To The Implementation Of The Law On Accounting-For Non-Business Entities

Original Language Title: k provedení zákona o účetnictví - pro nepodnikatelské subjekty

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=54047&nr=504~2F2002~20Sb.&ft=txt

504/2002 Sb.



DECREE



of 6 May 1999. November 2002,



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

accounting, as amended, for the accounting unit

which the principal activity is not a business, if accounted for in

the system of double-entry accounting



Change: 476/2003 Coll.



Change: 548/2004 Sb.



Change: 400/2005 Sb.



Change: 471/2008 Sb.



Change: 471/Sb.



Modified: 294/2014 Sb.



The Ministry of Finance shall determine in accordance with § 37a paragraph 1. 1 to implement section 4, paragraph 4.

2, § 14 para. 1, § 18 para. 4 of Act No. 563/1991 Coll., on accounting, in the

amended by Act No. 492/2000 Coll. and Act No. 353/2001 Coll. (hereinafter referred to as

the "Act"):



PART THE FIRST



THE SUBJECT OF THE EDIT AND THE SCOPE OF THE



§ 1



This Decree provides for the full range of bookkeeping and management

accounting in a simplified range



and the scope and compiling) financial statements,



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

assets, liabilities and other liabilities in the financial statements,



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

result in the financial statements,



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

the information in the annex to the financial statements,



e) target chart of accounts



f) accounting methods,



g) method to transition from bookkeeping to accounting.



§ 2



(1) this Ordinance applies to the business units, in which the main subject

activity is not a business, referred to in § 1 (1). 2 (a). a) and b) of the Act, and

covered by the specific legislation; These are in particular the following

business units:



a) political parties and political movements, "^ 1")



b) associations under the civil code,



(c)), churches and religious societies, ^ 3)



(d)) generally benefit companies, ^ 4)



(e) the interest Association of legal entities), ^ 5)



f) Foundation, endowment funds and the Constitution under the civil code,



g) condominiums under the civil code,



h) public high school ^ 9) and



I) other business units that have not been created and established to

business, ^ 10) with the exception of business corporations (hereinafter referred to as "accounting

the unit ").



(2) this Ordinance shall not apply to the entity whose accounts

modifies specific legislation. ^ 11)



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



and) consists of provisions and reserves only by specific legal

regulations, ^ 11a)



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

do not apply the provisions of § 18, 24, 30, 34, 35, 36, 41, 42 and 43 of the Act, in

the extent to which govern the valuation of assets and liabilities at fair value,



(c)) to be compiled financial statements in easy range.



PART TWO



THE FINANCIAL STATEMENTS



(§ 4 para. 8 of the Act)



TITLE I OF THE



RANGE AND METHOD OF COMPILING FINANCIAL STATEMENTS



§ 3



(1) the financial statements of entities referred to in paragraph 2 shall include a balance sheet

(balance sheet), statement of profit and loss account and annex.



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

accounts payable and other liabilities. Arrangement and marking of the items of the balance sheet

(balance) are set out in annex 1 to this notice.



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

the profit or loss. Arrangement and marking of the items of the income statement and

losses are set out in annex 2 to this Decree.



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

(balance) and the profit and loss account.



(5) accounting unit compiled financial statements in full or in

a simplified range according to § 18 para. 3 of the Act. A simplified range

shall mean the balance sheet (balance sheet) according to § 5 para. 4, the income statement and

losses in the range according to § 6 paragraph 1. 2 and annex to the financial statements to the extent

According to § 30.



§ 4



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

attachment no 1 and no 2 to this Decree shall be shown separately in a timely

the order.



(2) Items of the balance sheet (balance sheet), and profit and loss account entries are

indicate a combination of uppercase letters of the Latin alphabet, Roman numerals

the Arabic numerals, and the name of the item.



(3) the accounts are drawn up in monetary units of the Czech currency.

The individual items to be reported in thousands of CZK. The item "total assets"

(net) and "total liabilities" should be equal. "(D). The Result

Management after taxes "for the current financial period in the profit and loss account

must equal the item "a. II. 1. Economic outturn account "referred to in

liabilities (balance sheet) for the current financial period.



(4) the accounting unit at the time of the creation or establishment of compiled by opening

balance sheet. The entity, which enters the disposal in the current accounting

period, and the entity on whose property is in the current accounting

the period is declared bankrupt, is compiled by the date of entry into liquidation or to

the date of Declaration of bankruptcy of the financial statements in full. This rule

apply the accounting unit of the newly established Division and may also use it

the accounting unit of the newly established ones.



§ 5



Balance sheet (balance sheet)



(1) on the balance sheet (balance sheet) asset items shall be shown in the value of the raw

adjustments and accumulated depreciation, it's gross. Adjustments and accumulated depreciation to the

the relevant assets shall be included in the assets of the balance sheet (balance sheet) in negative

values. Each of the items of the balance sheet (balance sheet) also contains information about the

the amount of this item is reported under the previous accounting period. In the case that

the information provided for past and current accounting period are not

comparable, the information for the previous accounting period with regard to the

significance in accordance with § 19 para. 6 of the Act, and the adjustment is justified in the annex.



(2) the values of the items of the balance sheet (balance sheet) shall be reported according to the final

balances recorded on the various synthetic accounts guideline chart

outline with either a positive or negative sign. Items in assets, with

the exception of adjustments and accumulated depreciation is shown with a positive sign,

If the prevailing status of the account debit turnover over the State of turnover

the parties Gave. Liability items are entered with a positive sign, if

the status of the account turnover outweighs the turnover over the State party Has

debit. In the first column indicate the amounts of assets and liabilities with the status to

the first day of the accounting period. In the second column shall show the assets and

liabilities on the last day of the accounting period for which financial statements have

It compiles. The exception is the liability item "a. II. 1. Account the outcome of the

management "that is reported only on the last day of the

of the accounting period, and the item "liabilities and II. 2. Profit or loss in

approval procedure ", which shows only the first day of the accounting

period.



(3) Items of the balance sheet (balance sheet) at zero for the previous accounting period and

for the current financial period are excluded.



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

marked in capital letters of Latin alphabet and Roman numerals, if

one item of the balance sheet contains several posting groups and in the framework of the

the group there will be several group accounts, then the item will be

balance sheet sum of subtotals for the relevant posting groups.



§ 6



Profit and loss statement



(1) the profit and loss account shall be given to the balance sheet date, the final

synthetic accounts balances costs and benefits, divided on the main

business and economic activity. Profit before taxes and

profit/loss after taxation separately for main activity and

separately as an economic activity. For the business unit as a whole is

partial results summarize. In the statement of profit and loss

information for the previous accounting period.



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

items marked with capital letters of Latin alphabet and Roman numerals.

The sum of the individual cost and revenue items arise sumarizací

group accounts within the posting groups as specified in annex No. 2.



(3) the profit and loss account Items at zero is excluded.



TITLE II



CONTENT DEFINITION ITEMS OF THE BALANCE SHEET (BALANCE SHEET)



§ 7



Intangible fixed assets



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

intangible results of research and development, software, royalties, and

other intangible fixed assets with useful life longer than

one year and the amount of the awards determined by the entity and subject

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

the significance and the true and fair view of the asset. The times

the expiry date shall mean the period during which the asset is usable for

current or uchovatelný for further action or can serve as a

surface or part of upgradeable or other procedures and solutions

including the verification time of intangible results. It also contains emission allowances

emissions, which are the greenhouse gas emission allowances, the unit

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

assigned amount units ^ 11b) regardless of the amount of the awards, and more

similar rights, in particular the individual preferential quantities of milk,

individual production quotas and the individual limit of premium rights (

"the preferential limits") ^ 11 c) regardless of the amount of the award; at the first


^ holder 11 c) only in the case if the costs of obtaining information about

their replacement cost valuation nepřevýšily her

the significance of.



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

evaluation, and that since the above awards provided for reporting

the individual fixed intangible assets under the heading "A.I. Fixed

intangible assets total "referred to in paragraph 1,



and the accounting and) depreciation, the transferee is entitled to usufruct

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



b) small fixed intangible assets as defined in paragraph 5,



c) 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 entity is does not show in "A.I. intangible fixed

total assets ".



(3) the item "A.I. 1. Intangible results of research and development "and the item

"A.I. 2. Software "contain the intangible results of research and development, and

software that were either created by own activities and intended to

trading and or have been acquired from other persons.



(4) the entry "A.I. 3. Valuable rights "includes in particular the valuable rights

to the subjects of industrial property and the like, to the results of the mental

creative activities and other similar rights under special laws

regulations.



(5) the entry "A.I. 4. Small intangible fixed assets "includes

intangible assets, in particular the intangible results of research and development, software,

valuable rights and other intangible assets, its period

useful life longer than one year and the valuation of a single item is in

the amount of 7 000 CZK and higher, and does not exceed the amount of $ 60,000, which was

taken not later than 31 December 2006. in December 2002, and up to the time of the disposal.



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

other intangible fixed assets, which by their nature cannot be brought

in other items of fixed assets in particular, emission allowances and

the preferential limits, regardless of the amount of the award.



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

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

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

activities posted to the securities account.



(8) the entry "A.I. 6. Intangible fixed assets "includes

acquisition of intangible fixed assets for its taking into

bringing eligible to use.



(9) the entry "A.I. 7. Prepayments for intangible fixed assets "

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

acquisition of intangible assets.



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

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

assets and fulfilling the functions and duties provided for by the

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

appreciation.



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

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

certification of the quality system ^ 11 d) and technology or management software

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

the unit may decide that the long-term intangible assets are not particularly

technical audits ^ 11e) and energy audits ^ 11f), forest economic

^ 11 g) plans and river basin management plans ^ 11 h) and flood plans.



§ 8



Tangible fixed assets



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

the award, if they are not stocks according to § 11 para. 7. this item

does not contain components of land, which are depreciated and reported as

property or its part under the items "and (II). 3. The construction "," a. II. 5.

Perennial crops "," a. II. 8. Other tangible fixed

the property "referred to in paragraph 10 of the letters and), and (d)).



(2) the heading "a. II. 2. Works of art, objects and collections "includes in particular

works of art, collections, objects of cultural value "^ 12), and similar material

movable property regardless of the amount of the award, which is not part of the construction

or goods, including movable cultural monuments, Museum Collections

nature, objects of cultural value priced according to § 25 para. 1 (b). k)

of the Act, and including this asset according to § 42 para. 2 (a). and).



(3) in tangible fixed assets neodpisovaný shall be in addition to

land, works of art, objects and collections, as well as church buildings, for example,

churches, chapels, monasteries and Gallery, on condition that these buildings are

listed in the basic document of the Church or religious society,

which is the Statute, regulations or statutes, in accordance with the principles of

management of the Church or religious society.



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

the applicability of



and ^ 14)) structures, including buildings, workings and mining buildings beneath the surface,

water works and other construction works under special legislation,



(b)), the right to build if you do not supply pursuant to section 11 (1) 7.



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



d) technical reclamation, if a special law provides

otherwise,



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

common parts of immovable property, including the co-ownership share on

land, paragraph 1 shall apply by analogy,



f) immovable cultural monuments, award-winning acquisition or reproduction

the purchase price,



g) technical appraisal of assets referred to in § 28 para. 5 of the Act,



h) technical appraisal immovable cultural monuments and religious buildings

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



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

movable property "includes



and material) a separate movable assets and sets of assets that are

characterized by separate technical-economic determining with the times

life longer than one year and the amount of the valuation of designated accounting

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

respect for the principle of materiality and the true and fair view

asset. Separate tangible movables and sets of assets that are

characterized by separate technical-economic uses, with the times

life longer than one year, in the item "a. II. 4.

Separate tangible movable assets and sets of movable assets tangible "

considered small tangible and the entity about him billed as the

stocks.



(b) articles of precious metal), if it is not a cultural items

values or cultural monuments.



(6) the heading "a. II. 3. The construction "and" a. II. 4. Separate material

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

evaluation, and that since the above awards provided for reporting

the individual fixed assets in the item "a. II. 3. The construction "

and "a. II. 4. Separate tangible movable assets and sets of tangible movable

things "and also includes technical improvements



and assets referred to in §) 28 para. 5 of the Act,



b) small-scale tangible assets.



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



a) fruit trees or fruit bushes planted on a continuous plot of land

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.



(8) the heading "a. II. 6. Breeding and draught animals "contains no

regardless of the amount of the valuation of the breeding animals categories of bovine animals, horses, pigs,

sheep, goats and geese; According to the decision of the accounting unit includes also animals

the basic herd of other economically utilised breeds, such as

Mouflon, fallow deer and ostriches. The item also includes horses, for example,

towing and racing, and on donkeys, mules, and mules.



