating assets "in the column" Past accounting period ", and

This is a negative sign.



11. The status of the profit and loss account item "B.I. 14. Activation

vnitroorganizačních services "reported to 31. December 2011 in column

"The current financial year" in the accounting period of the year 2012 has in the

profit and loss account "A.I. 11. Vnitroorganizačních activation of services ' in

the column "Past accounting period", with a negative sign.



12. The status of the items of the profit and loss account "B.I. 15. Fixed activation

intangible assets "and" B.I. 16. Activation of tangible fixed assets "

reported on 31 December. December 2011 under the column "current accounting period" in

the accounting period of the year 2012 has in the profit and loss account

"A.I. 5. Activation of fixed assets "in the column" Past accounting

period ", and that with a negative sign.



Article. (II) Decree No. 460/2009 Sb.



Transitional provision



The provisions of Decree No. 410/2009 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

1 January 2013 and later.



Article. (II) Decree No. 472/Sb.



Transitional provisions



1. the provisions of Decree No. 410/2009 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

1 January 2014 and later, unless the following points otherwise.



2. Subsidized organizations founded by organizational component of the State shall indicate in a

financial statements drawn up to 31. March 2014, 30. June 2014, 30.

September 2014 and 31. December 2014 in the "m. additional information to

income and expenses "of annex # 5 only items marked by a combination of

Latin alphabet of capital letters and Roman numerals in column 1.



3. the Organizational units of the State, territorial self-governing units and volumes of municipalities

the financial statements shall be drawn up at 31. March 2014, 30. June

2014, 30. September 2014 and 31. December 2014 in the "n. Additional

information on the profit and loss account item "A.I. 13. Payroll costs ""

Annex No. 5, only the entries in columns 1, 3. and (5).



4. in the case of financial statements in accordance with § 19 para. 1 and 3 of the law No.

563/1991 Coll., on accounting, as amended, in the accounting

the year 2014 it's an entity model of the balance sheet pursuant to § 4 paragraph 2. 1

Decree No. 410/2009 Coll., as amended by this Ordinance, the pattern of the income statement and

losses according to § 5 para. 1 of Decree No. 410/2009 Coll., as amended by this

the Decree, and the pattern of the annex pursuant to § 8 of Decree No. 410/2009 Coll., as amended by

This order, marked "PATTERN for the YEAR 2014" in the relevant annex

Decree No. 410/2009 Coll., as amended by this Ordinance.



5. Intangible assets recognised at 31 December 2005. December 2013 in entries

the balance sheet "A.I. 1. Intangible results of research and development "to" A.I. 6. Other

intangible fixed assets ", which is 31. December 2013, awarded by

section 27 para. 1 (b). h) of the Act, from 1. January 2014 has a heading

the balance sheet "A.I. 10. Intangible fixed assets intended for sale. "



6. tangible fixed assets reported at 31. December 2013 in entries

the balance sheet "and. II. 1. Land "to" a. II. 7. Other tangible fixed

property ', which is 31. December 2013 awarded pursuant to § 27 para. 1 (b).

h) of the Act, from 1. January 2014 exhibits in the balance sheet ", and (II). 11.

Tangible fixed assets intended for sale. "



7. The status of the balance sheet item "b. II. 8. Claims in respect of taxes and the like

"the reported at 31. December 2013 has an organizational part of the State,

that is the tax administrator from 1. January 2014, in the balance sheet items "b. II. 19.

Receivables from tax administration "to" b. II. 22. Other receivables from management

taxes ".



8. The status of the balance sheet item "b. II. 9. Receivables from shared taxes "on a reported basis

31. December 2013 shows from 1. January 2014 the organisational unit of the State

that is, the tax administrator in balance sheet items "b. II. 19. Accounts receivable from

the tax administration "to" b. II. 22. Other accounts receivable from tax administration ", and the other

the selected business units in the balance sheet item "b. II. 8. Accounts receivable from

přerozdělovaných taxes. "



9. The State of the balance sheet item "b. II. 11. The showdown with the institutions of social

Security and health insurance "reported to 31. December 2013 from

on January 1, 2014, recorded in the balance sheet items "b. II. 10. Social

"security, (B) (II). 11. Health insurance "or" (B). II. 12. Pension

savings ".



