On Reserves For The Findings Of The Corporate Tax Base

Original Language Title: o rezervách pro zjištění základu daně z příjmů

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=40382&nr=593~2F1992~20Sb.&ft=txt

593/1992 Coll.



LAW



The Czech National Council



of 20 December. November 1992



on reserves for the findings of the corporate tax base



Change: 157/1993.



Change: 323/1993.



Change: 244/1994 Coll.



Change: 132/1995 Sb.



Change: 211/1997.



Change: 333/1998 Coll.



Change: 363/1999 Coll.



Change: 492/2000 Sb.



Change: 126/2002 Sb.



Change: 260/2002 Coll.



Change: 176/2003 Coll.



Change: 441/2003 Coll.



Change: 669/2004 Sb.



Change: 377/2005 Sb.



Change: 545/2005 Coll.



Change: 223/2006 Sb.



Change: 261/2007 Coll. 296/2007 Sb.



Change: 126/2008.



Modified: 2/2009 Sb.



Change: 216/2009 Sb.



Change: 278/2009 Sb.



Change: 346/2010 Sb.



Change: 458/2011 Coll. 344/Sb.



Change: 267/2014 Sb.



The Czech National Council decided on the following Act:



§ 1



This Act regulates in order to determine the tax base from income the way

creation and the amount of provisions and adjustments that are expenditure (cargo)

incurred on achieving and sustaining revenue, securing the ^ 1) for taxpayers

income taxes.



§ 2



(1) the Provisions of § 1 shall mean the Bank reserves, reserves in the

insurance, provision for repairs of tangible assets, the reserve for the growing

activities and other provisions to the extent provided by law.



(2) the provisions referred to in paragraph 1 means the adjustments as defined in

This Act, made to the balance sheet value of the accounts receivable nepromlčených

payable after 31 December 2006. December 1994 and posted under a special legal

prescription ^ 1a) or kept in demonstrable records referred to in section 3 of the

paragraph. 3. for the purposes of this Act, the balance sheet value of the accounts receivable

means the nominal value or purchase price of the claim credited to the

balance sheet accounts of the taxpayer without the influence of changes in the fair value of the

(the value of the difference) ^ 1a) or in the demonstrable register pursuant to § 3

paragraph. 3. unless expressly provided otherwise by this Act, the corrective

items can only be for receivables, which were in their

the formation of charged in revenue and the resulting income according to

special legal regulation ^ 1 d) income exempt from income tax

or nezahrnovaným in the tax base from income or zahrnovaným to

a separate corporate tax base or tax base for special

the tax rate. Unless this Act expressly provided otherwise, the provisions

items do not form to receivables arising by virtue of the Securities and

other investment tools, ^ 1b) loans, leases, guarantees, advances,

performance for the benefit of capital, loss of business

corporations, contractual penalties and default interest charges on late payments,

periodic penalty payments and other penalties from the contractual relations, to receivables acquired

free of charge and to file claims.



(3) in the case of the acquisition of the claims by assignment of the latter form may

adjustments to the balance sheet value of the claim, if paid by its

the unit cost.



(4) If a creditor shall take place pursuant to section 5 and 8, shall not constitute provisions

the claims, if the debtor has at the same time overdue debts and

will not perform reciprocal offsetting.



(5) in the case of legal actions challenging the claims of the debtor is

the provisions of paragraph 4, the creditor shall not apply to that part of the value of the

the claims, which are disputed by the debtor exceeds the value of debts,

If the creditor shall proceed pursuant to section 8a, and performs on the day of reckoning

the final conclusion of the proceedings.



(6) provisions may form the taxpayers of income tax of legal entities

people also claims that



and when they occur) were charged in accordance with the legislation of

governing the accounting of costs and reduction in the posted refund

intake is not under special legislation the income exempted from

income tax or nezahrnovaným in the tax base from income or

zahrnovaným to a separate corporate tax base or tax base

for a special tax rate, or



(b)) was due to the correction of past years in accordance with the legislation of the

governing accounts charged recognised in equity, and in order to determine the base

the tax was necessary about their entire value to increase profit.



(7) in accordance with paragraph 6 also advance the taxpayers income tax

people with accounts receivable that were in their origin posted according to

legislation governing the accounting.



§ 3



(1) the reserves and provisions are made in the manner and for the purposes specified

of this Act and shall apply for the tax period, if not in other

the provisions provide otherwise. Tax period for the purposes of this

law, with legal entities, means the tax period of income tax

legal persons, if it takes at least 12 calendar months, or if

is shorter than 12 months, but begins with the decisive day of the merger or the transition

equity in the partnership or the Division of a business corporation. The tax

period for the purposes of this Act, for natural persons means the calendar

year.



(2) the taxpayer is obliged to in connection with the filing of the tax return

examine the rationale of creating reserves and adjusting entries and their

real state compare with the amount of capacity that can be brought according to the taxpayer

This Act on the basis of income tax determined in accordance with the Special

legislation. ^ 1 d)



(3) creation of provisions and reserves as an expenditure to be applied (load) on the

reach, ensuring and maintaining income ^ 1 d) must be posted according to the

special legal regulation ^ 1a) or listed in tax records. ^ 20)

Creation of adjustments may as an expenditure (cost) to achieve,

ensuring and maintaining income ^ 1 d) apply and the taxpayer that is

special legislation provided for ^ 1a) use for posting and

the financial statements of the modified law of International accounting standards

Of the European communities, if at the same time leading a demonstrable record of

claims up to the amount laid down by the demonstrable

records, and only in relation to claims, of which related

intake is not under special legislation ^ 1 d) tv special

from income tax or nezahrnovaným in the tax base from income or

zahrnovaným to a separate corporate tax base or tax base

for a special tax rate, unless this Act expressly provided

otherwise. Demonstrable evidence of the claims in this case means

an inventory of the various claims and adjustments made up of these

individual claims under this Act, drawn up in the manner and in the

the scope for the creation of adjustments to a special legal

^ law 1a) without the influence of international accounting standards as modified

the law of the European communities. Similarly, this applies in the case of conversion

under special legislation ^ 1e). The creation of reserves may as an expenditure

(cargo) to achieve, ensuring and maintaining income ^ 1 d) when the

the conditions of this Act apply and the taxpayer, which is a special

^ law 1a) provided for use for accounting and preparation of financial

statements of international accounting standards prepared by the law of the European

the community, if at the same time leading a demonstrable record of these reserves

and it's up to the amount laid down by the demonstrable evidence; Similarly,

This also applies to the creation of reserves for repairs of tangible property under section 7 of the

the taxpayer, those assets depreciated by the method of component

depreciation according to the laws governing the accounting.

