To The Implementation Of The Law On Accounting-For Entrepreneurs

Original Language Title: k provedení zákona o účetnictví - pro podnikatele

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=54043&nr=500~2F2002~20Sb.&ft=txt

500/2002 Coll.



The DECREE



of 6 December. November 2002,



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

accounting, as amended, for the accounting unit, which

are entrepreneurs relation system of double-entry accounting



Change: 472/2003 Coll.



Change: 397/2005 Sb.



Change: 397/2005 Coll. (part)



Change: 349/2007 Sb.



Change: 349/2007 Coll. (part)



Change: 469/2008 Sb.



Change: 419/2010 Sb.



Change: 413/2011 Sb.



Change: 467/2013 Sb.



Change: 293/2014 Sb.



The Ministry of Finance shall determine in accordance with § 37a paragraph. 1 for the implementation of section 4, paragraph 4.

2, section 14, paragraph. 1, § 18 paragraph. 4, section 22, paragraph. 3 and § 23 paragraph. 2 and 6 of the Act

No. 563/1991 Coll., on accounting, as amended by Act No. 492/2000 Coll. and act

No 353/2001 Coll. (hereinafter the "Act"):



PART THE FIRST



THE SUBJECT OF THE EDIT AND THE SCOPE OF THE



§ 1



This Decree incorporates the relevant provisions of the European Union "^ 1a) and

covers:



and the scope and method of compiling) the financial statements and a copy of the annual

the message; the arrangement, the labelling and the content definition of assets and

other assets, Payables and other liabilities in the financial statements; the arrangement,

labelling and the definition of costs, revenues and results in

the financial statements; the arrangement and the definition and content of explanatory

supplementary information in annex to the financial statements; the arrangement,

the labelling and the content of the consolidated financial statements;

methods of consolidation the financial statements and how to include the business units

in the consolidated entity;



(b) the arrangement and content definition) the cash flow statement and

an overview of changes in equity; reference the chart of accounts; accounting

the method; the method of transition from tax records according to the law governing the

income tax accounting;



(c)) on the acquisition of the costing method of the file material of movable things

a separate technical-economic determining;



(d) valuation method) in converting business corporation under the Act

governing the conversion of commercial companies and cooperatives (hereinafter referred to as "the law

about the transformations "), including the modifications carried out in the framework of the transformation business

Corporation on the date of registration in the commercial register with the effects from the applicable

day;



(e) the opening balance sheet) the Assembly method when converting a business corporation;



(f)) in a cross-border conversion or transfer of the business or

its parts, in particular the organizational folder or branch (hereinafter referred to as "business

race ");



(g)) method of valuation in the acquisition of more than one component of the asset transfer or

the transition, including the possibility of the use of the method of valuation under section 24, paragraph. 3

(a). and point 1) in the case of cross-border conversion, deposit, or sales

the business of race;



h) valuation of assets and liabilities in converting business corporations including

the time of accounting for the fair value.



§ 2



(1) this Ordinance shall apply to accounting units pursuant to § 1 (1). 2 (a). and)

and (b)), d) to (i)) and l) of the Act, with the exception of the entities referred to in

paragraph (2).



(2) from the business units referred to in paragraph 1 of this Decree

does not apply to the entity under section 19a of the Act, if a specific legal

Regulation ^ 1 c) provides otherwise, and the accounting units whose accounts

regulates the special legal regulation ^ 1 d). Furthermore, this Ordinance, with the exception of the

section 62, paragraph. 2 to 5, shall not apply to the entity under section 23a of the Act.



(3) business unit, which maintains the accounts in a simplified scale,



and adjustments) are, and only under specific legal provisions

regulations, ^) and, therefore, the provisions of § 16, 26, 31, 55 and 57

appropriately,



(b)) at its assets and liabilities at fair value in accordance with section 27 of the Act, with

the exception of the transformation of housing cooperatives, and not apply the provisions of § 14, § 39,

51 to 55, 58, 60 and 69, the extent to which governing the valuation of assets and

liabilities at fair value,



(c)) to be compiled in the simplified accounts for the range.



PART THE SECOND



THE FINANCIAL STATEMENTS



TITLE I OF THE



THE SCOPE AND METHOD OF COMPILING FINANCIAL STATEMENTS



§ 3



(1) the financial statements referred to in section 2 of the accounting unit includes a balance sheet

(balance sheet), statement of profit and loss, attachment, and may include an overview of the

the cash flow statement and statement of changes in equity.



(2) in the balance sheet are arranged assets and other assets, Payables and

other liabilities. The arrangement and marking of the items of the balance sheet shall be determined in

Annex No 1 to this notice.



(3) in the statement of profit and loss items are arranged in the costs and revenues and

the result of the management. The arrangement and marking of the items of the income statement and

losses shall be laid down in the annexes, no. 2 and no. 3 of this Decree.



(4) the Annex explains and supplements the information contained in the balance sheet and income statement

profit and loss account.



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

gives information about the increments (income) and departures (expenditure)

cash and cash equivalents in the breakdown of operating,

investment and financial activities during the accounting period.



(6) the statement of changes in equity is the breakdown of the item ".

Own capital "of the balance sheet and gives information on the arrangement of his

items that express the overall change in the accounting period.



(7) accounting unit compiled financial statements in accordance with § 18 paragraph. 3 of the law

in full or in a subset of the range. A simplified range

means the balance sheet to the extent referred to in section 4, paragraph 4. 8, profit and loss statement in the

scope according to § 4, paragraph 4. 9 and annex to the extent referred to in section 4, paragraph 4. 10.



section 3a



paid



§ 4



(1) in the balance sheet and in the profit and loss items in accordance with annexes 1,

No. 2 and no. 3 of this Decree shall be shown separately in the order indicated.

For more a more detailed breakdown of these items can be done on condition that the

retains the specified arrangement.



(2) the items of the balance sheet and the profit and loss account shall indicate the combination of

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

the name of the item; items can be broken down into subitems. Calculated items

indicate the signs "+" and "*".



(3) items of the balance sheet and the profit and loss account items that are in the front

identified by an Arabic numeral can be merged,



and if it's not significant) ^ 2) amount in relation to the obligations of the faithful and

fair subject of accounting and the financial situation of the Court

Unit, or



(b)) if their merger contributes to greater clarity ^ 2) information

and on condition that the merged items will be listed individually in the annex.



(4) in the balance sheet for the current financial period shall show the amount of assets under

the individual items of the unmodified adjustments and accumulated depreciation (gross)

the amount of the adjustments and accumulated depreciation to them, 9-ounce (correction) and above

assets, less accumulated depreciation and adjustments (net).



(5) each of the items of the balance sheet, the profit and loss account items and the

items overview about the changes in equity also contains information about the

the amount of the items listed for the immediately preceding financial year

(hereinafter referred to as the "past accounting period"). In the balance sheet, the amount of each

assets for the previous accounting period shows less valuation adjustments and

accumulated depreciation (net). In the event that the information provided for past and current

the accounting periods are not comparable, the information for the previous accounting

period with regard to materiality according to § 19 paragraph. 6 of the Act. Any modification of the

information for the previous accounting period, or leaving the incomparable

the information is justified in the annex.



(6) the items of the balance sheet and statement of profit and loss items in zero for the

past and current accounting period are excluded.



(7) business unit, which produces the obligation to keep accounts or

enters into liquidation in the current accounting period, and the business units in the

the decline of the State on the balance sheet instead of the information for the previous accounting period

the opening balance sheet information as of the date the obligations to keep records, or on the date of

entry into liquidation or the date of effectiveness of the bankruptcy decision. In

the profit and loss account information for the previous accounting period.

This rule shall also apply in the case of distribution and may be used

in the case of a merger, as well as in other cases, when the cost of

getting the information for the previous accounting period are disproportionate to its importance.



(8) the balance sheet in a simplified range includes only items marked

in capital letters of Latin alphabet and Roman numerals, except

the items "A.V. 1. Profit or loss for the current period/+-/' and

"A.V. 2. Decided to advance on payment profit share/-/".



(9) the profit and loss account in a simplified range includes only the

items marked in capital letters of Latin alphabet and Roman numerals

and calculated items.



(10) the financial units which have accounts in a simplified scale

under section 13a of the Act, and the other business units that may, pursuant to section 18 of the

paragraph. 3 of the Act to draw up financial statements in a simplified scale,

compiled at least to the extent of the attachment content definition under section 39

paragraph. 1 to 10.



(11) the financial statements shall be drawn up in the Czech currency and monetary units

the individual items to be reported in whole thousands Czk. The accounting unit with

the amount of total assets (net) 10 billion Czk and higher may show
individual items in CZK million; This fact must be

listed in all parts of the financial statements. The Item "TOTAL ASSETS"

(net) and "TOTAL LIABILITIES" should be equal. The Entry "* Result

profit for the accounting period "referred to in the statement of profit and loss must

equal to the item "and in 1. Result for the current period "

referred to in the balance sheet.



TITLE II



DEFINITION OF THE CONTENT OF CERTAIN BALANCE SHEET ITEMS



§ 5



Receivables for subscribed capital



The entry "and. Subscribed Capital" includes claims

for subscribers and associates business corporation resulting from the obligation to

to repay the deposit to the capital and subscribed shares outstanding.



§ 6



Intangible fixed assets



(1) the entry "B.I. intangible fixed assets" includes in particular

formation expenses, intangible results of research and development, software,

valuable rights and goodwill with the period of application of more than one year, and

from the amount of the award specified accounting unit, with the exception of goodwill, and when

compliance with the conditions laid down hereinafter and in compliance with the obligations laid down

the law, in particular respect for the principle of relevance and faithful and

fair view of the assets. It also contains the emission allowances and

the preferential limits. Expiry date, means the period for which it is

assets for current or uchovatelný for further action

or it can serve as a basis or part of upgradeable or other

procedures and solutions including authentication of intangible results.



(2) intangible fixed assets further considers the technical

evaluation of intangible fixed assets, from the amount of the award

the designated entity for reporting individual fixed

property in the item "B.I. intangible fixed assets" referred to in paragraph 1

the first sentence:



and the accounting and) depreciation is the purchaser entitled to exploitation rights

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



(b)) small intangible assets, which means the asset folder

listed in paragraph 1, if they have a shelf life of more than one

year and the accounting unit is does not show in the item "B.I. intangible fixed

assets, "but in the cost.



(3) in accordance with paragraph 1 are



zřizovacími summary of expenses) costs incurred in establishing the accounting

drive to the time it arose, in particular judicial and administrative fees

expenditure on missions, brokerage and consulting

services, rents and rents. Formation expenses are amortized for a maximum

period of five years. Zřizovacími expenditure not incurred on the acquisition of

fixed assets and inventory, or representation expenses related to

the transformation of business corporations or cooperatives,



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

software, that are either created their own trading activities

them and or acquired from other persons,



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

ownership, results of intellectual creative activity and the rights provided for in the specific

the legislation of the ^ 5) under the conditions laid down in point (a) (b)),



d) goodwill for the purposes of this Decree, the positive or negative difference between the

valuation of commercial plant acquired by transfer or gradient for remuneration,

deposit or the valuation of assets and liabilities in the context of the transformation business

corporations, and the sum of its individual components přeceněných property

reduced the debts taken over. Goodwill acquired not later than

up to 60 months from the acquisition of a commercial plant in the costs, in the case of conversion

business corporations are depreciated into costs, this goodwill from the applicable

the date of conversion. Negative goodwill is depreciated evenly, not later than 60

months from the acquisition of a commercial plant to income, in the case of conversion

business corporation with this goodwill to income since depreciated

the date of conversion. An entity may decide the time of depreciation

goodwill or negative goodwill more than 60 months; This fact

the accounting unit of the reasons in the annex to the financial statements. About the possible

subsequent change in the purchase price of the business value is adjusted ex works

goodwill or negative goodwill, and this without changing the period of depreciation,



(e) on the emissions trading scheme), regardless of the amount of the awards:



1. allowances for greenhouse gas emissions and allowances ^ 5a) on emissions

caused by aviation ^ 5a)



2. emission reduction units and certified emission reductions from the project

activities ^ 5a)



3. units of assigned amount ^ 5a)



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

milk ^ 5b), individual production quotas ^ 5b) and the individual limit

premium rights ^ 5b) regardless of the amount of the award; the first holder of the ^ 5b)

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

replacement cost nepřevýšily its significance.



(4) Case arising from the acquisition of intangible fixed assets,

in particular, prototypes, models and samples if they are not excluded, for example, from the

reason of the sale or disposal, in case further use in the custom

activities shall be entered in the relevant securities account. In the case of the variant

the procedure for acquisition of intangible fixed assets or its parts

they are part of the valuation of intangible fixed assets all the variant

the solution.



(5) the entry "B.I. 6. Other intangible fixed assets "includes

intangible fixed assets nevykazovaný in other items

intangible assets in particular, emission allowances and

the preferential limits.



(6) the entry "B.I. 7. Long-term intangible property "includes

acquisition of intangible fixed assets for the acquisition of the

putting in a State eligible to use.



(7) the entry "B.I. 8. Prepayments for intangible fixed assets "

contains short-and long-term backup and závdavky provided on

acquisition of intangible fixed assets.



(8) the long-term intangible assets are becoming acquired assets referred to

in a State that is eligible to use, which means the completion of the procured

assets and fulfilling the functions and duties provided for by the

the rules for its use. Similarly, in the case of technical

the appreciation.



(9) in particular, are not a long-term intangible asset valuations,

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

certification of the quality system ^ 5 c) and software for the management of technology or

for devices that cannot work without this software. Additionally, you may

the accounting unit decide that long-term intangible assets are not

in particular, technical audits ^ 5 d) and energy audits ^ 5e), forest

economic plans ^ 5f) and river basin management plans ^ 5 g).



section 7 of the



Long-term tangible assets



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

the award, if they are not goods (§ 9 (5)). This item does not contain

parts of the land, which are amortized and recorded as assets or

his part in the item "(B). II. 2. Construction of the "," (B) (II). 4. Production units

permanent crops "and" (B) (II). 6. Other tangible fixed assets "under the

paragraph 6 (a)).



(2) the heading "(B). II. 2. The construction of "contains, regardless of the amount of the award and the duration of

the applicability of the



and construction) ^ 6) including buildings, workings and mining buildings beneath the surface,

water works and other construction works according to specific legislation, ^ 7)



(b)) the right, if the construction is not goods (§ 9 (5)),



(c) developing new) quarries, sand pits and hlinišť,



(d)), unless the specific technical reclamation legislation does not provide for

otherwise,



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

common parts of immovable things, paragraph 1 shall apply mutatis mutandis.



(3) the heading "(B) (II). 3. Separate tangible movable assets and sets of material

movable property "includes



and articles of precious metals), regardless of the amount of the award,



(b)) separate material movables and sets of tangible movable property, the

a separate technical-economic determining with longer expiry date,

than one year and the amount of awards designated by the entity, and

compliance with the obligations laid down by the law, in particular respect for the principle of

relevance and faithful and fair view of the assets. Separate material

tangible movable assets and sets of movable assets to a separate

technical-economic by specifying the time of application of more than one year

in the heading "(B) (II). 3. Separate tangible movable assets and files

tangible movable assets "shall be construed as a small tangible assets, which

business unit accounted for as inventory.



(4) the item "(B) (II). 4. Perennial crops "includes



and fruit trees) or fruit bushes planted on a contiguous parcel of

area above 0.25 hectares in the density of at least 90 trees or shrubs on the 1000 1

hectare,



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



(5) the item "(B). II. 5. Adult animals and their group "contains adult

animals and their group (for example, herd, Flock), with the times

of application of more than one year and the amount of the valuation of designated accounting

the unit, in compliance with the obligations laid down by the law, in particular

respect for the principle of relevance and faithful and honest views

the asset. About adult animals and their groups with the period of application of the

more than one year not included in the item "(B). II. 5. Adult animals and
their group "as is posted on the stocks.



(6) the item "(B) (II). 6. Other tangible fixed assets "includes without

regardless of the amount of the award



and) bearing non-reserved mineral or parts purchased or acquired

as part of the injection site after 1. January 1997 in the range defined by the

Geological Survey and the conditions provided for in § 56 paragraph. 2 (a). (d)) and

paragraph. 4,



(b)) works of art, which are not part of the construction, collections, movable cultural

monuments, ^ 9) objects of cultural value ^ 10) and the similar tangible movables

provided for by specific legislation, or ^ 11) files



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

are not reported as part of the valuation of the item "(B). II. 2. The construction "or

as part of the awards under the item headed "Supplies".



(7) the item "(B). II. 2. The construction "and item" (B) (II). 3. Separate material

tangible movable assets and sets of movable assets "also includes technical

evaluation, and that since the above awards provided for in § 47 odst. 4:



and assets referred to in section), 28 paragraph. 5 of the Act,



(b)) small tangible assets.



(8) the item "(B). II. 7. Tangible fixed assets "includes

acquisition of tangible fixed assets for the acquisition to placing

in a State that is eligible to use.



(9) the item "(B) (II). 8. Prepayments for tangible fixed assets "

contains short-and long-term backup and závdavky provided on

acquisition of tangible fixed assets.