10. The status of the balance sheet items ' URD.III. 10. Advances received taxes "to" URD.III. 12.

Commitments from shared taxes "reported to 31. from 1 December 2013. January

2014 shows the balance sheet items "URD.III. 22. Advances received taxes "to

"URD.III 27. Other liabilities from the tax administration ".



11. The status of the balance sheet items "URD.III. 15. The showdown with the institutions of social

Security and health insurance "reported to 31. December 2013 from

on January 1, 2014, recorded in the balance sheet items ' URD.III. 12. Social

"security, URD.III 13. Health insurance "or" URD.III. 14. Pension

savings ".



12. The status of the balance sheet items "and (IV). 5. Long-term receivables from the Toolbox

co-financed from abroad "reported to 31. December 2014, down from 1.

January 2015, be shown in the balance sheet item "a. IV. 7. Mediation

long-term transfers "or" a. IV. 6. Long-term advance payments for

transfers "or" (B). II. 16. Receivables from individuals outside the selected Government

the institution of the "or" (B) (II). 17. Receivables from selected Central Government

institutions ".



13. The status of the balance sheet item "b. II. 27. Short-term receivables from the Toolbox

co-financed from abroad "reported to 31. December 2014, down from 1.

January 2015, be shown in the balance sheet items "b. II. 27. Short term provided

advances on transfers "or" b. II. 28. Mediation of short-term

transfers "or" (B). II. 16. Receivables from individuals outside the selected Government

the institution of the "or" (B) (II). 17. Receivables from selected Central Government

institutions ".



14. The State of the balance sheet items "URD.III. 34. Short-term prepayments received on

"the reported transfers to 31. December 2014, down from 1. January 2015, be recorded in the

balance sheet items "URD.III. 32. Short-term prepayments received the transfers "

or "URD.III. 33. Mediation of short-term transfers "or" URD.III. 18.

Liabilities to persons outside of selected government institutions "or" URD.III. 19. Commitments

to selected Central Government institutions ".



15. The status of the balance sheet items "D. II. 7. Long-term liabilities from the Toolbox

co-financed from abroad "reported to 31. December 2014, down from 1.

January 2015, be shown in the balance sheet items "D (II). 9. Mediation


long-term transfers "or" d. II. 8. Long-term advances received on the

transfers "or" URD.III. 18. Commitments to people outside the selected Government

the institution "or" URD.III. 19. Liabilities to selected Central Government

institutions ".



16. The status of the balance sheet items "D (II). 9. Long-term advances received on the

"the reported transfers to 31. December 2014, down from 1. January 2015, be recorded in the

balance sheet items "D (II). 8. Long-term received advances on transfers "or

"(D) (II). 9. Mediation of capital transfers "or" URD.III. 18.

Liabilities to persons outside of selected government institutions "or" URD.III. 19. Commitments

to selected Central Government institutions ".



17. The status of the balance sheet items "URD.III. 33. Short-term liabilities from the Toolbox

co-financed from abroad "reported to 31. December 2014, down from 1.

January 2015, be shown in the balance sheet items "URD.III. 32. The short received

advances on transfers "or" URD.III. 18. Commitments to people outside the selected

Government institutions "or" URD.III. 19. Liabilities to selected Central Government

institutions "or" URD.III. 33. Mediation of short-term transfers ".



18. The status of the profit and loss account item "URA.III. 1. The cost of the selected

the Central Government on transfers "reported to 31. December

2014 in the column "current accounting period" in the accounting period of the year 2015

recorded in the profit and loss account "URA.III. 1. The cost of the selected

the Central Government on transfers "or" URA.III. 3. The cost of

selected Central Government for pre-financing of transfers "

in the column "Past accounting period".



19. The status of the profit and loss account item "(B) (IV). 1. Yields of selected

Central Government transfers of "reported to 31. December 2014

in the column "current accounting period" in the accounting period of the year 2015 it shows

in the profit and loss account "(B) (IV). 1. Yields of selected Central

Government institutions of transfers "or" (B) (IV). 3. Yields of selected

the Central Government of the pre-financing of transfers "in the column

"Past accounting period".



20. the status of the item podrozvahy "P.V. 3. Short-term liabilities from

reason, whether free of charge use of foreign assets on the basis of other reason "

reported on 31 December. from 1 December 2013. January 2014 has a heading

podrozvahy "p. VI. 7. Short-term liabilities due to the use of

Foreign assets or taking other reasons ".