Demonstrable evidence of reserves in this case means the inventory

individual reserves according to the purpose for which are made under this

the law, drawn up to the extent and in the manner prescribed for the creation of reserves

special legislation "^ 1a) without affecting the international accounting

standards. Similarly, this applies in the case of conversion under a special legal

prescription ^ 1e).



§ 4



(1) expenditure (costs), on the cover to create reserves and provisions

the item must be a priority to pay from these reserves and provisions

items; the reserve shall be abolished at the same time, when the reasons for

that were created. Reserves and provisions shall be abolished on the date of always

their business or other self-employment or

leasing of the business establishment, at the date of interruption of business or other

self-employment or farming business establishment, if this

activity or the leasing business establishment are not started by the deadline for

filing a tax return for the tax year in which

to interrupt. Reserves and provisions will be lifted also the effective date of

tenancy agreement in the case of a tenant of the business establishment, at the date of

the previous day the cancellation of a permanent establishment in the territory of the United

Republic, ^ 22) on the day preceding the day of entry into liquidation or to

the day preceding the effective date of the decision on the Declaration of bankruptcy.

The provision is not cancelled in case the funds in the amount of reserves

formed pursuant to § 9 and 10 will be deposited in a special account in the bound

the Bank under section 10a, and in the case of transformation of a business corporation. ^ 1e) adjustments

items will not cancel the claims acquired in the transformation of business

corporations. In the transformation of business corporations ^ 1e) can continue

the successor of the business Corporation in the formation of reserves and adjusting entries

started by the company being acquired or allocated by business corporations and under the

conditions that would apply to the company or business being divided


the Corporation under this Act, if the conversion was effected, and

only to the extent that they relate to the part of the business property, which

pass to the successor business corporation, however to the maximum

the amount established by this Act. Reserves and provisions cannot be created

in the course of the liquidation or in the course of insolvency proceedings in the duration of the

the effects of bankruptcy, with the exception of the provisions referred to in section 10, paragraph 1. 2,

the funds will be deposited in a special account in the bound

the Bank under section 10a.



(2) the Reserves shall not be create on expenses (costs) for the acquisition of

tangible and intangible assets.



(3) adjustments are used to cover losses from the write-off of receivables, to which the

are created, or to cover the difference between the nominal value of the

the claim and its purchase price agreed when the assignment of the

assignee. Adjustments shall be abolished at the same time, when they have passed

the reasons for which they were created.



(4) the balance of reserves and adj. entries detected at the end of the reporting period

serving the tax return, is transferred to the following period.



(5) the total amount of provisions for banks including Bank reserves

shall not exceed the total amount of the claims to which it creates.



§ 5



Bank reserves and provisions



(1) as expenditure (costs) to achieve, ensuring and maintaining income ^ 1)

can banks ^ 4) create in the tax year



and) adjustments to receivables from loans, nepromlčeným



(b)) the provision for bank guarantees provided for loans provided by the banks.



(2) the total amount of creation for the tax period



and) adjustments referred to in paragraph 1 (b). and) shall not exceed 2

% from the base, which is the average state of the balance sheet values nepromlčených

Receivables from loans incurred in respect of the principal of and interest on the awards

nesníženém of adjusting entries and reserves already created and reduced the

part of the average state of the balance sheet value of the accounts receivable from nepromlčených

the loans, which is adopted by the bank guarantees provided or insured,



b) reserves referred to in paragraph 1 (b). (b)) shall not exceed 2%

the average State Bank guarantees provided for loans granted

banks.



Adjustments must always be assigned to individual claims,

reserves to individual guarantees. Average is calculated from the monthly

balances as of the last day of the month and the balance at 1. January

of the reporting period.



(3) the Claim of credit for the purpose of provisioning means

the claim in respect of principal and interest if the loan was provided

the Bank ^ 4) non-bank body or was the fulfilment of a bank guarantee,

a body established or resident in the territory of a Member State of the European

the Union or in the territory of another State, which is against the Czech Republic is bound

International Treaty to ensure the implementation of exchange of information, and the contract

was negotiated as a credit contract or contract of banking guarantee provided for in

the provisions of the civil code or by comparable legal

Regulation of the Member State of the European Union or of another State which is against

The Czech Republic is bound by an international agreement to ensure the implementation of the exchange of

information, which arranges for the provision of loans, with the exception of

the case, which will be for the negotiation of a credit agreement and the provision of

applied to the law of the State which is not a member of the European Union or in any other State,

that is against the Czech Republic is bound by an international agreement providing for

the implementation of the exchange of information, despite the fact that the use of this right

permitted by the law of the Member State of the European Union or other

the State, which is against the Czech Republic is bound by an international agreement

ensure the implementation of the exchange of information.



(4) a bank guarantee for the purposes of creating reserves means the bank guarantee,

that was provided for the debts of the entity established or resident in the

territory of a Member State of the European Union in the case, if it is used for its

arranging and provision of the right of a State which is a member of the European Union, with the

except when it's in connection with a bank guarantee is applied

the right of a State which is not a member of the European Union, despite the fact that the use of

This law allows for the right of the Member State of the European Union.



(5) if it is agreed or provided credit or a bank guarantee

through a third party located outside the territory of the Member State

The European Union, or in a contractual relationship with that person is used right

State which is not a member of the European Union, despite the fact that the use of

This law allows for the right of the Member State of the European Union,

This is not a claim of credit or bank guarantee within the meaning of

the provisions of paragraphs 1 and 2.



(6) if the Bank ^ 4) never did not create a corrective entry referred to in paragraph 2

(a). and the claim of credit) as defined in paragraph 3, it can create

corrective entry of up to 100% of outstanding balance sheet values

claims without accessories, and under the following conditions:



the balance sheet value of the claim) without accessories at the time of

the emergence of does not exceed 30 000 CZK



(b)), from the end of the agreed period is due, at least 12 have passed

months and



(c) the date of creation) adjusting items does not exceed Bank ^ 4) total value

receivables without accessories against the same debtor arising from loans

the amount of CZK 30,000.



On the claim, which was created by a provision of this

provisions, the Bank is ^ 4) obliged to keep separate registers.



(7) a provision referred to in paragraph 1 (b). and) shall be lifted if no longer exist

the reasons for its existence, or if the claim to which it has been created,

was time barred. A corrective entry, the Bank will use to cover losses from depreciation

or the assignment of a receivable. Reserve referred to in paragraph 1 (b). (b)) is used to

cover losses related to the execution of bank guarantees provided for

loans.