(10) the item "b. II. 9. Valuation difference to acquired property "includes

positive (active) or negative (passive) the difference between the valuation of the business

plant acquired by transfer or gradient for a fee, deposit or

the valuation of assets and liabilities in the context of the transformation of business corporations and summary

the valuation of the assets of its individual components in accounting units

the seller, inserting, or being distributed through the divestment of

reduced the debts taken over. Active valuation difference to acquired property

acquired 180 months from the acquisition of a commercial plant to

the cost, in the case of the conversion of business corporations, this valuation difference

to the acquired assets depreciated to costs from the vesting date of conversion.

Passive valuation difference on acquired assets are depreciated equally 180

months from the acquisition of a commercial plant to income, in the case of conversion

business corporations the valuation difference to acquired property

depreciated to revenues from the vesting date of conversion. If you are not part of the

acquired the property, which is made up of the value of the assets, with a difference

the applicability of more than 15 years, an entity may decide about the time

Active or passive value depreciation difference less than 180

months; This fact justifies the accounting unit in the annex in the

accounts. Neodepsaná part of the active or passive adjustments to

acquired assets to write off a lump sum when you dispose of the last folder

intangible or tangible assets. Of any subsequent

change the purchase price of the commercial plant is adjusted the value of active or

passive adjustments to acquired assets, and this without changing the time

depreciation.



(11) the long-term tangible asset become acquired the matters referred to in

the State is eligible to use, which means the completion of the stuff and meet the

the technical functions and responsibilities established by law

provisions for the use of ^ 12) (eligibility for operation). Similarly

in the case of the technical evaluation. This provision shall not apply in the

If the acquired things that before were listed in the State

eligible to use and do not require installation of the acquirer.



§ 8



Long-term financial assets



(1) the item "URB.III. 3. Other long-term securities and shares "

contains, in particular, shares that do not represent the proportion of individuals in controlled

or share in the business units under significant influence, ^ 12b) debt

securities for which the entity has the intention and ability to hold them in

maturity, and other long-term securities, for which the rule in

the time of acquisition of the business unit's intention is not known. Debt a valuable

paper for the purposes of this Ordinance, means the security of a credit nature,

for example, a bond with a fixed interest rate bond interest rate is

yield determined by the difference between the nominal value and the lower emission

rate of Exchange, and promissory note.



(2) the item ' URB.III. 4. Leases and loans-controlled or controlling

person, substantial influence "contains in particular provided a long-term lease

and loans-controlled parties and accounting units with substantial influence,

granted long-term leases and loans between the controlled persons and

accounting units under significant influence and provided long-term

leases and loans to enable people and business units applying

significant influence.



(3) the item "URB.III. 5. Other long-term financial assets "includes

in particular, provided long-term leases and loans, if they are not shown in the

the item "URB.III. 4. Leases and loans-controlled or controlling person

significant influence ", and the precious metals and stones, or articles of precious metal

and the stones, if they are not reported under the heading "(B). II. Tangible fixed

the property "or" C.I. inventory ".



(4) the entry ' URB.III. 7. Advance payments for long-term financial assets "

contains short-and long-term backup and závdavky provided on

acquisition of fixed financial assets.



§ 9



Stocks



(1) an entry headed "1. "In particular, the material contains



and raw material, that is) the base material, which, in the manufacturing process

pass fully or in part to the product and shall constitute its essence,



b) auxiliary substances that pass directly to the product, do not constitute, however,

its essence, for example, nail products,



(c)), which is a substance needed for ensuring the operations of the business unit

for example, lubricants, fuel, detergents,



d) spare parts, including spare parts intended for the exchange of components,



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

property or goods,



(f)) other movables with expiry date one year and shorter without

regardless of the amount of the award,



g) separate tangible movable assets and sets of tangible movable assets with

period of application of more than one year, in the item "(B) (II). 3.

Separate tangible movable assets and sets of movable assets tangible ",

considered minor tangible assets for which the accounting unit

as for stocks,



h) experimental animals ^ 12 c).



(2) an entry headed "2. Work-in-progress and semi-finished products "includes



and) products that have passed one or more of the production level and

they are not material, but are not yet the finished product; This appropriation

also includes work in activities which do not arise from material

products,



(b)) separately registered products, that is, that have not undergone the preparations

all the production stage and will be completed or assembled into finished

other products in the production process of the accounting unit.



(3) an entry headed "3. Products "includes things of our own production intended for

sale or consumption within the business units.



(4) the entry "C.I. 4. Young and other animals and their group "contains the

animals and their groups, including animals for slaughter ^ 12d), which are not

reported in item "(B). II. 5. Adult animals and their group ",

Headed "1. Material "and" C.I. 5. The item ".



(5) an entry headed "5. Of goods "includes movable and the animals acquired for

sale, if an entity with these things and animals

trades. The entry contains the products of own production, which were

activated and passed into the custom shops, and the custom of breeding animals,

which has been raised and are intended to be sold with the exception of the

animals for slaughter ^ 12d). The item also contains real things, that the Court of

Unit, the object of which is the purchase and sale of immovable property,

purchases for the purpose of sale and is not used rent and does not

technical improvement on them.



(6) an entry headed "6. Advance payments for inventory "includes short-and

long-term prepayments and závdavky provided for the acquisition of inventory.



(7) the stock is charged continuously or periodically in the way and manner

(B) the manner of and. in the course of the accounting period, charged with using accounts in the

chart of class 1. In the method (B) is in the chart of class 1 Stocks charged to

the end of the balance sheet date on the basis of the status of the stocks, according to the evidence on the stocks.

Method (B) can the accounting unit used only in the event that shall ensure

conclusive evidence of stocks so that they will be able to demonstrate the

during the accounting period the status of stocks, including the valuation of these stocks under the

the law.



§ 10



Long-term receivables



(1) the item "c. II. Long-term receivables "includes claims which

the time to which the financial statements are drawn up, have a maturity

more than one year, and a deferred tax receivable.



(2) the item "C. Ii.1. Trade receivables "includes all

the business units, in particular the trade receivables.



(3) the item "c. II. 2. Accounts receivable-controlled or controlling person "

contains claims for the controlled persons controlled by persons and for

the controlling entities, with the exception of the claims reported in other

entries.



(4) the item "c. II. 3. Receivables-substantial influence "includes claims
for accounting units under significant influence, between business units

Associates and receivables accounting units under substantial

the influence for the accounting units with substantial influence applied, with the exception of

the claims reported in the other items.



(5) the entry "c. II. 4. Receivables to partners "includes in particular

receivables to partners business corporations and partners associated in the

the company, with the exception of the claims reported in the other items.

Contains, in particular, the claim in the amount of the prescribed payment of losses and

receivables to partners associated in the company.



(6) the entry "c. II. 5. Long-term prepayments made "contains all

the business units provided long-term backup and závdavky, with the exception of the

backups and závdavků reported in items "B.I. 8. Advance payments for

intangible fixed assets "," (B) (II). 8. Prepayments on long-term

tangible assets "," URB.III. 7. Prepayments on long-term financial

the property "," c. i. 6. Advance payments for inventory "and" URC.III. 7. Short-term

advance payments ".



(7) (C) (II). 6. Estimated receivables amounts receivable

laid down, for example, under the treaties, in which the expected maturity of the longer

than one year, which are not accompanied by all necessary documents, and

Therefore, the exact amount is not known.



(8) the item "c. II. 7. Other receivables "includes all of the accounting

units in particular long-term receivables, receivables from employees

the sale of the business establishment, receivables from leasing commercial plant,

the purchased put option, the Receivables in respect of compensation and damages and shortages of the long-term

the claims of the issued bonds.



§ 11



Short-term receivables



(1) the item "URC.III. Short-term receivables "includes claims which

the time to which the financial statements are drawn up, have a maturity

one year or less.



(2) the definition of the Content of individual items of short-term receivables in

"URC.III. 1. Trade receivables "to" URC.III. 4.

Receivables to partners "," URC.III. 7. Short-term prepayments made "and

"URC.III. 8. Estimated receivables "is similar to the definition of content-related

long-term receivables in the item "C. Ii.1. Accounts receivable from trade

relations "to" c. II. 4. Receivables to partners "," (C). II. 5. Long-term

advance payments "and" (C) (II). 6. Estimated receivables "with variations

referred to in paragraphs 3, 4 and 5.



(3) the item "URC.III. 2. Accounts receivable-controlled or controlling person "

contains titles listed under the heading "c. II. 2. Accounts receivable-

controlling entity "in particular provided the lease and loans.



(4) the entry ' URC.III. 3. Receivables-substantial influence "includes, in addition to

titles are listed under the heading "c. II. 3. Receivables-substantial influence "

in particular, granted leases and loans.



(5) the entry ' URC.III. 4. Receivables to partners "includes, in addition to titles

referred to under the heading "c. II. 4. Receivables to partners "in particular

short-term lease partners business Corporation and the transfer of costs and

the proceeds between the partners associated in the company.



(6) the entry "URC.III. 6. State – tax receivables ' includes in particular

receivables arising from direct and indirect taxes and tax paid

backups. If a business unit under section 16(1). 3 posts the provision for tax

of the revenue, gives the item "URC.III. 6. State-tax receivables "in the

of the total amount, but reduced by the estimated tax to the amount paid by the

prepaid income tax. The entity shall describe this fact in the annex

in the financial statements.



(7) the item ' URC.III. 9. Other receivables "includes, in addition to titles listed

under the heading "c. II. 7. Other receivables ", in particular the claims of depositors

the title of the deposit until the registration in the commercial register and provided

leases and loans, with the exception of leases and loans reported in items

"URC.III. 2. Accounts receivable-controlled or controlling person "," URC.III. 3.

Receivables-substantial influence "and" URC.III. 4. Receivables to partners ".



§ 12



Short-term financial assets



(1) the heading "(C) (IV). 1. Money "contains, in particular, the money in the cash register and

securities or cash on the way related to this item.



(2) the item "C. IV. 2. Bank accounts "includes balances of cash

the funds in the accounts, in particular in banks or credit unions

cooperatives, or money on the way related to this item. If

the Bank or savings and loan cooperative allows the end of the

balance sheet date recorded on the account passive balance of funds,

This is the balance of the content item "(B) (IV). 2. Short-term bank

loans ".



(3) the item "C. IV. 3. Short-term securities and shares "includes in particular

securities for which the entity has designated to trade in order to

to achieve the profit from price differences in the short term, not more than

twelve months, debt securities issued with maturity of one year or less,

for which the entity has the intention and ability to hold to maturity, and is

other short-term securities and investments, for which the rule at the time of

the acquisition of the business unit's intention is not known. Show here i purchased

warrants.



§ 12a



paid



section 13



Accruals in the assets of the balance sheet



(1) the entry "D.I. time resolution" contains the titles of accruals,

that have active balance. Consideration for accounting and reporting

accrual accounting cases is the fact that they are at the moment

their posting at the same time aware of their purpose (substantive delimitation), amount and

the period to which they relate.



(2) the entry "D.I. 1. Accrued expenses "includes expenses that are

cover the cost of the next accounting period.



(3) the item "D.I. 2. Complex deferred expenses "includes

items that relate to the cost of the next accounting period and that

collectively, apply for that purpose.



(4) the entry "D.I. 3. Accrued income "includes the amount of the financial

the Unit received, which are related to the time and current yields

accounting period and are not charged directly to the accounts receivable.



§ 14



The capital of the



(1) the entry "A.I. 1. The capital "includes a registered capital

business corporations, registered and unregistered the tribal capital of the State

enterprises, capital business corporations compulsory nezapisovaný.

This item also contains the difference between the property of natural persons designated by the

to business and debts arising from the business, taking into account the accounting for

real values in the appropriate entry in equity.



(2) the entry "A.I. 3. Changes in share capital "includes changes

the capital reported respective business corporations before the

registration of changes of the share capital in the commercial register.



§ 14a



Capital funds



(1) the heading "a. II. 4. Valuation differences from the revaluation upon transformation

business corporations "contains the differences between the valuation of assets and liabilities

in the accounts of the company the accounting unit or part of a business unit

distributed by splitting and the valuation of assets in the transformation of business corporation

According to the law of transformation at the balance sheet date for the awards. For the purposes of this

the Decree of the balance sheet date for the awards means the day on which the

prepared financial statements are used for valuation expert for the

the project of the conversion of business corporations.



(2) the heading "a. II. 5. Differences from the transformation of corporations "contains

differences from the balance sheet of operations arising from, for example, by excluding mutual

any claims and obligations or differences arising from, for example,

the exclusion of the assets and liabilities, which are in accordance with the decree and the law

do not show. This item does not include differences of balance sheet operations

that are related to changes in equity according to specific

the legislation.



(3) the heading "a. II. 6. Differences of appreciation in the transformation of business

corporations "contains the assets and liabilities reported in the financial

accounts used for the valuation of assets for business transformation project

Corporation valuation differences relating to leaks, this

assets and liabilities in the period from the day following the balance sheet date for

Awards to vesting date.



§ 15



Funds from profit



The Entry "URA.III. Funds created from profit "includes funds generated in particular by

Business Corporations Act, the articles of Association, the social contract,

the memorandum, memorandum or pursuant to the law on the

the State of the business.



§ 15a



Result of previous years



The entry ". IV. 3. Another result of past years "contains

differences from changes in accounting methods, and part of the deferred taxes pursuant to section 59 paragraph. 6.

It also contains the fixes as a result of improper posting or granted through waiving of

costs and revenue in the past financial years, where significant.

The entity shall describe the use of the items "and (IV). 3. Other result

previous years "in the annex to the financial statements.



section 16 of the



Reserve



(1) the entry "B.I. reserves", contains reserves under special laws

^ 13) regulations, the provision for pensions and similar obligations, provision for tax

earnings and other reserves.



(2) the entry "B.I. 2. Provision for pensions and similar obligations "is recorded,

If the accounting entity creates this reserve on the basis of the obligations

pay employees pensions or similar perks saved her contract

or the law.
(3) provision for income tax is recognised in the case where the moment

financial statements preceding the moment of proper quantification of the tax and

posted in the amount of estimated tax. The entity shall indicate the item

"B.I. 3. The provision for income tax "in the amount of reserve reduced by

paid the advance on income tax, if these advances are less than

estimated tax. If these advances are higher than or equal to

estimated tax accounting unit "B.I. 3. Provision for tax

revenue "does not.



(4) the entry "B.I. 4. Other provisions "includes, in particular, on reserve

guarantee repairs and the provision for restructuring, which can be used to create and

draw only costs essential to the implementation of the programme

the restructuring, which is unrelated to the ongoing activities of the Court

unit.



§ 17



Long-term liabilities



(1) the heading "(B). II. Long-term debt "includes debts in time,

to which the financial statements are drawn up, have a maturity of more than

one year, and the deferred tax debt.



(2) the heading "(B) II 1. Trade payables "includes all

the business units of the business relations, in particular, debt, debts resulting from

the Bills, which has to be paid.



(3) the heading "(B). II. 2. The commitments-controlled or controlling person "includes

the debts of the controlled persons, between the controlled and controlling persons

persons who are not included in other items. Contains, in particular,

the debts of the long-term leases and loans.



(4) the item "(B) (II). 3. Liabilities-substantial influence "includes debts to the financial

units with substantial influence, between accounting units under

significant influence and the debts of the business units under the significant influence of the

business units exercising significant influence. Contains, in particular, debt

long-term leases and loans.



(5) the item "(B) (II). 4. Liabilities towards partners "includes in particular

the long-term debts of the leases provided partners

corporations and debts to partners associated in the company.



(6) the item "(B) (II). 6. Issued bonds "contains the issuer's debt from the title

issued bonds after the deduction of own bonds.



(7) the item "(B) (II). 8. Passive assumed accounts "includes the amount of debt

laid down, for example, under the treaties, in which the expected maturity of the longer

than one year, which are not accompanied by all necessary documents, and

Therefore, the exact amount is not known.



(8) the item "b. II. 9. Other obligations "contains all the business units

in particular, the long-term debt of the commercial farming of the plant, the debts from the purchase of

commercial plant and sold the option. It also contains the debts arising from

received leases, with the exception of debt reported in the item "(B). II. 2.

The commitments-controlled or controlling person "," (B) (II). 3. Liabilities-substantial

the effect of "and" (B) (II). 4. Liabilities towards partners ".



section 18



Short-term liabilities



(1) the item "URB.III. Short-term Payables "includes debts in the

the time to which the financial statements are drawn up, have a maturity

one year or less.



(2) the content of short-term liabilities "URB.III. 1. The obligations of the

business relations "to" URB.III. 3. Liabilities-substantial influence "," URB.III. 9.

Issued bonds "and" URB.III. 10. Passive assumed accounts "is similar to

definition of the content-related items of long-term liabilities b. II. "1. The obligations of the

business relations "and" (B) (II). 3. Liabilities-substantial influence "," (B) (II). 6.

Issued bonds "and" (B) (II). 8. Passive assumed accounts ".