21. the status of the item "P.V. podrozvahy 4. Long-term contingent liabilities of the

reason, whether free of charge use of foreign assets on the basis of other reason "

reported on 31 December. from 1 December 2013. January 2014 has a heading

podrozvahy "p. VI. 8. Long-term liabilities due to the use of

Foreign assets or taking other reasons ".



22. the status of the item podrozvahy "P.V. 1. Short-term liabilities from

lease agreements "reported to 31. from 1 December 2013. January 2014

shows in the item podrozvahy ". VI. 1. Short-term liabilities from

operative leasing "or" p. VI. 3. Short-term liabilities from

financial leasing ".



23. the status of the item podrozvahy "P.V. 2. Long-term contingent liabilities of the

lease agreements "reported to 31. from 1 December 2013. January 2014

shows in the item podrozvahy ". VI. 2. Long-term contingent liabilities of the

operative leasing "or" P. VI. 4. Long-term contingent liabilities of the

financial leasing ".



Article. (III) Decree No. 301/2014 Sb.



Transitional provisions



1. the provisions of Decree No. 410/2009 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

1 January 2015 and later, unless otherwise stipulated.



2. the provisions of section 14, 55 and 66 of Decree No. 410/2009 Coll., in the version in force

from the date of entry into force of this Decree, the entity may use the

already in financial statements prepared as at 31 December 2005. 12.2014.



3. The State of the balance sheet item "b. II. 14. Other direct taxes "reported to 31.

December 2014, down from 1. January 2015, be shown in the balance sheet item "b. II. 14.

Other taxes, fees, and other similar financial performance ".



4. The State of the balance sheet item "b. II. 16. Other taxes and charges "reported to 31.

December 2014, down from 1. January 2015, be shown in the balance sheet item "b. II. 14.

Other taxes, fees, and other similar financial performance ".



5. The status of the balance sheet items "URD.III. 16. Other direct taxes "reported to 31.

December 2014, down from 1. January 2015 has a balance sheet item "URD.III. 16.

Other taxes, fees, and other similar financial performance ".



6. The status of the balance sheet items "URD.III. 18. Other taxes and charges "reported to 31.

December 2014, down from 1. January 2015 has a balance sheet item "URD.III. 16.

Other taxes, fees, and other similar financial performance ".



1) Article. 99 et seq. Constitutional Act No. 1/1993 Coll., the Constitution of the United

Republic, as amended.



Act No. 129/2000 Coll., on regions (regional establishment), as amended

regulations.



Act No. 128/2000 Coll., on municipalities (municipal establishment), as amended

regulations.



Act No. 133/2000 Coll., on the capital city of Prague, as subsequently amended

regulations.



2) § 49 to 53 of Act No. 128/2000 Coll., as amended.



3) Act No. 247/2000 Coll., on the promotion of regional development, as amended by

amended.



4) § 54 to 56 of Act No. 219/2000 Coll., on the Czech Republic and its assets

in legal relations, as amended.



section 27 et seq. Law No 250/2000 Coll. on budgetary rules of territorial

budgets, as amended.



5) Act No. 241/1992 Coll. on the State Fund of culture of the Czech Republic, in the

as amended.



Act No. 241/1992 Coll. on the State Fund of the Czech Republic for support and

development of Czech Cinematography, as amended.



Act No. 389/1991 Coll., on the State Environmental Fund, as amended by

amended.



Act No. 257/2000 Coll., on the State agricultural intervention fund, and

amendments to certain other laws (the law on the State farm

the intervention fund), as amended.



Act No. 211/2000 Coll., on the State Housing Development Fund and amending the Act

No. 171/1991 Coll., on the scope of the authorities of the United States in matters of transfers

the assets of the State on the other person and the national property Fund of Czech

Republic, as amended.



Act No. 104/2000 Coll. on the State Fund of transport infrastructure and the

Amendment of the Act No. 171/1991 Coll., on the scope of the authorities of the Czech Republic in

matters of transfers of assets to other persons and the national property Fund

The Czech Republic, as amended.



7) § 3 and 51 of Act No. 219/2000 Coll., as amended.