Section 5a



(1) as expenditure (costs) to achieve, ensuring and maintaining income ^ 1)

may savings and credit cooperatives ^ 6a) and other financial institutions

create in a tax year provisions for nepromlčeným

claims arising from loans, including the related accessories,

provided by these entities to individuals residing in the territory of

the Member State of the European Union. A loan for the purposes of this provision,

means a loan under the law governing savings and credit unions

savings and credit cooperatives and consumer loan under the Act

governing consumer credit at other financial institutions. Repair

You cannot create entries for the



and) claims arising between the United parties as defined in the Act on

income tax,



(b) accounts receivable acquired by assignment,)



(c)) claims arising on the basis of novation or a settlement.



The correcting entry cannot be created in the tax period in which the

entry into liquidation or bankruptcy, and later in the course of the

disposal of and in the course of insolvency proceedings at the time of duration of effects

a declaration of bankruptcy.



(2) other financial institutions for the purposes of this Act,

shall mean legal entities which meet all the following conditions:



and provide loans such as your) business on the basis of the trade

^ 6f) permissions to this activity,



b) income, including interest, of the loans referred to in paragraph

1 they will reach at least one half of the total revenue in the appropriate

the tax year



(c) their capital to) the last day of the tax period shall be

at least 2 000 000 CZK.



The revenue referred to in subparagraph (b)) means the revenue posted in accordance with the

special legislation. ^ 1a) other financial institutions for

the purpose of this provision are not banks. ^ 4)



(3) adjustments are made to the base, which is the average number

the balance sheet value of receivables from credit nepromlčených without accessories

Awards nesníženém of the adjustments already created. To this base

do not count the amount:



and more than 1 500 000 $) claims in a single loan,



b) claims arising between the United parties as defined in the Act on

income tax,



(c) accounts receivable acquired by assignment,)



d) claims arising on the basis of novation or a settlement,



e) claims which have been made in the tax year

the items referred to in paragraph 5.



The average number is calculated from the monthly balances as of the last day of the month

and the balance on the first day of the relevant tax year.



(4) the total amount of provisioning for tax in accordance with paragraph 3

the period shall not exceed:



and 1.5%) of the base referred to in paragraph 3, and for credit unions

cooperatives, and those of other financial institutions, for which the above

share capital on the last day of the tax period shall be at least 20

000 000 CZK



(b) 0.6%) of the base referred to in paragraph 3, for other financial

institutions, for which the amount of capital on the last day

the reporting period is at least 10 000 000 CZK



(c) 0.2%) of the base referred to in paragraph 3, for other financial

institutions, for which the amount of capital on the last day

the tax period shall be at least 2 000 000 CZK.



(5) provisions are made also to nepromlčeným claims arising from


loans of up to 100% of the outstanding balance-sheet value of the claim without

Accessories, and under all of the following conditions is true:



the balance sheet value of the claim) without accessories at the time of

the emergence of does not exceed 30 000 CZK



(b)), from the end of the agreed period is due more to 12

months.



About the claims, which were created according to the provisions of this

paragraph, the subjects are obliged to keep separate registers. Repair

items can be claimed as an expenditure (cost) to achieve, reinsurance and

maintain the příjmů1d) for the tax period in which they were created, if

the claim that they were created at the end of the reporting period

posted in the accounts of the taxpayer under a special legal

prescription ^ 1a) and on the last day of the relevant tax year

does not exceed the total value of receivables without accessories posted at

the accounts of the taxpayer under special legislation ^ 1a) incurred

against the same debtor of loans to the amount of CZK 30,000.



(6) provisions are made to nepromlčeným also claims title

Accessories, up to 100% of outstanding balance sheet values

claims, subject to the following conditions:



and accessories related to the claim), which can be used to create a corrective

items under this provision,



(b)) was the appropriate amount of accessories tax period or in the

previous tax periods posted to revenues and income

According to a special legal regulation ^ 1 d) tv special

income tax or nezahrnovaným in the tax base from income and



(c)), the total value of receivables from accrued which meets both

the conditions referred to in points) and (b)), that are related to claims

the taxpayer incurred against the same debtor of the credit shall not exceed the amount

30 000 CZK.



About the claims, which were created according to the provisions of this

paragraph, the subjects are obliged to keep separate registers.



(7) created adjusting entries will be used to cover losses from depreciation or

the assignment of claims referred to in paragraph 1, with the exception of receivables

referred to in paragraph 1 (b). and to (b).) (c)). Losses from depreciation or assignment

claims up to the amount of the covered using adjusting entries created by

This provision are expenses incurred on the (cargo),

ensuring and maintaining income. ^ 1 d)



(8) adjustments in the amount referred to in paragraph 4 is the other financial

the institution for the relevant tax period shall be entitled to create the conditions

in the following two tax periods will not reduce capital

on a level that corresponds to the lower value adjustments or

that does not allow creation of adjustments. Reduction of share capital

for the purposes of this provision, it shall be assessed as of the last day of the relevant

of the reporting period. For the tax period in which there is a reduction in the

share capital, will raise the tax base or tax loss will be reduced or

the tax in the amount of zero adjusts for the difference between the amount of created

adjustments and adjustments to the amount of

share capital after its reduction.



§ 6



Insurance reserves



(1) the technical provisions of the insurance industry under the law governing

insurance ^ 7) for the purposes of finding the tax base income for the period,

for which a tax return is served, recognized by the creation of provisions posted

According to the domestic law governing accounting ^ 1a), which is the expenditure

(cargo) to achieve, ensuring and maintaining income,



and technical reserves on) non-life insurance ^ 10) creation



1. the provision for unearned premiums,



2. the provision for outstanding claims,



3. provisions for bonuses and rebates,



4. the Equalization reserve



5. non-life insurance provision and



6. provisions on the fulfilment of the obligations of liability for commitments of the Czech Office

insurers under the law governing liability insurance

of the vehicle,



(b)) of the technical provisions for life insurance ^ 11) creation



1. the provision for unearned premiums,



2. the provision for outstanding claims,



3. life insurance provision,



4. provisions for bonuses and rebates,



5. reserve life insurance, if investment risk

the policyholder,



6. provisions on the fulfilment of obligations from the used technical interest rate and

other quantitative parameters,



7. non-life insurance provision.



(2) in case the taxpayer located outside the territory of the Czech Republic is the creation of

technical provisions expenditure (cargo) to achieve, reinsurance and retention

income up to the amount that you could redeem taxpayer based

on the territory of the Czech Republic.