(3) the item ' URB.III. 4. Liabilities towards partners "contains similar titles

as item "b. II. 4. Payables to partners and in particular the "debts to

shareholders of the business Corporation in the amount of their share of the profits, debt to

shareholders in companies with limited liability and komanditistům

limited partnerships and the members of the cooperatives of dependent work, the debts of the

the subscribed shares and outstanding deposits and debts to shareholders convened

in the company.



(4) the entry "URB.III. 5. Payables to employees "includes all of the accounting

units, in particular debt from labor relations to employees,

where appropriate, other natural persons, with the exception of debt to partners in the

limited liability companies and limited partnerships komanditistům

the company and the members of the cooperatives from dependent activities.



(5) the entry "URB.III. 6. Payables to social security and health

insurance "contains all the business units of social debt

Security and health insurance as in the statutory amount, and

voluntary compliance.



§ 19



Accruals in liabilities



(1) an entry headed "accruals" contains the titles of accruals,

that have a passive balance. Consideration for accounting and reporting

accrual accounting cases is the fact that they are at the moment

their posting at the same time aware of their purpose (substantive delimitation), amount and

the period to which they relate.



(2) an entry headed "1. Accrued expenses "includes costs that

are related to the current accounting period, but expenditure on them has not yet been

effected.



(3) an entry headed "2. Deferred income "includes income

factually belongs to revenue in the next accounting periods.



TITLE III



DEFINITION OF THE CONTENT OF CERTAIN ITEMS IN THE PROFIT AND LOSS



section 20



Trading margin



(1) the item "+ margin business" contains the difference from the charged sales

the sale of goods and the cost of goods sold.



(2) the heading "a. cost of goods sold" includes

the purchase price or replacement cost of goods sold,

přeúčtovanou from the appropriate account posting groups 13.



section 21



The performances



The Entry "II. The performances of "contains



and) sales of own products and services,



(b)) change in stocks of own production, it is a work in progress,

preparations, the products and the young and other animals and their groups; This

an item can have a negative value, the



c) activation, this item is the value of capitalised particularly on

stocks and long-term intangible and tangible assets created by own

activities.



section 22



Services



The item "(B). 2. The service "includes, in particular the cost of repairs and maintenance,

travel costs, representation costs, rent and cost of acquisition

small intangible assets.



section 23



The added value of



The entry "+ added value" contains the sum of the item "+ margin business"

and the difference between the items "II. The performances of "and" (B) the power consumption.



section 24



Personal costs



"(C). the personal costs" includes the cost of wages, including income

Associates business Corporation of dependent work, the remuneration of members of the institutions

Business Corporation, the cost of social security and of health

third party insurance and the other social costs and legal and other,

including social costs, of the natural person.



§ 24a



paid



§ 25



Taxes and fees



The entry "d. taxes and charges" includes all taxes and fees

posted by the entity as a cost, with the exception of income tax.



section 26



Change in reserves and provisions relating to operating activities and complex

the costs accrued



The entry "g. change in reserves and provisions relating to operating activities and

complex deferred costs "includes the difference between the final and

the initial state of the reserves, provisions and the cost of the complex

the next period; This item may also have a negative value.



section 27 of the



Other operating income



The Entry "IV. Other operating income "includes in particular the contractual penalties and

interest, the proceeds of the assigned receivables and the proceeds from the

written-off receivables, inventory differences, subsidies to cover the costs

or to cover other economic injury ^ 13a) and claims that are not

listed under the heading "XIII. Extraordinary income ".



section 28



Other operating costs



The entry "H." other operating costs "includes in particular provided gifts,

contractual penalties and default interest, other fines and penalties, the depreciation

accounts receivable, insurance premiums relating to operating activities, investment

differences, and damages in the operational area. The damage in this case means

physical depreciation, it is unrecoverable damage or destruction,

intangible and tangible fixed assets and inventory, and from the objective

and subjective causes. Also includes the consumption of preferential limits,

that cannot be depreciated according to time or performance and consumption allowances on the

emissions and their number in the registry for trading with the

trading ^ 13 c). Consumption allowances is recognised, regardless of their

the subsequent disposal ^ 13b).



section 28a



paid



section 29



Revenues from long-term financial assets



The Entry "VII. Revenues from long-term financial assets "includes

in particular, the profit shares, interest income on debt securities in

kind and time context, for bonds with a fixed interest rate

held to maturity the difference between the acquisition cost without coupon and

the nominal value of the bond in a time context, for

bonds whose interest rate is determined by the difference between the nominal

value and lower emission rate, the difference between the purchase price and the

the nominal value.



section 30



Costs of financial assets



The entry "to. Costs of financial assets" includes, for example, for

bonds with a fixed interest rate of held to maturity the difference between the

cost without coupon and the nominal value and the time
the context.



section 31



Change in reserves and provisions relating to financial



The entry "m. change in reserves and provisions in the financial area"

contains the difference between the final and initial status of reserves and provisions

items in the financial area; This item may also have a negative value.



§ 32



Interest income, interest expense



The entry "x. interest income" and "n. interest expense includes

the interest reported in g/l and time context; to the appropriate items

include the interest which have not been included in the Bill, in particular, banks or

savings and credit cooperatives.



section 33



Other financial income



The Entry "XI. Other financial income "includes, in particular, foreign exchange gains and

claims for refunds on financial deficits and shortages of the asset.



§ 34



Other financial costs



The entry "on the other financial costs" includes, in particular, exchange rate losses,

deficits, deficits and damage to the financial assets and the fees related to the

the leadership of the accounts, in particular for banks or credit unions.



section 35



Extraordinary income



The Entry "XIII. Extraordinary income "includes income from operations completely

extraordinary from the ordinary activities of the entity, as well as income from

incidents occurring at random.



section 36



Extraordinary costs



The entry "r. extraordinary expenses" includes costs of operations completely

extraordinary from the ordinary activities of the entity, as well as costs

from events occurring at random.



§ 37



The transfer of a share of the profit or loss to partners



The entry "t. share Conversion results partners" includes

be entitled to share in the profits or losses of the repayment obligation to shareholders

public company and komplementářům company limited.



section 38



Profit and loss statement in the special-purpose breakdown



The cost of the item and the cost of sales, ".", "(B). distribution costs" and "(C).

Administrative expenses include the cost of operating "activity broken down by

function. Definition of "content item (IV). Proceeds from long-term financial

the property "," f. costs of financial assets "," h. change in reserves and

adjustments in the financial area "," VII. Interest income "," I.

Interest expense "," VIII. Other financial income "," j. other financial

the cost "," X. extraordinary income "," m. ", and" extraordinary costs of Conversion.

share of results of associates "is a similar content-related

the definition of "VII. Revenues from long-term financial assets ",".

Costs of financial assets "," m. change in reserves and provisions

items in the financial area, "" x. interest income "," n.

interest "," XI. Other financial income "," on the other financial costs ",

"XIII. extraordinary income", "r. extraordinary expenses" and "share of the Conversion of the T.

the result of the management partners ".



§ 38a



The results of the management



(1) the heading "operating profit"



and) in the profit and loss account-expenses takes into account items "I.

Revenues from sale of goods "to" I. "the transfer of operating expenses,



(b)) in the statement of profit and loss-special-purpose breakdown takes into account items "as well.

Revenues from sale of products, goods and services "to" other operating costs ".



(2) the item "financial result"



and) in the profit and loss-takes into account the item "expenses VI.

Revenues from sale of securities and shares "to" p. transfer of financial

the cost ",



(b)) in the statement of profit and loss-special-purpose breakdown takes into account item III.

Revenues from sale of securities and shares "to" the transfer of the financial

the cost ".



(3) the item "** profit or loss from ordinary activities"



and) in the profit and loss account-expenses is the sum of the items '

The operating result "and" financial result "

reduced by the entry "q. income tax on ordinary activities",



(b)) in the statement of profit and loss-special-purpose breakdown is the sum of the items '

The operating result "and" financial result "

reduced by the item "l. income tax on ordinary activities".



(4) the item "Extraordinary result"



and) in the profit and loss account-expenses is the difference of the item

"XIII. extraordinary income" and the sum of the items ' r. extraordinary expenses "and" S.

Income tax on extraordinary activities ",



(b)) in the statement of profit and loss-special-purpose breakdown is the difference of the item "X".

Extraordinary income "and the sum of the items ' m. extraordinary costs" and "tax N.

income from extraordinary activities ".



(5) the entry "* result for the accounting period"



and) in the profit and loss account-expenses is the sum of the items ' *

Result for ordinary activities "and" an extraordinary result

the management of "reduced by the item" T. the transfer of the share on the result

management partners ",



(b)) in the statement of profit and loss-special-purpose breakdown is the sum of the items ' *

Result for ordinary activities "and" an extraordinary result

the management of "less" about the transfer of the share in the result.

management of shareholders ".



(6) the entry "* ** profit or loss before tax"



and) in the profit and loss account-expenses is the sum of the items '

The operating result "," financial result "and

the item "XIII. Extraordinary income "less" r. Extraordinary

the cost ",



(b)) in the statement of profit and loss-special-purpose breakdown is the sum of the items '

The operating result "," financial result "and

the entry "X. extraordinary income" reduced by the item "Extraordinary M.

the cost ".



TITLE IV



THE ARRANGEMENT AND THE DEFINITION OF THE EXPLANATORY AND SUPPLEMENTARY INFORMATION

IN THE ANNEX TO THE FINANCIAL STATEMENTS



section 39



the title of the paid



(1) in the annex, the entity shall indicate the information according to the law, in particular

information according to § 18 paragraph. 2 of the Act, the date of the accounting unit or

the opening day activities, data on natural and legal persons that

dominate this business unit or have a substantial impact ^ 12b)

indication of the amount of the deposit in percentage, a description of the changes and additions made to the

the previous accounting period in the commercial register and description of the business

the structure of the accounting unit and its fundamental changes over the past

of the accounting period. Further, the accounting unit indicating the names of the members of statutory and

the supervisory authorities of the balance sheet date.



(2) in the annex, indicating the business unit business name and registered office of accounting

the units that the entity controls or in which the accounting unit

the substantial influence of the ^ 12b) indicating the amount of the share capital.

Indicate also any agreement between the partners, which are based

decision-making rights, regardless of the amount of the share capital at the

These business units. The entity also indicate the amount of custom

capital and the amount of profit or loss for the latest financial year of the accounting

units that he controls or in which it has significant influence with regard to § 19

paragraph. 6 of the Act. The entity shall also indicate the business name or name,

the registered office and the legal form of each of the business units, in which the Court of

the unit of the Member having unlimited liability. The entity shall also,

whether they were entered into a treaty or of the Treaty on the transfer of profits and

What obligations derive from them.



(3) in the annex indicate the average number of accounting unit

employees during the accounting period and of the members of the management bodies, with the

indication of the amount of personal expenses that were incurred by the employee and

of the members of the governing bodies. Furthermore, the remuneration shall be persons

they are statutory bodies, members of statutory and supervisory bodies, as well as

and the amount of debt incurred or contracted the pension of former members

listed institutions. Shall the aggregate data, not the data on the

individual workers.



(4) in annex indicate the accounting unit of leases, loans, indicating the

interest rates and main conditions, collateral and other

the performance both in cash and in the form of non-cash benefits to persons who are

statutory bodies, members of statutory or other managing and

supervisory bodies, including the former members of those bodies in the aggregate

separately for each of the categories of persons. For the rest of the performance is

consider, in particular, free pass to use personal cars or

other movable and immovable property, use of the services provided by the financial

the payment of the pension and insurance.



(5) the entity shall



and information about the application of the General) accounting principles, accounting

methods, methods of valuation and depreciation, the knowledge of which is important

for the assessment of the financial situation, assets and operating results accounting

units and for the analysis of the data contained in the balance sheet and in the profit and

the loss,



(b)) information on derogations from the methods referred to in section 7 (2). 5 of the Act, indicating the

their impact on the assets and liabilities, financial position and result

the management accounting unit,



(c)) according to the principle of materiality determination method of adjustments and

accumulated depreciation for assets with an indication of the source of information for determining the amount of

adjustments and accumulated depreciation, how to put in the conversion of data in the

foreign currencies to the Czech currency and the method of determination of the fair value of the
of assets and liabilities according to the law, the description of the used value

the model in the valuation of fair value, the changes in fair value, including changes in the

the valuation of the share of equivalences according to individual types of financial assets

and the way to their post, for each type of derivatives data on the scale and

Basically, including significant terms and conditions that may affect the

the amount, timing and certainty of future cash flows and the table with the

indication of the changes in fair values during the accounting period on the relevant account in the

the chart of the Group 41; If not the assets and liabilities measured at fair

the value or entity shall equivalences, reasons for and possible

the amount of the adjustments.



(6) in the other part of the annex shall indicate the additional information to the accounting unit

the balance sheet and the profit and loss account. Explain any significant item, or

Group items of the balance sheet or profit and loss, which

It is essential for the analysis and assessment of the financial and property situation and the

the result of the management accounting unit and this information does not arise directly

or indirectly, from the balance sheet and the profit and loss, and for the major items

assets shall indicate whether or not their acquisitions and disposals. Separately stating the relevant information,

that are not in the balance sheet and the profit and loss account, separately reported,

in particular, the adjustment of the income tax payable for previous accounting periods, the breakdown

the deferred tax debt or claim, the breakdown of the reserves and the long-term

loans, including interest rates and description of the collateral, the amount payable to the

social security debts and a contribution to State policy

employment, the amount of the outstanding debt of public health insurance, and

the amount of the registered tax arrears for locally relevant financial and

the Customs authorities, the amount of receivables for trading award

fair value, investment subsidies received and operational purposes. Further

shall be marked on the individual reference quantity of milk ^ 5b), individual

the production quota ^ 5b), the individual limit premium rights ^ 5b) and other

similar quotas and limits, of which the accounting entity recognized no on

the balance sheet accounts, nor the result because the cost of obtaining

information about their valuation of replacement cost would outweigh the

its significance. The entity shall indicate the further information about animal species

which are recognised as tangible fixed assets and inventories. If

own accounting unit, has the right or competence to management to more

than 10 ha of forest land with forest vegetation, also indicate the following:



and the total area of forest land) with forest,



(b)) the above awards provided by the product of the forest acreage of forest

of land with forest vegetation in the m2 and the average inventory value for raw wood

the m2, which amounts to $ 57.



If an entity determines the price of forest cover also other way

than by the product of forest land with forest and average values

stocks of raw wood referred to in subparagraph (b)), for example in connection with the

a more detailed breakdown by group of species, and the price is determined

significantly different, indicating also that price and information on how to establish

its amount and its purpose.



(7) accounting unit in the annex also indicate important information regarding

assets and liabilities, in particular claims and debts overdue,

receivables and debts at the balance sheet date, that have a maturity of longer

than five years, the rental and leasing of property, assets and material right load

placing the converted or the provided collateral, and the foreign assets referred to

in the balance sheet, for example property within the propachtovaného of the business establishment,

pension debts and obligations to the business units in the consolidation

stating separately. Further, the accounting unit shall indicate any significant event,

that happens between the balance sheet date and the time of preparation of the financial

statements in accordance with § 19 paragraph. 5 of the Act.



(8) provided that the entity chooses for the preparation of the financial

statements of profit and loss statement in accordance with annex 3 to this Decree, shall

in the annex to the costs and revenues of the operating result in the

the breakdown according to annex 2 to this notice under section 4 (4). 9.



(9) in other parts of the annex indicating the entity information not

reported in the balance sheet:



and the total amount of liabilities) If this information is significant to the assessment of the

the financial situation of the entity,



(b)) with regard to the principle of materiality small intangible and tangible assets



(c)) the nature and business purpose of the operations of the accounting unit ^ 13d), which is not

a natural person, where the risks or benefits arising from such arrangements are material and

If the disclosure of such risks or benefits is necessary to assess the

the financial situation of the entity. The accounting unit, which at the end of

the balance sheet date, for which the annual accounts are drawn up, has exceeded the

at least two of the three criteria:



1. total assets of more than 350 0000 0000 CZK; total assets for the purposes of

This Decree means the sum of the observed from the balance sheet valuation of unedited on the

items under section 26(3). 3 of the Act,



2. the total annual net turnover of more than 700 0000 0000 CZK; an annual sum of

net turnover for the purposes of this Ordinance, means the amount of revenue reduced by

Sales discounts, divided by the number of initiated months, after which it took the financial

period and multiplied by twelve,



3. the average number of employees, including the work

the ratio of the Member to the cooperative during the financial year, more than 250

established in the manner laid down on the basis of special legislation,



the information on the financial impact of these operations on the unit.



(10) in other parts of the annex indicating the entity, which is not a natural

person, and



and that has exceeded the end of) the balance sheet date, the accounting

the accounts are drawn up, at least two of the three criteria referred to in paragraph 9 of the

(a). (c)), information about transactions ^), which concluded the 13e of the related

party. If these transactions are material and have not been concluded under

normal market conditions, the entity shall indicate the amount of those transactions

including the nature of the related party relationship and other information about these

the transactions, which are necessary to the understanding of the financial situation of the Court

unit. The term "related party" has the same meaning as in

international accounting standards governed by the law of the European

Union ^ 13f),



(b)) that takes the form of a public limited company and that does not have the obligation to indicate the

the information referred to in the letters), and transaction information ^ 13d) carried out

directly or indirectly between



1. the company and its majority shareholders,



2. the unit and the members of the administrative, management and supervisory bodies,



that are necessary for an understanding of the financial situation of the entity, if

These transactions are material and have not been concluded under normal market

terms and conditions.



