270/2010 Sb.
DECREE
of 8 March. September 2010
about the inventory of assets and liabilities
The Ministry of Finance shall determine under section 37b of the law No. 563/1991 Coll.
accounting, in the wording of Act No. 437/2003 Coll. and Act No. 304/2008 Coll., to
the implementation of § 4 para. 8 (a). u), § 29 para. 4 and § 30 paragraph 2. 5:
PART THE FIRST
GENERAL PROVISIONS
§ 1
The subject of the edit
(1) this Ordinance provides for the selected business units pursuant to § 1 (1). 3
Act No. 563/1991 Coll., on accounting, as amended,
(hereinafter referred to as the "Act") the requirements on the provision and the way
the inventory of assets and liabilities, including the detailed terms and conditions
inventory of other assets and other liabilities.
(2) this Decree also provides for requirements for the business unit
organisation and the way the inventory of cultural
the sights, the collections of the Museum of the nature and archaeological finds.
§ 2
Basic concepts
For the purposes of this Ordinance, means the
and the initial inventory of the activities to be carried out) when the inventory of tangible
assets that are necessary for the completion of counting inventories,
(b) the activities performed by the inventory difference) when the inventory of tangible
assets that are necessary for the completion of the additional inventory
inventories,
(c) additional list of proof by counting) financial record, which
selected business unit shows the status of the material increases or decreases
the property, which has been found by the initial inventory in a way that is
necessary to check the status at the end of the balance sheet date,
(d)), applied the accounting record write the counting, which selected financial
the unit replaces for the ongoing inventory counting inventory according to section
30 paragraph 2. 3 of the Act,
(e) a summary of any inventory report) the essential facts about all
Inventory carried out, including a list of all inventory inventories,
additional counting of the inventories, counting the minutes and counting
the findings and information on all the inventarizačních differences and billable
the differences,
f) selected the property of cultural relics, the Museum collection of the nature and
archaeological finds,
(g) Finally, the proof by counting book) record of the selected business units
that another law allows to detect the real status of the selected
assets and to verify its compliance with evidence-led by this legal
prescription over several years, to which the selected entity
shows the status at the end of the balance sheet date under this Ordinance,
h) inventory item, the assets, liabilities, other assets and other liabilities,
on the basis of which it can be prepared by counting inventory or
additional counting inventory; the labelling of these inventories is based on the guideline
the chart of accounts and the chart of accounts is carried out by synthetic, analytical
or off-balance sheet accounts
I) parts of the inventory items to the individual case, the individual claims,
provisions for individual receivables, liabilities and other
the fact that can be separately collected in the framework of inventory
items,
j) cable and a summary of all individual records the accounting records,
that are useful in determining the actual status inventarizačních
items and their parts, with the exception of counting registers, other
records and entries in the books,
counting records) the summary accounting records when you
not counting inventory an inventory, additional counting
listing, registration, inventory counting, or counting report
In conclusion, the
l) different records organized set of information on inventarizačních
the items and their parts, which is kept outside of the selected financial
the drive and which is necessary to determine the actual state of the
inventarizačních items and parts thereof,
m) inventory records, the auxiliary records, inventory records, and other
evidence,
n) inventories inventory section identifier
items or, in the case of the selected property of the individual case and the file
assets, which ensures their unambiguous identification,
about) zúčtovatelným difference difference found during inspection, which includes
In addition to possible shortages, the deficit and surplus the difference found under section 26
paragraph. 3, § 25 para. 2 of the Act, and the difference that applies to other assets and
other liabilities, including the facts posted on the off balance sheet accounts, by
which the entity selected will be charged in accordance with the law.