(9) the entry "a. II. 7. Minor long-term tangible assets "includes material

movables or tangible movable property files with a separate

technical-economic uses, their shelf life is longer than

one year and the valuation of a single item is $ 3,000 and higher, and does not exceed the

the amount of $ 40,000, which was taken not later than 31 December 2006. December 2002,

until the time of disposal.



(10) the heading "a. II. 8. Other tangible fixed assets "includes without

regardless of the cost



and non-reserved mineral) bearings or parts purchased as part of the

plot 1. January 1997 in the range defined by the geological survey and a

the conditions laid down in § 38 paragraph 1(a). 3 (b). (d)),



(b) the technical assessment made on) the assets of the award according to § 25 para.

1 (b). k) of the Act, with the exception of the technical evaluation, which is referred to in

the heading "a. II. 3. The construction work,



(c)), having the character of other assets tangible fixed assets,

neobsažený in equity items ". II. 1. Land "," a. II. 2. Art

works of art, objects and collections "," a. II. 3. The construction "," a. II. 4. Separate material

tangible movable assets and sets of movable assets "," a. II. 5. The cultivation

units of permanent crops "," a. II. 6. Breeding and draught animals ",

"And (II). 7. Minor long-term tangible assets "," a. II. 9. The unfinished

tangible fixed assets "and" a. II. 10. Advance payments for the long-term

tangible assets ",



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

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


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



(11) the heading "a. II. 9. Tangible fixed assets "includes

acquisition of tangible fixed assets for its acquisition to placing

in a State that is eligible to use.



(12) the heading "a. II. 10. Prepayments for tangible fixed assets "

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

acquisition of tangible fixed assets.



(1) tangible fixed assets acquired become the matters referred to in

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

technical functions and obligations laid down by a specific legislative

regulations for use, it is for the ability to operate. Similarly,

in the case of the technical evaluation. This provision shall

not apply in the case of acquired prior to the acquisition of things that have been put into

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



§ 9



Long-term financial assets



(1) long term financial assets is asset with maturity of more

than one year to maturity or assets purchased or owned by

the accounting unit for the purpose of



and) investments, in particular in the business corporation shares, or



b) trading with them, or



(c)) of the fixed location free of funds with the intention of their

evaluation in the form of future yield.



(2) the item "URA.III. 1. Shares in controlled and managed persons "includes

equity, it's shares according to the law on commercial corporations

the provisions on voting rights under a special legal

the regulation does not apply.



(3) the item "URA.III. 2. Shares in persons with substantial influence "includes

equity shares, it is at least 20 percent, but with

a lower proportion of participation than those specified in paragraph 2.



(4) the entry ' URA.III. 3. Debt securities held-to-maturity "

contains debt securities, which are subject to aging and for which

the entity has the intention and the capability of holding until maturity.



(5) the entry ' URA.III. 4. The Organization leases folders "contains, in particular,

the lease with the maturity of more than one year, provided by the accounting

its own organizational unit folders, if the accounting

units.



(6) the entry "URA.III. 5. Other long-term lease "includes in particular

the rest of the lease with the maturity of more than one year not listed in

other long-term financial assets.



(7) the item "URA.III. 6. Other long-term financial assets "includes

other securities not included in other items fixed

financial assets, fixed-term deposits with a maturity of more than one

year and the assets sold as a component in the use of another business unit in the form of contracts for the

rental of tangible movable and immovable property contracted 1. January

2001 in compliance with the conditions laid down by specific legislation. ^ 17)



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

folder Awards long-term securities and ownership interests in the course of their

acquisition. In the stated long-term financial assets whose time

the due date or duration of tenure is longer than one year.



§ 10



Accumulated depreciation for the fixed asset



The item "a. IV. 1. Accumulated depreciation to the intangible results of research and development ",

"And (IV). 2. A patch for the software "," a. IV. 3. A patch to the ocenitelným rights ",

"And (IV). 4. Accumulated depreciation for the fixed intangible fixed assets "," a. IV. 5.

Accumulated depreciation other long-term intangible fixed assets "," a. IV. 6. Accumulated depreciation

the buildings "," a. IV. 7. Accumulated depreciation to separate tangible movable things and

files of tangible movable property "," a. IV. 8. Accumulated depreciation to the cultivation

the whole world of permanent crops "," a. IV. 9. Accumulated depreciation to the basic herd and towing

the animals "," a. IV. 10. Accumulated depreciation for tangible fixed assets "

and "a. IV. 11. Accumulated depreciation other tangible fixed assets "include

a patch for the corresponding fixed asset, that express wear

of assets in financial terms, which reduces the award

of assets up to its valuation and at the same time

Enter the business unit cost through depreciation.



§ 11



Stocks



(1) the heading "B.I. 1. Material on stock ", in particular, contains



and raw material, that is) the base material during the manufacturing process

pass fully or in part to the product and make up its essence,



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

its essence, for example, nail products,



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

for example, lubricants, fuel, detergents,



d) spare parts,



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

property or goods,



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

held as a material.



(2) the item "B.I. 2. Material on the way "contains the property referred to in

paragraph 1, which was charged by the supplier, but has not yet been accounting

Unit physically taken over.



(3) the item "B.I. 3. WIP "contains products that have passed

one or more of the production level and are no longer material, are not

However, the finished product yet, incomplete performance of other activities

produce tangible products.



(4) the entry "B.I. 4. Semi-finished products of own production "includes a separately

registered products, this is the preparations which have not yet undergone any

production stage and will be completed or assembled into finished

products in the next production process of the accounting unit.



(5) the entry "B.I. 5. Products "includes things of our own production intended for

sale or consumption within the business units.



(6) the entry "B.I. 6. The animals "includes young breeding animals, animals in the

fattening and fur animals, fish, beehives, flocks

hens, ducks, geese, Guinea fowl and turkeys for fattening.



(7) the entry "B.I. 7. Items in stock and in stores "contains, in particular,

tangible movable property acquired for the purpose of sale, if an entity with a

these things does business. The entry contains the products of own production,

that have been activated and passed to its own stores. The entry contains the

also immovable property that the entity whose business is

buying and selling property, purchased for the purpose of sale.



(8) the entry "B.I. 8. Items in transit "contains, in particular, tangible movables

referred to in paragraph 7 of the vendor, but charged by the entity

yet not incorporated.



(9) the entry "B.I. 9. Advance payments for inventory "includes short-and

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



§ 12



Trade receivables from contractual relations



(1) the heading "(B) II 1. Subscribers "contains short-and long-term

the claims have been met and accounted for supplies and services to customers

arising from business relations. This item does not belong

Bill of exchange receivable.



(2) the item "b. II. 2. Bills of exchange for collection "contains the draw of the short-and

long-term receivables from customers and other debtors of bills of Exchange and

bills of Exchange on their own series.



(3) the item "b. II. 3. Discounted securities receivable "includes

claims for bills of exchange for payment, the Bank passed to maturity

bills of Exchange and other securities receivable with the term to maturity, passed

to the Bank for payment.



(4) the item "b. II. 4. Provided operating advances "contains both long and

short-term prepayments and závdavky provided by the suppliers on delivery

arising from business relations. The items are not shown

backup and závdavky referred to in § 7 para. 9, § 8 para. 11 and section 11 (1) 9.



(5) the item "b. II. 5. Other receivables "includes other short-and

long-term trade receivables from contractual relations, not listed in

paragraphs 1 to 4, in particular, receivables from suppliers because of complaints

the supplies.



section 13 of the



Claims of labor relations



(1) the item "b. II. 6. Receivables from employees "includes receivables from

the staff, in particular in respect of advance payments for travel to work

paths and other advances that are required to remit to the employee.



(2) the heading "(B). II. 7. Receivables from social security institutions and

public health insurance "contains claims for the relevant

institutions as arising from compulsory insurance premiums provided for by specific

the legislation, as well as from voluntary paid premiums and the like

the performance.



§ 14



Taxes and subsidies-accounts receivable



(1) the item "b. II. 8. Income tax, "provides accounts receivable from tax from the

revenues for the current financial year and for previous accounting periods.



(2) the item "b. II. 9. Other direct taxes "contains a claim of title

other direct taxes, in particular taxes from employment and functional

benefits that an entity such as the payer selects from its employees,

members of statutory bodies, possibly other people.



(3) the item "b. II. 10. Value added tax "contains accounts receivable

in particular, in respect of claims for the refund of value added tax in application

an excessive deduction for the tax payers. This item shall include

also the claim of entitlement to a refund of value added tax

under special legislation ^ 18) and other accounts receivable related

with this tax.



(4) the item "b. II. 11. Other taxes and fees "includes receivables from


the title of excise duties, for example, the claim on their

return. The content of this item are receivables arising from road tax,

real estate tax, inheritance tax, gift tax, and taxes on the acquisition of

immovable property and debts owed by the competent institutions in respect of

charges imposed under special legislation, such as

duties, administrative fees, and other similar transactions.



(5) the item "b. II. 12. Claims for subsidies and other settlement with State

the budget "and" (B) (II). 13. Claims for subsidies and other budget-showdown

organs of territorial self-governing units "include claims for subsidy, if

specific legal provisions or relevant contracts accounting for the emergence of

claims be permitted.



§ 15



Other accounts receivable



(1) the item "b. II. 14. Receivables to partners associated in the

the company "includes both short-term and long-term claims arising from the

the activities of the business units in the company, which has no legal personality, the

under the contract of the company concluded under the civil code for the

the other partners associated in this company.



(2) the heading "(B). II. 15. Receivables from term transactions and options "

contains a claim resulting from the underlying solid futures

operations with financial instruments, respectively, changes in the fair value of these

instruments, if they have the nature of the claim.



(3) the item "b. II. 16. The claims of the issued bonds "contains

accounts receivable issuers in respect of subscription to the short-and long-term

bonds.



(4) the item "b. II. 17. Other receivables "includes short-term receivables,

which are not shown in other items of claims, in particular claims for

compensation from the responsible person, backup and závdavky paid to other

persons than those in the employment relationship, unless it is a backup

referred to in § 7 para. 9, § 8 para. 11, § 11 (1) 9 and § 12 para. 4.



(5) the item "b. II. 18. Estimated receivables "includes amounts

long-term and short-term receivables, provided for under the treaties, that

they are not, at the date of financial statements accompanied by all necessary

documents and, therefore, their exact amount is not known.



(6) the item "b. II. 19. Provision for receivables "includes remedies

items that are created with specific claims under a special legal

prescription ^ 20) in cases where the claims relate to the activities of the financial

units subject to income tax. In the financial statements this item

lists in the assets of the balance sheet (balance sheet) in a negative value.



section 16 of the



Short-term financial assets



(1) the item "URB.III. 1. Checkout "contains the funds in the

the cash, which has an entity at the box office on the day of preparation of the financial

the shutter.



(2) the item "URB.III. 2. The securities "includes the status, in particular, postage stamps,

stamps, motorway coupons, cards (gasoline, telephone)

represent a material value with a limit pumping from which after

the use of release will be able to be drawn, the State dining vouchers

the establishments of public catering and the status of the other vouchers and cards

having the nature of security.



(3) the item "URB.III. 3. Bank accounts "includes disposable cash

resources on accounts in banks or credit unions.

If the Bank or savings and loan cooperative allows to

the end of the balance sheet date banned passive balance in the current account, then the

This provides balance in the item "liabilities URB.III. 18. Short-term bank

loans ".



(4) the item "URB.III. 4. Equity securities held for trading "and" URB.III. 5.

Debt securities held for trading "securities intended to contain

trading, held by an entity for a period of less than one year after

the purpose of trafficking, and make a profit from price differences.



(5) the item "URB.III. 6. Other securities "includes other securities

of a short-term nature, which shall not be included in the item ' URB.III. 4. Property

securities held for trading "and" URB.III. 5. Debt securities issued to the

trading ". In this item shall be indicated (i) debt securities held

to maturity, when maturity is less than one year.



(6) the entry ' URB.III. 7. Acquisition of short-term financial assets "includes

folder Awards short-term securities and ownership interests in the course of their

procurement.



(7) the item "URB.III. 8. Money on the way, "provides the status of all

the funds, which because of time inconsistency in deposit accounts,

withdrawals and transfers between accounts in banks or credit unions

cooperatives or business unit funds have not been credited to the account

or from the account charged off. The status of the assets of the balance sheet (balance sheet) reports in

a positive or negative value, depending on the nature of the final account balance 261

-Money along the way.



§ 17



Other assets, total assets



(1) the item "(B) (IV). 1. Prepaid expenses "and" (B) (IV). 2. The revenue of the

the next period, "contain the titles of the accrual that have active

balance. "(B) (IV). 1. Prepaid expenses "includes expenses,

relating to costs in the next financial year. "(B) (IV). 2.