Information about individual transactions may be aggregated according to their

nature except where separate information is necessary for the

understanding the impact of transactions on the financial position of the entity.

The information referred to in points a and b)) is not an entity required to include,

If the transactions have been carried out between the company and its sole

Companion.



(11) in the other part of the annex shall indicate separately the accounting unit for information about

the total costs of the remuneration of, the Auditors of the ^ 13 g) or

the auditor of the company for the financial year, broken down into:



and the statutory audit) ^ 13) accounts



(b)) other certification services,



(c)) tax consultancy,



(d) other non-audit services).



This information is not required, the accounting unit should be placed in the case, that is

the accounting unit is included in the consolidated accounts drawn up by the

as part of the fifth, if such information is given in annex v

the consolidated financial statements.



(12) in the other part of the annex shall indicate the number of the accounting unit and the nominal

value or valuation under section 25 of the Act of the shares issued during the financial

period, for each type of shares; Similarly for changes

of the shares. Further, the accounting unit shall indicate the information about removable

bonds or similar securities or rights, with an indication

their number and extent of the rights which are based. The significant increase or

the reductions for each of the components of the equity accounting unit will describe the

in the annex.



(13) an entity that is not a natural person and has exceeded the end of

the balance sheet date, for which the annual accounts are drawn up, at least two of the

the three criteria referred to in paragraph 9 (a). (c)), in the annex, shall



and information on the breakdown of sales) from the sale of goods, products and services referred to in

categories of activities and geographical markets, if these categories and

markets differ substantially from one in terms of the way in which it is

organized by the sale of goods and products and the provision of services falling within the

the normal activities of the business units,



(b) an explanation of the amounts reported in) the item "B.I. 1. Formation expenses ".



(14) an entity that has applied accounting methods in a manner based on

the assumption that it will continue its activities continuously and for that

at the same time there is a significant uncertainty, in particular in the

fact, which suggests that the entity may not be
able to continue its activities continuously and as a result,

for example, to meet its commitments, it shall state in the annex to the financial statements

the fact. Also describe any measures or proposals to address these

the facts.



(15) Annex i contains the information prescribed in the provisions of section 4 and 56 and in

the provisions of § 40, 41 and 43, if the accounting unit compiles an overview of

the cash flow statement.



§ 39a



paid



section 39b



paid



§ 39 c



paid



THE HEAD OF THE



THE ARRANGEMENT AND THE DEFINITION OF THE CASH FLOW STATEMENT



section 40



(1) the funds are considered cash including banknote

(chart of the Group of 21), the funds on the account, including the account overdraft

(chart 22 group), or the chart group 26.



(2) Cash equivalents means short-term liquid financial

assets that are readily convertible into a known amount of

cash and this property do not foresee a significant

the changes in value over time. For example, are considered as cash equivalents

long-term cash deposits with a maximum of three months ' notice and

liquid securities for trading on the public market.



(3) transfers within individual items, cash and

cash equivalents, do not include in the cash flow statement.



(4) the entity shall indicate items to be included in the annex, either to cash

and cash equivalents or applicable policy adopted by the

for the determination of the content of the cash and cash equivalents.

Further, the accounting unit in the annex indicate a change of the applicable principles, including

changes in the model, construction and contents of indicators compared to the

previous accounting period including probable effects.



(5) an entity proves the consistency between the amounts of cash and

cash equivalents in the cash flow statement, and between

the corresponding items in the balance sheet reported.



§ 41



(1) cash flows from operating, investment and financial activities

be given in the cash flow statement, unrequited. Any exceptions

from this provision, the accounting unit shall be shown in the annex.



(2) operational activities means the basic business accounting

units and other activities of the business units, which cannot be included among the

investment or financial activities.



(3) investment activities means the acquisition and sale of fixed

assets or activities related to the provision of loans, leases and

the bailouts, which are not considered as operating activities.



(4) the financial activity means an activity that has resulted in the

changes in the size and composition of the equity capital and long-term,

where appropriate, the short-term liabilities.



section 42



(1) business unit shows cash flows from operating activities:



and the direct method), which are suitably selected and arranged

the Group's cash income and expenditure, for example, following the breakdown in

the profit and loss account, or



(b)), the indirect method, which is the result of the management accounting unit

adapted, in particular:



1. non-monetary transactions,



2. the outstanding costs and benefits of past or future accounting periods,



3. items of income and expenses related to financial and investment activities.



(2) For non-monetary transactions in the operational activities of the transaction shall be considered,

that affect the result but do not have a direct impact on the

increase or decrease of cash and cash equivalents.

Non-monetary transactions include depreciation, production and reserves and

adjustments.



(3) the non-monetary transactions in the investment and financial activities are excluded from the

the cash flow statement.



§ 43



(1) the cash flows associated with cash transactions that make up an extraordinary

results of operations, cash flows associated with the direct debit and payment of interest

and shares of profits and payment of income tax shall be indicated in the list of

cash flow in separate entries.



(2) the income and expenses related to extraordinary accounting transactions and

the payment of income tax is assigned in the framework of practical options to

operating, investing or financing activities. In the event that it is unable to

assign, in the operational activities.



(3) cash flows related to interest received and paid, with

other than capitalized interest, and with the accepted shares in the profit

be included in operating activities.



(4) the cash flows associated with interest and market shares

Alternatively, the gain can be reported in the context of investment activities and

the cash flows associated with interest paid, with the exception of

capitalized, Alternatively, may be included in the financial activity.

The cash flows associated with interest shall be paid to the kapitalizovanými

included in the investment activity and reported in the context of this activity

as a separate item or as the information in the annex.



(5) the profit shares Paid in the financial activity. In

cases in which the accounting unit only redistributes between

companions received profit shares, these payments shall be within the

operating activities.



TITLE VI OF THE



THE ARRANGEMENT AND THE DEFINITION OF THE OUTLINE OF CHANGES IN EQUITY



§ 44



(1) the statement of changes in equity provides information on increase

or the reduction of the individual components of equity between the two

balance days.



(2) the accounting unit calculates the paid profit sharing and resources of

which was drawn.



PART THE THIRD



INDICATIVE CHART OF ACCOUNTS



section 45



Indicative chart of accounts is set out in annex 4 to this notice.



section 46



(1) when keeping the full extent of the financial unit be established in

chart schedule arrangement and contents of synthetic accounts within the posting

the target groups of the chart of accounts; accounts in the simplified

the scope of the accounting unit shall draw up a chart of accounts, which can only be given

posting group, does not require a separate legal regulation breakdown

more detailed. In the chart of the schedule is the entity shall be based on the

marking and arrangement of the posting groups of the target chart of accounts. Accounting

the unit, which compiles the statement of profit and loss in a purpose-built structure, is not

required to comply with the breakdown in the vendor posting groups of 50 to 55 and 60 to 64;

the breakdown of the statement with regard to adapt the obligations referred to in section 39

paragraph. 8.



(2) in the framework of synthetic accounts business units create analytical

the accounts, which provide a breakdown according to the needs, for example, synthetic accounts

the financial statements, the requirements of the legislation and, where appropriate, other needs

the accounting unit.



(3) business unit, which provides payment services or issues

electronic money is not a financial institution, according to the law governing the

the activities of the bank, the chart of accounts in a separate schedule, which will be

posted about this activity ^ 20).



PART THE FOURTH



ACCOUNTING METHODS



section 47



Valuation of intangible and tangible fixed assets and the definition of

the costs associated with the acquisition



(1) part of the valuation of intangible and tangible fixed assets or

its part of the technical evaluation with regard to the nature of the procured

assets and the manner of its acquisition until the time set out in section 6 (1). 8 or section

7. 11 is the price at which the asset is acquired and, in particular, the cost of



and training and security) procured assets, in particular compensation for

consultancy and mediation, administrative fees, payments for

guarantee and letter of credit opening, expert patent search and

pre-project preparation work,



(b)) interest, in particular from the loan, if it so decides, the accounting unit



(c) deductions), temporary or permanent withdrawal of agricultural land agricultural

the production of and charges for temporary or permanent withdrawal of the forest land



(d)), the geological exploration, surveying and design work including

Variant solutions and budget, construction site facilities, removal of vegetation

and the appropriate landscaping, duty, freight, installation and works of art

forming part of the construction,



e) licenses, patents and other rights of use concerning the acquisition of assets,

not for future operations,



(f) disposal of existing buildings) or their parts as a result of the new

the construction. The net price of the discarded buildings or their parts and costs

on the disposal forms part of the cost of new construction,



g) compensation for restriction of property rights, property injury

the owner, lessee, or sharecropping real or a restriction in the

normal use, as well as compensation for the early crop in the smýcený

connection with the construction,



(h) the payment of the share)



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. efficiently incurred costs of the distribution system operator

associated with connecting and securing the supply of gas,



3. efficiently incurred costs of the vendor associated with the connection and the

ensuring the supply of heat energy,



I) reimbursement of the costs for the relocation of ^, ^ 14a) 14b) and spare land

^ 14 c communication) business unit, which has the right of ownership to the
property, or that it is the property of the State or property

territorial self-governing units,



j) tests before putting assets into a State eligible to use.

If during the tests applicable products or performances, are the proceeds from the

These products or performances included in operating revenues and costs

(no depreciation) part of the operating costs. The tests are running and

adoption, that the extra costs of production as the initial tasks are

part of the cost of the property to the State after the eligible to use,



to the preservation and security,) the maintenance work at stopping

acquisition of assets and dekonzervační work in the case of continuation.

If the acquisition of the assets of discontinued permanently, writing off the acquisition

assets in its disposal costs.



(2) part of the valuation of intangible and tangible fixed assets and

technical evaluation in particular are:



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 operation means

the repair with the use of non-originating materials, parts,

components or technology, if there is no technical evaluation.

Maintenance means a systematic activity which slows down the physical

wear and tear and prevent disturbances and minor glitches,



(b) the tenant or a sharecropper) cost of putting the leased or

propachtovaného property to the previous state



(c) exchange rate differences),



d) contractual fines and default interest or other penalties from the

contractual relations,



e) rent for the land on which the construction in progress ^ 14 d)



(f)) cost of worker training,



g) costs for equipment procured fixed assets inventory,



h) costs of biological reclamation,



I) costs associated with the preparation and the security of fixed assets

After putting the procured fixed assets to use,



j) in the case of land covered in item "(B) II 1. Land costs

associated with the acquisition of tangible fixed assets referred to in paragraph 1

reporting in the item "(B). II. 2. Construction of the "," (B) (II). 4. Production units

permanent crops "and" (B) (II). 6. Other tangible fixed assets "under section 7 of the

paragraph. 6 (a). and).



(3) in the case of the right of the building is not part of its award structure matching

the right of the building. If the acquisition of the building once the amount of the award-winning

its part of the construction of the matching law, established by other construction accounting

unit or person, Division of works on the part of the law Awards

the corresponding construction and law of construction shall be carried out while respecting the principle of

relevance and faithful and honest view of both parts of the law.



(4) Technical evaluation shall mean interference in the assets referred to in

use to change its purpose or technical

parameters, or the extension of the applicability of the facilities or property,

including extensions, extensions and building modifications, if the costs incurred

they reach the designated entity awards for individual reporting

the fixed asset entries "B.I. intangible fixed assets" (section

6 (1). 1 the first sentence) and "(B) (II). 3. Separate tangible movable assets and

files of tangible movable assets "or, in the case of assets reporting in

the heading "(B). II. 2. Construction of the "reach the costs incurred significant values

in relation to the cost or reproduction cost individual

the construction. If the building is awarded according to § 25 paragraph. 1 (a). k) of the Act, then

the entity shall proceed to determine the boundaries of significance adequately.

Costs incurred up to the technical assessment means the sum of the costs of

the completed interventions in individual fixed asset accounting

the period.



(5) valuation of individual intangible fixed assets and depreciable

tangible fixed assets increases the technical evaluation of ^ 3), to

the accounting depreciation and is entitled to the accounting unit. In the case of

immovable cultural monuments and religious buildings, which is awarded under section

25 paragraph. 1 (a). to the valuation) Act, does not increase the technical

evaluation; This appreciation is the odpisováno separately. In

the case of financial leasing, the cost of assets taken over

user to increase the ownership on the technical evaluation of the depreciated

by the user during use and continues in the depreciation of

the increased cost.



(6)



cancelled



(7) the Free acquisition of preferential limits and allowances to emissions of the first

^ holder 5b) or operator ^ 5a) is recognised and treated as

the provision of subsidies in the amount of the valuation of replacement cost. Awards

allowances and preferential limits, free of charge, acquired the first

operator ^ 5a) or ^ 5b) is reduced by the amount posted

in favour of the relevant account posting group 34. Consumption, sale

or other loss or depreciation of these assets in the preferential limit

free of charge acquired first ^ 5b), which can be depreciated,

corresponding to the amount posted for the benefit of the respective chart of account

a group of 34 posts to the appropriate revenue accounts in the General Ledger, and the time

relation with costs.



(8) tangible assets acquired by an exchange agreement with will be appreciated

the purchase price, if the prices negotiated in the contract, or reproductive

the purchase price, if not agreed in the contract price.



(9) the valuation of the acquired land is including forest cover, or planting

trees and bushes, if not total permanent crops cultivation (§ 7

paragraph. 4).



(10) If a right is extinguished before the time at which the right construction

established, and at the same time established a new right for the benefit of the same

business units, there is no disposal of the defunct law, construction, or

construction law-compliant construction and § 47 odst. 1 (a). (f))

Similarly.



section 48



The definition of costs associated with the acquisition of securities and shares



Part of the purchase price of the Securities and the share are also costs with

acquisition related, 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 the security and

the share.



section 49



Inventory valuation methods and the definition of the costs with the acquisition

related



(1) the cost of inventory-related costs are also

their acquisition, in particular freight charged by the supplier or

made by the accounting unit, commissions, duties and insurance premiums. Part of the

cost of inventory is not especially interest on loans and leases

provided on their acquisitions, exchange rate differences, contractual penalties and

interest on late payments and other penalties from the contractual relations.



(2) the cost of the adjustment of the stored material or goods shall be construed as

costs related to the acquisition and increase the valuation of inventory.



(3) if they are the same kind used for inventory valuation price

based on the valuation of their withdrawals that determined in accordance with the provisions of the

§ 25 paragraph. 4 of the Act, in the context of one of the analytical account of the inventory is

use only one method of valuation; If it is used, the weighted

the arithmetic mean is calculated at least once a month.



(4) unbilled are valued according to the contract, where applicable,

other documents, which the accounting unit available.



(5) the costs shall mean either the actual amount of the costs or the amount of the

the cost of production calculation method laid down by the accounting unit.

The production means and other activity, which is not the tangible products.

By way of derogation can business units valued inventory of own production, which

are work in progress, semi-finished and finished products



and short-term production) in the 24-hour cycle of the WIP

only the direct material costs and direct products or semi-finished products

material and labour costs,



(b)) in the bulk and large-lot production the production of the only direct costs, which are

the cost of direct materials, semi-finished products, direct wages and other direct

costs,



(c)) in small unit or manufacture and production

a long-term cycle of direct costs, manufacturing cost and, in the case that the

production cycle exceeds twelve months, exceptionally, and administrative overhead.



section 50



The definition of costs associated with the acquisition of receivables



Part of the cost of the claims with the acquisition costs are

related, for example, the cost of the expert valuation of the purchased

Receivables, rewards the lawyers and commissions.



section 51



Valuation differences in the application of the fair value and the valuation by equivalents for

Securities and shares



(1) changes in the fair values of the securities of the designated entity to

in order to achieve a trading profit from price differences in the short

term shall be accounted for as a financial cost or financial yield.



(2) Changes in the fair value of other securities valued at fair

the value of the (securities) are accounted for by

balance sheet accounts in the chart of the Group 41. If it is proved that the

the value reduction (depreciation) of these securities, which is
probably permanent, depreciation without undue delay

on the accounts of the financial costs. The amount of depreciation corresponds to the

the positive difference between the valuation of available for sale securities when the

the acquisition and the current fair value, taking into account previous losses from

the write-down. If you subsequently after posting a write-down on accounts

financial costs will increase over the fair value of the

available for sale debt securities, is the increase in the real value of the

posted in not more than the amount of the posted depreciation under previous

the sentence on the accounts of the financial returns.



(3) changes in the valuation of securities and investments valued at market share

equity (equivalences) controlled by a person or persons under the

significant influence are accounted for using the balance sheet accounts in the chart of

a group of 41.



section 52



Valuation differences in the application of the fair value of hedging derivatives



(1) changes in the fair value of the derivative, which ensures the fair value

a balance sheet asset or liability, it shall be accounted for as a financial cost or

the financial yield. The change in the fair value of the secured balance sheet assets

or commitment from a title of a specific risk is recognised through the accounts

costs and revenues.