§ 7



Provision for repairs of tangible fixed assets



(1) provision for repairs of tangible assets, ^ 12) which is a cost (cargo)

to achieve and maintain the revenue assurance,, ^ 1) the depreciation period

provided for in the income tax act is five years or more, they can create

income tax taxpayers who



and) have the right to tangible property, ownership, organizational component

State appropriate to manage state assets ^ 12a), are State

organisations relevant to manage state assets ^ 12a), are co-

the Fund, which includes tangible assets is, or trust fund,

tangible assets are a part of, if this provision does not create a sharecropper

referred to in subparagraph (b)),



(b)) are farmers of tangible assets on the basis of the contract of tenancy

the business establishment, and for the repair of the property are contractually

committed, in writing,



(c)) are going through reorganization or phase out under a special legal

prescription ^ 12b) and the ownership of the tangible property for which

the reserve was formed, it was not the course of insolvency proceedings or

final termination of the insolvency proceedings.



(2) for repairs under this Act shall not be considered a technical assessment

by a special Act. ^ 13)



(3) the Provision referred to in paragraph 1 are not created in cases, tangible assets,



a) which is intended for disposal,



(b)) in which it comes to repair due to damage or other unforeseen or

the incidents,



(c)) in that it fixes that are regularly repeated each year,



(d)) to which it has ownership of the taxpayer in respect of which the assets of the last

the effects of bankruptcy under special legislation, ^ 12b).



(4) in the tax year is the creation of a reserve charge (load) on the

reach, ensuring and maintaining income if they will cash in

the full amount of the reserves attributable pursuant to paragraphs 5 and 7 on the one tax

period converted to a separate account in a bank located within the territory of

the Member State of the European Union, that it is conducted in Czech crowns or in the

euros and is intended exclusively for storing resources reserves made up of

According to this provision (hereinafter referred to as "separate account"), and at the latest

the deadline for the submission of the tax return. If the funds are not

the full amount of the reserves attributable pursuant to paragraphs 5 and 7 on the one tax

period converted to a separate account not later than the deadline for the submission of

tax return, reserve shall be abolished in the tax year for which the

This tax return. Funds to a separate account may

be spent only for the purposes for which it was created.



(5) the amount of the provision for repairs of tangible assets is determined by the

individual tangible fixed assets intended for repair and the nature of this

fix. The amount of the reserve in a tax year is equal to the proportion of the budget

the cost of repair and the number of fiscal years that have passed since the initiation of the

the creation of the reserve to the anticipated start date of repair. To the number of

tax period relevant for the purposes of calculating the amount of the provision is

includes the tax period, when the start of the creation of the reserve. To

This number does not include estimated tax period, the tax

the period when the begin repairs. For the sale of goods can be reserve

to repair a single tangible assets in relation to the volume of its

performance in the technical units; in this case, the amount of the reserve in the

a tax year is equal to the product of the proportion of the budget costs for repair

unit volume performance prediction and the sum of the amounts of actual

performances during the tax period and for the previous period, unless the

tax period.



(6) if the fix started no later than in the tax year

following the tax year in which the calculation of the level

reserves assumed begin repairs, a reserve shall be abolished in this

the following tax period. Reserve or the balance thereof shall be cancelled and the

If not exhausted at the latest in the tax year that

following the tax period in which the repair was started. For

begin repair, for the purposes of this Act, the term shall be deemed, where

physically begin to carry out the work on the matter which is the subject of

repair; where the correction is carried out outside the place of business of the taxpayer by a person other

This means the start of repairs taking over things to that person. This

does not apply to taxpayers who demonstrate that a crossing

These periods occurred by the intervention of government authority or authorities of the Government.



(7) if the taxpayer income tax giving change


the amount of the reserves, it must adjust its amount, starting with the tax

period in which this fact finds.



(8) provision for repairs of tangible assets for an individual may not be made up of

only one tax year.



(9) the maximum amount of time making the reserve referred to in the preceding paragraphs shall be in

tangible fixed assets zatříděného



and) at 2. depreciation Group 3 tax period



(b)) 3. depreciation Group 6 fiscal years



(c)) 4. depreciation Group 8 tax period



(d)) in 5. and 6. depreciation group 10 fiscal years



as defined in the income tax Act, and consecutive in each

depreciation group, and to the period in which the underlying tax

Returns, but not tax period shall not be considered.



(10) in the initial formation of the reserve may continue in the income tax, the taxpayer

that began with the creation of reserves for the repair of the leased tangible fixed assets

referred to in paragraph 1 (b). (b)) and in the course of the creation of the reserve has become

the owner of the property, will be complied with, the rationale and the purpose to

the original subject of the work.



(11) the taxpayer who is the payer of value added tax, based on when you

the determination of the amount of the provision from the budget of the cost of repair in the tax-free Awards

from value added tax.



(12) in the case of conversion of ^ 1e), for the tax period for the purpose of making

the reserve referred to in paragraph 1 and the period for which the tax is served

a confession.



§ 8



Adjustments to receivables from debtors in insolvency proceedings



(1) adjustments to receivables from debtors in insolvency proceedings

that expenditure to achieve the (cargo), ensuring and maintaining

revenue ^ 1), they can create income tax taxpayers who lead

accounts up to the balance sheet value of the accounts receivable nepromlčených

registered at the Court of the opening of insolvency proceedings by the end of the period

laid down in the decision of the Court of bankruptcy or end of the period referred to in the

Insolvency Act ^ 12 c), where the Court with the decision of the bankruptcy

the decision to allow debt relief, and that in the period in which is served

tax return and in which they are declared. If enabled

reorganization, instead of filing the claim it shall be sufficient that the debtor

the creditor's claim is properly said in a list of your debts by

a special legal regulation, ^ 12b). For receivables excluded in § 2 paragraph 1.

2 or to receivables arising between the United parties as defined in the

the income tax act cannot constitute provisions that are

expenditure (cargo) to achieve, ensuring and maintaining income ^ 1) according to the

This provision.



(2) adjustments shall be cancelled following the results of the insolvency

the proceedings or in the event that a claim is effectively denied the insolvency practitioner,

the creditor or the debtor and a special law ^ 12b) of these persons, the right to

deny the claim.



(3) if the reasons for the existence of provisions created

According to this provision, or on the basis of the decision of the taxpayer, it is possible to

cut created a corrective entry to a level that could be

created pursuant to section 8a. The taxpayer then continues in the formation

adjustments pursuant to section 8a.



§ 8a



Adjustments to claims payable after 31 December nepromlčeným. December

1994



(1) adjustments to the claims of the nepromlčeným, whose creation is

expenditure (cargo) to achieve, ensuring and maintaining income ^ 1) and to the

which are not created by the provisions under paragraph 5 and 5a, may in the period

for which a tax return is served, to create the taxpayers of income tax,

who are the accounting, provided that, from the end of the agreed period

due more than



and) 18 months, up to 50% of outstanding balance sheet value of the claim,



(b)) 30 months, up to 100% of the outstanding balance-sheet value of the claim.