PART TWO
REQUIREMENTS FOR THE ORGANISATION AND THE WAY THE INVENTORY FOR
THE SELECTED BUSINESS UNITS
§ 3
Inventory activity
(1) when selected, the entity provides an inventory of the activities necessary
for a copy of the inventory of the inventories, the additional counting of the inventories,
counting the minutes, counting the conclusions and the copies of other
related accounting records so that the
and draw up a plan and counting) lays down the procedure for the drawing up,
(b) the investment Commission or) sets up an inventory Commission, or
the Commission shall be appointed by the central inventory of their members, and the extent to
the powers and activities of these members when the inventory,
c) lays down rules for the appointment of members of the inventory Commission or
inventarizačních by the Commission, where appropriate, the central inventory Commission,
including the establishment of requirements for their knowledge, especially when
the discovery of the actual conditions,
(d)) provides through a central inventory Commission or other
management and control of the activities of the inventarizačních by the Commission and the Assembly
inventory reports
e) provides conditions for discovery of the actual state of the inventarizačních
items and their parts; in the case that for the detection of the actual state
some parts of the inventarizačních items should be weighing, measuring
or the use of other similar procedures, shall determine the method of their use
and any amount of the variance in their use with regard to these
procedures or the specifics of the inventarizačních items and parts thereof,
(f)) provides the conditions for verifying whether the detected real state
inventarizačních items and parts thereof corresponding to their status in the
accounting, including conditions for the detection of billable differences
or inventarizačních differences,
g) ensures the synergies of their staff and internal services selected
a business unit with inventarizačními boards,
h) provides connecting signing records of persons responsible for
demonstrativeness of accounting records, including summary accounting records
necessary for the compilation of inventory inventories, additional
counting and counting the minutes,
I) ensures price revaluation according to § 26 para. 1 and 2 of the Act and awards
part inventarizačních of items that were not in line with the actual
status of posted or the amount of their awards does not match the actual
State; for the valuation of the identified in particular the initial inventory surpluses
establish procedures so that the costs of the benefits derived from this nepřevýšily
information,
j) fixed the amount of the valuation of receivables and liabilities, which will be carried out
the mutual reconciliation of individual receivables and liabilities and ensures
This reconciliation,
to ensure the collection of data) from other registries,
l) provides that when the book inventory is necessary to detect and
facts which do not result from accounting records or other
records; Alternatively, the procedures for implementing this discovery, m) provides for
the perpetual inventory method of their implementation and the requirements
counting the minutes, if they are replaced by a counting inventories,
n) lays down the procedures for the compilation of accounting documents for accounting entries
billable differences or differences, including any inventarizačních
changes to the valuation placed on the inventory, additional counting
inventory or counting the minutes, so that the financial statements of the entity
faithfully and honest picture of the subject of accounting and financial situation
the business units pursuant to § 7 para. 1 of the Act,
about) establish procedures for the evaluation of inventory reports
p) provides additional activities provided for by the law or another legal
provision.
(2) the entity shall ensure that the Selected
all parts) inventarizačních of unmistakable items
counting identifier for their unambiguous identification,
(b) list and description) management inventarizačních identifiers.
(3) to fulfill the requirements of the Organization, and how to perform
the inventory referred to in paragraphs 1 and 2 of the selected entity
shall ensure that its employees or other persons who provide
the inventory, they were familiar with these facts.
Ensure that the obligations of the selected business unit performs internal
provision.
(4) in determining the actual state inventarizačních items and their
parts and authentication of this State with the status in accounting uses selected
the accounting unit inventory records so that, on the basis of all the
inventories, it was found that the
and all inventory items) and their parts are captured in the
accounting in accordance with the legislation, in particular with regard to the
the requirement that the accounting was correct, and the selected entity
posted in the accounting period in the books of all the events,
You should post, and having regard to the provisions of § 19 para. 6
the law, in particular the timeliness and relevance of, or
(b)) have been identified for inventory differences differences or billable.
§ 4
Inventory Commission and the central inventory Commission
(1) the implementation of the various inventories provide the inventory Commission.
(2) the inventory Commission shall be established no later than the commencement of the
the inventory, which provides.