(2) changes in the fair value of the derivative that provides the expected cash flows

are accounted for by the balance sheet accounts in the chart of the Group 41. To

costs or revenues are accounted for in the same periods, when they are

posted cost or revenue associated with the supplied items.



(3) the derivative is considered to be the lock only if it meets the

the following terms and conditions:



and at the beginning of the) the hedge relationship 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 calculation of efficiency. Ensure it is

effective if at the beginning of and during the course of the hedging relationship is the ratio

between changes in fair values or cash flows of hedged items from

the title of the hedged risk and the changes in fair values or cash

flows of the hedging derivative corresponding to the provided risk in

an interval of 80%-125%. The entity to determine whether the collateral is

effective at the beginning of the collateral and at least to the time of the Assembly

of the financial statements.



(5) no longer fulfils the conditions referred to in paragraph hedging derivative 3,

posts about him from this point as a derivative trading.



(6) the entity shall determine whether it will be on all the derivatives charge as

derivatives for trading or makes use of the option to post about 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 is expected to meet the delivery

commodities.



(7) if it is part of the financial derivative instruments, the entity

to determine whether it will charge for the embedded derivative separately ^ 15a) or whether

makes use of the option of embedded derivatives not to charge.



(8) unless otherwise provided for in this Decree, the provisions of the accounting unit

mutatis mutandis, the provisions of Decree No. 501/2002 Coll., which shall be carried out

some of the provisions of Act No. 563/1991 Coll., on accounting, as amended by

amended, for the accounting units, which are banks and other

financial institutions, as amended by later regulations.



section 53



Valuation differences in the application of the fair value of derivatives held for trading



(1) changes in the fair value of derivatives intended for trading, which are

derivatives that do not meet the conditions referred to in section 52, paragraph. 3, the

as a financial cost or financial yield.



(2) if it is part of the financial derivative instruments, the entity

to determine whether it will charge for the embedded derivative separately ^ 15a) or whether

makes use of the option of embedded derivatives not to charge.



(3) unless otherwise provided for in this Decree, the provisions of the accounting unit

mutatis mutandis, the provisions of Decree No. 501/2002 Coll., which shall be carried out

some of the provisions of Act No. 563/1991 Coll., on accounting, as amended by

amended, for the accounting units, which are banks and other

financial institutions, as amended by later regulations.



§ 53a



Valuation differences in the application of the fair value of receivables, which

the accounting unit acquired and designated to trading



Changes in the fair value of the debt, which the accounting unit acquired and identified

to trading, are accounted for as financial income or financial expense.



§ 54



The valuation of assets and liabilities in converting business Corporation and the moment

posting



(1) when converting a business corporation by virtue of the change of legal form or from the

title transfer of assets to the partnership, which does or does not

the accounts after the registration of the conversion in the commercial register, shall not

the valuation of assets and liabilities at fair value, even in the case that the

the law on the transformation of assets valuation in converting business corporation

requires.



(2) if the law of transformation requires the company business corporation

or business corporations, which are distributed through the divestment of financial

Unit (hereinafter referred to as "company" and "accounting unit a business unit

by splitting split "), awards a fortune in converting business corporation,

They shall apply those business units at the valuation of assets and liabilities at fair

value method of valuation under section 24, paragraph. 3 (b). and 1 or 2)

the law; Similarly, the successor business shall proceed, corporations, which is

the accounting unit (hereinafter referred to as "the successor entity"), or

transposing a companion, which is the entity, in the case referred to in the

paragraph 7.



(3) the entity accounts for the valuation of assets and liabilities at fair value

in accordance with paragraph 2 on the basis of the valuation expert for the project

the conversion carried out by the business corporation at the balance sheet date for the awards.



(4) if the fixing date matches the date of the opening of the books that

After the balance sheet date for the awards, or if the record day

does not match the date of the opening of the books, which follows after the balance sheet

the date for the awards, and at the same time does not match the date of the registration of the conversion business

corporations in the commercial register of the company, business unit or

the accounting unit being divided, as in addition to the reference date of the

the valuation of assets and liabilities at fair value, and that after the opening of the accounting

books.



(5) if the date does not match the date of the opening of the books,

following the balance sheet date for the awards, and at the same time does not match

the date of the registration of the conversion of business corporations in the commercial register,

the company, the accounting unit or entity by splitting split.



and valuation) charges of assets and liabilities at fair value in a manner

awards under section 24, paragraph. 3 (b). section 2 of the Act) and the only real

the value of the assets and liabilities, which are reported in the financial statements as of the date

the previous record day; about the valuation differences, which

apply to disposals of assets and liabilities in the period between the balance sheet date for

Awards and the decisive day, the account will be charged through the reporting in

"and (II). 6. Differences of appreciation in the transformation of corporations ",

or



(b)) in the valuation of assets and liabilities the fair value of the way Awards

under section 24, paragraph. 3 (b). and section 1 of the Act on) the heading "a. II. 6. Differences from

Awards in the transformation of corporations "not charged; If there is a

valuation expert to the reference date, and if there is between

the balance sheet date for the awards and the decisive day to change the item "b. II. 9.

Valuation difference on acquired assets ", the entity will post this

change to the appropriate account reported under the heading "(B) (II). 9. Valuation difference

to the acquired assets "correlation with the appropriate account reporting under

"And (II). 6. Differences of appreciation in the transformation of corporations ".



(6) in the cases referred to in paragraphs 4 and 5 of the acquiring financial

unit or transposing a companion, which is the accounting unit,

the takeover valuation differences arising out of the valuation of assets and liabilities

fair value when editing in accordance with section 54b of the date of registration of the conversion

in the commercial register with the effects from the vesting date.



(7) if the decisive day of the same date the registration of the conversion business

corporations in the commercial register, the acquiring entity or

transposing a companion, which is the accounting unit, posts about the awards

assets and liabilities at fair value in accordance with paragraph 5 to the reference date, and

After opening the books. The company, the accounting unit or accounting

the drive split through the divestment of the valuation of assets and liabilities at fair

value does not charge.



§ 54a



The valuation of assets and liabilities in the conversion and cross-border business corporation

Instant posting



(1) if the law of transformation requires the appreciation of assets in cross-border

the conversion of business Corporation acquired foreign persons or part of the

foreign persons distributed as and if this valuation
reported in its financial statements, no later than on the date of

the previous record day, acquiring a business unit that has

or does have its registered office in the Czech Republic, or transposing a companion who

the accounting unit is or will be, used when posting to the valuation of the fair

the value of the § 54, mutatis mutandis, with the exception of the procedure according to § 54 paragraph. 6, as in

this case, the acquiring entity or the acquiring company

that is, the entity assumes the fair valuation of the assets and liabilities

value, but the posts about this award.



(2) the company being acquired business unit a business unit or split.

its separation, which is a Czech legal entity, cross-conversion

business corporations on the valuation at fair value of equity is not accounted for.



(3) if in the case referred to in paragraph 2 at least one of the

the succession of accounting units of the business unit that has or should have

registered office in the Czech Republic, the company, the accounting unit and

the acquiring entity when posting on the valuation of assets and liabilities

the fair value of § 54, mutatis mutandis.



(4) the accounting unit in cross-border trade, transformation of the Corporation from

the title changes of legal form, the cross-border transfer of registered office or from

title transfer of assets to the partnership, which does or does not

the accounts after the registration of the conversion in the commercial register, not

the valuation of assets and liabilities at fair value, even in the case that the

the law on transformation valuation requires.



(5) the report required by law about transformation awards can book

the unit will also follow the method set out in section 24, paragraph. 3 (b). and)

section 1 of the Act. In this case, the entity shall proceed in accordance with section 54.

The choice of valuation method by the entity with regard to the significance and

a faithful and honest picture of the subject of accounting and the financial situation of the Court

unit.



(6) the assets and liabilities acquired by transforming business corporations that are

expressed in foreign currency, converted the accounting unit on the Czech currency exchange rate

the foreign exchange market announced by the Czech National Bank on the date decisive

the conversion; in other assets and liabilities on the date decisive conversion shall

under the provisions of section 24, paragraph. 2 the second sentence of the law.



section 54b



Adjustments to be carried out with the effects from the vesting date



(1) the conversion of commercial corporations, where the decisive date does not match the

the date of the registration of the conversion of business corporations in the commercial register,

interested business corporation that is a financial entity (hereinafter referred to as

"any interested entity"), transposing a companion, who is an accountant

the unit, the successor entity, that was not a participating financial

Unit, or an entity referred to in § 17 paragraph. 5 of the Act shall be adjusted

in order to achieve the objectives set out in section 10 of the law on transformation, the date

the registration of the conversion of business corporations in the commercial register of the accounts with

effects from the vesting date.



(2) the acquiring entity or the acquiring partner, which is

the accounting unit in the conversion of commercial corporations, where the record day

does not match the date of the registration of the conversion in the commercial business corporation

the register, in accordance with paragraph 1 on the date of the registration of the conversion of posts in

the commercial register with the effects from the vesting date, in particular



and the take-over or loss) assets and liabilities of the company being acquired the business unit or

distributed through the divestment of business units,



(b)) to take over or loss valuation differences to assets and liabilities

under section 54 and 54a,



(c)) on the other facts pursuant to § 14 paragraph. 2,



(d)) on the application of the value of the difference reported in items listed in section

14A paragraph. 1 to 3, if carried out the distribution of these items,



(e)) of receipt or reduction of costs and revenues of the company business units

or distributed through the divestment of business units.



(3) in the cross-border conversion business corporation acquiring accounting

unit or transposing a companion, which is the entity performs

the arrangements under paragraphs 1 and 2, so that fact posted at

foreign persons being acquired during the period from the vesting day to the date of the registration

conversion of business corporations in the commercial register were in the accounts

acquiring the business unit or the přejímajícího companion, which is

the accounting unit, posted in accordance with the law and this Decree.



(4) the acquiring entity or the acquiring partner, which is

the accounting unit, the accounting of the cases referred to in paragraph 2

(a). and (d))) up to charge when the Assembly opening balance sheet, if such

how effective.



(5) the cases referred to in paragraph 4 are common accounting cases

the accounting period pursuant to § 3 (2). 3 of the Act.



(6) the provisions of paragraphs 1 to 5 shall not apply when the change of the legal form and

the cross-border transfer of registered office.



section 55



The process of creating and applying adjustments



(1) adjustments are created only to accounts of assets in cases of

the reduction in the valuation of the assets in the accounts on the basis of proven

inventory of assets. These adjustments are created only in the

cases where the reduction in the valuation of the assets in the accounts is not permanent

character or is not reducing Awards expressed in another way,

for example, fair value. When the inventory is assessed above and

rationale for value adjustments.



(2) adjustments can be created even in cases where the law so provides

No 593/1992 Coll., on reserves for the determination of the tax base from income, in

as amended.



(3) Creation of provisions is charged to the debit of costs and repair

the item will be reduced, where appropriate, cancel the billing for the benefit of the cost,

If the inventory does not prove the validity of its amount.



(4) the provisions should not have balance and cannot be active form on the

increase the value of the asset.



section 56



Asset depreciation



(1) the Odpisovaný intangible and tangible fixed assets or its part

depreciated from the awards provided for in section 47, 61, 61a, and in sections 25 and 27 of the law

gradually in the course of its use. Progress of the application can be expressed and

otherwise than in relation to time, such as on the performances. For depreciation

tangible fixed assets, you can use the method set out in section 56a.



(2) pursuant to the provisions of section 28 of the Act is further depreciated:



and intangible assets), to which the accounting unit acquired the right

use from the owner, the owner or other authorized person; property

depreciated also beneficiary if the property charged,



(b) technical evaluation for accounting) unit that long-term odpisovaný

property for valuable consideration or free of charge, used and carried out on this property

technical improvement on your account,



(c) technical evaluation of retail) intangible and tangible fixed assets,



(d) non-reserved mineral-bearing) or its part (hereinafter referred to as "bearing") on the

land koupeném or found a deposit after 1. January 1997,



(e) tangible movables) file with a separate technical-economic

by specifying as a whole, even in the case that is built from the material

the sale of goods, which is known from the outset of their awards,



(f)) the preferential limit that can be depreciated according to time or performance.



(3) the accounting unit compiled the depreciation plan pursuant to section 28, paragraph. 6 of the Act

including its update by use and by changes in the course of the

the use of the assets of the company. With regard to the significance and the faithful and

an honest picture of the subject of accounting and the financial situation of the entity

can the accounting unit in the asset depreciation to take into account the expected

the residual value. The estimated residual value for the purposes of this

the Decree means the accounting unit of the same positive estimated

the amount that would be the entity could obtain at the moment

the anticipated disposal of an asset, such as the sale, after deduction of the

estimates of the costs associated with the disposal. Taking into account the

the estimated residual value of the assets referred to in the second sentence, for the purposes

This order means that the unit provides and updates the depreciation

a plan of the property so that a planned duration of use

the sum of the declared and planned depreciation, including the estimated residual

value or the residual value equals the asset referred to in paragraph 1.

Residual value means the reduced estimated residual value.

The business units do not perform accounting operations to correct the amount of the declared

depreciation and accumulated depreciation in previous accounting periods.



(4) the construction of buildings according to the law compliant § 47 odst. 3 posted on

separate accounts are depreciated separately.



(5) the acquisition price of the bearings 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

the law in force at the time of the purchase of the land or at the time of the acquisition

land deposits. According to the rules of the upper bearing mined are depreciated

rate per unit amount of mined based on actual mining.

The depreciation rate per unit of quantity mined (Usd/t, $/m3) is the proportion of

the unit cost of the bearing on a particular plot of land and inventory of non-reserved

mineral (t, m3) of proven geological exploration on this land.



(6) in the case of intangible and tangible fixed assets

joint ownership of depreciated each co-owner its ownership stake.
(7) long-term intangible and tangible assets, which is the property of residential

cooperatives, if they do not, the business will not be depreciated. Legal

person-based in order to become the owner of the House with apartments rent

shareholders, members or founders, not this intangible and

tangible assets subject to depreciation, if is not used to the business.



(8) the technical assessment, whose accounting and depreciation is entitled to

other than the owner of the asset, the accounting unit, writing off during

the use of the technical evaluation. The depreciation of the technical evaluation of the

assets procured by means of financial leasing, if the user is

entitled to charge and the depreciation of the technical evaluation, will start giving

technical evaluation of the status of eligible to use.



(9) when the transfer of ownership to immovable things that are subject to the deposit

in the land register, the real posts on the date of delivery of the

the proposal to deposit to the cadastral authority. The acquisition of the legal effects of the cross-compliance

the deposit in the land registry shall be entered on the analytical accounts, in

counting inventory and in the annex to the financial statements.



(10) on long-term intangible and tangible assets and depreciated over charged it

the tenant, if he is entitled to this property and depreciate it on charge

the basis of the contract of tenancy of commercial plant.



(11) in accordance with the provisions of section 28 of the Act is not depreciated:



and) land,



(b)) works of art, which are not part of the construction, collections, movable cultural

monuments, ^ 9) objects of cultural value ^ 10) and the similar tangible movables

provided for by specific legislation, ^ 11)



(c)) acquired long-term intangible and tangible assets and technical

appreciation, if not stated in the State eligible to use,



(d)) financial assets,



e) stocks,



f) hired or similarly used fixed tangible or intangible assets,

If not by law or unless otherwise provided for in this Decree,



(g)), the claims, the



h) preferential limits, which cannot be depreciated according to time or performance, and

emission allowances.



section 56a



Method to depreciate the property



(1) the construction of [section 7, paragraph 2 (a))], flats and non-residential premises [section 7 (2).

2 (a). (d))], individual movable assets and sets of movable assets [section 7 (2).

3 (b). (b))], the entity with regard to the significance and the faithful and

an honest picture of the subject of accounting and the financial situation of the entity

depreciation method assets depreciate. Accounting unit

define the type of the property, which uses the method to depreciate,

progress of the application and how to determine the component, including its valuation according to the

their needs, and these facts showing that there are supportable by the record.



(2) Component for the purposes of this order means a designated portion of the property

file or asset referred to in paragraph 1, or the specified checking

defects for which the amount of the award is significant in proportion to the amount of the valuation of the whole

of the asset or the asset file and whose shelf life is significantly

different from the period of application of the asset or the asset file. Destination

control of defects such as component business unit performs the

the time of placing the assets referred to in paragraph 1 for use (§ 7, paragraph 11).



(3) the component is depreciated over the use of the self from the other

components and from the rest of the property or assets of the file referred to in paragraph

1.



(4) when replacing the component asset referred to in paragraph 1, modifies the

so that reduces the amount of the awards of the disposed component and increases the

the amount of the awards of the newly added components components including spare parts

consumed on the exchange of components and the costs related to the exchange of

This component under the provisions of section 47. If the component is not vyřazovaná

at the time of disposal of written-off in the amount of the award, the accounting

Unit depreciation book value of the disposed component costs.



(5) the property referred to in paragraph 1 and its oprávkách is recognised as a whole;

assets as a whole shows. Business unit shows the calculation of the amount of the

depreciation of these assets as a whole, for example, the component method

depreciation depreciation accounting to adapt analytical accounts.