8) Decree No. 383/2009 Coll., on accounting records in the technical form

the selected business units and their transmission to the central system

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

accounting records (the technical Ordinance on the books).



10) Act No. 148/1998 Coll., on the protection of classified information, as

amended.



Act No. 154/1994 Coll., on the intelligence services of the Czech Republic, in the

as amended.



Act No. 412/2005 Coll., on the protection of classified information and security

eligibility, as amended.



11) for example, Act No. 211/2000 Coll., on the protection of industrial designs and

Amendment of the Act No. 527/1990 Coll., on inventions, industrial designs and

rationalization proposals, as amended, law No. 441/2003

Coll. on trademarks and amending Act No. 6/2002 Coll., on courts,

judges, lay judges and the State administration of courts and amending certain other

laws (the law on the courts and Judges Act), as subsequently amended,

(trademark law).



12) § 2 (2). 1 of Act No. 695/2004 Coll., on the terms of trading

greenhouse gas emission allowance trading and amending certain acts, in

amended by Act No. 212/2006 Sb.



13 for example, Act No.) 256/2000 SB., as amended by Act No. 128/2003 Coll.

Law No. 41/2004 Coll., Act No. 85/2004 Coll., Act No. 235/2004 Coll.,

Act No. 480/2004 Coll., regulation of the Government No. 244/2004 Coll., on the establishment of

detailed conditions for the application of levies in the milk and milk

products under the common organisation of the market in milk and milk products,

as amended by Decree-Law No. 517/2004 Coll. and Decree-Law No 196/2005

Coll., laying down certain conditions for the implementation of the premium rights on breeding

cows without market milk production, or for breeding ewes.



14) for example, Act No. 22/1997 Coll., on technical requirements for

products and amending and supplementing certain acts, as amended

regulations.



15) for example, Act No. 276/2001 Coll. on water supplies and sewerage Act for

public use and on amendments to certain acts (the Act on water supply and

sewerage Act), as amended, and other related

laws.



16) for example, Act No. 406/2000 Coll. on energy management, as

amended.



17 for example, Act No.) 289/1995 Coll., on forests, and amending and supplementing

Some laws (forest law), as amended.



18) for example, Act No. 254/2001 Coll. on waters and amending certain


acts (the Water Act), as amended.



19 for example, the Government order) No. 261/2007 Coll., on the announcement of the binding section

The plan of main river basins of the Czech Republic.



20) Act No. 183/2006 Coll., on zoning and the building code

(the building Act), as amended.



for example, § 23) 7 of Act No. 56/2001 Coll., on conditions for the operation of vehicles

on the road and on the amendment of the Act No. 168/1999 Coll., on insurance

liability for damage caused by operation of the vehicle and amending certain

related laws (law on liability insurance

the vehicle), as amended, section 16 of Act No. 76/2002 Coll., on

integrated pollution prevention and control, on the integrated registry

pollution and on amendments to certain acts (the Act on integrated prevention),

as amended, section 119 to 127 of Act No. 183/2006 Coll., on

as amended.



24) § 66a of Act No. 513/1991 Coll., the commercial code, as amended

regulations.



25) § 22 para. 5 of the Act No. 563/1991 Coll., on accounting, as amended by law

No 410/2010 Sb.



29) section 27 para. 2 (a). e) Law No 250/2000 Coll., as amended

regulations.



for example, law No 30) 458/2000 Coll., on conditions for business and performance

State administration in the energy sectors and on amendments to certain laws

(Energy Act), as amended by later regulations, and Act No. 276/2001

Coll., as amended.



31) for example Act No. 127/2005 Coll., on electronic communications and

changes to some related laws (Act on electronic

communications), as amended.



32), for example, Act No. 13/1997 Coll. on road traffic, as amended by

amended.



33) paragraph 6 of Act No. 337/1992 Coll., on real estate tax, as amended by

amended.



34) § 61 of the commercial code, as amended.



35) for example, Act No. 593/1992 Coll., on reserves for the findings of the base

income taxes, as amended.



36) European Parliament and Council Regulation (EU) No 549/of 21 December 2013.

may 2013 on the European system of national and regional accounts in the

Of the European Union.



37) Eg. Act No. 44/1988 Coll., on the protection and utilization of mineral resource

wealth (the top Act), as amended.