Accrued income "includes amounts not received by the entity,

that time and venue are related to the revenue of the current period and

are not charged directly to the accounts receivable for legal and natural

persons.



(2) the heading "(B) (IV). 3. Exchange rate differences "contains the date of the Assembly

accounts of the foreign nature of the differences, it is loss-making,

resulting from the recalculation of long-term financial assets, receivables and

liabilities in foreign currencies, including the long-term futures of deposits, loans

and short-term financial assistance.



(3) the item "total assets" contains the value of the gross assets reduced by

the value of the accumulated depreciation and adjustments to the relevant assets.



section 18



Own resources



(1) the heading "A.I. 1. Self worth "contains the value of the own resources

the assets of the entity. In the States where it stores

or permitted under a special law, the value of the debtor or

voluntary deposit of assets the entity's founders, namely

entered in the relevant register. The item includes a subsidy if they have been

accepted as a source for the acquisition of tangible and intangible fixed assets.

Additionally, this shows the value of the acquired intangible and free of charge

tangible depreciable assets, less accumulated depreciation, the value of free of charge

acquired neodpisovaného property, if it is free of charge, the acquired assets

specified on the activity of the entity. There shall be the value of the newly

the observed, and in accounting have not yet nezachyceného neodpisovaného

fixed assets and resources transferred from the funds.



(2) the item "a.i.2. Special-purpose funds "includes resources that are created either from the

after-tax profits achieved by the company in the previous financial

periods, or the source of a donation received by the entity transfer,

or moving assets in accordance with the specific legislation ^ 20a) from

other people. States are also part of the proceeds of public collections, referred to in

special legislation intended to use on a predetermined purpose

and the value of acquired inventory free of charge. The item also includes resources

the entity created under special legislation ^ 21),

the articles of Association, statutes, or other formation documents, articles of Association

documents, internal regulations of the entity, or on the basis of the decision of the

the authorized body of the accounting unit.



(3) the item "A.I. 3. Revaluation of financial assets and

obligations "contains, in particular, in the application of the fair value

values and valuation by equivalents for securities and shares and the valuation

the differences in the application of the fair value of the derivative that provides the expected

the cash flows. In the case of the active balance of this item is stated in the

liabilities (balance) in a negative value.



(4) the heading "a. II. 1. Economic outturn account "contains the result

Management reported to the balance sheet date for the entire business unit for

the current financial year.



(5) the heading "a. II. 2. Result in the approval of proceedings "

contains the result for the entire business unit from last

of the accounting period.



(6) the heading "a. II. 3. Retained earnings, accumulated losses from previous years "

contains the outstanding results of the accounting unit for the past

accounting period.



§ 19



the title launched



The entry "B.I. 1. The reserve "includes the reserve, according to a special legal

prescription. ^ 22)



section 20



Long-term liabilities



(1) the heading "(B) II 1. Long-term loans "includes the foreign sources of financial

units with a maturity of more than one year, in particular, received loans

and long-term loans.



(2) the item "b. II. 2. Issued bonds "contains the value of long-term

bonds issued by the entity.



(3) the item "b. II. 3. Obligations of rent "includes the long-term liabilities of the

the title of the assets taken into use from another entity, it is

of the lessor, in the form of rental agreements of tangible movable and immovable

things agreed before 1. in January 2001 in compliance with the conditions laid down

special legislation. ^ 17)



(4) the item "b. II. 4. Long-term advances received ' contains a long-term

Payables received prepayments and závdavků for a period of more than one


year, from customers to the supply in the course of trade.



(5) the item "b. II. 5. Long-term bills of Exchange to be paid "contains a bill of Exchange

long-term Payables to suppliers and other creditors of the accepted

bills of Exchange and promissory notes, in the case of bills of Exchange as payment

resources. There are long-term bills of Exchange used as hedging

resources.



(6) the item "b. II. 6. Estimated Payables "includes the amount of long-term

obligations under the contracts that are not on the date of the financial statements

accompanied by all necessary documents, and therefore is not known their precise

above.



(7) the item "(B). II. 7. Other long-term Payables "includes other

long-term liabilities, which are not shown in other items of capital

commitments, in particular received long-term leases from persons other than from

banks.



section 21



Trade of contractual relations



(1) the item "URB.III. 1. Suppliers ' contains the short-term debts to

suppliers arising from the relevant contractual arrangements in commercial

contractual relations. Here are the debts of the Bill.



(2) the item "URB.III. 2. Bills of exchange payable "includes Bill debts to

suppliers and other creditors in respect of short-term custom or

accepted bills of Exchange, if they are used as a payment

resource. There are short term bills having the nature of a security

the paper.



(3) the item "URB.III. 3. Advances received "contains current liabilities of

the title received advances and závdavků for a period of one year or less, from the

customers for the supply of commercial contractual relationships.



(4) the entry ' URB.III. 4. Other liabilities "includes short-term liabilities from

business contractual relationships, which are not shown in the item "URB.III. 1.

Suppliers "," URB.III 2. Bills of exchange payable "and" URB.III. 3. Advances received "

in particular, debts to customers because of a complaint of the supplies.



section 22



Commitments of labor relations



(1) the item "URB.III. 5. Employees "includes debts to employees, in particular,

in respect of the claim for payment of salaries and rewards of work

ratio.



(2) the item "URB.III. 6. Other liabilities to employees "includes debts

in the context of the employment relationship to employees, arising from the

specific legislation, for example, claims for travel expenses and

compensation for the use of their own equipment and similar services.



(3) the item "URB.III. 7. Payables to social security institutions and

public health insurance "includes debts to the relevant institutions

as the title of a compulsory insurance premiums provided for by a specific legislative

regulations, as well as from voluntary paid premiums and similar transactions.



Article 23 of the



Taxes and subsidies-commitments



(1) the item "URB.III. 8. Income tax, "provides the title of tax debt

revenues for the current financial year and for previous accounting periods.



(2) the item ' URB.III. 9. Other direct taxes "includes debts in respect of

other direct taxes, in particular taxes from employment and functional

benefits that an entity such as the payer selects from its employees,

members of statutory bodies, possibly other people.



(3) the item ' URB.III. 10. Value added tax "includes debts in particular, from the

title removal of value added tax for the tax payers. The item with the

also include debts arising from wrongly claimed entitlement to the

refund of value added tax under special legislation ^ 18) and

other debts related to this tax.



(4) the item "URB.III. 11. Other taxes and fees "includes debts in respect of

the excise duties on the payers of such taxes. The content of this item are

debts arising from road tax, real estate tax, inheritance tax, taxes

gift tax and tax on the acquisition of immovable property and debts to the relevant institutions

in respect of taxes levied under special legislation,

for example, customs duties, administrative fees, and other similar transactions.



(5) the item "URB.III. 12. Commitments from the relation to the State budget "and

"URB.III. 13. Commitments from the relation to the budget, organs of local government

units include debts by way of nedočerpaných or improperly used

subsidies.



section 24



Other liabilities



(1) the item "URB.III. 14. Liabilities from subscribed unpaid securities and

shares "includes debts arising out of equity investments, it is the share of

the business unit in the business Corporation in respect of, but not yet taken over

outstanding shares, interim certificates or deposits.



(2) the item "URB.III. 15. Payables to partners associated in society "

contains short-and long-term debts arising from the activities of the financial

units in a company that does not have legal personality, on the basis of the Treaty

about the company concluded pursuant to the civil code to other shareholders

associated in this company.



(3) the item "URB.III. 16. Commitments from fixed term transactions and options "

contains obligations stemming from underlying term

operations with financial instruments, respectively, changes in the fair value of these

instruments, if they have the nature of the commitment.



(4) the item "URB.III. 17. Other payables "includes short term debts that

shall not be included in other items of short-term liabilities, particularly debts

liability for the damage caused, the debts of the members of the statutory bodies and

debts arising from membership in the business unit.



(5) the item "URB.III. 18. Short-term bank loans "includes foreign resources

with a maturity of one year or less, in particular short-term loans.



(6) the entry "URB.III. 19. The discount loans "contains a foreign source with a period

maturity of one year or less, in particular short-term loans.



(7) the item "URB.III. 20. Issued short-term bonds "contains the value

short-term bonds issued by the entity.



(8) the item "URB.III. 21. Own bonds "includes bonds issued

the entity, which may have held under special laws

regulations. The entry shall indicate the negative value of the liabilities.



(9) the entry "URB.III. 22. Estimated Payables "includes amounts

short-term liabilities established pursuant to contracts that are not on the date of

financial statements accompanied by all necessary documents and, therefore,

the exact amount is not known.



(10) the item "URB.III. 23. Other short-term financial assistance "includes

in particular, the entity's debts with maturities of one year or less from

the title received financial assistance and loans from other persons, with

the exception of the banks. In the item is also reported short-term debts

papers including the promissory notes issued by the company with the exception of bonds.



§ 25



the title launched



(1) the heading "(B) (IV). 1. Accrued expenses "includes costs that

are related to the current accounting period, but payments have not yet been

carried out. This is a passive account with increments charged in his

benefit.



(2) the heading "(B). IV. 2 deferred income" includes payments that are

adopted in the current period, the performances will be conducted to

in the period following. Specified account is passive, income is posted in the

his favor.



(3) the heading "(B) (IV). 3. Exchange rate differences "contains the date of the Assembly

the financial statements of an established exchange rate differences the passive nature, resulting from the

recalculation of the values of fixed financial assets, receivables and liabilities in

foreign currencies, including the long-term futures of deposits, loans and

short-term financial assistance.



(4) the item "liabilities" includes the total value of liabilities.



TITLE III



THE CONTENT OF THE PROFIT AND LOSS



section 26



The cost of



(1) consumed purchases



the entry ") a.i.1. Material consumption "includes the cost of consumption

material, including assets posted as stocks and disposals of material to

standard natural decreases, for example due to drying out, spraying and

the outpouring,



(b)) the item "a.i.2. Energy consumption "includes the cost of the consumed

energy,



(c)) the item "A.I. 3. Other neskladovatelných supply consumption "

contains the consumption costs of other supplies, such as neskladovatelných.

the supply of water or compressed air for technological purposes,



(d) the entry "A.I.) 4. Goods sold "includes the cost of goods sold; in

the item shall be given also to the standards of the natural outflow of goods,

for example, due to drying out, spraying and spilling.



(2) purchased services



the entry ") and (II). 5. Repairs and maintenance "includes the cost of repair and

the maintenance of the asset to which the entity has the right to ownership or

other assets and is required to post about it according to section 28 of the Act,



(b)) item "and (II). 6. Travel "includes the cost of missions by

specific legislation, ^ 23)



(c)) ", and (II). 7. Cost of representation "includes the cost of

representation, such as hospitality, gifts and similar services,



(d)) "a. II. 8. Other services "includes the cost of other

purchased services, which are not shown in the profit and loss account items

"And (II). 5. Repairs and maintenance "," a. II. 6. Travel "and" a. II. 7. The cost of the

representation "; It also contains the unit cost of purchased retail

intangible assets for use in the business unit. This price

does not refer to an entity as an item of assets in the balance sheet (balance sheet).



(3) personnel expenses



and "URA.III entry). 9. Payroll costs "includes the cost of revenue from


dependent activities, including income in kind, cost of the civil service

belonging to the labor costs, that is, paid by the specific Standartenführer Dr. Hans nockemann

legislation and the cost to revenue of the emoluments paid to the

members of its own statutory or supervisory authorities,



(b)) the item "URA.III. 10. Statutory social insurance "includes the cost of

insurance, which is an entity required under special laws

legislation to pay the social security and health insurance premiums,



(c)) the item "URA.III. 11. Other social insurance "contains the cost of the

performance of contracts for voluntary supplementary pension insurance of employees

and similar voluntary payment and performance for employees under special

legislation,



(d)) "URA.III. 12. Statutory social expenses "includes expenses referred to in

special legislation ^ 24) related to employees,



(e)) the item "URA.III. 13. Other social costs "includes other

social costs that are not shown in the profit and loss account items

' URA.III. 10. Statutory social insurance "," URA.III 11. Other social

insurance ' and ' URA.III. 12. Statutory social expenses ", and other costs

for example, the civil service and the service of volunteers, paid as a

refunds provided for in special legislation.



(4) taxes and fees



the entry "), and (IV). 14. Road tax "cost of road tax has

payable under the Act on the road tax,



(b)) item "and. IV. 15. Real estate tax "includes the cost of the tax on

real estate, payable under the law on real estate tax,



(c)) "and. IV. 16. Other taxes and fees "includes other taxes and

charges, administrative and other charges under special legislation and

similar services in cases where the taxpayer is an entity, with the

other than the tax payable on the income of legal entities under the relevant accounting

period, which is stated in the profit and loss account "34. The tax on

income "; the entry "a. IV. 16. Other taxes and fees "also includes

other taxes (inheritance tax, gift tax, property transfer) and fees

for previous years, including value added tax, which can no longer be

increase the valuation of the assets, accounts receivable and inventory, further adjustment to the excise duty

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

excise tax.