(6) when first using the method for the asset depreciate according to

paragraph 1, which was already put into use, the components of the distributed

the total valuation of the assets and the total amount of the depreciation for the property; While not

be the sum of the balance of the prices fall on the individual components of the

higher than the net book value of the whole property. Accounting operations to correct

the amount of depreciation and accumulated depreciation reported in earlier periods are not executed.



§ 57



The process of creating and using reserves



(1) the provisions are intended to cover future debts or expenses under section

26 of the Act, for which purpose is known, it is likely to occur, but

as a rule, the amount or the date on which they will arise. The provisions referred to in

special legislation ^ 13) proceed in accordance with these regulations.

Business unit, which makes use of the method to depreciate under section

56A, not reserve for repairs of tangible assets.



(2) creation of provisions is charged to the debit of costs, their use, reducing the

or Cancel to not needed in favor of the costs.



(3) reserve Balances are transferred to the following accounting period.



(4) the Provisions should not have active balance.



(5) it is not possible to use the Reserves to modify the amount of the valuation of assets.



(6) the amount of created provisions and their rationale for verifying the accounting

the unit at least for each inventory.



section 58



The clearing



(1) violation of the mutual settlement of accounts and financial statements

the accounting unit is not clearing:



and credit notes or refunds) relating to the specific cost,

where applicable, revenue items and pertaining to the accounting period, in

where the cargo has been recovered, the yield, if applicable,



(b)) doměrků return and income taxes, indirect taxes and fees, including

accounting for deferred tax under section 59 paragraph. 4,



(c) the differences identified in the inventory), which originated in the same

counting period proven unintentional replacing individual

species for which this is possible due to the nature of the species

stocks, for example, as a result of the various dimensions of the materials or

a similar package of stocks,



d) reserves, provisions and complex prepaid expenses.



(2) in addition, the financial statements for the clearing does not consider the summary

reporting currency differences, gains and losses from the revaluation of assets and liabilities

the fair value of receivables and liabilities, with the exception of received and

advance payments and závdavků, to the same natural or legal person,

which have a maturity of up to one year, and are kept in the same

currencies, as reported by their own bonds and report the reserve for income tax

and paid advance payments and income tax závdavků.



(3) in clearing is not accounting for the set-off of receivables

within the meaning of the civil code through the balance sheet accounts

receivables and Payables.



section 59



The deferred tax method



(1) the deferred tax charge and reported it to the business units that make up the

consolidation and accounting units, which compiled the accounts in

full range (section 18, paragraph 3, of the Act). Other business unit provides

whether they will charge on deferred tax and report it.



(2) the calculation of deferred taxes is based on the liability method based on

the balance sheet approach. The liability method means the procedure, when the deferred

tax in relation to the results recorded in the accounts will be

applied in a later period, and therefore will be used in the calculation of the rate of

income tax in effect in the period in which the tax debt or

the claim applied. If the tax rate is not known, the

rate valid in the next accounting period.



(3) a balance sheet approach means that undertaking a method referred to in paragraph 2

based on the temporary differences, which are the differences between the tax

the base of an asset or liability and the amount of the asset or liability

listed in the balance sheet. The tax base of an asset or liability is

the value of these assets, liabilities in the future for

tax purposes.



(4) deferred tax asset or deferred tax debt is found as

the product of the resulting difference and the income tax rate, which is set

the Act on income taxes. Changes to the income tax rate, it is necessary to

recalculate the balance account deferred taxes and the difference post

through the account in the chart of a group of 59.



(5) the accounting unit of the deferred debt and deferred tax

the claim with regard to the principle of prudence.



(6) When the first posting of deferred tax deferred tax is part of that

refers to the previous accounting period, posted on the chart of accounts

Group 42 and the part that relates to the current accounting period, the

the chart of accounts, a group of 59. In the following years on the chart of account

a group of 48 posts the increase or decrease in deferred tax year

calculated from all temporary differences. In the case of changes to the methods

arising from the differences in the accounts to the chart of accounts, Group 42.



section 60



Method of currency 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 of the case, to the end of the

the balance sheet date or to another point in time, which compiles financial

statements, are charged to the debit of the account the financial costs or for the benefit of

financial income account.



(2) exchange rate differences referred to in paragraph 1 may be used in gradual repayment of the

receivables and debts and movements on the accounts in the customer posting groups, 21, 22

26 and charged to the debit of the account the financial costs and the benefit of the account

financial revenues to the end of the balance sheet date or to another point in time,

to which shall draw up the annual accounts.



(3) exchange rate differences from securities and investments at the end of the award

the balance sheet date or to another point in time, which compiles financial

accounts charged individually at the appropriate cost and revenue accounts, but

are included in the fair value or valuation by equivalents, whether

charged to profit and loss account or in equity. If there is no security or share

fair valued or equivalences, then the exchange rate differences accounted

through the balance sheet accounts in the chart of the Group 41. If it is not

debt securities fair valued or under section 27 of the Act

fair value appreciates, then the foreign exchange difference charged to the debit of

the financial costs and the benefit of financial returns.



(4) exchange rate differences of assets and liabilities in foreign currency, that the Court of

the unit shown in the balance sheet, which has decided to ensure against

the currency risk has already incurred or anticipated contractual relations, which

the performance is in foreign currency, and which has not yet been charged, are charged,

unless derivatives on balance sheet accounts 41 posting groups. On

the relevant accounts of the costs or revenues are recognised in the exchange rate differences

When you post the relevant contractual relationships, or in the case where

the expected contractual relations there will be. The assets and liabilities referred to in the first sentence

must comply with the conditions valid for locking a derivative according to § 52 paragraph.

3 and 4; cease to meet the conditions mentioned above, the accounting

from this point the unit referred to in paragraphs 1 to 3.



section 61



File asset valuation method



(1) set of assets (section 24, paragraph 4, of the Act), which is referred to in section 24, paragraph. 5

the law will appreciate the one price, if the acquisition of this file are not

known prices of its individual components, means



and tangible movables) file with a separate technical-economic

by specifying that serves a single purpose machine or device, if applicable

including the first equipment spare parts with the exception of spare parts

for Exchange of components,



(b)) file other tangible fixed assets reported in item

"(B) (II). 6. Other tangible fixed assets "with the exception of bearings

non-reserved mineral.



(2) For file assets can also be considered as a set of claims being created

under the Act on income taxes.



section 61a



The costing method for the acquisition of more than one component of the asset transfer or

the transition under section 24, paragraph. 3 (b). (b)) of the Act



(1) in the case of the acquisition of the assets referred to in section 24, paragraph. 3 (b). (b)) of the Act is

the basis for a proportional distribution of the total purchase price or

replacement cost means the goodwill established in a reasonable

application of the provisions of section 6 (1). 3 (b). (d)). If it is not detected by the basis for

the proportional distribution of the total purchase price or replacement cost

the price of the zero, and added an individual in relation to the prices of the acquired

tangible fixed assets, intangible fixed assets, inventory, and

financial assets, with the exception of financial assets for trading

the nominal value, where appropriate, to other folders property for which

in the absence of their adjustment to the distortion of the faithful image of the subject of accounting.



(2) if they are not part of the acquired assets, debts, and also when they are at the same time

the cost of the asset acquired pursuant to paragraph 1, an expert of disproportionate

the importance of this award can be used for the purpose of establishing the basis for a proportional

distribution of the total purchase price or replacement cost

referred to in paragraph 1 to use the awards to qualified estimates, to ensure

a reasonable approach to the market value of the property.



(3) in the proportional distribution of the total purchase price or replacement

the prices referred to in paragraphs 1 and 2 shall be based on the appreciation of all the folders property

an expert or a qualified estimate.



(4) paragraphs 1 to 3 shall apply mutatis mutandis when the acquisition of more than one

part of the property.



section 61b



The method of transition from tax records to the accounting



(1) a natural person leading the tax records, which became a book

the unit pursuant to section 1 (1). 2 (a). d) to (h)) of the Act, it finds in the records

tax registration statuses of the individual components of assets and debts, or

reserves valuation differences to the ownership of the acquired assets and financial

Leasing neuplatněnou part of the expenditure on the day preceding the first day of

the accounting period in which they arose the obligation referred to in section 4, paragraph 4. 2 to 7

the law.



(2) the individual folder property and debts are valued in accordance with § 24 and 25 of the Act.

In the case of fixed intangible and tangible depreciable assets accounting

the unit shall establish the odpisové plány, pursuant to section 28, paragraph. 6 of the Act. Status of accumulated depreciation

is given by the sum of the depreciation that would have been charged as depreciation plan for

for use in the time of transition from the tax records of the accounting.



(3) the Conditions of the individual components of assets and debts, provisions, valuation

differences to the ownership of the acquired assets referred to in paragraph 1 shall be transferred to the

the first day of the accounting period, as the opening balances of the relevant

the balance sheet accounts; unapplied part of expenditure on financial leasing is

indicate the account specified as the initial balance to capture costs

the next period in the chart of a group of 38.



(4) the difference between the sum of the opening balances of the newly opened accounts of assets

and between the sum of the opening balances of the newly opened accounts liabilities shall bear the

on the account in the chart of a group of 49, and depending on the nature of the detected

the difference (+/-) as the remaining active or passive.



PART THE FIFTH



THE CONSOLIDATED FINANCIAL STATEMENTS



TITLE I OF THE



HOW TO INCLUDE THE BUSINESS UNITS TO THE CONSOLIDATED GROUP



section 62



(1) to the consolidated financial statements includes consolidating accounting

Unit



and) consolidated units with the consolidating accounting

the unit consists of the consolidation unit



(b)) business unit under a common influence and business units associated with,

If you are going to draw up consolidated accounts.



(2) Consolidation unit does not create the consolidating accounting unit in the

the cases provided for in § 22a of law or if it is at the same time

the consolidated unit included in consolidated other

the consolidating of the person who is the consolidating accounting unit or

the consolidating foreign person governed by the law of the Member State

The European Union (hereinafter referred to as "other the consolidating accounting unit"), for

provided that the consolidating accounting unit: other



and) holds all the shares or the shares of the consolidating accounting unit; to

shares held on the basis of special legislation,

the articles of association or social contract members of the administrative, management and supervisory

authorities shall be disregarded,



(b)) holds at least 90% of the shares or the consolidating accounting unit and

nesestavení of consolidated financial statements approved by other shareholders

or members of the consolidating accounting unit, or



(c)) holds less than 90% of the shares or the consolidating accounting unit and

the other shareholders or members holding a share in the consolidating

the business unit have not applied, no later than 6 months before the end of the accounting

the period of preparation of the consolidated financial statements of the consolidating accounting

Unit; This proportion is at least in the case of joint-stock company

10% and in the case of other companies to at least 20%.



(3) in accordance with paragraph 2 shall, if the following conditions are met:



and the consolidating accounting unit) and all her consolidated

the units are included in the consolidated accounts, the consolidated

a whole other consolidating accounting unit,



(b)) the consolidated financial statements under (a)) and the consolidated

the annual report are drawn up another consolidating accounting unit and

are audited according to the law of the State, which is the other

the consolidating accounting unit controls



(c)) the consolidated financial statements under (a)), and the consolidated

the annual report referred to in subparagraph (b)) and the report of the auditor responsible for the

verification of the consolidated accounts and the consolidated annual

the message the consolidating accounting unit shall publish pursuant to section 21a of the law; These

the accounting records must be published in the Czech language and



d) annex to the accounts of the consolidating accounting unit includes

business name and address of the other the consolidating accounting unit that

the consolidated accounts referred to in point (a)), and the reasons for

Moreover, the consolidation unit.



(4) if the preparation of the consolidated financial statements and

consolidated annual report for purposes of information or

their representatives under special legislation, or at the request of

administrative or judicial authorities for their needs, the procedure referred to in

paragraphs 2 and 3 shall not apply.
(5) To the business units, which are the issuer of securities admitted to

trading on a regulated market of securities, based in the Member

State of the European Union, the provisions of paragraph 2 (a). and (b) do not apply)).



(6) to the consolidated entity may not be included in the consolidated financial

the unit,



and for which it is not) a share in the significant consolidation in terms of submission

a faithful and honest picture of the subject of accounting and financial situation

the consolidated Group; If two or more such consolidated

the business units of their significant share, these accounting

the units included in the consolidated Group, or



(b)) for which the long-term restrictions significantly hinder the consolidating accounting

Unit in the exercise of its rights concerning the disposal or management of

referred to consolidated units, or, exceptionally, where this cannot be

without demonstrably necessary disproportionate expense or without proven

excessive delay necessary to obtain the information necessary for Assembly

the consolidated financial statements in accordance with this Decree, or



(c)) if the shares of consolidated units held

solely for the purpose of sale.



(7) For the inclusion of the business units under the joint influence of the items

consolidated accounts shall apply mutatis mutandis the provisions of paragraph

6.



(8) the entity associated with the items may not be included in the

the consolidated financial statements, where the proportion of the consolidating accounting unit

on the equity of the business unit associated with the insignificant in terms of the

the submission of the faithful and honest picture of the subject of accounting and financial

the situation of the consolidating accounting unit and the business units included

in the consolidated accounts.



TITLE II



THE CONSOLIDATION METHOD



section 63



(1) the consolidation is carried out in a manner directly or after consolidation

different levels of partial units. Direct consolidation means

consolidation of all business units at once, without the use of

the consolidated accounts drawn up, where appropriate, for the partial units.



(2) after each level of Consolidation means that gradually

the consolidated accounts are drawn up by lower units, which then

enter into the consolidated accounts of the higher units.



(3) when drawing up the consolidated accounts of the use of these

methods:



and full consolidation) which shall apply to the inclusion in the consolidated financial

units in the consolidated accounts,



(b)) the relative consolidation, which is used when the inclusion of business units

under the joint influence of the consolidated accounts,



(c)) the consolidation of equivalences (the equivalent of), which is used when

the business unit associated with the inclusion in the consolidated accounts.



(4) the method of full consolidation includes the balance sheet items and profit and

the loss of accounts of consolidated units in full,

after their eventual elimination, reclassification and editing, to the balance sheet and

the profit and loss of the consolidating accounting unit.



(5) the method of proportionate consolidation includes the balance sheet items and profit

and loss of business units under the joint influence of the pro rata

the corresponding share of the consolidating accounting unit on equity

These business units after their possible exclusion, reclassification and

the adjustments to the balance sheet and the profit and loss of the consolidating accounting

unit.



(6) the Method of consolidation means consolidating equivalences participation Awards

the business units of the business unit associated with the amount of the share of the

equity, after possible reclassification and editing individual

the items of the financial statements.



(7) for the business units, which have the obligation to submit to the Assembly

the consolidated financial statements, you can change the consolidation method

only in exceptional cases. Such an amendment shall specify the entity in

the annex to the financial statements on the grounds and a statement of its effect on the

assets, liabilities and the financial situation of the entities included in the

the consolidated financial statements.



(8) the Reclassification means such operations in the accounts of the accounting

units entering the consolidation on the basis of which it is possible to

assign to each other in the process of consolidation of the consistent items and add them.

Editing means the operations to the reconciliation of the accounting methods in the framework of the

consolidation in cases where different methods would substantially

influenced the view of the valuation of assets and liabilities in the consolidated financial

statements and the reported result. The exclusion means such

the operation, which will allow to the consolidated financial statements did not contain

mutual transactions, which were made in accounting units

consolidation. In particular, the mutual debts, purchase and sale of stocks,

a fixed asset received and profit shares paid, gifts and more

operations between business units, which have a significant impact on the

the consolidated result.



(9) If the consolidating accounting unit shall include in consolidated

statements of the business unit with the different balance sheet date that precedes the

less than 3 months of the balance sheet date, to which the consolidated financial

the accounts are drawn up, taking into account the fact that occurred in accounting

the business units to be included among these days, cash if they are

significant. Information about this fact the consolidating accounting unit

in the annex shall be entered in the consolidated financial statements.



TITLE III



THE ARRANGEMENT, THE LABELLING AND THE CONTENT OF THE CONSOLIDATED FINANCIAL

The SHUTTER



section 64



(1) the consolidated financial statements comprise the balance sheet, profit and loss statement and the

Annex. Included in the consolidated financial statements can be both an overview of the

the cash flow statement and statement of changes in equity. The consolidated

the balance sheet includes at least the items marked in large letters in Latin

alphabet and Roman numerals with the items under section 65.

The consolidated profit and loss statement includes at least the items marked

in capital letters of Latin alphabet and Roman numerals with

items under section 66 and calculated items.



(2) consolidated financial statements are based on Information from the financial statements

the consolidating accounting unit, consolidated units,

business units under the collective influence and business units

associated, the consolidated accounts of the sub units and other

data that provide a consolidated unit, the business unit

under the joint influence of the accounting unit and associated with the consolidating accounting

unit. These documents are the accounting records, and safe for

custody of the consolidated accounts.



(3) consolidated financial statements the documents an overview about how to

the transformation of the accounts accounting units, which have the obligation to

submit to the consolidated financial statements. This overview is

a written record and shall be kept for a period of custody in the consolidated financial

the shutter.