(2) for receivables acquired through assignment, whose balance sheet value without

accessories at the time of its formation was higher than 200 EUR,

can form the provisions referred to in paragraph 1 only in the case that was

in respect of the claims brought by the taxpayer of the tax

the income properly, participate and which is



and) arbitration,



(b)) legal proceedings or



c) administrative proceedings.



(3) the provisions referred to in paragraph 1 cannot be applied to debts already

debit profit or loss amortised and claims arising



and as members of a business Corporation) for subscribed own capital,



(b)) between the United parties as defined in the income tax act.



(4) adjustments created pursuant to paragraph 1 shall be lifted if no longer exist

the reasons for their existence, or if the claim to which the repair

the item created is promlčela, where appropriate, the reasons for which there is

the write-off of receivables deemed expense (cost) to achieve, reinsurance and

maintaining income pursuant to the provisions of the income tax act.



§ 8b



Adjustments to receivables arising from liability for a customs debt



(1) the provisions of § 8 and 8a of this Act can create

income tax taxpayers who keep accounting and who, according to the customs

the law shall be liable for the customs debt relating to receivables arising from insurance liability for

a customs debt (i.e. ensure the customs debt) under the Customs Act.



(2) the provisions referred to in paragraph 1 can only be created to the value

claims made against payment of the corresponding customs debt.



(3) adjustments the guarantor cannot create from the met claims of the

the title guarantee, if the debtor fails to meet the debt on the due date specified by the

by the Customs authorities.



§ 8 c



If the taxpayer does not flow in nepromlčené claims pursuant to § 5, 5a, 6, 8,

8A and 8b, the period for which the tax return is served, to create

corrective entry of up to 100% of its outstanding balance sheet values without

Accessories only in the case that



and) it is not a claim as defined in § 8a of the paragraph. 3,



(b) the balance sheet value of the claim) without accessories at the time of

the emergence of shall not exceed 30 000 CZK



(c)) from the end of the agreed period is due, at least 12 have passed

months, and



(d)), the total value of receivables without accessories incurred against the same

the debtor, for which the procedure under this provision,

shall not exceed the period for which it is given a tax return, the amount of 30 000

CZK.



On the claim, which was created by a provision of this

provisions, the taxpayer shall keep separate registers.



§ 9



Reserve for cultivation



(1) Growing activities for the purposes of this Act, a forest regeneration and

all the educational activities carried out in the stands up to 40 years to their age,

forest protection and measures to rebuild the stands with inappropriate or replacement

species composition. The reserve can be used to create and draw only on the performances referred to in

the annex to this Act.



(2) reserve for cultivation, that is a cost (cargo) on

reach, ensuring and maintaining the income, "^ 1") may, in the period for which the

given the tax return, create income tax taxpayers who are

required by law to carry out the recovery of ^ 14), protection and education

the forest stands.



(3) provision for cultivation is created according to the amount harvested volume

wood in the m3. The amount of the taxpayer's reserve provides for itself in

budget the cost of cultivation. The reserve is drawn in the implementation

the work of a growing activity, and if these works are not carried out in

rozpočtovaném volume, a reserve shall be abolished.



§ 10



Other provisions



(1) For the purposes of determining the tax base from income is recognised on the reserve

mud removal pond, which means the removal of deposits from the bottom of the pond

caused by the erosion of the surrounding land. Reserve for mud removal of the pond is

can be up to 10 consecutive taxable periods; in doing so,

for the method of its creation, the determination of the amount and use of shall apply mutatis mutandis

the provisions for the creation of reserves for repairs under this Act.



(2) For the purposes of determining the tax base from income to further recognizes the reserve

funds for the rehabilitation of the land affected by mining, the provision for

settlement of mining damage ^ 15) and reserves, for which a special law stating that the

as for the expense (cost) to achieve, ensuring and maintaining income. ^ 1)



section 10a



(1) funds in the amount of the reserves formed pursuant to section 9 and section 10, paragraph 1.

1/reserves as defined in § 10 (1). 2 are saved to a separate account

in a bank located within the territory of the Czech Republic or in the event of reserves

as defined in § 10 (1). 2 with the consent of the relevant district mining

the Office of the competent regional authority or the management of radioactive

waste also to a separate account in a bank located within the territory of another

the Member State of the European Union, which is intended exclusively for the storage of

resources reserves formed pursuant to section 9 and section 10, paragraph 1. 1/reserves

as defined in § 10 (1). 2 income from the sale of government bonds

taken from the resources of the account and, where appropriate, the proceeds of the resources

These provisions (hereinafter referred to as "the special bound account"). Income from the funds

reserves for the purposes of this provision, means monetary revenue

resources are bound to a particular bound account and interest income from

Government bonds taken from the funds of the special escrow account.

The special escrow account funds may be withdrawn only on the


the purposes for which they were created, with the exception of the provisions referred to in paragraph

4. The taxpayer shall set up for a single purpose, making the reserve only one

a special bound which account is denominated in Czech crowns or in euro.



(2) in the tax period or in the period in which the tax is served

a return is posted to provisions set out in paragraph 1, the expenditure

(cargo) to achieve, ensuring and maintaining income if



and funds) will be in the amount of the posted creating reserves transferred

the special bound account no later than the deadline for filing tax

Returns; If they are not converted in full charge (load) on the

reach, ensuring and maintaining the income becomes only the part of the posted

creating reserves, which was transferred to a special account-bound no later than

the deadline for the submission of tax return, and



(b)), the funds saved on a special bound account shall not apply to

reimbursement of expenses related to the purposes for which reserves were created

under section 9 and section 10, paragraph 1. 1 or a reserve, as defined in § 10 (1). 2, to

the amount of the reserves established until 31 December 2006. December 2003 or until the end of the reporting period

serving the tax return and that began in 2003, when

they have not been referred to subsequently totally abolished or reserves are exhausted; If

It has been subsequently discarded or drawn from the reserves only in part, the

the condition only for the nezrušenou part of the above provisions. This

the condition does not apply in the case where special legislation provides for

explicitly the obligation to convert to a special account-bound cash

of previously created reserves or their specific legal

Regulation defined parts which have been applied as an expenditure (cost) on the

reach, ensuring and maintaining income to 31. December 2003.



(3) if the taxpayer uses the cash stored on a special

bound account in contravention of a condition referred to in paragraph 2 (a). (b)), it is

entitled to enforce any provisions set out in paragraph 1

as an expenditure (cost) to achieve, and maintain the revenue assurance by

paragraph 2, first in the tax period or in the period in which the

given the tax return in which the sum of the amount of funds

stored in a special account in accordance with paragraph 1 of the bound and the values of the State

bonds held in a separate account at the Czech National Bank, in

Centre of securities or in the Central Depositary, to which the United

Republic acting through the Ministry of finance will convert

registration of securities Centre (hereinafter referred to as "CSD") ^ 1b),

captured in the accounts under special legislation ^ 1a) reaches the

the least amount of reserves under section 9 and section 10, paragraph 1. 1/reserves as defined in §

10, paragraph 1. 2 the reported and posted under a special legal

prescription ^ 1a).