(5) other expenses



the entry "A.V.) 17. Contractual penalties and default interest "includes the Contracting

penalties and interest on late payments tax deductible under the provisions of the Special

legislation, with the exception of interest on arrears in accordance with the credit agreement,

fees for late payment under special legislation, penalties,

where appropriate, other sanctions from the contractual relations, postižní the amounts and

fees, finance charges, and transactions of a similar nature under the special law

regulations,



(b)) the item "A.V. 18. The other fines and penalties "includes other fines and

penalty tax ineligible, which shall not be included in the item "A.V. 17.

Contractual penalties and default interest ",



(c)) the item "A.V. 19. The write-off of bad debt "includes the cost of

the write-off of receivables under special legislation ^ 25) and depreciation

claims under a special legal regulation ^ 26) related to

the activities of the entity that is subject to income tax, the loss-making items

which is not enough to cover the winding nature of the borrowers under a special

legislation, 27) ^ ^ and the cost of the transferred receivables related to

the activities of the entity that is subject to income tax,



(d)) the item "A.V. 20. Interest against interest "includes banks and other

creditors, including interest on arrears in accordance with the credit agreement, in the case of

loans, financial operations, such as securities, and shall further

fees, penalties, amounts and performance postižní of a similar nature according to the

special legislation.



(e)) the item "A.V. 21. Exchange rate losses "contains the exchange rate differences arising

on the accounts receivable and accounts payable when you collect or pay and the financial

accounts, it is the accounts posting groups 21, 22, 24, 25, 26, denominated in

the foreign currency when closing the books at the balance sheet date,



(f) the entry "A.V.) 22. Gifts "contains in particular the net price

depreciable intangible assets and tangible fixed

property owned by the entity in respect of the transfer because of the

donating to others, the unit cost of donated inventory and financial donations

provided from its own financial resources of the entity. In this

item does not cost neodpisovaného assets and return

transfers of property to other persons in the main mission of the entity

According to the Statute, the articles of association or other incorporation documents, if the assets

made from a special purpose financial resources,



(g)) entry "A.V. 23. Shortages and damages "contains the shortages and damage to property with

the exception of the deficit in cash and valuables, which are always

claim against materially responsible person, with the exception of missing values

securities where it is necessary to keep these items separately on analytical

the accounts of the relevant account in the posting groups 06 and 25 "securities in the

umořovacím control "and start sinking procedure; in the item is also provided by the

net book value of decommissioned intangible and tangible assets in the

due to the shortages and damages; the damage for the purpose of this order is the physical

the write-down, it is an unrecoverable damage to or destruction of tangible

assets, including inventory,



h) item "A.V. 24. Other other costs "includes other costs

uncaught of other items costs, particularly the costs

related to operating activities, cash costs of trade, which are

fees associated with the management of accounts in banks or credit unions

cooperatives, the cost of the contract of insurance of persons and property, the costs associated

obtaining bank guarantees and similar charges related to the leadership of the

accounts with banks or credit unions, as well as the deposit

fees with the exception of cases, when these items become a part of

the acquisition price of the asset and the cost of severance payments for flats; include

Here also the costs associated with the decision to cancel the upcoming or

under construction the construction, it is a waste of investment related to this

activities, and at the time the decision to cancel the construction. It also contains

preferential consumption and consumption limits of emission allowances. The consumption of

the preferential limits and emission allowances is reported regardless of the

their subsequent disposal ^ 27a).



(6) depreciation, sold assets, creation of reserves and adjustments



a) item "and VI. 25. Depreciation of intangible and tangible fixed assets "

includes depreciation costs according to a depreciation plan provided for accounting

unit pursuant to section 28, the law on the net price of the fixed

intangible and tangible fixed assets when you dispose of because of its winding up in

as a result of wear and tear,



(b)) item "and VI. 26. Disposals of fixed assets

and tangible fixed assets "includes the cost of net prices

of intangible and tangible fixed assets when you dispose of depreciable

because of the sales; It is reported here and the cost of long-term

tangible fixed assets neodpisovaného, at the time of disposal,



(c)) "and. VI. 27. Sold securities and shares "has sold

Securities and ownership interests in the awards provided for by law,



d) item "and VI. 28. Value of sold material "includes costs incurred in

disposal of an asset,



e) item "and VI. 29. Creation of provisions "includes the cost of the creation of reserves

formed by a special legal regulation, ^ 22) related to

the activities of the entity that is subject to income tax,



(f)) item "and VI. 30. Value adjustments "includes the cost of

the creation of provisions formed under a special legal

prescription, ^ 20) related to the activities of the entity subject to tax

of income.



(7) provided by posts



and "URA.VII entry). 31. Reimbursement must be between business

folders "contains the specified financial contributions for their own business

folder on operation if they are entities, within the main

activities defined by the Charter, the appropriate provisioning



(b)) the item "URA.VII. 32. Provided by membership dues "has paid

the contributions of legal persons resulting from a voluntary membership

the accounting unit.



(8) the item "and VIII. 33. the additional deductions of income tax "includes

additional income tax payments, in particular, the adjustment of tax for previous periods,

minus the tax return for previous tax year.



(9) the entry "34. Income tax, "provides the tax due on the income

legal persons established for the relevant tax period relating to the

the profit or loss for the accounting period for which financial statements have

It compiles.



(10) the expenditure directly related to the formation and establishment of the entity,

incurred to date of legal personality (hereinafter referred to as "provisioning

expenditure "), shall be recorded as the first accounting entries after the opening of the accounting

books in the first accounting period in the formation of the entity. Shall be shown in the

profit and loss account in the item costs to which they relate. For

formation expenses are considered, in particular judicial and administrative fees and other

similar services, business travel expenses related to the establishment of


the entity's brokerage and advisory services, rent

and rents; zřizovacími expenses are also paid by the newly established expenditure

the entity to another person, for example, the founders of which these expenses

expended. Zřizovacími expenditure are not particularly acquisition expenses

fixed assets and inventory, or related to representation

transformation of the legal personality of the organization.



(11) the "total cost" includes the total of the costs of the relevant financial

period.



section 27 of the



Revenue



(1) their own performances and sale of goods



the entry "B.I.) 1. Revenues from own products "includes sales of custom

products,



(b) the entry "B.I.) 2. Revenues from sale of services "includes sales of custom

services,



(c) the entry "B.I.) 3. Revenues from goods sold "includes revenues from sold

of the goods.



(2) changes to the State inventory vnitroorganizačních



and "(B) item.) 4. Change in stocks of work in progress "contains

increase or decrease in inventories of unfinished products which are

additions and disposals of stocks, or changes in stocks resulting from the

as the difference between the amount of the inventory stocks of work in progress to

the end and at the beginning of the financial year; It is reported here and change in stocks in the

custom unfinished products for the purposes of representation,



(b) the item "b.) (II). 5. Change in stocks of semi-finished products "includes an increase,

where appropriate, the reduction in stocks of semi-finished products, which are additions and disposals

stocks of semi-finished products, where applicable, resulting from the change in stocks

inventory as the difference between the amount of stocks of semi-finished products to an end and to

the beginning of the financial year; It is reported here and change in stocks in the case of

use your own preparations for the purposes of representation,



(c)) "b. II. 6. Change in stocks of goods "includes an increase,

where appropriate, the reduction of stocks of products which are additions and disposals

inventory of own products, or change in inventory resulting from the

inventory as the difference between the amount of stocks at the end and at the beginning of

of the accounting period; It is reported here and change in stocks in the case of the use of

custom products for the purposes of representation,



(d)) "(B). II. 7. To change the status of the animals "contains an increase, where appropriate,

reduction in stocks of animals, which are additions to and disposals of stocks of animals,

where applicable, the change in stocks as the difference resulting from inventory

between the amount of stocks at the end and at the beginning of the financial year; It is reported

Here i change the status of animals in the event of use of own stock animals to

the purposes of representation.



(3) the Activation of the material goods of own performances and fixed

intangible and tangible fixed assets



and "URB.III entry). 8. Activation of goods and materials "contains the value

manufactured goods and material obtained by dismantling when the

disposal of tangible fixed assets or small fixed

tangible assets for its own account, costs awards on

their acquisition,



(b)) the item "URB.III. 9. Vnitroorganizačních activation of services "includes

in particular, the value of the custom transport and other performances made for a custom

the need for business units in the valuation of its own cost of their acquisition;

It is reported here and the value of the custom services used for the purposes of representation,



(c)) the item "URB.III. 10. Activation of fixed intangible assets "

contains the revenue of its own costs of the acquisition, which is

activation of fixed intangible assets acquired for own account

the business unit



(d)) the item "URB.III. 11. Activation of tangible fixed assets "includes

revenues in the amount of its own costs of the acquisition, which is to activate the

tangible fixed assets acquired for own account accounting

unit.



(4) other income



and "(B) item.) IV. 12. Contractual penalties and default interest "includes

contractual penalties and default interest tax deductible under the provisions of

special legal regulation with the exception of interest on late payments under the contract,

about the loan, fees for late payment under the provisions of the special legal

Regulation, penalties or other sanctions from the contractual relations, postižní

the amounts and fees, penalties and the performance of a similar nature under the Special

legislation,



(b) the item "b.) IV. 13. The other fines and penalties "includes fines and penalties

tax assets, which are not shown in the item "(B) (IV). 12. The Contracting

penalties and default interest ",



(c)) "(B) (IV). 14. Payment for written-off receivables "includes the payment of the

receivables that have been written off in the past expenses and from this

in accounting, followed only on the off balance sheet accounts; to

This item will include a payment for the assignment of the Receivables

related to the activities of the entity that is subject to income tax,



(d)) "(B). IV. 15. Interest "includes interest received from the Bank and other

borrowers and similar services; in the case of interest, which according to the Special

tax legislation of special taxes and withholding tax rate may be

set off on the overall tax liability, are expressed interest before tax,

It's gross, in other cases, the interest shall be shown in the

taxation, it's in the net,



(e)) "(B). IV. 16. Exchange rate gains "includes foreign currency exchange differences arising

on the accounts receivable and payable, direct debit or payment and financial

accounts, it is on the accounts posting groups 21, 22, 24, 25, 26,

closing the books at the balance sheet date,



(f) the item "b.) IV. 17. Settlement funds "includes income up to the amount of the costs

When you use a purpose built resource funds placed under liabilities

"A.I. 2. The funds ",



g) item "(B). IV. 18. Other other income "includes, in particular, compensation for

shortages and damages from natural and legal persons, the surpluses on the property with

the exception of surpluses of intangible and tangible fixed assets and other

income not listed in other items of income; on the proceeds of the legally

deaths of debts, with the exception of meet, set-off, the agreement on the replacement

of the earlier commitment by a new, amalgamation, or settlement.



(5) the sale of assets, accounting for reserves and allowances



the entry "B.V.) 19. Proceeds from sale of intangible and tangible fixed

property "contains sales for sold fixed intangible and tangible

assets, estimate of the amounts of the fees for hiring the licences or other

property rights, if the amount of the fees is not known,



(b) the entry "B.V.) 20. Proceeds from sale of securities and shares "includes

proceeds from sale of securities and ownership interests of the fixed and short term

nature, captured in the accounts posting groups 06-Fixed

financial assets and posting groups 25-short-term financial assets,



(c) the entry "B.V.) 21. Proceeds from the sale of the material "includes revenues from

value of sold material,



(d)) the item "B.V. 22. Income from current financial assets "includes

income from current financial assets, such as shares in the profit and

interest arising from ownership of short-term financial assets

held in the accounts posting groups 25-short-term financial assets,



e) appropriation "B.V. 23. Reserve "includes the proceeds of dissolution or

the abolition of the reserves formed under a special legal regulation ^ 22)

connection with the activities of the entity that is subject to income tax,



(f) the entry "B.V.) 24. Income from current financial assets "includes

in particular, revenue from shares in profits and interest arising from ownership

long-term financial assets held by the Group on the chart of accounts, 06-

Long-term financial assets,



(g)) entry "B.V. 25. Accounting for adjustments "includes income from

the partial or complete dissolution of provisions formed by

special legal regulation ^ 20) in connection with the activities of the financial

units subject to income tax.