(4) for organizing items in the consolidated financial statements and their

content definition shall apply to the arrangement and the definition of content items

the financial statements in accordance with § 3 (1). 2 and 3 with items that

resulting from the consolidation.



section 65



Consolidated balance sheet



(1) it is stated in the consolidated balance sheet assets in the valuation of less

adjustments and accumulated depreciation separately for the current financial period and the past

accounting period. The amount of the liabilities are reported for the current financial year and past

accounting period.



(2) the balance sheet, in accordance with the consolidation method used by items



and) positive consolidation difference,



(b)), the negative consolidation difference



(c)) minority equity,



(d)) Minority share capital



e) Minority capital funds,



(f)) Minority profit funds including the retained earnings and the outstanding

losses of previous years,



(g)) Minority result for the current period,



h) securities and investments in equivalence,



I) Consolidation Reserve Fund,



j) share of the profit or loss in equivalence.



section 66



The consolidated profit and loss statement



(1) in the consolidated profit and loss account shall indicate the amount of the costs and

revenue separately for the current financial period and the previous accounting period.



(2) the statement of profit and loss make up



and the cost of items) in a positive consolidation difference,



(b)) in the revenue items of the clearing negative consolidation

the difference,



(c)) of the minority interests in the profit or loss on a share of the result

management of equivalence, in accordance with the methods used for consolidation.



§ 67



The content definition of the annex in the consolidated financial statements



(1) the consolidating accounting unit shall be shown in the annex to the consolidated

the financial statements



and consolidation method) pursuant to § 63 paragraph. 1, and the methods used for the consolidation of the

pursuant to § 63 paragraph. 4,



(b) the business name and seat) consolidated units included

in the consolidated entity; the share capital in the following accounting

units that are included in the consolidated Group held other accounting

units than the consolidating accounting unit or persons acting

on its own behalf, but on behalf of those accounting units; further indicate
the reasons on the basis of which became the controlling party,



(c) the business name and seat) consolidated units

not included in the consolidation unit under section 62, paragraph. 6 and section 22a, paragraph. 3

the law, including the reasons for their non-inclusion, indicating the market share of its own

capital in those business units held by persons other than

the consolidating accounting unit,



(d) the business name and registered office) business units, which are associated with

included in the consolidated accounts; share of equity in

These business units associated with the entity that holds the

included in the consolidation or by persons acting on their own behalf, but on the

account of these business units,



(e) the trade name and Head Office) business units, which are not associated with

included in the consolidated accounts referred to in section 62, paragraph. 8, including

reason for non-inclusion,



(f) the business name and registered office) business units under the joint influence of the

included in the consolidated accounts; the share capital

in these business units under the joint influence that keeps accounting

the units included in the consolidation or by persons acting on their own behalf,

but on behalf of those accounting units; further, stating the grounds on the basis of the

which is practiced the common effect,



(g) the business name and registered office) business units, which are not listed below

(b) to (f))), in which the business units themselves or

through a person acting in his own name on behalf of the share on the

equity is less than 20%; Enter the amount of the share of the private

the capital, including the total amount of own funds, the amount of the result

profit for the last financial year the following accounting units; This

the information may not be listed, unless these business units of

terms of submission of the faithful and honest picture of the subject of accounting and

the financial situation in the consolidated financial statements, information about their own

capital and the result will also be excluded if they are not

published and where the proportion of the consolidating accounting unit on its own

capital directly or through other entities smaller than

50%,



h) information on accounting methods and principles, of changes

methods of valuation, accounting procedures, organize the items in the consolidated

accounts and content definition items compared to the previous

accounting period, indicating the reasons for those changes; for the items listed in

the consolidated accounts which are or were originally expressed in

foreign currency, shall be given information about how their conversion to the currency in which the

the consolidated financial statements were prepared,



I) explanation of the item "positive consolidation difference" and "Negative

consolidation difference ", the method of their determination, and any significant changes

compared to the previous accounting period,



j) average number of employees of the consolidating unit during

the accounting period for which draws up the consolidated accounts,

broken down by category; separately, by specifying the average recalculated

the number of employees during the financial year for accounting units under

the common influence.



(2) the consolidating accounting unit further in the annex, referring in particular to



and the amount of remuneration paid) for the accounting period both in cash and in the

non-cash form of persons who are the statutory body, the members of the

statutory or other managing and supervisory bodies, as well as the amount of

pension debts incurred or contracted to former members of the

listed bodies, with an indication of the total for each category,



(b) the amount of advances and závdavků), leases and loans to persons who

they are statutory bodies, members of statutory or other managing and

supervisory bodies, with indications of the interest rates, main conditions and

any amounts due, the amount of all forms of collateral, with the indication of the

the total for each category,



(c)), the total amount of debt, which, at the date of the consolidated financial

accounts have a maturity of longer than five years and the total amount of

secured debts, stating the nature and form of the collateral,



(d) the method of determining the fair value) of assets and liabilities, a description of the

the value model used in the valuation of securities and derivatives

the fair value, the changes in fair value, including changes in the valuation of the share

equivalences according to individual types of financial assets and the way they

posting; If not a valuable paper, share and derivative awarded real

the value or entity shall equivalences, reasons for and possible

the amount of the adjustments,



(e) a summary of debt) which are not included in the consolidated balance sheet,

If this information is useful for the assessment of the financial situation;

separately, shall indicate all the debts related to pensions and debts between the

the consolidating accounting unit and accounting units not included in the

the consolidated financial statements,



f) consolidated revenues from ordinary activities, broken down by category

activities and by geographical markets, these categories and markets between

you substantially different in terms of the manner in which the sale is organized

the goods and products and the provision of services falling within the ordinary activities,



(g)) the nature and business purpose of the transactions, which are not listed in the

the consolidated balance sheet, and the financial impact of these transactions if they are

the risks or benefits arising from such arrangements are material and where publication of the

such risks or benefits is necessary for assessment of the financial situation,



h ^ 18a) transaction), with the exception of transactions within the business units in the

the consolidation, which the consolidating accounting unit, consolidated

the unit, the business unit under the joint influence of or accounting units

associated with the related party concluded, including the amount of such

transactions, the nature of the related party relationship and other information about the

These transactions, which are necessary for an understanding of the financial situation,

If these transactions are material and have not been concluded under normal market

conditions; information about individual transactions may be aggregated according to

to their nature except where separate information

necessary to understand the impact of related party transactions on the financial

the situation; the term "related party" has the same meaning as in the international

accounting standards covered by European Union law ^ 18b)



I) total cost information separately on the remuneration, the

^ 13 g) the auditor or auditors for the accounting period broken down

on



1. the statutory audit ^ 13) annual accounts,



2. other certification services,



3. tax advisory services,



4. other non-audit services.



TITLE IV



cancelled



section 68



cancelled



PART SIX



§ 69



Transitional and final provisions



(1) the provisions of this Ordinance shall not apply to the financial statements and

the consolidated financial statements for the accounting year commenced before

effect of this Ordinance.



(2) the provisions of this Ordinance may not apply the business units in the

liquidation, winding up of which commenced before 1. in January 1993, and

State-owned enterprises running in mode of law No 111/1990 Coll., on the State

business, as amended, to the time of their demise.



(3) the item "b. II. 9. Valuation difference to acquired property "also contains

corrective entry to acquired property set (created) before

entry into force of this Decree.



(4) the item "B.I. intangible fixed assets" and "(B). II. Fixed

tangible assets "contain also the intangible and tangible assets and

technical assessment included in these items in the awards before the acquisition

the effectiveness of this Ordinance, and it's up to the disposal of the asset.



(5) the provisions of § 52 and 53 shall apply to the accounting period starting 1.

January 2004 and later. Changes in the fair value of derivatives and the changes in the fair

the value of the secured assets and liabilities that have been posted before 1.

January 2004 through the balance sheet accounts to the chart of accounts of the Group

41 and they will be in accordance with section 52 and 53 posted by account of the costs and

revenue is then posted as a change to the method of the extra costs and

the proceeds.



section 70



The effectiveness of the



This Decree shall take effect on 1 January 2005. January 1, 2003.



Minister:



MSC. in r. Sobotka.



Annex 1



The arrangement and marking of the items of the balance sheet (balance sheet)



TOTAL ASSETS



A. subscribed capital



B. fixed assets



B.i. intangible fixed assets



B.I.



1. Formation expenses



2. Intangible results of research and development



3. Software



4. Valuable rights



5. Goodwill



6. Other intangible fixed assets



7. Tangible fixed assets



8. Prepayments for intangible fixed assets



(B) (II). Long-term tangible assets



(B) (II).



1. Land



2. Construction



3. Separate tangible movable assets and sets of movable assets tangible



4. Perennial crops



5. Mature animals and their group



6. Other tangible fixed assets



7. Tangible fixed assets



8. Prepayments for tangible fixed assets



9. Valuation difference to acquired property



URB.III. Long-term financial assets



URB.III.



1.-the Shares controlled by the person



2. The shares in the business units under significant influence
3. Other long-term securities and shares



4. Leases and loans-controlled or controlling person significant influence



5. Other long-term financial assets



6. Long-term financial assets



7. Advance payments for long-term financial assets



C. current assets



C.i. Inventory



C.I.



1. the material



2. Work in progress and semi-finished products



3. Products



4. The young and the other animals and their group



5. the goods



6. Advance payments for inventory



(C) (II). Long-term receivables



(C) (II).



1. Trade receivables



2. Accounts receivable-controlled or controlling person



3. receivables-substantial influence



4. Receivables from partners



5. Long-term advances granted



6. Contingencies



7. Other receivables



8. Deferred tax assets



URC.III. Short-term receivables



URC.III.



1. Trade receivables



2. Accounts receivable-controlled or controlling person



3. receivables-substantial influence



4. Claims for společníkyí



5. Social Security and health insurance



6. State – tax receivables



7. Short-term prepayments made



8. Estimated receivables



9. Other receivables



(C) (IV). Short-term financial assets



(C) (IV).



1. Money



2. Bank accounts



3. short-term securities and investments



4. Acquisition of short-term financial assets



D.i. accruals



D.I.



1. Accrued expenses



2. Complex deferred expenses



3. Accrued income



LIABILITIES TOTAL



A. equity



A.i. registered capital



A.I.



1. The capital of the



2. Own shares and own ownership interests (-)



3. Changes in share capital



AND (II). Capital funds



AND (II).



1. Premium



2. Other capital funds



3. the revaluation of assets and liabilities



4. From the revaluation upon transformation of business corporations



5. Differences from the transformation of corporations



6. Differencies on valuation of a. business corporations



URA.III. Funds from profit



URA.III.



1. the reserve fund



2. Statutory and other funds



AND (IV). Result of previous years



AND (IV).



1. Retained earnings from previous years



2. the accumulated loss from previous years



3. Another result of the past years



A.v. 1. Profit or loss for the current period/+-/



A.v. 2. Decided to advance on payment profit share/-/



B. Foreign sources



B.i. Reserves



B.I.



1. The reserve under the special law



2. The provision for pensions and similar obligations



3. provision for income tax



4. other provisions



(B) (II). Long-term liabilities



(B) (II).



1. Trade payables



2. Commitments-controlled or controlling person



3. Liabilities-substantial influence



4. Liabilities to partners



5. Long-term advances received



6. Bonds issued



7. Long-term bills of Exchange to be paid



8. Estimated Payables



9. Other liabilities



10. Deferred tax liabilities



URB.III. Short-term liabilities



URB.III.



1. Trade payables



2. Commitments-controlled or controlling person



3. Liabilities-substantial influence



4. Liabilities to partners



5. Liabilities to employees



6. Payables to social security and health insurance



7. State – tax Payables and subsidies



8. Short-term prepayments received



9. Bonds issued



10. Estimated Payables



11. Other liabilities



(B) (IV). Bank loans and borrowings



(B) (IV).



1. Long-term bank loans



2. Short-term bank loans



3. short-term borrowings



C.i. accruals



C.I.



1. Accrued expenses



2. Deferred income



Annex 2



The arrangement and marking of the items of the profit and loss account-expenses



I. revenues from sale of goods



A. cost of goods sold



+ Gross profit



II. Performance



II. 1. Revenues from the sale of own products and services



2. Change in stocks of own activities



3. Activation



B. purchased consumables and services



(B) 1., the consumption of material and energy



2. Services



+ Added value



C. staff costs



(C). 1. Payroll costs



2. Remuneration of Board members the business corporations



3. the costs of social security and health insurance



4. Social costs



D. taxes and charges



E. depreciation of intangible and tangible fixed assets



III. Sales of fixed assets and material



III. 1. Proceeds from sale of fixed assets



2. Revenues from sales material



F. net book value of fixed assets and material sold



F. 1. Net book value of sold fixed assets



2. the material Sold



G. change in reserves and provisions relating to operating activities and

complex deferred costs



IV. other operating income



H. other operating costs



V. transfer of operating revenues



I. transfer of operating expenses



* Operating profit or loss



VI. Proceeds from sale of securities and shares



J. Sold Securities and shares



VII. income from long-term financial assets



VII.



1. income from shareholdings in subsidiaries entities and business units under the

significant influence



2. income from other long-term securities and shares



3. Income from other long-term financial assets



VIII. income from current financial assets



K. costs of financial assets



IX. Income from revaluation of securities and derivatives



L. cost of revaluation of securities and derivatives



M. change in reserves and provisions relating to financial



X. interest income



N. interest expenses



XI. Other financial income



Other financial costs.



XII. Transfer of financial revenues



P. transfer of financial expenses



* Financial result



Q. income tax on ordinary activities



Q.1.-payable



2.-deferred



** Profit or loss from ordinary activities



XIII. extraordinary income



R. extraordinary expenses



S. income tax on extraordinary activities



1.-due



2.-deferred



* Extraordinary profit/loss



T transfer share the management shareholders (+/-)



Outturn for the financial year (+/-)



Result before tax



Annex 3



The arrangement and marking of the items of the profit and loss account-special-purpose breakdown



1. Revenues from sale of products, goods and services



And the cost of sales



The gross profit or loss



(B). Selling expenses



(C) Administrative Director



II. Other operating income



(D) other operating expenses



* Operating profit or loss



III. Revenues from sale of securities and shares



E. Sold Securities and shares



IV. income from long-term financial assets



IV. Income from shareholdings in subsidiaries entities and business units under the

significant influence



2. income from other long-term securities and shares



3. Income from other long-term financial assets



In income from current financial assets



F. costs of financial assets



VI. Income from revaluation of securities and derivatives



(G) the cost of revaluation of securities and derivatives



H. change in reserves and provisions relating to financial



VII. Interest income



I. interest expense



VIII. Other financial income



J. other financial costs



IX. Transfer of financial revenues



The transfer of financial expenses.



* Financial result



L. income tax on ordinary activities



L. 1.-due



2.-deferred



** Profit or loss from ordinary activities



X. extraordinary income



M. extraordinary costs



N. income tax on extraordinary activities



N 1.-due



2.-deferred



* Extraordinary profit/loss



On the transfer of share of results of associates



Economic result for the accounting period



Result before tax



Annex 4



Indicative chart of accounts



Account coding No. 0-fixed assets



01-intangible fixed assets



02-tangible fixed assets odpisovaný



03-tangible fixed assets neodpisovaný



04-acquired long-term intangible and tangible assets and investments

long-term financial assets



05-advance payments for fixed assets



06-financial fixed assets



07-accumulated depreciation for the fixed intangible fixed assets



08-accumulated depreciation to tangible fixed assets



09-adjustments to fixed assets



Account coding No. 1-Inventories



11-Material



12-inventory of own production



13-the goods



15-advance payments for inventory



19-adjustments to inventory



Account coding No. 2-financial assets and short-term bank

loans



21-Money



22-bank accounts



23-short term bank loans



24-short term financial assistance



25-short term securities and shares and the acquisition of short-term financial

property



26-transfers between financial accounts



29-adjustments to short-term financial assets



Account coding No. 3-Posting relationships



31-accounts receivable (short-term and long-term)



32-liabilities (short-term)



33-Clearing is personnel and institutions



34-the clearing of taxes and subsidies



35-receivables from associates



36-liabilities to partners



37-other receivables and Payables



38 – temporary accounts of assets and liabilities



39-the adjustment to internal clearing clearing the relationships and



Account coding No. 4-capital accounts and long-term liabilities
41-the capital and capital funds



42-funds from the profit and the converted results



43-result



45-Reserves



46-long term bank loans



47-long-term liabilities



48-the deferred tax liability and claims



49-individual entrepreneur



Account coding No. 5-Costs



50-consumed purchases



51-services



52-personal expenses



53-taxes and fees



54-other operating expenses



55-depreciation, reserves, complex deferred expenses and provisions

the items in the operational area



56-financial costs



57-reserves and provisions in the financial area



58-extraordinary expenses



59-income taxes, accounts and reserve gear on income tax



Account coding No. 6-revenue



60-sales for their own performances and goods



61-Changes in stocks of own activities



62-Activation



64-other operating income



66-financial income



68-extraordinary income



69-Gear accounts



Account coding No. 7-Closing and off-balance sheet accounts



70-rozvažné Accounts



71-the profit and loss account



75 to 79-off-balance sheet accounts



Chart of class 8 and 9-the intercompany accounting



Selected provisions of the novel



Article II of the Decree No. 472/2003 Coll.