(3) the inventory Commission can ensure implementation of counting more than
one inventory items and ensure implementation of differential counting
even if you don't provide the initial counting.
(4) inventory Commission is at least two members.
(5) the Ministry, State funds and the Land Fund of the Czech Republic shall establish
the central inventory to the Commission. Other selected business unit shall establish
the central inventory Commission, if all actions carried out in
inventory are provided through other people.
(6) the central inventory Commission directs and controls the activities of the
inventarizačních by the Commission and shall draw up the inventory report.
(7) the central inventory Commission shall be established no later than the time
launch of the first inventory in a given accounting period.
§ 5
Counting plan
(1) is selected, the entity shall draw up the plan by counting
launch of the first count.
(2) the plan shall contain at least the information about counting
and the time of commencement and expected) their individual inventories and
the moment you find actual conditions
(b) the creation and initiation of activities) of the individual inventarizačních by the Commission in
the case that these moments are not the same as the time of the opening inventory,
the inventory Commission carried out,
(c) the activities of the various inventarizačních) termination by the Commission if the
this moment is not the same as at the moment of their inventory, which
inventory Commission performs.
(3) the plan shall also include the counting counting inventories and lists
additional counting of the inventories, which will be compiled in the range
posting groups in the inventarizačních range of items, or to the extent
inventarizačních group items according to § 8 paragraph. 1 (b). (b)).
(4) in the event that the moment of the completion of a physical inventory of tangible assets
It is established before the end of the balance sheet date on or after this date, contains
plan rationale for counting this procedure and a description of the activities
take place in the period between the end of the balance sheet date and the date of termination of the physical
the inventory of tangible assets, including a description of the procedure for the differential
inventory report.
(5) in the event that all or some of the activities carried out at the
inventory are provided through other people, contains the
counting plan and ensure coordination between the description of the selected financial
Unit and another person in the inventory, especially when the individual
inventoried.
§ 6
Perform a physical inventory
(1) in the case of assets for which can be visually to determine his physical
the existence of a real state, identifies the physical inventory.
(2) the physical inventory, and especially when the initial inventory is
the basic way of the discovery of the actual State asset verification
physical existence, regardless of the form of the inventory natural
identifier or the method of its establishment, or its connection.
If there are inventory asset management, is also their
the screening part of the physical inventory.
(3) if the selected entity in the course of the inventory does not have to
the property referred to in paragraph 1, in particular if it is in the possession or use of
another person or organizational component of the State, can authenticate its
the existence of other than in an appropriate manner in accordance with paragraph 2, for example, on the
upon confirmation of the existence of this asset by a person who has this
property in the possession or use.
(4) in the case where the entity selected real property commonly
used, it is not necessary to verify its existence, visually. Check visually
the existence of the immovable property does not need to be also in the case when the selected
an entity proves the actual status of this property on the basis of
photographic or similar documentation.
(5) subject to physical inventory is also the actual condition of the property, which
has selected the entity owned by him or not
jurisdiction, but which is located on the grounds, in buildings
or other areas, which has selected an entity in
the ownership or management has jurisdiction to them, if they can out of this
fact to emerge for the selected business unit, rights or obligations.
(6) physical inventories shall be ensured pursuant to paragraphs 1 to 5 copies
counting of the inventories and the additional counting of the inventories.
§ 7
Implementation of book inventory
(1) in the case of receivables, liabilities and assets, intangible assets, such as
in particular, rights, or other assets and other liabilities, which cannot be
visually learn their physical existence, including book entry
securities is determined the actual condition of the book inventory.
(2) when you book inventory is an essential way to the discovery of the actual
State referred to in paragraph 1 the verification under inventarizačních records. For more
fact checking, if it is to determine the actual state of the
necessary.
§ 8
Counting inventory and additional inventory an inventory of
(1) the counting inventory and additional inventory the inventory is prepared in
the range of
and, posting groups)
(b)) to group the items, or inventarizačních
(c) individual inventory items).