(6) received contributions



and "(B) item.) VI. 26. Received contributions cleared between business

folders "contains the received contributions to the operation in the context of the main activities

the entity specified in the relevant formation or by a

the Charter of its own organizational units, if the accounting

units,



(b) the item "b.) VI. 27. Received contributions (donations) "includes donations received on the

operational activities of the entity; It is reported here and part of the proceeds from the

public collections under special legislation ^ 28) intended to

the reimbursement of expenses associated with organizing public collections,



(c)) "(B). VI. 28. The contributions received ' contains a Member

posts according to the Statute, articles of association or other founding documents; in

the item shall be indicated and the contributions of members of registered churches and

religious communities; There are income from church collections

organized in the framework of the ceremonies the registered church or religious

the company.



(7) the item "URB.VII. 29. Operating subsidies "includes grants, if they are

designed for operating activity of the entity. A subsidy shall be considered as

free transactions directly or indirectly granted pursuant to

special legislation from the State budget, State financial

the assets of the National Fund, from public funds, from the budgets of the territorial

authorities on the intended purpose. A subsidy shall be considered as

free performance provided by the business units on the intended purpose of the

abroad from the resources of the European Community or of the public


the budgets of foreign countries, and the resources and grants provided under the Special

legal regulation. A subsidy is considered to be also defunct debt, amounting to

fee, or part thereof, if the obligation to pay this fee, or

in part, the decision of the competent authority ceased to exist. Item is reduced by the

any debts due to the subsidy provider's,

abuse or return. Free of charge for the acquisition of preferential limits and

emission allowances by the holder or by the operator for the first time is billed and

be treated as a grant in the amount of purchase Awards

the price. Valuation of emission allowances and preferential limits, free of charge

acquired the first operator ^ 11b) or ^ 11 c) is reduced by the

the amount shown in the chart of account group 34. When

consumption, sale or other loss of these assets with the corresponding amount

posted in favor of the account posting groups 34 posts on

the appropriate revenue accounts in the General Ledger, and time costs.



(8) the item "total revenues" includes the total of the revenues for the relevant accounting

period.



section 28



Profit (loss)



"(C). Profit (loss) before taxes" contains the difference items

"Total Revenue" and "total expenses", with the exception of the item "34. The tax on

revenue ". "(D). Profit after tax" contains the difference

the entries ' (C). Profit (loss) before tax, "and the entries" 34. The tax on

revenue ". The business units are required at the date of the financial statements

separately the costs, revenues, profit or loss from the main

activities and costs, revenue and profit for the economic

activity:



and) main activity; for the purposes of this Ordinance, means the main activities

all activities for which the entity was established by a special

by law, incorporation deed or other document,



(b)) economic activity; for the purposes of this Ordinance, means the economic

the activities of the activities provided for in specific legislation or activities

laid down in the founding Charter, statute or Charter,

for example, the activity of additional, minor, entrepreneurial or other activity.



TITLE IV



ORGANIZE AND DISPLAY THE DEFINITION OF THE EXPLANATORY AND SUPPLEMENTARY INFORMATION

IN THE ANNEX TO THE FINANCIAL STATEMENTS



section 29



(1) the annex shall be drawn up in the form of descriptively or tables to

ensure the clarity and understandability of the presented information.



(2) the accounting unit in the annex details according to § 18 para. 2 of the Act, and

data explains and supplements the information contained in the balance sheet

(balance) and the profit and loss account. The accounting unit compiled an attachment with

regard to specific legislation. ^ 1) to ^ 10)



section 30



(1) annex contains information on the



and) business unit, its headquarters, the name, legal form, its purpose,

i.e.. the main economic activities, and other activities, statutory

organs and organisational components with their own legal personality, if

have been set up,



b) founding fathers, instigators, deposits into equity, the nature and

the amount of such deposits and enrollment deposits in an appropriate register,



(c)) the accounting period accounting methods, how to handle

accounting records, ways and places their custody, an application of the General

accounting principles, methods of valuation and depreciation, if their

knowledge of the relevant to the assessment of the financial situation and the outcome of, property

the management of the entity, which deviate from the accounting methods under section 7

paragraph. 5 of the Act, with an indication of the impact on the assets and liabilities, the financial

the situation and the economic outturn of the accounting unit, method of determining

accumulated depreciation for the asset and the method of measuring the fair value of

assets and liabilities, and the creation of adjusting entries created

and provisions for closing accounting period



d) each significant event that happened between the balance sheet date and

at the moment of preparation of financial statements in accordance with § 19 para. 5 of the Act,



e) methods of valuation used for assets and liabilities including

How were established value adjustments, whether temporary or permanent,

and translated the assets and liabilities in foreign currency, with an indication of the course used to

balance sheet date published by the Czech National Bank,



(f) the name of the other business units), in which the entity itself or

through a third party acting on its behalf and on behalf of the holding

share, this proportion may be in the form of holdings of shares, with an indication of the amount of the

This share for shares with the nominal value, the indication of the number and type of

of these shares, as well as the amount of capital, equity, funds

and the profit or loss of the accounting unit for the previous accounting period,



g) overview of debt due to the social security and

contribution to the State employment policy, an overview of the debt payable

public health insurance and tax arrears at the locally registered

the relevant financial and customs authorities, with the sums, dates the emergence of

and maturity,



h) the number and nominal value of the shares or, or do not have a

nominal value, information about their pricing,



I) existence of equity securities, convertible bonds and preferred

bonds or similar securities or rights, with an indication of their

the number and extent of rights that give,



j) amounts owed, which arose in the accounting period and for which the

residual maturity at the balance sheet date exceeds five years, as well as the

of all the debts of the business units, backed by a full guarantee,

given this entity, specifying the nature and forms of guarantees; These

information shall be reported separately for each creditors item pursuant to

structure of the balance sheet (balance sheet),



k) the total amount of financial or other debts that are not included in the

the balance sheet (balance sheet),



l) result in breakdown by main and economic activities, and

for income tax purposes,



m) the average number of employees according to the post-registration special

^ Law 29) broken down by categories, as well as about the personal

the costs for the accounting period broken down according to the profit and loss account for

items "URA.III. 9 wage costs" to "URA.III. 13. Other social

costs, "information on the number and status of employees when they are at the same time

members of statutory, supervisory or other authorities designated by the Statute,

the articles of incorporation or any other document,



n) the amount provided for remuneration and emoluments for the financial year to the members

statutory, supervisory or other authorities designated by the Statute,

the articles of incorporation or any other document, by virtue of their functions, as well as

and the amount of debt incurred or contractually agreed about the benefits

former members of those bodies, with an indication of the total amount for each of the

the category of members,



about) the participation of members of statutory, supervisory and other bodies accounting

units designated by statute, the articles of incorporation or any other document and

their family members in persons with whom a business unit

for the reported accounting period has concluded trade agreements or other contractual

relationships,



p) the amount of advances and loans, provided by závdavků members of the institutions referred to in

(a) n), with indications of the interest rates, main conditions and, where appropriate,

Nevertheless, the amounts of debts taken on their behalf as a

the kind of guarantees, with an indication of the total amount for each category of members,



q) extent to which the calculation of the profit or loss affect the ways

the valuation of financial assets during the accounting period, or

immediately preceding financial year; If such valuation has

a significant effect on future tax liability, it is necessary to mention about it

for details,



r) how to determine the tax base from income, the tax credits and

types of utilization of resources in the current accounting period, obtained from

tax relief in the preceding tax periods, broken down for

each tax period according to the requirement of specific legal

regulations, ^ 30)



with) the differences between the tax liability attributable to current or past

accounting period and paid taxes in the following accounting periods only in

If this difference is significant; This information shall be indicated, just

If this is not the difference in the total amount included under the relevant heading in the

the balance sheet (balance sheet),



t) every significant item of the balance sheet (balance sheet) or the income statement

the loss, which is putting the essential for the assessment of the financial and

equity situation and the economic outturn of the entity, if these

information does not arise directly or indirectly out of the balance sheet (balance sheet) and the statement of

profit and loss account; with significant assets, as their

additions and disposals and especially on important items that are in the

the balance sheet (balance sheet), and profit and loss account included or compensated with

other items and in the balance sheet (balance sheet), and profit and loss account are not

separately reported, for example, the breakdown of long-term loans, including

interest rates and a description of the collateral, received grants for the operating

purposes, or for the acquisition of tangible and intangible fixed assets of

the State budget, the budget of the local government units or from the

State funds, with an indication of the amount of subsidies and their resources,




u) an overview of received and provided donations, donors and beneficiaries

These gifts, if this is significant or if it requires

a special law,



in) the public collections under a special legal regulation, ^ 28)

stating the purpose and amount of the selected amounts



w) settlement results from previous accounting

period, in particular the distribution of profit. In addition, the entity shall be marked on

the individual reference quantity of milk ^ 11 c), individual production

^ 11 c) quota, individual premium rights limit ^ 11 c) and other

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

the balance sheet or the scoreboard accounts, because the cost of obtaining

information about their reproductive cost exceeded its

the significance of.



(2) in the case of assets that have been valued in accordance with § 25 para. 1 (b). k)

law, or in the case of files according to § 42 para. 2 (a).

the accounting unit), the number of individual things and assets and files

a link to the proof by the accounting record of the true state of the property, or

be accompanied by a list of those assets.



(3) If an entity owns more than 10 ha of forest land with

forest vegetation shall be specified in the annex to the financial statements also



and) total area of forest land with forest trees,



(b) valuation of forest stands above) provided for by the acreage of forest

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

the m2, which is 57.



(4) If an entity finds the price of forest cover also other

than by the product of the acreage of forest land with forest vegetation and

the average value of stocks of raw wood in accordance with paragraph 3 (b). (b)),

for example, in the context of a more detailed breakdown by group of species, and

the following observed price is significantly different, give in the annex to the financial

the accounts also that price and information about how to determine the amount and

the cause of its discovery.



(5) the annex to the financial statements may be even more information by

special legislation ^ 31) and by the decisions of the entity.



(6) the information specified in paragraph 1 (b). (f)), are such that the

nature does not result in serious injury to the accounting for some of the listed there

unit. Information as defined in paragraph 1 (b). n), o) and for), are

so as to enable them to determine the position of a specific member of such a body or

persons, and with regard to specific legislation. ^ 32)



PART THREE



INDICATIVE CHART OF ACCOUNTS



(§ 4 para. 8 of the Act)



section 31



(1) Indicative chart of accounts is listed in annex 3 to this notice.



(2) the arrangement of the Guide chart of accounts is divided on the chart and the chart class

the Group of.



(3) when keeping the full extent of an entity shall, in

the chart of accounts the organisation and content of synthetic accounts within the chart of

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

the scope of an entity shall draw up a chart of accounts, which can only be given

posting groups. In the chart of accounts is an entity required to be based on the

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



(4) in the framework of synthetic accounts of the entity creating analytical

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

financial statements, legal requirements and, where appropriate, other needs

the accounting unit.



PART FOUR



ACCOUNTING METHODS



(§ 4 para. 8 of the Act)



§ 32



The definition of content creation cost of intangible and

tangible fixed assets



(§ 4 paragraph 8 and article 25, paragraph 4, of the Act)



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

its parts, and technical evaluation with regard to the nature of

assets and the manner of its acquisition until the time provided for in § 7 para. 10 or in the

§ 8 para. 12 are in particular the cost of



and) preparation and security of assets, such as rewards for

consulting services and mediation, administrative fees, payments for

provided guarantees and opening the letter of credit, expert patent search and

pre-project preparation work,



(b)) interest, in particular on the loans,



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

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



(d)), geological exploration, surveying and planning, equipment

the construction site, deforestation and the landscaping, custom duties, freight, installation

and artistic works forming part of the construction,



e) licenses, patents and other intellectual property rights used in acquiring property not

for future operations,



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

construction. Book value of discarded buildings or their parts and costs

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



g) compensation for restrictions on property rights, compensation for material damage

the owner, the tenant farmers of immovable property or a restriction in the

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

the construction,



h) reimbursement of share:



1. the eligible costs of the transmission system operator or

appropriate distribution system operator, associated with the connection

and ensuring that the required wattage,



2. reasonably incurred costs of the distribution system operator

associated with connecting and securing the required supply of gas,



3. the vendor costs reasonably incurred associated with connecting and

ensuring the supply of heat energy,



I) reimbursement of the costs for the relocation of ^ 31a), transhipment ^ 31b) and spare land

^ communication 31 c) business unit, which has the right of ownership to the

property, or that is running a property of the State or property

territorial self-governing units,



(j)) verification of the capability of the asset to use, if in the course of this

the process of the applicable products or performances, are the proceeds of these products

or performance of other revenues and part of the cost, with the exception of

depreciation, other cost components. The tests are not running-in and adoption,

that the additional costs of production as the initial tasks are part of the

the cost of the asset to the State after the introduction of the eligible to use,



to the preservation and security,) the maintenance work when you stop

acquisition of assets and dekonzervační work in the event of a further continuation of the

in the acquisition of this property; If the acquisition of the assets of terminated

permanently, the acquired assets to other costs.