(4) cash reserves referred to in paragraph 1 which are

stored in a special account, the bound can also be used for the acquisition of

Government bonds denominated exclusively in the Czech koruna, the



and reserves to bail out land) affected by mining, and provisions for the settlement of

mining damage ^ 15) only with the consent of the competent district

Mining Authority,



b) reserves for reclamation and remediation of landfills ^ 25) only on the basis of

consent of the competent regional authority,



(c) provisions for ensuring the decommissioning) of a nuclear installation or site

III or IV. categories from the operation ^ 26) only on the basis of the consent of the Management

storage of radioactive waste.



(5) Government bonds referred to in paragraph 4 must be kept on a separate

account at the Czech National Bank, at the center of the securities or in

CSD and taxpayer must keep them separate

the registration of. Revenue from the sale of these bonds must be immediately

transferred to a special account-bound, from whose resources were

bonds purchased.



(6) cash stored on a special bound State and account

bonds held in a separate account referred to in paragraph 5 shall not be

the subject of the collateral, shall not be included in the insolvency estate

the taxpayer in insolvency proceedings ^ 12b), are not subject to enforcement

or execution.



§ 11



(1) reserve Balances, which have the character of provisions pursuant to this Act,

recorded at 31. December 1992 are considered as reserves under this Act

and transferred to the year 1993.



(2) the reserve created under the applicable accounting regulations 1. January

1993 and carried over to the year 1993, and the years following the 1993

they draw their expenses (costs), for which they were created.

No longer exist if the reasons for which they were created, these provisions in the

the relevant tax year.



§ 11a



paid



section 11b



paid



§ 11 c



paid



§ 12



This Act shall take effect on 1 January 2000. January 1993.



Uhde v.r.



Klaus v.r.



XIII.



PERFORMANCES RECOGNISED AS EXPENSE (COST) FOR THE CREATION OF RESERVES FOR GROWING

The ACTIVITIES of the



For performances pursuant to § 9 para. 1 of this Act shall be read as:



1. restoration of the forest by planting the seed



the first sowing seed)



(b) sowing seed repeated.)



2. restoration of forest seed



and the first seed)



b) repeated seedlings.



3. Soil preparation for renewal of the forest



and soil preparation for natural) recovery of the forest



(b)) for the recovery of the forest soil preparation by sowing seed



c) soil preparation for reconstruction of forest plantations.



4. treatment of young forest stands tree species.



5. Mechanical and chemical protection of young forest stands against the beasts.



6. Setting up and when the fencing-in young forest stands.



7. Protection of young forest stands and other



and) against buření



b) against rodents



(c)) against the klikorohu plantation of trees



d) cutting coarse species.



8. Cleaning, prostřihávky and performance associated with creating the dismemberment

line.



9. Forest protection against wildlife mechanical, chemical, maintenance and repair

and intersections.



10. Forest protection against insect pests.



11. Fertilization of forest stands.



12. Pruning of forest stands.



13. removal of brushwood.



14. Thinning to 40 years of age forest stands.



15. Measures to rebuild the stands with an inappropriate or surrogate species

composition.



Selected provisions of the novel



Article IV of law No. 492/2000 Sb.



Transitional provisions



1. The creation of reserves for repairs of tangible assets that were initiated prior to the

1. before 1 January 2001 and is made up of even after the entry into force of this law, can be

apply only for the tax period. "^ 1a)



2. to repair items that were created before 31 December. December 2000 under section 8 to

Receivables from debtors in bankruptcy and settlement proceedings shall apply

the provisions of Act No. 593/1992 Coll., on reserves for the findings of the base

income tax, in the version in force until 31 December 2006. December 2000.



Article. VII of Act No. 126/2002 Sb.



Transitional provision



For the tax liability for the tax period until 31 December 2006. 12.2001

the existing legislation. The provisions of this Act shall be for the creation of

adjustments and provisions shall apply for the first time for the tax period

starting on 1 July. before 1 January 2002. Reserves to the effective date of this

the Act referred to in § 5 para. 1 (b). a) of Act No. 593/1992 Coll., on reserves

to determine the tax base from income, banks used to cover losses from

depreciation and the assignment of receivables from loans created community

goodwill to the effective date of this Act and reserves in accordance with section 5 of the

paragraph. 1 (b). (c)) to cover losses from guarantees provided that

do not match the definitions referred to in paragraph 1. (b)) of this Act.

Unused provisions, with the exception of provisions corresponding to the definition by

paragraph 1 (b). (b)) of this Act, the Bank will cancel in favor of revenue

to keep their balance for each tax period starting in 2002

reduce by at least 25% of the balance at 31. 12.2001, reaching their

the cancellation no later than 31 December 2007. 12.2005.



Article. VII of Act No. 260/2002 Coll.



Transitional provision



The provisions of article VI ^ *) shall apply for the first time for the tax period of the year

2002.



Article II of Act No. 176/2003 Coll.



Transitional provision



The provisions of § 8b of Act No. 593/1992 Coll., as amended by this Act,

It's the first time for the tax period and the period for which is served

tax return, beginning in 2003.



Article. In Act No. 441/2003 Coll.



Transitional provisions



1. In the case when the creditor pursuant to § 5 nepostupující and 8 of law No.

593/1992 Coll., as amended by Act No. 156/1993 Coll., Act No. 323/1993 Coll.

Act No. 244/1994 Coll., Act No. 132/1995 Coll., Act No. 209/1997 Coll.

Act No. 492/2000 Coll., Act No. 126/2002 Coll. and Act No. 260/2002

Coll., on the date of entry into force of this Act, report to the State of the

31. December 2003 in relation to the debtor at the same time debts, and

If it is not executed by mutual credit of these receivables and Payables, cancels the

the creditor has already created provisions with the exception of those that have been

created to the claims in excess of the value of the liability.



2. the provisions of section 10a of Act No. 593/1992 Coll., as amended by this Act,

It's the first time for the period in which the tax return is served,

beginning in 2004, subject to specific legislation provides otherwise.



Article. In Act No. 669/2004 Sb.



Transitional provisions



1. the provisions of section 2 (2). 2 Act No. 593/1992 Coll., in the version in force from

the effective date of this Act, applies equally to claims arising

until 31 December 2006. December, 2004.