(2) Inventory inventory and additional inventory inventories include for
the fulfillment of the provisions of § 30 paragraph 2. 2 of the Act in relation to the subject of accounting
at least
and) identification number of selected business unit
(b) placing the range) pursuant to paragraph 1, including numeric and verbal signs
According to the indicative chart of accounts,
(c) a list of annexes) counting inventory or additional counting
inventory,
(d) in the case of implementation) perpetual inventory
1. whether the counting was carried out according to the species inventory,
places to store them or materially responsible persons,
2. the total amount of the award of the assets by the extent of counting inventory in
the breakdown provided for the selected entity,
3. inventarizačních method for determining the valuation differences
4. the moment of launch, moment of the completion of the inventory and the instant, to which
to find the actual conditions and makes awards
(e) in the case of periodic inventory)
1. the total amount of the valuation of the assets, liabilities, other assets and other liabilities
broken down according to analytical or off-balance sheet accounts
2. in the case that the counting register, which contains the facts necessary to
to determine billable differences, is not listed in the inventory
or additional inventory, or is not listed in the annex,
information, where is this inventory record and saved,
f) in the case of the additional inventory counting States the total amount of
the valuation of the assets, liabilities, other assets and other liabilities referred to in
the inventory,
g) in the case of the differences detected between the other evidence and the other
evidence that cannot be removed until the moment of their inventory,
or has not been agreed to by the above receivables and Payables, contains information
of this fact, if it is not listed in the annex,
h) names of people who are members of the inventory Commission,
I) start, a moment of their inventory, and in the case of the initial
also counting the moment you find actual conditions
j) signing records of persons referred to in section 30 paragraph 2. 2 (a). (b)) of the Act with the
an indication of the time of the signing of the record connection.
(3) the annex to a counting inventory contains at least
and a list of all inventarizačních) records that were used in the
the discovery of the actual conditions,
(b) the method of determining the awards billable) differences,
c) in the case of receivables and Payables, as an indication of when you
used auxiliary inventory records
d) in the case of real estate, which has an obligation to the selected financial
unit charge, placing the way all data have been checked
about these real estate listed in the land register of the Czech
States ^ 1).
(4) Annex additional counting inventory contains at least
and the counting, inventory)
(b)) a list of all inventarizačních of records that were used in the
the discovery of the actual conditions,
(c) the method of determining the awards billable) differences,
d) in the case of receivables and Payables, as an indication of when you
used auxiliary inventory records
e) in the case of real estate, which has an obligation to the selected financial
unit charge, placing the way all data have been checked
about these real estate listed in the land register of the Czech
States ^ 1).
(5) the facts concerning the counting of the inventory as well as an additional
counting inventory may be included on multiple accounting records,
If there is a fixed relationship between the accounting records,
that are required for the Assembly of this general accounting record.
§ 9
Inventory identifier
(1) Inventory identifier can be in a form which is for
natural person partially legible, readable or unreadable.
(2) Inventories tangible asset identifier may be the production
number or other designation of the manufacturer, supplier or other person if the
This mark is unmistakable.
(3) the Counting identifier property which is compulsorily guided in
other filings, the mark may be in these filings, if this is
marking an unmistakable.
(4) Counting identifier may also be indications which
the assets of the entity you selected.
(5) If, due to the nature of tangible property cannot be physically marking
connect to this property, the mark may be connected to the accounting officer
the record, which describes the assets or otherwise shows his
the existence of.
(6) in the case of receivables, Payables, and in the case of intangible assets, such as
in particular, rights, or other assets and other liabilities, which cannot be
visually learn their physical existence, may be counting
identifier, the unique identification number that is shown on the accounting
the record, which is illustrated by the emergence of this inventory item or its
part or which in any other way is illustrated by their existence.