The provisions of the transitional



1. The financial statements and the consolidated financial statements for the financial period

commenced before the effect of this order shall be drawn up in accordance with the existing

the legislation, if it is not otherwise specified in point 4.



2. In the first day of the accounting period, the additional 1. January 2004 and later

adjustments for receivables, which the accounting unit acquired in the accounting

periods beginning before 1 January 2005. January 2004 and identified to trading, cancels the

the benefit of cost; at the same time, the reduction of the value of the

receivables through an account in the chart of a group of 58.



3. In the transition from the system of simple accounting on accounting, after

closing the books on a simple accounting system progresses

in the manner referred to in section 61b, paragraph. 2 to 4. If at the close of the accounting

books in a simple accounting of money found in a journal the final

the balance of the interim items ^ 19) shall be indicated as initial account balance

in the chart of the group, 26, and depending on the nature of the difference

(+/-) as the remaining active or passive.

--------------------------------------------------------------------------

19) section 3 (3). 2 Decree No 507/2002 Coll., which shall be carried out

some of the provisions of Act No. 563/1991 Coll., on accounting, in the

as amended, for the accounting unit that charges

in the system of simple accounting, repealed by Act No.

437/2003 Coll.



4. the provisions of paragraph 11 of this Decree, with the exception of points 100 and 105 of the

the Ordinance and the provisions of points 82 and 112 of this Decree shall apply to the accounting

accounts compiled after 1. January 2004, including.



5. the provisions of point 4, 43, 83, 84 and 88 of this order shall apply for the first time in

accounting period closest to the following accounting period in which the

entered the Treaty of accession of the Czech Republic to the European Union in

force; by this time, the provisions of section 2 (2). 2, § 39, paragraph.

10, § 62, paragraph. 4 and section 68 of the Decree No. 500/2002 Coll., as amended effective before the

entry into force of this Decree.



Article II of the Decree No. 397/2005 Sb.



The provisions of the transitional



1. The provisions of article. I, points 1 to 9 and 13 to 15 of this Decree apply accounting

the unit for the first time for posting in accounting periods commencing in 2005

and for drawing up the accounts for the financial period started in 2005.



2. For the accounting for preferential stakes acquired in the accounting period,

preceding the accounting period of the započatému in the year 2005, the

business unit accounting methods that were used in their acquisition, and

until their disposal regardless of the entry into force of this

the Decree.



3. The provisions of article. I, points 18 to 23 shall apply the accounting unit for the first time

the consolidated financial statements to be produced after 1. January 2005 including; This

provision does not affect the consolidated financial statements already assembled

before the entry into force of this Decree.



Article. (II) Decree No 349/2007 Sb.



The provisions of the transitional



1. The provisions of this Ordinance shall apply the accounting unit for the first time in accounting

periods beginning 1. January 2008 and later, if it is not in the point 3

unless otherwise provided for.



2. The item "(B). II. 5. Adult animals and their group "also contains

animals until the entry into force of this order in the entry

"(B). II. 5. The basic herd and draught animals "and the entry" C.I. 4. Young and

other animals and their group "also contains animals reported to the

the time of entry into force of this Decree, in the item "C.I. 4. The animals ", and it's up to

by the time of their disposal.



3. The provisions of article. I, points 22, 23 and 45 apply accounting unit for accounting

statements and the consolidated financial statements compiled to 29. June 2008 and

at a later time.



Article. (II) Decree No 469/2008 Sb.



The provisions of the transitional



1. The provisions of this Ordinance shall apply for the first time in the accounting business unit

the period starting 1. January 2009 and later, if not in points 2 to 5

unless otherwise provided for.



2. The provisions of article. I, point 4 shall apply already compiled financial statements

on 31 December 2001. December 2008.



3. The provisions of article. I, points 5 and 6 shall apply the accounting unit for accounting

accounts compiled after 1. January 2009 and later.



4. The provisions of article. I, points 2, 9, 11 and 12 shall apply the accounting unit for the first time in

accounting periods beginning 1. January 1, 2010 and later.



5. If you are in the conversion of the company or the contract of the cooperative

conversion or transformation of the projects stored in a collection of documents of the business

register prior to the effective date of this order, the provisions of the accounting unit

the provisions of Decree No. 500/2002 Coll., as amended, effective the day of acquisition

the effectiveness of this Ordinance. The entity may use the provisions of the article. (I)

points 3 and 8 of Decree No. 500/2002 Coll., as amended by this Ordinance,

the conversion of the company or cooperative, if the project was saved to the conversion

collection of documents in the register in the period from 1. July 2008 to 31.

December 2008.



Article. (II) Act No. 419/2010 Sb.



Transitional provisions



1. the provisions of Decree No. 500/2002 Coll., as amended, effective from the date of acquisition

the effectiveness of this Ordinance, shall apply for the first time in the accounting period, which

began in 2011 or later, if not in points 2 to 4 of the set

otherwise.



2. the application of the provisions of section 6 (1). 3 (b). (d)) and section 7 (1). 10 of the Decree No.

500/2002 Coll., as amended, effective from the date of entry into force of this order,

for the depreciation of the items "B.I. 5. Goodwill "and" (B) (II). 9. Valuation difference on

acquired assets "reported by the time the effectiveness of this Ordinance,

not considered a violation of the requirement of the straight-line.



3. The provisions of section 39, paragraph. 7 and 13 of Decree No. 500/2002 Coll., as amended by

effective from the date of entry into force of this order, shall first apply for

determine the conditions of exemption from the requirement to indicate the schedule of revenues from

sales of goods, products and services, by category of activity and by

geographical markets and the explanation above the amounts reported under the heading "B.I. 1.

"The expenses for the accounting period, which began in the year 2010 and

at a later time.



4. The provisions of section 2 (2). 2 the second sentence and section 62 to 67 of Decree No. 500/2002

Coll., as amended, effective from the date of entry into force of this order, for the first time

used in the preparation of the consolidated financial statements for the accounting period,

that began in the year 2010 or later.



Article. (II) Decree No. 413/2011 Sb.



Transitional provisions



1. the provisions of Decree No. 500/2002 Coll., as amended, effective from the date of acquisition

the effectiveness of this Ordinance, shall apply for the first time in the accounting period, which

Start 1. January 2012 or later, if not provided for in point 3

otherwise.



2. In cases, when the project was drawn up according to the conversion law No.

125/2008 Coll. on transformation of commercial companies and cooperatives, in the text of the

effective until 31 December 2006. December 2011, proceed when posting on the conversion

of the company in accordance with Decree No. 500/2002 Coll., as amended, effective the day

the entry into force of this order.



3. the provisions of section 15a of the Decree No. 500/2002 Coll., as amended, effective from the date of

the entry into force of this order, shall apply for the first time in the accounting period,

starting 1. January 2013 or later.



Article. (II) Decree No. 467/2013 Sb.



Transitional provisions



1. the provisions of Decree No. 500/2002 Coll., as amended, effective from the date of acquisition

the effectiveness of this Ordinance, shall apply for the first time in the current accounting period

1 January 2014 and later, unless otherwise provided in the following point otherwise.



2. The accounting unit, which showed long-term intangible and tangible

assets and inventory in the items set out in section 6, 7, 9, 47, 56 and 61a

Decree No. 500/2002 Coll., as amended, effective the day of the entry into force of this

the decree shows that the assets and charges on it until its disposal

under section 6, 7, 9, 47, 56 and 61a of the Decree No. 500/2002 Coll., as amended by

the effective to date of the entry into force of this order.



Article. (II) Decree No. 293/2014 Sb.



Transitional provisions



1. the provisions of Decree No. 500/2002 Coll., as amended, effective from the date of acquisition

the effectiveness of this Ordinance, shall apply for the first time in the accounting period, which

began on 1 July. January 2015 or later, if not in section 2

unless otherwise provided for.
2. the provisions of section 7, 47 and 56 of Decree No. 500/2002 Coll., as amended effective

from the date of entry into force of this Decree, the accounting unit used

already compiled in the closure from 1. for the financial period 1 January 2015

beginning in 2014.



Article. (II) Decree No. 250/2015 Sb.



paid



1A) Fourth Council directive of 25 June. July 1978, based on article. 54

paragraph. 3 (b). (g)) of the Treaty on the annual accounts of certain forms of

companies (78/660/EEC), as amended by Council directives 83/349/EEC, 84/569/EEC,

89/666/EEC, 90/604/EEC, 90/605/EEC, 94/8/EC, 1999/60/EC, 2003/37/EC and

directives of the European Parliament and Council Directive 2001/65/EC, 2003/51/EC,

2006/43/EC, 2006/46/EC and 2009/49/EC.



Seventh Council directive of 13 December. June 1983 based on the article. paragraph 54. 3

(a). (g)) of the Treaty on consolidated accounts (83/349/EEC),

the texts of Council Directives 89/666/EEC, 90/604/EEC, 90/605/EEC and directives

European Parliament and Council Directive 2001/65/EC, 2003/51/EC, 2006/43/EC,

2006/46/EC, 2006/99/EC and 2009/49/EC.



1 c) for example, Act No. 586/1992 Coll., as amended.



1 d) Decree No 501/2002 Coll., which implements certain provisions of

Act No. 563/1991 Coll., on accounting, as amended, for the

the business units, which are banks and other financial institutions, in

as amended.



Decree No 502/2002 Coll., which implements certain provisions of the Act

No. 563/1991 Coll., on accounting, as amended, for the accounting

units which are insurance companies, as amended.



Decree No 503/2002 Coll., which implements certain provisions of the Act

No. 563/1991 Coll., on accounting, as amended, for the

health insurance, as amended.



Decree No 504/2002 Coll., which implements certain provisions of the Act

No. 563/1991 Coll., on accounting, as amended, for the accounting

the units in which the main subject of activity is not a business, if

charge in the system of double-entry accounting, in the wording of later regulations.



Decree No. 410/2009 Coll., implementing certain provisions of Act

No. 563/1991 Coll., on accounting, as amended, for the

some of the selected business units, in wording of later regulations.



1E) for example, Act No. 593/1992 Coll., on reserves for the detection of base

income taxes, as amended by later regulations.



section 19, paragraph 2). 6 of Act No. 563/1991 Coll., on accounting, as amended by

amended.



3) section 33 of Act No. 586/1992 Coll., on income taxes, as amended

regulations.



for example, 5) Law No. 207/2000 Coll., on the protection of industrial designs and

Amendment of the Act No. 527/1990 Coll., on inventions, industrial designs and

improvement proposals, as amended, law No 137/1995

Coll. on trademarks, as amended.



5A) § 2 (2). 1 of Act No. 695/2004 Coll., on conditions for trading

greenhouse gas emission allowance trading and amending certain acts, in

the text of Act No. 212/2006 Coll. and Act No. 315/2008 Sb.



5B) for example, Act No. 256/2000 Coll., on the State agricultural intervention

Fund and amending certain other laws (the law on the State farm

the intervention fund), as amended by Act No. 128/2003 Coll., Act No. 41/2004

Coll., Act No. 85/2004 Coll., Act No. 235/2004 Coll. and Act No. 482/2004

Coll., regulation of the Government No. 244/2004 Coll., on conditions for the establishment of closer

the application of the levy 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., on the establishment of certain

the conditions of the implementation of the premium rights on breeding cows without market production

milk, or for breeding ewes.



5B) for example, Act No. 256/2000 Coll., on the State agricultural intervention

Fund and amending certain other laws (the law on the State farm

the intervention fund), in the wording of later regulations, and Government Regulation No.

196/2005 Coll., on the determination of certain terms of the implementation of the premium rights

on the breeding of cows without market milk production, or for breeding ewes.



5 c), for example, law No. 22/1997 Coll., on technical requirements for

products and amending and supplementing certain acts, as amended

regulations.



5 d), for example, law No. 274/2001 Coll., on the water supply and sewerage networks for

public use and on amendments to certain acts (the Act on water supply and

sewerage Act), as amended, and other related

laws.



5E) for example, Act No. 406/2000 Coll., on the management of energy, as amended by

amended.



for example, Act No. 5F) 289/1995 Coll., on forests and on the amendment and supplement

Some laws (forest law).



5 g), for example, Act No. 254/2001 Coll., on the waters of and amendment to certain

laws (the Water Act), as amended.



6) Act No. 50/1976 Coll., on the territorial planning and building regulations (building

Act), as amended.



for example, law No 7). 274/2001 Coll., on the water supply and sewerage networks for

public use and on amendments to certain acts (the Act on water supply and

sewerage networks).



9) Law No. 20/1987 Coll. on State care monument, as amended

regulations.



10) Law No 71/1994 Coll., on the sale and export of objects of cultural value.



11) for example, law No. 121/2000 Coll., on the protection of the collections of the Museum of the nature and

on the change of certain other laws.



12) for example, 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 (the law on liability insurance

the vehicle), as amended by Act No. 309/1999 Coll., as amended

the provisions of section 16 of Act No. 76/2002 Coll. on integrated pollution prevention and

pollution control, integrated pollution registry and amending

Some laws (the law on integrated prevention), Act No. 50/1976 Coll.

in the wording of later regulations.



12B) section 22, paragraph. 2 of the Act No. 563/1991 Coll., on accounting, as amended by law

No 437/2003 Coll.



12 c), for example, Act No 246/1992 Coll., on the protection of animals against cruelty,

in the wording of later regulations.



12d), for example, section 3, paragraph 3. 1 (a). (d)) Law No 166/1999 Coll., on the

veterinary care and amending related laws (health law), in

as amended, section 2 (b). and (b))) and Decree No 375/2003 Coll.

implementing certain provisions of Act No. 167/1999 Coll., on the

veterinary care and amending certain related laws (health

Act), as amended, and on animal health requirements for the

animal products, as amended by later regulations.



for example, law No 13) 593/1992 Coll., on reserves for the detection of base

income taxes, as amended, Act No. 44/1988 Coll., on

the protection and utilization of the mineral wealth (the top Act), as amended by

amended, law No 185/2001 Coll., on waste and amending

certain other acts, as amended.



for example, government regulation 13A) No. 337/2006 Coll., laying down certain

the conditions of implementation of the measures of the common organisation of the markets in the sugar sector,

as amended by regulation of the Government No. 44/2007 Sb.



13A) section 12 of Act No. 695/2004 Coll., on conditions for trading

greenhouse gas emission allowance trading scheme and amendment to certain laws.



13 c) of section 9 of Act No. 695/2004 Coll., on conditions for trading

on greenhouse gas emissions and amending certain laws, as amended by law

No 212/2006 Sb.



13D) Article. paragraph 43. 1 point 7a of Directive 78/660/EEC, as amended by Directive

2006/46/EC.



13E) Article. paragraph 43. 1 point 7b of Directive 78/660/EEC, as amended by Directive

2006/46/EC.



13F) Article. paragraph 43. 1 point 7b of Fourth Council Directive 78/660/EEC, as amended by

European Parliament and Council Directive 2006/46/EC.



Regulation of the European Parliament and of the Council (EC) No 1606/2002 of 19 November 2002.

July 2002 on the application of international accounting standards.



13 g) Article. 2 section 2 of the European Parliament and Council Directive 2006/43/EC.



13 h) Article. 2 paragraph 1 of the European Parliament and Council Directive 2006/43/EC.



for example, section 220a 14) of Act No. 513/1991 Coll., as amended

regulations.



14A) for example, Act No. 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. 274/2001

SB., about water supplies and sewerage Act for public use and amending

Some laws (law on water supplies and sewerage Act), as amended by

amended.



14B) for example, Act No. 127/2005 Coll., on electronic communications and

changes to some related laws (Act on electronic

communications), as amended.



14 c), for example, law No. 13/1997 Coll. on road traffic, as amended by

amended.



14 d) of section 6 of Act No. 338/1992 Coll., on the estate tax, as amended by

amended.



15) section 61 of the Act No. 513/1991 Coll., as amended.



15A), for example, section 6 of Decree No. 501/2002 Coll., as amended

regulations.
for example, section 16, paragraph 69). 8 and § 69 paragraph. 6 of Act No. 513/1991 Coll., on the

as amended.



16A) Law No. 125/2008 Coll., on the transformation of companies and

cooperatives.



16A) § 7b of Act No. 586/1992 Coll., as amended by law No 438/2003 Coll.



18A) Article. 34 point 7b of Seventh Council Directive 83/349/EEC, as amended by Directive

The European Parliament and of the Council 2006/46/EC



18B) Article. 34 point 7b of Seventh Council Directive 83/349/EEC, as amended by Directive

The European Parliament and of the Council 2006/46/EC.



Regulation of the European Parliament and of the Council (EC) No 1606/2002 of 19 November 2002.

July 2002 on the application of international accounting standards.



for example, 20) Law No 284/2009 Coll., on payments, as

amended, and Decree No 374/2009 Coll., on the performance of the activities

credit institutions, electronic money institutions, providers

a small range of payment services and electronic money issuers

small scale.