(2) included in the valuation of intangible and tangible fixed assets and

technical assessment of, in particular, are not



and) repair and maintenance services. Repair of partial physical effects are eliminated

wear or damage for the purpose of putting it into the previous or

working condition. Putting into working order means

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

components or technology, if there is no technical evaluation.

Maintenance means ongoing activity which is slowing down the physical

wear and tear and prevent disturbances and minor glitches,



(b) the tenant or pachtýře) cost of putting the leased or

propachtovaného property to the previous state,



(c) exchange rate differences),



d) contractual fines and default interest and/or other sanctions

contractual relations,



(e) the costs associated with the acquisition) of fixed assets, that the law on the

income tax expense is not recognised on the achievement, and retention assurance

income and transfer tax real estate



f) in the case of land covered under the heading "a. II. 1. Land costs

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

the reporting in the item "a. II. 3. The construction "," a. II. 5. Production units

permanent crops "and" a. II. 8. Other tangible fixed assets "under section

8 (2). 10 (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 right to build award-winning once the amount

its part of the construction of a suitable building law established by another accountant

unit or Division of the person, the right to build on part of the awards

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

the significance and the true and fair view of both parts of the law building.



(4) valuation of individual intangible assets and depreciable

tangible fixed assets shall be increased by the technical evaluation, to

the accounting and depreciation is entitled to an entity; in the case of

financial leasing is the cost of assets acquired accounting

Unit ownership will increase the technical evaluation of the depreciated book

Unit during tenancy or a tenant and continues in the depreciation of the

the increased cost.



(5) Technical evaluation shall mean interference in the intangible

assets or tangible fixed assets, which have resulted in a

change its purpose or technical parameters, or the extension of its

availability or usability, including extensions and building truck bodies,

adjustment if the costs incurred will reach the awards provided for in the

reporting of an individual fixed asset pursuant to § 7 para. 1 or § 8


paragraph. 6. the costs incurred by the technical evaluation of the total

the cost of the completed interventions in individual fixed asset

accounting period.



(6) tangible fixed assets acquired by an exchange contract will be appreciated

purchase price, if the prices agreed in the contract, or reproductive

the purchase price, if not agreed in the contract price.



(7) the valuation of the land is acquired, including forest cover, or planting

trees and bushes, if not the property that is placed under asset item

"And (II). 5. Perennial crops ".



(8) for the assets of the award pursuant to section 25 para. 1 (b). his act to)

the award does not increase the technical improvements made to the property.



§ 33



The definition of content creation cost of securities and ownership interests



(§ 4 paragraph 8 and article 25, paragraph 4, of the Act)



In the cost of securities and ownership interests with fees

brokers, advisors and stock exchanges. In the cost of securities and ownership interests

do not count interest on credits and loans for the acquisition of securities and

the shares and the costs associated with their possession.



§ 33a



The definition of content creation cost inventory



(§ 4 paragraph 8 and article 25, paragraph 4, of the Act)



In the cost of inventory includes cost of freight, customs duties,

Commission, insurance, internal shipping and handling

stocks. In the cost of inventory shall not be charged interest on loans and

loans for the acquisition of inventory.



section 33b



The definition of content creation cost claims



(§ 4 paragraph 8 and article 25, paragraph 4, of the Act)



In the purchase price receivables will be included the cost of the expert

the valuation of the purchased receivables, the remuneration of lawyers and commissions, referred to

However, the amount may not exceed the proceeds of the receivable.



§ 34



Valuation differences in the application of the fair value and the valuation by equivalents for

Securities and investments



(§ 4 para. 8, and section 27 (6) of the Act)



(1) changes in the fair value of securities that are held for the purpose of

performing a transaction in a public market, such as domestic or

Foreign Exchange, in order to achieve profit from price differences on the public

the market in the short term, are charged as expense or income.



(2) Changes in the fair value of other securities valued at fair

the value of the (securities) are billed through

balance sheet accounts in the chart of a group of 92. If it is established that there has been

permanent reduction in value (depreciation) of these securities, which is

probably permanent, depreciation is posted without undue delay

to the relevant expense accounts. The amount of this deterioration corresponds to the positive

the difference between the valuation of securities at the acquisition and existing

fair value, taking into account previous losses from devaluation.

If you subsequently after posting depreciation through expense accounts

a demonstrable increase occurs the fair value of available for sale

debt securities, is to increase the real value of the posted maximum

of the posted depreciation under the preceding sentence to the revenue accounts.



(3) changes in the valuation of securities and ownership interests of award winning share of the

equity (the using the equity method) are billed through the balance sheet

the accounts in the chart of a group of 92.



§ 35



Valuation differences in the application of the fair value of the hedging derivatives



(§ 4 para. 8, and section 27 (6) of the Act)



(1) changes in the fair value of the derivative, which ensures the fair value

a balance sheet asset or liability, are charged as expense or income.

Change in fair value of the secured balance sheet asset or liability of the

the title of the specific risks are accounted for through accounts of the costs and

revenue.



(2) changes in the fair values of the derivative that provides the expected cash flows

are billed through the balance sheet accounts in the chart of a group of 92. To

costs or revenues are accounted for in the same periods, when they are

posted the costs or revenues 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) in the early of the hedge relationship is formally documented,



(b)) to ensure is effective,



c) efficiency is reliably measurable and continually assessed.



(4) the dossier is the accounting record, and contains the identification of the

hedged items and hedging derivatives, the precise definition of the risk

that is the subject of the collateral, the method of calculating efficiency. Ensure it is

effective if at the beginning of and during the course of the hedging relationship is the ratio

among the changes in the fair value or cash flows of hedged items from

attributable risk and changes in the fair value or cash

flows of the hedging derivative corresponding to the provided risk in

an interval of 80%-125%. An entity determines whether the collateral is

effective at the beginning of the collateral and at least to build time

of the financial statements.



(5) ceases to comply with the terms of the derivative hedging under paragraph 3,

posts about him from this point as a derivative trading.



(6) for the derivative does not constitute a contractual relationship, the object of the purchase,

the sale or use of a commodity and expected to comply with the delivery of the

the commodity.



section 36



Valuation differences in the application of the fair value of derivatives held for trading



(§ 4 para. 8, and section 27 (6) of the Act)



Changes in fair value of derivatives intended for trading, which are

derivatives that do not meet the conditions laid down in § 35 para. 3 and 4, the

charged as expense or income.



§ 36a



Valuation differences in the application of fair value in accounts receivable, which

the accounting unit has acquired and has determined to trading



(§ 4 para. 8, and section 27 (6) of the Act)



Changes in the fair value of receivables that an entity has acquired and has identified

to trading, are charged as expense or income.



§ 37



How to create and use of adjustments



(§ 4 para. 8 of the Act)



(1) the entity referred to in § 2, the provisions laid down in section 26

paragraph. 3 of the Act do not create, nor about them, except as provided for

in paragraph 2.



(2) the entity referred to in § 2 charge on items for

which are the creation and use of established a special legal

^ 20) by-law, and only in cases when they are made in the context of

with the activities of the entity that is subject to income tax.



(3) adjustments are made to the debit of costs. Adjustments as defined

in paragraph 2 shall be recorded in the assets of the balance sheet (balance sheet) under

"(B) (II). 19. The adjustment to claims "in a negative value.



(4) the amount of the allowances may not exceed the amount of the claims to which the

adjustments are made. If the adjustments are created equal

one hundred percent of the nominal value of receivables, these may be

receivables written off and adjustments to them canceled. Written off

claims continue to monitor the off-balance sheet until it is

proven knowledge that cannot in any way be remuneration, or to

the time when the claim legally ceased to exist. Received remuneration for the originally

write-off the claim stated in the profit and loss to income in

the heading "(B) (IV). 14. Payment for written-off receivables ". By the amount of made

payment of the balance of the receivables is reduced at the podrozvahovém

account.



(5) partial reduction or cancellation of provisions shall be included in the

the benefit of the proceeds. Reduction or cancellation provisions shall include

the proceeds also in cases when the inventory prove

unreasonable or manifestly unfounded.



(6) adjustments may not have a credit balance.



(7) If the particular title of the reduction in value of assets creates a reserve,

You cannot at the same time form a corrective entry.



(8) the Form of the correcting entry in the increased value of property is prohibited.



(9) in the event that an inventory of commitments find that their amount

is higher than their level in accounting, adjusting entries are,

but the increase is credited directly to the account of the commitments, a corresponding entry in the

the appropriate expense account.



§ 38



Asset depreciation



(§ 4 para. 8 and section 28 (1) of the Act)



(1) long-term intangible assets and tangible fixed assets odpisovaný

or their parts are depreciated from the awards provided for in section 25 of the Act

gradually in the course of its use. Progress of the application may be in the

depreciation expressed otherwise than in relation to time, for example, with regard to the

performance, or use.



(2) pursuant to the provisions of section 28 of the Act is further depreciated



a) intangible fixed assets for which the entity has acquired another

the right to property, the right of ownership, than it is and is required to post about it

under the provisions of section 28 of the Act and depreciated it,



(b) technical evaluation for accounting) unit that long-term odpisovaný

property for valuable consideration or free of charge and has carried out on this property

technical improvement on your account,



(c) the technical improvement of small-scale) intangible and tangible

assets and technical improvement of small intangible and tangible assets



d) focus of non-reserved mineral or part thereof (hereinafter referred to as "bearing") on the

land koupeném 1. January 1997,



e) file assets, which is characterized by a separate

technical-economic uses,




(f) the technical assessment for) immovable cultural monuments and religious

Award-winning buildings in accordance with § 25 para. 1 (b). k) of the Act.



(3) the acquisition cost of the bearing on a particular plot of land is a positive difference

between the purchase price of the land with the bearing and the price of the land according to the

legislation valid at the time of acquisition of the land. Bearing mined

According to the top of the laws of the depreciated rate per unit of harvested quantity

on the basis of actual mining. Depreciation rate per unit of harvested quantity

in Eur/tonne or Eur/m3 is the share of the acquisition price of the bearings on an individual

the land and inventory of non-reserved mineral in t or m3 of proven

geological survey on this land.



(4) construction of buildings complying with the law according to § 32 para. 3 posted on

separate accounts are depreciated separately.



(5) when the depreciation of the basic herd animals and animals with depreciation

establishes the proportion of the acquisition price reduced by estimated revenue in

disposal of the flock-brakaci, this is the numerator, and the number of

years in the breeding of the basic herd, that is the denominator.



(6) in the case of intangible and tangible assets in the mutual

ownership of depreciated each co-owner its ownership stake.



(7) the technical assessment, whose accounting and depreciation shall be entitled to

an entity other than the owner of the property, write off during the

the use of the technical evaluation. Depreciation of the technical evaluation of the

procured by means of financial leasing, if the tenant or sharecropper

entitled to technical improvement of charge and depreciated, will start giving

the technical assessment to the State eligible to use.



(8) If an entity consists of the reproduction of capital assets Fund

as a cash fund, and does not provide the date of the financial statements, with the exception of

interim financial statements cover the reproduction of the capital assets Fund

financial resources, the profit and loss account of this difference Fund

the reproduction of the fixed assets.



(9) when the transfer of ownership to immovable things that are subject to the deposit

in the land register, the acquired immovable thing will post the date of receipt

the proposal to deposit to the cadastral authority. The acquisition of the legal effects of the cross-compliance

deposit in the land registry shall be given on analytical accounts, in

counting inventory and in the annex to the financial statements.



(10) upon acquisition of intangible fixed assets, fixed

tangible fixed assets and technological assessment are partly or

completely taken from subsidies received, with shareholders ' equity will increase by the amount in the

the amount of subsidies received. In the case that is as follows taken depreciated,

proceed as follows:



and the amount is), which will increase revenues, from the amount of depreciation in proportion

subsidies received and unit cost. In the case that an asset is acquired

completely from the subsidies received, this amount is equal to the amount of depreciation,



(b)), to reduce the amount of equity on the amount and



(c)) at the same time increases the other other income of that amount.



(11) if the law or this Ordinance provides that certain assets

depreciated, it is not a significant way to the acquisition of the asset, or the reason for the

accounting for this asset.



§ 39



Under the provisions of section 28 of the Act are not depreciated



and) land,



(b)) works of art, ^ 12) which are not part of the construction, collections, ^ 13) movable

cultural monuments, ^ 13) objects of cultural value "^ 12) and similar material

movables provided for by specific legislation, ^ 13)



(c)) acquired long-term intangible and tangible assets and technical

appreciation, if not included in a State eligible to use,



(d)) financial assets,



e) stocks,



f) hired or similarly used intangible fixed assets and long-term

tangible fixed assets, if not by law or unless otherwise provided for in this Decree,



(g)) of the claim,



h) emission allowances and preferential limits and



I) assets under § 25 para. 1 (b). to) Act, files of this

assets under section 42b para. 2 (a). and technical appraisal of this)

the property, with the exception of the technical assessment of immovable cultural

monuments and religious buildings.



section 40



How to create and use of provisions



(§ 4 para. 8 of the Act)



(1) the entity referred to in paragraph 2 do not create reserves provided for in section 26

paragraph. 3 of the Act and not about them, except as provided for in paragraph

2.



