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.
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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.