(7) in the case of designated species inventory that cannot be marked way
in accordance with paragraphs 2 to 6, the selected entity shall apply as
inventory ID verbal or other designation.
(8) the Inventory identifier that is partly for the natural person
readable or unreadable, you may only use the entity you selected in the
If the possibility of converting into a form that is
a natural person to read.
§ 10
Continuous inventory
(1) for the ongoing inventory shall apply mutatis mutandis the provisions of this
the decree with regard to the nature of the inventoried asset, how
inventory accounting and method of implementation.
(2) the determination of how to perform a physical inventory for the ongoing
inventory of the selected rule, the accounting unit carries out internal
provision.
§ 11
Inventory in special cases
(1) Selected the entity shall apply the provisions of this order, to the extent
that will ensure that, for inventarizačních items that are subject to
mode of classified information, provided adequate arrangements made by
in other legislation.
(2) to ensure the requirements of the Organization, and how to perform
inventory inventarizačních items that are subject to
classified information, it shall set the selected entity
and inventarizačních) to enumerate items and parts thereof, for which the
a specific procedure referred to in paragraph 1, including the placing of deviations from the
the provisions of this Ordinance,
(b)) the mode of proof of the actual state of these inventarizačních items
and parts thereof, including the required signing of records.
(3) the determination of how to meet the requirements of the Organization, and how to
the inventory referred to in paragraphs 1 and 2 and the appropriate use of
the provisions of this Ordinance is performed by the entity you selected internal
provision.
PART THREE
INVENTORY OF SELECTED ASSETS
§ 12
Investment activities for the selected asset
(1) the inventory of cultural monuments and archaeological finds
are the individual case or the files of those assets that are the subject of
accounting unit.
(2) the inventory of cultural monuments and archaeological finds
the entity status of the subject of inventory at the end of the balance sheet date
in such a way as to assess whether the reasons for incurring the accounting for
decrease or increase of the asset.
(3) the accounting unit used to inventory cultural sites and
Archaeological findings, data obtained from the survey of the actual state
This property and its accordance with the evidence led by another
law, if they are needed or useful for copy
counting findings.
(4) for the purposes of the inventory is on the collection of the Museum of the nature seen as
a discrete and indivisible thing. In determining the actual state collections
the Museum nature proceed under another law ^ 2).
section 13 of the
The identifier for the selected asset inventory
(1) if other legislation does not lay down conditions for inventory
the identifier for the selected property, in particular its form, a way of connecting
the individual things, or files property and method list management
These identifiers, such internal entity condition
Regulation, and including a list and description of these identifiers.
(2) the Inventory file identifier of the selected assets can be
consistent with the requirements provided for under other legislation,
If the file is selected assets consists of the same things as the file
formed under other legislation.
(3) an entity may use more inventarizačních
identifiers for each case or the files of the selected property,
If for the purposes of producing a counting of the conclusions is to ensure their
a unique destination.
(4) as the identifier of the collection of the Museum of the nature of the inventory is
generally used the registration number of the certificate of completion of the write to the
the central register of the collections of the Museum of the nature under another legal
prescription ^ 3).
§ 14
The implementation of inventories the selected assets
(1) in the event that the unit of account determined in accordance with other legal
Regulation of the actual condition of the cultural monuments and archaeological finds and
verifies its compliance with the evidence led by this legislation
over several years (hereinafter referred to as "multi-year survey of the actual state"),
and draw up to the start of counting) plan the actual discovery of the multiannual
State for the course of the inventory, which will include, in particular,
1. identify each file selected items or property that
are the subject of multiannual discovery the actual state to the
balance sheet date (hereinafter referred to as "physically relating to property"),
2. the time schedule and factual survey of the actual state of the multiannual
of the subject property, in addition to physically holding the assets and cultural
monuments and archaeological finds that have been measured in
the preceding periods,
(b) the conditions for the relevance of the HICPs) provide for the counting of the conclusions, in particular in the
cases where there is no physically determined assets.