(2) the entity referred to in § 2 charge on reserves, which are

creation and use of established special legal regulation, ^ 22) and only

in cases where they are fixed by law on income taxes.



(3) provisions on expenses. Their use, partial reduction

or Cancel to not needed to be included in income.



(4) reserve Balances are transferred to the following accounting period.



(5) provisions may not have the credit balance.



(6) provisions are subject to inventory, which assesses the amount of

and rationale. No longer exist if the reasons for which they were created, the reserve is

an entity is required to cancel.



(7) the procedure for the creation of reserves, the entity shall adjust the internal regulation.



§ 41



The clearing



(§ 4 para. 8 and § 7 paragraph 6 of the law)



(1) for infringement of mutual settlement of accounts shall not be considered

clearing



and credit notes or refunds) relating to a specific cost,

revenue items and, if appropriate, relating to the accounting period, in

It was the cargo or revenue recovered,



(b)) doměrků return and income taxes, indirect taxes and charges,



(c)) of the differences identified in the inventory, which arose in the same

counting period by swapping each proven unintentional

species for which this is possible confusion due to the nature of the species

stocks, for example, as a result of a variety of different materials or

a similar package,



d) positive and negative currency differences of foreign currencies within the same

accounting case.



(2) in the clearing is not mutual set-off and

debt under special legislation ^ 33) on the balance sheet accounts,

in the case of the claims and debts with maturities of one year and

shorter and in the same currency.



(3) to the financial statements for the clearing does not consider the summary

differences in reporting gains and losses from revaluation of assets and liabilities at fair

the value of the.



§ 42



Method of currency differences



(§ 4 para. 8 of the Act)



(1) exchange rate differences resulting from the valuation of financial assets and liabilities

referred to in section 4, paragraph 4. 12 of the law at the time the accounting case

are given by nature to the profit and loss account in "A.V. 21

Exchange rate losses "or under the heading" (B). IV. 16. Exchange rate gains ".



(2) exchange rate differences under paragraph 1 may be made in the gradual repayment of the

receivables and debts and the movements in accounts in groups 21, 22 and 26

charged to the debit of the relevant costs and income for the benefit of the competent

up to the end of the balance sheet date or to another point in time to which the

prepares financial statements.



(3) exchange rate differences from securities and investments are the valuation at the end of

the balance sheet date or to another point in time to which the financial

statements, part of the fair value measurement or valuation by equivalents,

regardless of whether it is charged at the profit and loss account or in equity. If it is not

paper fair valued or using the equity method, then the exchange rate

the differences reported by balance sheet account in "A.I. 3.

Revaluation of assets and liabilities ". If the debt is not

paper fair valued or under section 27 of the Act, the fair

appreciates the value, then the translation difference lists according to the nature of the statement

profit and loss account in "A.V. 24. Other other costs ", or

"(B). IV. 18. Other other income ".



(4) when converting foreign currencies to the Czech currency advance business units

According to § 24 para. 6 of the Act.



(5) when converting the currency, which is not included in the foreign exchange market courses

the Czech National Bank, announced for conversion it's official

the middle course of the Central Bank of the country concerned, where appropriate, the current course

the interbank market to the U.S. dollar or the euro.



(6) exchange rate differences identified towards the end of the balance sheet date or to another

the time to which it draws up financial statements, with the exception of the interim management

the financial statements are expressed



and according to the nature in) profit and loss account in "A.V. 21 exchange rate

loss of "or under the heading" (B). IV. 16. Exchange rate gains ", if it is a

Exchange rate differences identified in the accounts posting groups 21, 22 and 26,



(b)) according to the nature of the balance sheet (balance sheet) under asset item "(B) (IV). 3. Foreign currency exchange

differences ", or liabilities (B) (IV). 3. Exchange rate differences

passive ", if it is a foreign currency exchange differences recorded on the chart of accounts

Group 06 and on accounts receivables, Payables, loans and financial

the bailouts.



section 42a



In the transition from the system of bookkeeping accounting, after

closing the books on a simple accounting of proceeds

as follows:



and) the final States of the assets, liabilities, or provisions laid down

special legislation ^ 34) and the data resulting from the previous

the period that were not under special legislation ^ 34a)

When closing the books, are converted as opening balances

the relevant posting groups or applicable synthetic accounts in


the balance sheet; accrual value ^ 34b) shall be entered in the assets as

opening balance posting group 38,



(b) contractual debts of nedočerpaných) of funds intended for

a predetermined purpose within the Mission of the entity according to the statutes,

statute or other provisioning or Charter shall appear in the liabilities of the

the balance sheet as a starting balance of 91, posting groups



c) if when closing the cash journal information about detected unbalanced

lead item in the assets shall be indicated as the starting balance chart

a group of 26, according to the nature of the balance, either in a positive or negative

the value of the,



(d)) the difference between the total assets item on the first day of the accounting

period, and between the sum of the opening balances of the passive posting groups

or the opening balances of synthetic accounts of liabilities on the first day

the accounting period shall be stated as the beginning balance posting group 90;

If the difference is negative, the liabilities in the negative

value as the initial balance posting group 93.



section 42b



The method of valuation of the asset file



(1) asset File is made of several things, and is characterized by

a separate technical-economic uses, or for cultural heritage,

objects of cultural value and the items that make up the collections of the Museum of the nature

by identifying the common characteristics of its parts or elements (hereinafter referred to as "file

assets "). To file property cannot include immovable thing, even

together with material things matter.



(2) the assets in the case of cultural sites or objects of cultural

values are valued



and in the amount of CZK 1), if the purchase price is not known or one of the things

that make up the file property, or



(b)) the sum of the cost or the replacement cost of all

the various things that make up the file property.



(3) If changes are made to the extent of assets by the award-winning file

paragraph 2 (a). and the valuation of the whole file) property is unchanged. If

changes are made in a range of asset file in all other cases,

the valuation of the asset file is adjusted on the valuation of things that are appropriate

change refers to.



(4) the creation of a file property, its changes and awards shows accounting

Unit to compare the accounting record.



PART FIVE



§ 43



Transitional and final provisions



(1) the provisions of this order shall not apply to financial statements prepared

for the accounting period commenced before the effective date of this order.



(2) the item "A.I. intangible fixed assets total" and "a. II.

Tangible fixed assets total "contain also the intangible and

tangible fixed assets and technical improvements included in these items in

the award of this order before entry into force, and until disposal

This asset.



(3) the provisions of § 35 and 36 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 May.

January 2004 through balance sheet accounts on the accounts posting groups

92 and will be in accordance with § 35 and 36 charged through accounts of the costs and

revenue is then posted to other costs and revenues.



§ 44



The effectiveness of the



This Decree shall enter into force on 1 January 2000. January 1, 2003.



Minister:



Mgr. Sobotka in r.



Č. 1



Arrangement and marking of the items of the balance sheet (balance sheet)

The ASSETS of the



A. fixed assets total



I. intangible fixed assets total

1. Intangible results of research and development

2. Software

3. royalties

4. Small fixed intangible assets

5. other intangible fixed assets

6. Intangible fixed assets

7. Advance payments for intangible fixed assets



II. tangible fixed assets total

1. land

2. Works of art, objects and collections

3. Construction

4. Separate tangible movable assets and sets of movable assets tangible

5. Perennial crops

6. Basic herd and draught animals

7. Minor long-term tangible assets

8. other tangible fixed assets

9. Tangible fixed assets

10. Advance payments for tangible fixed assets



III. Long-term financial assets total

1. Shares in controlled and managed persons

2. Shares in persons with substantial influence

3. Debt securities held to maturity



4. Lease organizational folders

5. Other long-term lease

6. other long-term financial assets

7. Long-term financial assets



IV. Accumulated depreciation for the fixed asset total

1. Accumulated depreciation to the intangible results of research and development

2. Accumulated depreciation to the software

3. Patch to ocenitelným rights

4. Accumulated depreciation for the fixed intangible fixed assets

5. Accumulated depreciation other long-term intangible fixed assets

6. Accumulated depreciation for buildings

7. Accumulated depreciation to separate tangible movable things and the tangible movable property files

8. Accumulated depreciation to the cultural authorities of permanent crops

9. Accumulated depreciation to the basic herd and towing animals

10. Accumulated depreciation for tangible fixed assets

11. Accumulated depreciation other tangible fixed assets



(B) Short-term asset total.



I. inventories

1. the material on stock

2. the material on the way

3. Work in progress

4. Semi-finished products of own production

5. the products

6. the animals

7. Items in stock and in stores

8. Items in transit

9. Advance payments for inventory



II. Receivables total

1. Subscribers

2. Bills of exchange for collection

3. discounted receivables for securities

4. Provided by operating the backup

5. Other receivables

6. receivables from employees

7. Claims for social security institutions and public

health insurance

8. income tax

9. other direct taxes

10. Value added tax

11. other taxes and charges

12. claims for subsidies and other clearing up State budget

13. claims for subsidies and other budget showdown with the authorities

territorial self-governing units



14. receivables from partners associated in the company

15. receivables from fixed term operations and options

16. Claims of the issued bonds



17. other receivables

18. Contingencies

19. Provision for receivables



III. Short-term financial assets total

1. checkout

2. Securities

3. Bank accounts

4. Equity Securities held for trading

5. debt securities held for trading

6. Other securities

7. Acquisition of short-term financial assets

8. the cash in transit



IV. Other assets total

1. Prepaid expenses

2. Accrued income

3. the exchange rate differences



Total assets

LIABILITIES



A. own resources total



I. total equity

1. Shareholders ' equity

2. the funds

3. the revaluation of financial assets and liabilities

II. Profit/(loss) total

1. Economic outturn account

2. Profit or loss in the approval procedure

3. retained profit, accumulated losses of previous years



(B) liabilities total



Reserves total

1. reserves



II. Long-term liabilities total

1. long-term bank loans



2. Bonds issued



3. the obligations of the lease

4. long-term advances Received

5. Long-term bills of Exchange to be paid

6. Estimated Payables

7. other long-term liabilities



III. Current liabilities total

1. suppliers

2. Bills of exchange payable

3. Advances received

4. Other liabilities

5. the staff

6. other liabilities to employees

7. Payables to social security and public institutions

health insurance

8. income tax

9. other direct taxes

10. Value added tax

11. other taxes and charges

12. Payables from the relation to the State budget

13. the commitments of the relation to the budget of the territorial authorities

self-governing units

14. commitments from subscribed unpaid securities and shares



15. Liabilities to partners associated in the company

16. the obligations of the fixed term operations and options

17. Other liabilities

18. Short-term bank loans

19. The discount loans



20. Issued short-term bonds



21. Custom bonds

22. Estimated Payables

23. other short-term financial assistance



IV. other liabilities total

1. Accrued expenses

2. Deferred income

3. Foreign exchange gains



Total liabilities



Č. 2



Arrangement and marking of the items of the profit and loss account



A. Costs



I. total consumed purchases



1. The material consumption



2. Energy consumption



3. consumption of other neskladovatelných supplies



4. the goods sold



II. Services total



5. Repair and maintenance



6. Travel costs



7. the costs of representation



8. other services



III. Personnel costs total



9. Staff costs



10. Statutory social insurance



11. other social insurance



12. Statutory social expenses



13. other social costs



IV. Taxes and fees total



14. road Tax



15. Real estate tax



16. other taxes and charges



In other expense total.



17. Contractual fines and default interest



18. other fines and penalties



19. The write-off of bad debts



20. interest



21. Exchange rate losses



22. The gifts



23. Shortages and damages



24. Other expenses



Vi. Depreciation, sold assets, creation of reserves and adjustments total



25. Depreciation of intangible and tangible fixed assets



26. the net book value of sold fixed assets



and tangible fixed assets



27. Sold Securities and shares



28. the value of sold material




29. The creation of reserves



30. value adjustments



VII. total contributions Provided



31. contributions Provided cleared between departments



32. Provided by member posts



VIII. income tax total



33. the additional income tax deductions



Total cost



(B).



