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.