2. For the application of § 3 para. 3 of Act No. 593/1992 Coll., as amended effective

from the date of entry into force of this Act, for the initial state in the

proven record of



and the balance sheet value of receivables receivables) posted under a special

^ law 1a)



(b)) adjustments adjustments, the State created by the law No.

593/1992 Coll., as amended, posted by

a special legal regulation, "^ 1a)



(c) the reserve status of the provisions created) under Act No. 593/1992 Coll., on

as amended, posted under a special legal

prescription ^ 1a)



and on the last day of the accounting period in which the taxpayer has compiled

the accounts under special legislation, "^ 1a) and after the

He is special legislation for the first time ^ 1a) provided for use

for the financial statements the accounting and international accounting standards

modified by the law of the European communities.



3. the provisions of section 4, paragraph 4. 1 Act No. 593/1992 Coll., in the version in force from

the effective date of this Act, can also be used for the tax period

or the period in which the tax return is served, beginning in the year in

which entered the Treaty of accession of the Czech Republic to the European Union in

force.



section 56 of Act No. 377/2005 Sb.



Transitional provisions



1. the provisions of § 5 para. 6 of Act No. 593/1992 Coll., as amended by this

the law, for the creation of adjustments it's the first time for the tax

the period beginning in 2005. Value adjustments according to the

the provisions of § 5 para. 6 of Act No. 593/1992 Coll., as amended by this Act,

It is not possible to receivables arising from the 31. 12.2003.



2. For creation of provisions and reserves, the provisions of section 5a paragraph 2. 1 and 6

Act No. 593/1992 Coll., as amended by this Act, shall apply for the first time in

a tax year that began in 2005.



Article. In Act No. 545/2005 Coll.



Transitional provision



If the taxpayer not later than 31 December 2006. the December 2005 agreement on the lease of

the firm and the part of the undertaking or of part of the assets so far

used on the basis of a lease contract, then if this property najatému

formed reserve to repair, can from the effective date of this Act,

continue to creating the provision in respect of the contract on the lease of the company. If

the contract on the lease of the company, the date of effectiveness of the reserves established by the

This Act abolished not later than in the tax period in which the

assumed commencement date of repair.



Article II of law No 223/2006 Sb.



Transitional provision



1. If the taxpayer until the date of entry into force of this Act has established

a special bound account pursuant to section 10a of Act No. 593/1992 Coll., on

the version in force until the date of entry into force of this Act, the Bank established



and) outside the territory of the Member State of the European Union, the transfer of this

account no later than six months from the date of entry into force of this Act

to the account established in accordance with section 10a of Act No. 593/1992 Coll., on

the version in force from the date of entry into force of this Act,



(b)) in the territory of a Member State of the European Union and does not obtain it from the competent

the district mining Office, the competent regional authority or the management of

storage of radioactive waste acceptance of the continuation of the management of this

account, the balance of this account at the latest converts to the deadline for the submission of

tax return for the tax year beginning in 2006 for the benefit of

account set up in accordance with section 10a of Act No. 593/1992 Coll., as amended by

effective from the date of entry into force of this Act.



2. If the taxpayer until the date of entry into force of this law established by

the provisions of § 10a of Act No. 593/1992 Coll., in the version in force until the date of the acquisition of

the effectiveness of this law, more specific accounts for an individual bound

an account of the creation of the reserve, it converts the balances of these accounts not later than six

months from the date of entry into force of this Act, in favor of a single account

established in accordance with section 10a of Act No. 593/1992 Coll., as amended effective

from the date of entry into force of this Act.



3. the provisions of section 10a of Act No. 593/1992 Coll., in the version in force from the date of

entry into force of this Act, shall apply for the first time for the tax period

starting in 2006.



Čl.VI Act No. 261/2007 Coll.



Transitional provisions



1. the provisions of section 6 of Act No. 593/1992 Coll., in the version in force from the date of

entry into force of this Act, shall apply for the first time during the period for which

the tax return is served, beginning in 2008. The balance of the compensatory

reserves and other technical provisions at the date of entry into force of this

the law is cancelled in the period in which the tax return is served,

commencing in 2008.



2. the provisions of section 8a of the Act No. 593/1992 Coll., in the version in force from the date of

entry into force of this Act, shall apply for the first time for the creation of provisions

items that started from the date of entry into force of this Act.



3. for the provisions, whose creation pursuant to section 8a of the Act No. 593/1992

Coll., in the version in force until the date of entry into force of this Act,

before that date, the Act No. 593/1992 Coll., in the version in force in

the effective date of this Act.



Article. XL Act No. 296/2007 Sb.



Transitional provision



If it was before the effective date of this Act, brought in accordance with

Act No. 328/1991 Coll., on bankruptcy and settlement, as amended

regulations, and it was not until the date of entry into force of this Act has been finally

completed, the income tax related to this proceeding

the provisions of Act No. 593/1992 Coll., on reserves for the findings of the base

income tax, in the version applicable to the effectiveness of this Act.



Article. (XII) Act No. 126/2008.



Transitional provisions



1. for the tax liability for the years 1993 to 2007 and the tax year to which

began in 2007, the existing legislation. The provisions of the

Act No. 593/1992 Coll., in the version in force from the date of entry into force of

This Act shall apply for the first time for the tax period or the period for

serving the tax return, beginning in 2008.



2. the provisions of section 3 (2). 3 and section 4, paragraph 4. 1 Act No. 593/1992 Coll., as amended by

effective from the date of entry into force of this Act, for the first time used for

the transformation that has occurred in the tax period or the period for which the

given the tax return, filed in 2008.



Article. In Act No. 2/2009 Sb.



Transitional provisions



1. the provisions of section 7 of Act No. 593/1992 Coll., in the version in force from the date of

entry into force of this Act, shall apply for the first time on the creation of the reserve,

that began in the tax period that began in the year of acquisition

the effectiveness of this Act.



2. For the creation of reserves in accordance with section 7 of the Act No. 593/1992 Coll., as amended by

effective until the date of entry into force of this law, that began before

on this day, the Act No. 593/1992 Coll., in the version in force until the date of

entry into force of this Act.



Article. (IV) the Act No. 216/2009 Sb.



Transitional provision



The provisions of section 8 of Act No. 593/1992 Coll., in the version in force from the date of acquisition

the effectiveness of this law, can be used for creation of adjustments,

that began in 2009.



Article. (III) Act No. 278/2009 Sb.



Transitional provision



The provisions of section 6 of Act No. 593/1992 Coll., on reserves for the findings of the base

income tax, in the version in force from the date of entry into force of this Act,

shall apply for the first tax year of 2010.



Article. (IV) Act No. 346/2010 Sb.