I. revenue from their own performances and merchandise total



1. Revenues from own products



2. proceeds from the sale of services



3. Revenues from goods sold



II. changes in the status of the inventory total vnitroorganizačních



4. Changes in inventories of work in process



5. Change in stocks of semi-finished products



6. change in stocks of goods



7. change in animals



III. total Activation



8. Activation of goods and materials



9. vnitroorganizačních Activation Services



10. activation of intangible fixed assets



11. Activation of tangible fixed assets



IV. Other income total



12. Contractual fines and default interest



13. other fines and penalties



14. Payment for written-off receivables



15. the interest



16. Foreign exchange gains



17. Settlement funds



18. Other other income



The proceeds from the sale of assets., accounting for reserves and adjustments total



19. proceeds from sale of intangible and tangible fixed assets



20. proceeds from sale of securities and shares



21. the proceeds from the sale of material



22. income from current financial assets



23. Accounting for reserves



24. income from long-term financial assets



25. Accounting for adjustments



Vi. total contributions Received



26. the contributions Received must be between departments



27. the received contributions (donations)



28. the contributions Received



VII. Operating grants a total of



29. Operating grants



Total revenues



C. profit/(loss) before tax



34. income tax



D. economic result after taxation



Č. 3



Indicative chart of accounts

Account coding No. 0-fixed assets



Posting groups:

01-intangible fixed assets

02-tangible fixed assets odpisovaný

03-tangible fixed assets neodpisovaný

04-acquired long-term intangible and tangible assets,

acquisition of financial fixed assets

05-advance payments for intangible and tangible fixed assets

06-long-term financial assets

07-accumulated depreciation to the long-term intangible fixed assets

08-accumulated depreciation to tangible assets



Account coding No. 1-Inventories



Posting groups:

11-material

12-inventory of own production

13-Goods



Account coding No. 2-financial accounts



Posting groups:

21-Money

22-bank accounts

23-short-term bank loans

24-other short-term financial assistance

25-short-term financial assets

26-transfers between financial accounts



Account coding No. 3-Clearing the relationships



Posting groups:

31-accounts receivable

32-Liabilities

33-Clearing is personnel and institutions

34-Clearing taxes, subsidies and other clearing

35-receivables from companies

36-liabilities to the company and the commitment from subscribed unpaid

Securities and deposits

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-free



Account coding No. 5-the cost



Posting groups:

50-consumed purchases

51-services

52-personnel expenses

53-taxes and fees

54-other costs

55-depreciation, sold assets, creation of reserves and adjustments

58-Provided posts

59-income tax



Account coding No. 6-revenue



Posting groups:

60-revenue from their own performances and for the goods

61-vnitroorganizačních stock status changes

62-Activation

64-other income

65-proceeds from the sale of assets, accounting for reserves and provisions

items

68-received contributions

69-operating grants



Account coding No. 7 and 8



The entity shall apply the accounts in the chart of class 7 and 8

internal regulation.



Account coding No. 9-equity, funds, profit or loss,

reserves, long-term loans and leases, closing and off-balance sheet accounts

Posting groups:

90-shareholders ' equity

91-funds

92-valuation differences

93-result

94-Reserve

95-long term bank loans and liabilities

96-closing accounts

97-99-off-balance sheet accounts



Selected provisions of the novel



Article II of Decree No. 476/2003 Coll.



Transitional and final provisions



The provisions of § 38 paragraph 1(a). 8 shall apply for the first time in the accounting period starting

first 1. before 1 January 2005.



Article II of the Decree No 548/2004 Sb.



Transitional provisions



The provisions of § 38 paragraph 1(a). 7 Decree No. 504/2002 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 unit, for which the main subject

activity is not a business, as amended by Decree No. 476/2003 Coll., as amended by

effective from the date of entry into force of this Decree, the entity shall apply the

already in the compilation of the financial statements for the accounting period, begun in

2004.



Article II of the Decree No 400/2005 Sb.



Transitional provision



For accounting for preferential stakes acquired in the accounting period,

preceding the accounting period of the započatému in 2006, the

an entity's accounting methods that were used in their acquisition, and

until their disposal regardless of the entry into force of this

the Decree.



Article. (II) Decree No. 471/2008 Sb.



Transitional provisions



1. the provisions of this order shall be used for the first time in the accounting business unit

the period starting 1. January 2009 and later, if not in points 3 and 4

unless otherwise provided for.



2. in the case of property being valued in accordance with § 25 para. 1 (b). k) of the Act,

including this asset according to § 42 para. 2 (a). and), which is

already the effective date of this order was awarded under the legislation of

effective in the effective date of this order, the amount of the award does not change.



3. Until such time as an entity shall measure the assets pursuant to § 25 para. 1 (b).

k) of the Act, does not indicate that the assets under the heading "a. II. 2. Works of art,

objects and collections ".



4. The provisions of § 30 paragraph 2. 3 and 4 of Decree No. 504/2002 Coll., as amended by

effective from the date of entry into force of this Decree shall be applied already in the accounting

statements prepared as at 31 December 2002. December 2008.



Article. (II) Decree No. 472/Sb.



Transitional provision



The provisions of Decree No. 504/2002 Coll., in the version in force from the date of acquisition

the effectiveness of this Ordinance, shall apply for the first time, starting in the accounting period

1 January 2014 and later.



Article. (II) Decree No. 294/2014 Sb.



Transitional provisions



1. the provisions of Regulation No. 504/2002 Coll., in the version in force from the date of acquisition

the effectiveness of this Ordinance, shall apply for the first time in the financial year,

beginning on 1 January 2006. January 2015 or later, if not provided for in section 2

unless otherwise provided for.



2. the provisions of section 8, 32 and 38 of Decree No. 504/2002 Coll., as amended effective

from the date of entry into force of this Decree, the entity may use the

already in the financial statements drawn up from 1. from 1 January 2015 for the accounting period

beginning in 2014.



1) Act No. 424/1991 Coll. on Association in political parties and in

political movements, as amended.



2) Act No. 83/1990 Coll. on Association of citizens, as amended

regulations.



3) Act No. 3/2002 Coll., on freedom of religion and the status of

churches and religious societies and on amendments to certain acts (the Act on

churches and religious societies), as amended.



4) Act No. 247/1995 Coll. on non-profit societies and amending

and additions to certain laws, as amended.



5) section 20f et seq.. Act No. 40/1964 Coll., the civil code, as amended by

amended.



6) Act No. 116/1985 Coll., on conditions for the activities of the organization with

an international element in the Czechoslovak Socialist Republic, as amended by

amended.



9) Act No. 111/1998 Coll., on universities and amending and supplementing

other laws (law on higher education), as amended

regulations.



10) for example, Act No. 483/1991 Coll., on the Czech television, as amended by

amended, Act No. 484/1991 Coll., on the Czech Radio, as amended by

amended, law No 358/1992 Coll., on the notarial profession, and their

activities (notarial regulations), as amended, law No.

523/1992 Coll., on income tax consulting and tax advisers of the Czech Chamber of

Republic Act No. 523/1992 Coll. on Auditors and Chamber of Auditors of the Czech

Republic, as subsequently amended, Act No. 85/1996 Coll., on

the legal profession, as amended, Act No 360/1992 Coll., on the

the profession of authorised architects and on the exercise of the profession of

Chartered Engineers and technicians active in construction, as amended by

amended, law No 381/1991 Coll., on the Chamber of veterinary

doctors in the Czech Republic, Act No. 220/1991 Coll., on the Czech Medical Chamber,

The Czech dental Chamber and the Czech Chamber of pharmacists, as amended by

amended.



11) for example, Decree No 505/2002 Coll., which implements certain

the provisions of Act No. 563/1991 Coll., on accounting, as amended

regulations for the business units are territorial self-governing units,


příspěvkovými organisations, State funds and departments

State.



11A) for example Act No. 593/1992 Coll., on reserves for the findings of the base

income taxes, as amended.



11B) § 2 (2). 1 of Act No. 695/2004 Coll., on the terms of trading

greenhouse gas emission allowance trading and amending certain acts, in

as amended.



11 c), for example, law No. 256/2000 Coll., on the State farm

the intervention of the Fund and on the amendments to certain other laws (the law on the State

the agricultural intervention fund), as amended by Act No. 128/2003 Coll.

Law No. 41/2004 Coll., Act No. 85/2004 Coll., Act No. 235/2004 Coll., and

Act No. 480/2004 Coll., regulation of the Government No. 244/2004 Coll., on the establishment of

detailed conditions for the application of levies in the milk and milk

products under the common organisation of the market in milk and milk products,

as amended by Decree-Law No. 517/2004 Coll. and Decree-Law No 196/2005

Coll., laying down certain conditions for the implementation of the premium rights on breeding

cows without market milk production, or for breeding ewes.



11 d), for example, Act No. 22/1997 Coll., on technical requirements for

products and amending and supplementing certain acts, as amended

regulations.



11e) for example, Act No. 276/2001 Coll. on water supplies and sewerage Act for

public use and on amendments to certain acts (the Act on water supply and

sewerage Act), as amended, and other related

laws.



11F), for example, Act No. 406/2000 Coll. on energy management, as

amended.



11 g) for example, Act No. 289/1995 Coll., on forests, and amending and supplementing

Some laws (forest law).



11 h), for example, Act No. 254/2001 Coll. on waters and amending certain

acts (the Water Act), as amended.



12) Act No. 121/2000 Coll. on copyright, rights related to

Copyright and on amendments to certain laws (Copyright Act). Act No.

71/1994 Coll., on the sale and export of objects of cultural value, as

Act No. 121/2000 Coll.



13) Act No. 121/2000 Coll., on the protection of the collections of the Museum of the nature and amending

some other laws.



Act No. 257/2001 Coll. on libraries and the conditions of operation of public

Library and information services (the Library Act).



Law No. 20/1987 Coll. on State heritage preservation, as amended

regulations.



Act No. 97/1974 Coll. on archives, as amended.



for example, law No 14) 50/1976 Coll. on territorial planning and building

Code (the building Act), as subsequently amended, Act No. 276/2001

SB., about water supplies and sewerage Act for public use and amending

Some laws (law on water supplies and sewerage Act), as amended by law

No. 320/2002 Coll.



17) point 3 of the article. (II) the transitional provisions of Act No. 492/2000 Coll., which

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

regulations, and some other laws.



18) § 81 of Act No. 235/2004 Coll., on value added tax, as amended by

Act No. 635/2004 Sb.



20) § 8 and 8a of the Act No. 593/1992 Coll., on reserves for the findings of the base

income taxes, as amended.



for example, under section 20A) 628 et seq.. Civil Code, law No.

290/2002 Coll., on the transition to some other things, rights and obligations of the Czech

Republic in the regions and municipalities, civil associations working in the field of

physical education and sport and related changes and amendments to the law No.

157/2000 Coll., on the passing of some of the things, rights and obligations of the assets of the United

Republic, as amended by Act No. 10/2001 Coll., and Act No. 20/1966 Coll., on

care for the health of the people, as amended.



21), for example, section 18 of Act No. 111/1998 Coll., section 17 of Act No. 248/1995 Sb.



22) § 7, 9 and 10 of the Act No. 593/1992 Coll.



23) Act No. 119/1992 Coll., on travel compensation, as amended

regulations. Specific legislation related.



24) § 24 para. 2 (a). j) Act No. 586/1992 Coll.



25) § 24 para. 2 Act No. 586/1992 Coll.



26) Article. V-transitional provisions regarding article. I-Act No. 152/1995 Coll., on

amended by Act No. 247/1995 Coll.



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

regulations.



27A) section 12 of Act No. 695/2004 Coll., on the terms of trading

greenhouse gas emission allowance trading scheme and amendment to certain laws.



28) Law No 117/2001 Coll. on public collections and amending certain

related laws (Act on public collections).



29) Law No. 89/1995 Coll., on State statistical service, as amended by

amended. Specific legislation related.



30) § 20 para. 7 of Act No. 586/1992 Coll.



31) for example, Decree No 456/2001 Coll., on the model form for

presentation of the annual financial reports of political parties and political

movements of the Czech Parliament Chamber of Deputies, the law No.

218/2000 Coll. on budgetary rules and amendments

related acts (budgetary rules).



31A) 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. 276/2001

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.



31B) for example Act No. 127/2005 Coll., on electronic communications and

changes to some related laws (Act on electronic

communications), as amended.



31 c), for example, Act No. 13/1997 Coll. on road traffic, as amended by

amended.



32) Act No. 101/2000 Coll., on the protection of personal data and on amendments to certain

laws, as amended.



33) § 580 of Act No. 40/1964 Coll.



34) Act No. 593/1992 Coll., as amended.



34A) § 3 to 6 of Decree No 507/2002 Coll., which implements certain

the provisions of Act No. 563/1991 Coll., on accounting, as amended

regulations for business units using a simple system

accounting.



34B) § 24 para. 2 (a). h) section 2 of the Act No. 586/1992 Coll., on income-tax

income, as amended.