(2) the Multi-year survey of the actual state in accordance with paragraph 1 ensures
as a general rule, the accounting unit internal regulation.
(3) in the case of the collection of the Museum of the nature carried out by the observation unit
the actual state of the asset under other legislation ^ 2) and verifies the
its compliance with records under other legislation centred ^ 2).
§ 15
The counting conclusion
(1) the counting conclusion vyhotovovaný the entity that performs the
the discovery of the actual state of the pluri-cultural monuments and
Archaeological findings by other legislation, in particular, contains
and) identification number of the business units
(b) a description of the physical assets), if it is not listed in the annex,
(c)), the total amount of the differences, which are subject to accounting,
their breakdown by analytical or off-balance sheet accounts, including
their distribution, whether it is increasing or decreasing,
(d)) that the entity is not aware of the reasons for the challenge to the
the existence of that part of the inventory item that is not physically
holding the property,
e) information where data are stored, in case they are for copies of
counting the end of used data obtained from the survey of the actual
State cultural monuments and archaeological findings and verification of its
accordance with the evidence led by under other legislation, and are not
part of the counting conclusion or attachments
(f)) start and end dates of the counting
g) signing the records of individuals who are responsible for the implementation of
inventory.
(2) the counting conclusion vyhotovovaný the entity that performs the
multi-year survey of the actual state collections of the Museum of the nature under another
the law includes, in particular,
and) identification number of the business units
(b) information on relevant matters) related to the physical condition of the
the collection of the Museum of nature that have come to light in the identification of the actual
status under another law ^ 3),
(c)) that the entity is not aware of the reasons for the challenge to the
the existence of that part of the inventory item that is not physically
holding the property,
d) start and end dates of the counting
e) signing records of individuals who are responsible for the implementation of
inventory.
section 16 of the
The procedure of accounting units of the neprovádějících multiannual discovery of the actual
the status of the selected assets
If an entity does not perform discovery of the actual state, the multi-annual
the selected assets, it shall not apply the provisions of § 14 and 15.
PART FOUR
TRANSITIONAL PROVISIONS
§ 17
(1) the selected entity does not apply the provisions of this Ordinance for the
inventory initiated prior to 1. January 2011.
(2) the selected an entity may apply the provisions of this order
mutatis mutandis to inventory related to the financial year of 2010.
(3) an entity that has launched a multi-year survey of actual
the status of the selected assets prior to the effective date of this order, the
the obligation to fulfill the provisions of this Ordinance not later than 31 December 2006. December
2011.
(4) the Land Fund of the Czech Republic and the Office of the Government representation in
property in the case of inventories of tangible fixed
the property started in the accounting period 2011 and 2012 shall apply the provisions
articles 6 and 7 of this order reasonably, having regard to the fact that it is not necessary
Visual detection of the existence of all the items of this inventarizačních
assets and the use of all registration and other records of this
asset.
PART FIVE
The EFFECTIVENESS of the
section 18
This Decree shall take effect 15. on the day after the date of its publication.
Minister:
Ing. Kalousek in r.
1) Act 344/1992 Coll., on the land register of the Czech Republic
(Act), as amended.
2) Act 122/2000 Coll., on the protection of the collections of the Museum of the nature and amending
certain other laws, as amended by Act No. 186/2004 Coll., Act No.
483/2004 Coll., Act No. 203/2006 Coll., Act No. 227/2009 Coll. and act
No. 281/2009 Coll. of the Ministry of culture Decree No. 275/2000 Coll., which
implementing Act No. 122/2000 Coll., on the protection of the collections of the Museum of the nature and
amendments to certain other laws.
3) Act 122/2000 Coll., as amended by Act No. 186/2004 Coll., Act No.
483/2004 Coll., Act No. 203/2006 Coll., Act No. 227/2009 Coll. and act
No 281/2009 Sb.