Transitional provisions



1. the provisions of section 3 (2). 3 of Act No. 593/1992 Coll., in the version in force from

the effective date of this Act, shall apply for the first time for the tax

the period that began in 2010, and even for reserve repairs

tangible fixed assets, which was launched in the previous fiscal

periods.



2. the provisions of section 7 (2). 4 Act No. 593/1992 Coll., in the version in force from

the effective date of this Act, shall apply for the first time on the creation

reserve, that began in the tax year that began in

entry into force of this Act.



3. for formation of reserves pursuant to § 7 para. 4 Act No. 593/1992 Coll., on

the version in force until the date of entry into force of this law, that began

before that date, the Act No. 593/1992 Coll., in the version in force in

the effective date of this Act.



Article. XVI Act No. 458/2011 Sb.



Transitional provisions



1. for the tax liability for income taxes in the tax year prior to the date

entry into force of this section and for the tax year that began before the

the effective date of this Act, as well as the rights and obligations with

related, the Act No. 593/1992 Coll., as amended effective

before the date of entry into force of this Act.



2. the provisions of section 8a of the Act No. 593/1992 Coll., in the version in force from the date of

entry into force of this Act, shall apply for the first time for accounts receivable

date of entry into force of this Act. For claims arising

before the date of entry into force of this law shall apply to the provisions of § 8a

Act No. 593/1992 Coll., in the version in force before the date of entry into force of

of this Act.



Article. (IV) legal measures no 344/Sb.



Transitional provisions



1. for the tax liability for income taxes in the tax year prior to the date

entry into force of the legal measures the Senate and for the tax

the period that began before the date of entry into force of this legal


the Senate measure, as well as the rights and obligations relating thereto,

It's the Act No. 593/1992 Coll., in the version in force prior to the date of acquisition

the effectiveness of this legal measure in the Senate.



2. unless otherwise specified, relate to the facts, conditions, relationships,

bodies, subjects, the rights and obligations of private law under the legislation

regulations effective before the date of entry into force of the legal measures

The Senate, after the date of entry into force of the legal measures the Senate the same

the provisions of Act No. 593/1992 Coll., in the version in force from the date of acquisition

the effectiveness of legal measures in the Senate, as a fact,

conditions, relationships, entities, objects, rights and obligations of private law

According to the law effective from the date of entry into force of this

the legal measures of the Chamber, which they are, by their nature and purpose

the nearest.



3. the provisions of section 8a of the Act No. 593/1992 Coll., in the version in force from the date of

entry into force of the legal measures of the Chamber, shall apply for the first time

for claims arising after the date of entry into force of this legal

the measures in the Senate. For claims arising before the date of entry into force of

This statutory measure shall apply the provisions of the Senate section 8a of the Act No.

593/1992 Coll., in the version in force before the date of entry into force of this

legal measures in the Senate.



Article. (IV) Law No 267/2014 Sb.



Transitional provisions



1. for the fiscal obligations for reserves and adjustments for tax

the period before the date of entry into force of this Act and for the tax period

that began before the date of entry into force of this law, as well as the rights

and obligations relating thereto, the Act No. 593/1992 Coll., on

the version in force before the date of entry into force of this Act.



2. the provisions of section 2 (2). 6 and 7 of Act No. 593/1992 Coll., as amended effective

from the date of entry into force of this law, can be used for tax

period beginning in 2014.



3. For claims falling due before the effective date of this Act shall be

apply the provisions of section 8a of the Act No. 593/1992 Coll., in the version in force prior to the

the effective date of this Act.



4. For receivables due from 1. can be used from 1 January 2014 the provisions of § 8a

Act No. 593/1992 Coll., in the version in force from the date of entry into force of

of this Act.



Article. VI of Act No. 221/2015 Sb.



paid



*) According to art. II. 2 Act No. 132/1995 Coll. reserves established by the

pursuant to section 8 on 1.8.1995 receivables from debtors in bankruptcy and settlement proceedings

the proceedings are converted to this day to adjustments to

specific receivables from debtors in bankruptcy and settlement proceedings.



*) Note. ASPI: amendment of the Act on provisions for the determination of the tax base of the

of revenue



1) § 24 para. 2 (a). I) of Act No. 586/1992 Coll., on income taxes.



1A) Act No. 563/1991 Coll., on accounting, as amended.



1B) Act No. 256/2004 Coll., on the capital market.



1 d) Act No. 586/1992 Coll., on income taxes, as amended

regulations.



1E) Act No. 125/2008 Coll. on transformation of trade companies and

cooperatives.



4) Act No. 21/1992 Coll., on banks.



6a) § 1 of law No. 87/1995 Coll., on savings and credit cooperatives and

some of the measures related to the law and the Czech

the National Council No. 586/1992 Coll., on income taxes, as amended by Act No.

100/2000 Sb.



6F) section 10 of the Trade Act.



7) Act No. 277/2009 Coll., on insurance.



10) section 51, paragraph 3, and section 60 to 68 of Act No. 277/2009 Sb.



11) § 13 para. 2 of Act No. 363/1999 Coll.



11) § 51 para. 2 and section 60 to 68 of Act No. 277/2009 Sb.



12) § 26 para. 2 of the Act No. 586/1992 Coll.



12A) Act No. 219/2000 Coll., on the Czech Republic and its assets

in legal relations, as amended by Act No. 492/2000 Sb.



12B) Act No. 182/2006 Coll., on bankruptcy and the ways of its solution

(insolvency law), as amended.



12 c) § 136 of the Act No. 182/2006 Coll., on bankruptcy and the ways of its solution

(insolvency law), as amended.



13) § 33 of Act No. 586/1992 Coll.



13 g) § 23 para. 7 of Act No. 586/1992 Coll.



14) of law no 289/1995 Coll., on forests, and amending and supplementing certain

laws (forest law).



15) Act No. 44/1988 Coll., on the protection and utilization of mineral resources

(Act), as amended.



20) § 7b of Act No. 586/1992 Coll., as amended by Act No. 441/2003 Coll.



22) § 22 para. 2 of the Act No. 586/1992 Coll., as amended.



25) Act No. 185/2001 Coll., on waste and amending certain other

laws, as amended.



26) section 18 of Act No. 18/1997 Coll. on peaceful uses of nuclear energy and

ionizing radiation (the Atomic Act), and amending and supplementing certain

laws, as amended.



Act No. 500/2004 Coll., the administrative code.



Law No. 26/2000 Coll., on public auctions, as amended

regulations.



Act No 120/2001 Coll., on judicial executors and enforcement activities

(enforcement procedure) and amending other acts, as amended.



Act No. 99/1963 Coll., the civil procedure code, as amended

regulations.